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    [Appendix]
    [Detailed Budget Estimates by Agency]
    [Department of Education]
    [From the U.S. Government Printing Office, www.gpo.gov]

             <h1>DEPARTMENT OF EDUCATION

             </h1>

          DEPARTMENT OF EDUCATION

             Office of Elementary and Secondary Education

             Federal Funds
              Accelerating Achievement and Ensuring EquityProgram and Financing (in millions of dollars)

                      Identification code 91–0900–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies
                      14,490
                      14,548
                      10,841

                      0002
                      School improvement grants
                      534
                      1,069

                      0003
                      Striving readers
                      160
                      161

                      0004
                      State agency programs
                      444
                      454

                      0005
                      Evaluation
                      3
                      3

                      0006
                      Special programs for migrant students
                      37
                      37

                      0007
                      High school graduation initiative
                      49
                      49

                      0900
                      Total new obligations
                      15,717
                      16,321
                      10,841

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      543
                      549

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      544
                      549

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4,910
                      4,931

                      1130
                      Appropriations permanently reduced
                      –9

                      1160
                      Appropriation, discretionary (total)
                      4,901
                      4,931

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      10,841
                      10,841
                      10,841

                      1173
                      Advance appropriations permanently reduced
                      –20

                      1180
                      Advanced appropriation, discretionary  (total)
                      10,821
                      10,841
                      10,841

                      1900
                      Budget authority (total)
                      15,722
                      15,772
                      10,841

                      1930
                      Total budgetary resources available
                      16,266
                      16,321
                      10,841

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      549

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      12,788
                      11,373
                      10,271

                      3010
                      Obligations incurred, unexpired accounts
                      15,717
                      16,321
                      10,841

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –17,112
                      –17,423
                      –16,488

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –20

                      3050
                      Unpaid obligations, end of year
                      11,373
                      10,271
                      4,624

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      12,788
                      11,373
                      10,271

                      3200
                      Obligated balance, end of year
                      11,373
                      10,271
                      4,624

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      15,722
                      15,772
                      10,841

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      7,545
                      8,826
                      8,456

                      4011
                      Outlays from discretionary balances
                      9,567
                      8,597
                      8,032

                      4020
                      Outlays, gross (total)
                      17,112
                      17,423
                      16,488

                      4180
                      Budget authority, net (total)
                      15,722
                      15,772
                      10,841

                      4190
                      Outlays, net (total)
                      17,112
                      17,423
                      16,488

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      15,722
                      15,772
                      10,841

                      Outlays
                      17,112
                      17,423
                      16,488

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      4,002

                      Outlays

                      80

                      Total:

                      Budget Authority
                      15,722
                      15,772
                      14,843

                      Outlays
                      17,112
                      17,423
                      16,568

             SUMMARY OF PROGRAM LEVEL (in millions of dollars)

                         2012–2013 Academic Year
                          2013–2014 Academic Year
                          2014–2015 Academic Year

                         New Budget Authority
                         $4,900
                         $4,931
                         $4,002

                         Advance appropriation
                         10,841
                         10,841
                         11,682

                         Total program level
                         15,741
                         15,772
                         15,684

                         Change in advance appropriation from the previous year
                         0
                         0
                         +8411

             1To account for the Administration's ESEA reauthorization proposal, the 2014 Budget eliminates the $1.7 billion advance appropriation
             that was previously in the Education Improvement Programs account and replaces it with corresponding increases to advance
             appropriations in the Accelerating Achievement and Ensuring Equity account ($841 million) and the Special Education account
             ($841 million).  Total advance appropriations in the Department of Education remain $22.6 billion.
              The Administration is proposing legislation reauthorizing programs included in the Elementary and Secondary Education Act
                (ESEA), including programs in this account.  Consistent with this reauthorization proposal, the Budget proposes to realign
                programs in ESEA accounts. When new authorizing legislation is enacted, resources will be requested for these programs.  See
                the "Legislative proposal, not subject to PAYGO" schedule for additional details.

          Object Classification (in millions of dollars)

                      Identification code 91–0900–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      5
                      6

                      25.2
                      Other services from non-Federal sources
                      23
                      29

                      41.0
                      Grants, subsidies, and contributions
                      15,689
                      16,286
                      10,841

                      99.9
                      Total new obligations
                      15,717
                      16,321
                      10,841

             Accelerating Achievement and Ensuring Equity

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0900–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies

                      2,835

                      0002
                      School turnaround grants

                      659

                      0003
                      State agency programs

                      443

                      0004
                      Homeless children and youth education

                      65

                      0900
                      Total new obligations

                      4,002

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      4,002

                      1160
                      Appropriation, discretionary (total)

                      4,002

                      1900
                      Budget authority (total)

                      4,002

                      1930
                      Total budgetary resources available

                      4,002

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      4,002

                      3020
                      Outlays (gross)

                      –80

                      3050
                      Unpaid obligations, end of year

                      3,922

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      3,922

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      4,002

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      80

                      4180
                      Budget authority, net (total)

                      4,002

                      4190
                      Outlays, net (total)

                      80

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

             College- and career-ready students (formerly Grants to local educational agencies)._Funds would be allocated via formula for programs that provide academic support to help students in high-poverty schools meet
                college- and career-ready standards.  States would assess annually all students in certain grades in at least English language
                arts and mathematics, and use the results of these assessments to measure local educational agency (LEA) and school progress
                in ensuring that all students are meeting, or are on track to meet, college- and career-ready standards; to inform families
                about whether their children are meeting or are on track to meet such standards; and to develop appropriate improvement and
                support strategies for schools and LEAs.  States would establish systems for differentiating among schools and LEAs on the
                basis of performance, including recognition and rewards for highly effective schools and LEAs, the implementation of rigorous
                school intervention models in the lowest-achieving schools, and State-approved, research-based interventions in low-performing
                schools that are not serving their students well.

             School turnaround grants._Funds would primarily support formula grants to States to help LEAs turn around their lowest-achieving schools by implementing
                rigorous school intervention models.  In general, such schools would rank in the bottom five percent of performance in their
                States based on proficiency rates and lack of progress or, in the case of high schools, have a graduation rate below 60 percent.
                Once States have served their lowest-achieving schools, funds could be used for other school improvement and support efforts
                in eligible schools. Funds also would support competitive grants to LEAs to build local capacity to support school turnaround
                efforts and sustain successful turnarounds following the end of the grant period.

             State agency migrant program._Funds would support formula grants to States for educational services to children of migratory farmworkers and fishers, with
                resources and services focused on children who have moved within the past 36 months.

             State agency neglected and delinquent children and youth education program._Funds would support formula grants to States for educational services to neglected or delinquent children and youth in State-run
                institutions, attending community day programs, and in other correctional facilities.

             Homeless children and youth education._Funds would support formula grants to States to provide educational and support services that enable homeless children and
                youth to attend and achieve success in school.

          Object Classification (in millions of dollars)

                      Identification code 91–0900–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      5

                      25.2
                      Other services from non-Federal sources

                      23

                      41.0
                      Grants, subsidies, and contributions

                      3,974

                      99.9
                      Total new obligations

                      4,002

             School ReadinessFor carrying out activities authorized by part D of title V of the Elementary and Secondary Education Act of 1965, $750,000,000
                for a preschool development grants program: Provided, That the Secretary shall make competitive grants to States to carry
                out activities that support high-quality preschool programs for children from families at or below 200 percent of the Federal
                poverty line: Provided further: That the Secretary may permit or require States to subgrant a portion of grant funds to local
                educational agencies, or local educational agencies in partnership with other early learning providers, for the implementation
                of high-quality preschool programs for children from families at or below 200 percent of the Federal poverty line: Provided
                further, That up to 5 percent of such funds for competitive grants shall be available for national activities.
          Program and Financing (in millions of dollars)

                      Identification code 91–0015–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Preschool development grants

                      750

                      0900
                      Total new obligations (object class 41.0)

                      750

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      750

                      1160
                      Appropriation, discretionary (total)

                      750

                      1930
                      Total budgetary resources available

                      750

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      750

                      3020
                      Outlays (gross)

                      –38

                      3050
                      Unpaid obligations, end of year

                      712

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      712

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      750

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      38

                      4180
                      Budget authority, net (total)

                      750

                      4190
                      Outlays, net (total)

                      38

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority

                      750

                      Outlays

                      38

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      1,300

                      Outlays

                      130

                      Total:

                      Budget Authority

                      2,050

                      Outlays

                      168

             Preschool development grants._Funds would support grants to States to carry out the activities needed to ensure that every State willing to commit to expanding
                preschool access has the high-quality programs required to successfully serve four-year-old children.  The Department would
                provide competitive grants to States with preschool systems at various stages of development that are planning to provide
                universal access to high-quality preschool for four-year-old children from low and moderate income families.

             School Readiness

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0015–4–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Preschool for all

                      1,300

                      0900
                      Total new obligations (object class 41.0)

                      1,300

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,300

                      1260
                      Appropriations, mandatory (total)

                      1,300

                      1930
                      Total budgetary resources available

                      1,300

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,300

                      3020
                      Outlays (gross)

                      –130

                      3050
                      Unpaid obligations, end of year

                      1,170

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1,170

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,300

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      130

                      4180
                      Budget authority, net (total)

                      1,300

                      4190
                      Outlays, net (total)

                      130

             Preschool for all._Funds would support grants to States for the implementation of high-quality preschool programs that are aligned with elementary
                and secondary education systems.  The Department would share costs with States to provide universal access to high-quality
                preschool for children from low and moderate income families and provide incentives for States to serve additional children
                from middle-class families.

             Impact AidProgram and Financing (in millions of dollars)

                      Identification code 91–0102–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Basic support payments
                      1,154
                      1,161

                      0002
                      Payments for children with disabilities
                      48
                      49

                      0091
                      Direct program activities, subtotal
                      1,202
                      1,210

                      0101
                      Facilities maintenance
                      6
                      5
                      4

                      0201
                      Construction

                      17
                      17

                      0301
                      Payments for Federal property
                      67
                      67

                      0900
                      Total new obligations (object class 41.0)
                      1,275
                      1,299
                      21

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      4
                      21
                      21

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,294
                      1,299

                      1130
                      Appropriations permanently reduced
                      –2

                      1160
                      Appropriation, discretionary (total)
                      1,292
                      1,299

                      1930
                      Total budgetary resources available
                      1,296
                      1,320
                      21

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      21
                      21

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      484
                      454
                      323

                      3010
                      Obligations incurred, unexpired accounts
                      1,275
                      1,299
                      21

                      3011
                      Obligations incurred, expired accounts
                      440

                      3020
                      Outlays (gross)
                      –1,305
                      –1,430
                      –221

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –440

                      3050
                      Unpaid obligations, end of year
                      454
                      323
                      123

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      484
                      454
                      323

                      3200
                      Obligated balance, end of year
                      454
                      323
                      123

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,292
                      1,299

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1,048
                      1,151

                      4011
                      Outlays from discretionary balances
                      257
                      279
                      221

                      4020
                      Outlays, gross (total)
                      1,305
                      1,430
                      221

                      4180
                      Budget authority, net (total)
                      1,292
                      1,299

                      4190
                      Outlays, net (total)
                      1,305
                      1,430
                      221

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      1,292
                      1,299

                      Outlays
                      1,305
                      1,430
                      221

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      1,224

                      Outlays

                      1,084

                      Total:

                      Budget Authority
                      1,292
                      1,299
                      1,224

                      Outlays
                      1,305
                      1,430
                      1,305

             The Administration is proposing legislation reauthorizing the Elementary and Secondary Education Act (ESEA), including programs
                in this account.  Consistent with this reauthorization proposal, the Budget proposes to realign programs in ESEA accounts.
                When new authorizing legislation is enacted, resources will be requested for these programs.  See the "Legislative proposal,
                not subject to PAYGO" schedule for additional details.

             Impact Aid

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0102–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Basic support payments

                      1,154

                      0002
                      Payments for children with disabilities

                      48

                      0091
                      Direct program activities, subtotal

                      1,202

                      0101
                      Facilities maintenance

                      5

                      0201
                      Construction

                      17

                      0900
                      Total new obligations (object class 41.0)

                      1,224

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      1,224

                      1160
                      Appropriation, discretionary (total)

                      1,224

                      1930
                      Total budgetary resources available

                      1,224

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,224

                      3020
                      Outlays (gross)

                      –1,084

                      3050
                      Unpaid obligations, end of year

                      140

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      140

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      1,224

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      1,084

                      4180
                      Budget authority, net (total)

                      1,224

                      4190
                      Outlays, net (total)

                      1,084

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

             Impact Aid helps to replace the lost local revenue that would otherwise be available to educate federally connected children.
                The presence of certain students living on Federal property, such as students who are military dependents or who reside on
                Indian lands, can place a financial burden on local educational agencies (LEAs) that educate them. The property on which the
                children live and their parents work is exempt from local property taxes, denying local educational agencies access to the
                primary source of revenue used by most communities to finance education.

             Basic support payments._Payments will be made on behalf of approximately 950,000 federally connected students enrolled in about 1,200 LEAs to assist
                them in meeting their operation and maintenance costs. Average per-student payments will be approximately $1,200.

             Payments for children with disabilities._Payments in addition to those provided under the Individuals with Disabilities Education Act (IDEA) will be provided on behalf
                of approximately 55,000 federally connected students with disabilities in about 900 LEAs. Average per-student payments will
                be approximately $900.

             Facilities maintenance._Funds will be used to provide emergency repairs for school facilities that serve military dependents and are owned by the
                Department of Education. Funds will also be used to transfer the facilities to LEAs.

             Construction._Approximately 12 construction grants will be awarded competitively to the highest-need Impact Aid LEAs for emergency repairs
                and modernization of school facilities.

              Education Improvement ProgramsFor carrying out school improvement activities authorized by section 203 of the Educational Technical Assistance Act of 2002;
             the Compact of Free Association Amendments Act of 2003; and the Civil Rights Act of 1964, [$68,732,000]$75,694,000, of which $51,113,000 shall be available to carry out section 203 of the Educational Technical Assistance Act of 2002: Provided, That $17,619,000 shall be available to carry out the Supplemental Education Grants program for the Federated States of Micronesia
             and the Republic of the Marshall Islands: Provided further, That the Secretary of Education may reserve up to 5 percent of the amount referred to in the previous proviso [may be reserved by the Federated States of Micronesia and the Republic of the Marshall Islands to administer the Supplemental
             Education Grants programs and to obtain technical assistance, oversight and consultancy services in the administration of
             these grants and to reimburse the United States Departments of Labor, Health and Human Services, and Education for such services]to provide technical assistance in the implementation of the Supplemental Education Grants program.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–1000–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Improving teacher quality State grants
                      2,450
                      2,473
                      1,730

                      0002
                      Mathematics and science partnerships
                      148
                      152

                      0003
                      21st century community learning centers
                      1,150
                      1,173

                      0004
                      State assessments
                      389
                      403

                      0005
                      Education for homeless children and youth
                      65
                      66

                      0006
                      Education for Native Hawaiians
                      34
                      34

                      0007
                      Alaska Native education equity
                      33
                      33

                      0008
                      Training and advisory services
                      7
                      7
                      7

                      0009
                      Rural education
                      179
                      180

                      0010
                      Supplemental education grants
                      18
                      18
                      18

                      0011
                      Comprehensive centers
                      51
                      51
                      51

                      0012
                      Project SERV
                      1
                      1

                      0900
                      Total new obligations
                      4,525
                      4,591
                      1,806

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      62
                      79
                      50

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,869
                      2,881
                      76

                      1130
                      Appropriations permanently reduced
                      –5

                      1160
                      Appropriation, discretionary (total)
                      2,864
                      2,881
                      76

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation
                      1,681
                      1,681
                      1,681

                      1173
                      Advance appropriations permanently reduced
                      –3

                      1180
                      Advanced appropriation, discretionary  (total)
                      1,678
                      1,681
                      1,681

                      1900
                      Budget authority (total)
                      4,542
                      4,562
                      1,757

                      1930
                      Total budgetary resources available
                      4,604
                      4,641
                      1,807

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      79
                      50
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5,568
                      5,103
                      5,045

                      3010
                      Obligations incurred, unexpired accounts
                      4,525
                      4,591
                      1,806

                      3020
                      Outlays (gross)
                      –4,950
                      –4,649
                      –4,496

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –40

                      3050
                      Unpaid obligations, end of year
                      5,103
                      5,045
                      2,355

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5,568
                      5,103
                      5,045

                      3200
                      Obligated balance, end of year
                      5,103
                      5,045
                      2,355

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,542
                      4,562
                      1,757

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      880
                      1,093
                      1,011

                      4011
                      Outlays from discretionary balances
                      4,070
                      3,556
                      3,485

                      4020
                      Outlays, gross (total)
                      4,950
                      4,649
                      4,496

                      4180
                      Budget authority, net (total)
                      4,542
                      4,562
                      1,757

                      4190
                      Outlays, net (total)
                      4,950
                      4,649
                      4,496

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      4,542
                      4,562
                      1,757

                      Outlays
                      4,950
                      4,649
                      4,496

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      1,000

                      Outlays

                      20

                      Total:

                      Budget Authority
                      4,542
                      4,562
                      2,757

                      Outlays
                      4,950
                      4,649
                      4,516

             SUMMARY OF PROGRAM LEVEL (in millions of dollars)

                         2012–2013 Academic Year
                          2013–2014 Academic Year
                          2014–2015 Academic Year

                         New Budget Authority
                         $2,863
                         $2,881
                         $1,076

                         Advance Appropriation
                         1,681
                         1,681
                         0

                         Total program level
                         4,544
                         4,562
                         1,076

                         Change in advance appropriation over previous year
                         +3
                         0
                         –16811

             1To account for the Administration's ESEA reauthorization proposal, the 2014 Budget eliminates the $1.7 billion advance appropriation
             that was previously in the School Improvement Programs account (renamed the Education Improvement Programs account) and replaces
             it with corresponding increases to advance appropriations in the Education for the Disadvantaged account ($841 million, renamed
             the Accelerating Achievement and Ensuring Equity account) and the Special Education account ($841 million).  Total advance
             appropriations in the Department of Education remain $22.6 billion.
             The Administration is proposing legislation reauthorizing the Elementary and Secondary Education Act (ESEA), including programs
                in this account.  Consistent with this reauthorization proposal, the Budget proposes to realign programs in ESEA accounts.
                When new authorizing legislation is enacted, resources will be requested for these programs.  See the "Legislative proposal,
                not subject to PAYGO" schedule for additional details.

             Training and advisory services._Funds support grants to regional equity assistance centers that provide technical assistance to local educational agencies
                (LEAs) in addressing educational equity related to issues of race, gender, and national origin.

             Supplemental education grants._Funds support grants to the Federated States of Micronesia and to the Republic of the Marshall Islands in place of grant programs
                in which those Freely Associated States no longer participate pursuant to the Compact of Free Association Amendments Act of
                2003.

             Comprehensive centers._Funds support at least 22 comprehensive centers that focus on building State capacity to help school districts and schools
                meet the requirements of the ESEA.

          Object Classification (in millions of dollars)

                      Identification code 91–1000–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      3
                      54

                      25.2
                      Other services from non-Federal sources
                      20
                      25
                      2

                      25.7
                      Operation and maintenance of equipment
                      2
                      148

                      41.0
                      Grants, subsidies, and contributions
                      4,500
                      4,364
                      1,804

                      99.9
                      Total new obligations
                      4,525
                      4,591
                      1,806

             Education Improvement Programs

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–1000–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Effective teaching and learning for a complete education

                      263

                      0003
                      College pathways and accelerated learning

                      102

                      0004
                      Assessing achievement

                      389

                      0005
                      Rural education

                      179

                      0006
                      Native Hawaiian student education

                      34

                      0007
                      Alaska Native student education

                      33

                      0900
                      Total new obligations

                      1,000

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      1,000

                      1160
                      Appropriation, discretionary (total)

                      1,000

                      1930
                      Total budgetary resources available

                      1,000

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,000

                      3020
                      Outlays (gross)

                      –20

                      3050
                      Unpaid obligations, end of year

                      980

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      980

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      1,000

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      20

                      4180
                      Budget authority, net (total)

                      1,000

                      4190
                      Outlays, net (total)

                      20

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

             Effective teaching and learning: literacy._Funds would support competitive grants to States to support the development and implementation of comprehensive State and
                local efforts to provide high-quality literacy programs, aligned with college- and career-ready English-language arts standards,
                for students from preschool through grade 12.

             Effective teaching and learning for a well-rounded education._Funds would support competitive grants to States and high-need LEAs to develop and expand innovative practices to improve
                teaching and learning in the arts, health education, foreign languages, civics and government, history, geography, environmental
                education, economics, financial literacy, and other subjects.

             College pathways and accelerated learning._Funds would support competitive grants to high-need LEAs for programs that prepare students to enter and succeed in college
                by providing college-level and other accelerated courses and instruction in middle and high schools as well as accelerated
                learning opportunities in elementary schools.

             Assessing achievement._Funds would support formula and competitive grants to States to develop and implement assessments that are aligned with college-
                and career-ready academic standards.

             Rural education._Funds would support formula grants under two programs: the Small, Rural School Achievement program and the Rural and Low-Income
                School program. The Small, Rural School Achievement program provides rural LEAs with small enrollments with additional formula
                funds. Funds under the Rural and Low-Income School program, which targets rural LEAs that serve concentrations of poor students,
                are allocated by formula to States, which in turn allocate funds to eligible LEAs.

             Native Hawaiian student education._Funds would support competitive grants to public and private entities to develop or operate innovative projects that enhance
                the educational services provided to Native Hawaiian children and adults.

             Alaska Native student education._Funds would support competitive grants to LEAs and other public and private organizations to develop or operate innovative
                projects that enhance the educational services provided to Alaska Native children and adults.

          Object Classification (in millions of dollars)

                      Identification code 91–1000–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      22

                      25.2
                      Other services from non-Federal sources

                      2

                      41.0
                      Grants, subsidies, and contributions

                      976

                      99.9
                      Total new obligations

                      1,000

              Supporting Student SuccessProgram and Financing (in millions of dollars)

                      Identification code 91–0203–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Safe and drug-free schools and communities national activities
                      66
                      71

                      0002
                      Elementary and secondary school counseling
                      52
                      53

                      0003
                      Physical education program
                      79
                      79

                      0004
                      Promise neighborhoods
                      30
                      62
                      58

                      0500
                      Direct program activities, subtotal
                      227
                      265
                      58

                      0799
                      Total direct obligations
                      227
                      265
                      58

                      0803
                      Reimbursable program activity
                      6
                      2

                      0900
                      Total new obligations
                      233
                      267
                      58

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      37
                      65
                      58

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      256
                      258

                      1160
                      Appropriation, discretionary (total)
                      256
                      258

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      7
                      2

                      1701
                      Change in uncollected payments, Federal sources
                      –2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      5
                      2

                      1900
                      Budget authority (total)
                      261
                      260

                      1930
                      Total budgetary resources available
                      298
                      325
                      58

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      65
                      58

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      641
                      483
                      354

                      3010
                      Obligations incurred, unexpired accounts
                      233
                      267
                      58

                      3020
                      Outlays (gross)
                      –370
                      –396
                      –279

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –21

                      3050
                      Unpaid obligations, end of year
                      483
                      354
                      133

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      639
                      483
                      354

                      3200
                      Obligated balance, end of year
                      483
                      354
                      133

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      261
                      260

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      5

                      4011
                      Outlays from discretionary balances
                      369
                      391
                      279

                      4020
                      Outlays, gross (total)
                      370
                      396
                      279

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –7
                      –2

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      2

                      4070
                      Budget authority, net (discretionary)
                      256
                      258

                      4080
                      Outlays, net (discretionary)
                      363
                      394
                      279

                      4180
                      Budget authority, net (total)
                      256
                      258

                      4190
                      Outlays, net (total)
                      363
                      394
                      279

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      256
                      258

                      Outlays
                      363
                      394
                      279

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      1,832

                      Outlays

                      37

                      Total:

                      Budget Authority
                      256
                      258
                      1,832

                      Outlays
                      363
                      394
                      316

             The Administration is proposing legislation reauthorizing the Elementary and Secondary Education Act (ESEA), including programs
                in this account. Consistent with this reauthorization proposal, the Budget proposes to realign programs in ESEA accounts.
                When new authorizing legislation is enacted, resources will be requested for these programs.  See the "Legislative proposal,
                not subject to PAYGO" schedule for additional details.

          Object Classification (in millions of dollars)

                      Identification code 91–0203–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      2
                      7

                      25.2
                      Other services from non-Federal sources
                      3
                      11

                      25.3
                      Other goods and services from Federal sources

                      1

                      41.0
                      Grants, subsidies, and contributions
                      223
                      246
                      58

                      99.0
                      Direct obligations
                      228
                      265
                      58

                      99.0
                      Reimbursable obligations
                      5
                      2

                      99.9
                      Total new obligations
                      233
                      267
                      58

             Supporting Student Success

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0203–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Promise neighborhoods

                      300

                      0002
                      Successful, safe, and healthy students

                      280

                      0003
                      21st Century community learning centers

                      1,252

                      0500
                      Direct program activities, subtotal

                      1,832

                      0900
                      Total new obligations

                      1,832

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      1,832

                      1160
                      Appropriation, discretionary (total)

                      1,832

                      1930
                      Total budgetary resources available

                      1,832

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,832

                      3020
                      Outlays (gross)

                      –37

                      3050
                      Unpaid obligations, end of year

                      1,795

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1,795

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      1,832

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      37

                      4180
                      Budget authority, net (total)

                      1,832

                      4190
                      Outlays, net (total)

                      37

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

             Promise neighborhoods._Funds would support competitive grants and other activities for projects designed to improve significantly the educational
                and developmental outcomes of children within the Nation's most distressed communities, with the goal of transforming those
                communities so that all children in the community have access to a cradle-through-college-to-career continuum of academic
                programs and community supports, including effective schools and services.  Promise Neighborhoods is also a central component
                of the Administration's new Promise Zones—high-poverty communities where the Federal government will engage more directly
                with local leaders to break down barriers and help them access the resources and expertise they need to create jobs, leverage
                private investment, increase economic activity, reduce violence, and expand educational opportunities.

             Successful, safe, and healthy students._Funds would support competitive grants and other activities to assist States, local educational agencies (LEAs), and partnerships
                between LEAs and non-profit organizations or local government entities in improving school climate; reducing or preventing
                drug use, violence, bullying, or harassment; and promoting and supporting the physical and mental well-being of students so
                that schools are safe, healthy, and drug-free environments. Funds would also support a variety of school safety initiatives
                that are proposed in the President's plan to protect our children and our communities by reducing gun violence, including
                efforts to improve school emergency plans, create positive school climates, and counter the effects of pervasive violence
                on students.

             21st century community learning centers._Funds would support competitive grants to States, LEAs, non-profit organizations, or local governmental entities for projects
                that provide the additional time, support, and enrichment activities needed to improve student achievement, including projects
                that support expanding learning time by significantly increasing the number of hours in a regular school schedule and by comprehensively
                redesigning the school schedule for all students in a school.  Projects could also provide teachers the time they need to
                collaborate, plan, and engage in professional development within and across grades and subjects.  The additional funds requested
                in fiscal year 2014 reflect the Administration's commitment to increasing this program's support for State and local efforts
                to implement high-quality expanded learning time.

          Object Classification (in millions of dollars)

                      Identification code 91–0203–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      14

                      25.2
                      Other services from non-Federal sources

                      22

                      25.3
                      Other goods and services from Federal sources

                      2

                      41.0
                      Grants, subsidies, and contributions

                      1,794

                      99.9
                      Total new obligations

                      1,832

              Indian Student EducationProgram and Financing (in millions of dollars)

                      Identification code 91–0101–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies
                      106
                      107

                      0002
                      Special programs for Indian children
                      19
                      19

                      0003
                      National activities
                      6
                      6

                      0900
                      Total new obligations
                      131
                      132

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      131
                      132

                      1160
                      Appropriation, discretionary (total)
                      131
                      132

                      1930
                      Total budgetary resources available
                      131
                      132

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      134
                      140
                      153

                      3010
                      Obligations incurred, unexpired accounts
                      131
                      132

                      3020
                      Outlays (gross)
                      –123
                      –119
                      –124

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      140
                      153
                      29

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      134
                      140
                      153

                      3200
                      Obligated balance, end of year
                      140
                      153
                      29

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      131
                      132

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2
                      7

                      4011
                      Outlays from discretionary balances
                      121
                      112
                      124

                      4020
                      Outlays, gross (total)
                      123
                      119
                      124

                      4180
                      Budget authority, net (total)
                      131
                      132

                      4190
                      Outlays, net (total)
                      123
                      119
                      124

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      131
                      132

                      Outlays
                      123
                      119
                      124

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      131

                      Outlays

                      7

                      Total:

                      Budget Authority
                      131
                      132
                      131

                      Outlays
                      123
                      119
                      131

             The Administration is proposing legislation reauthorizing the Elementary and Secondary Education Act (ESEA), including programs
                in this account.  Consistent with this reauthorization proposal, the Budget proposes to realign programs in ESEA accounts.
                When new authorizing legislation is enacted, resources will be requested for these programs.  See the "Legislative proposal,
                not subject to PAYGO" schedule for additional details.

          Object Classification (in millions of dollars)

                      Identification code 91–0101–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      6

                      41.0
                      Grants, subsidies, and contributions
                      126
                      126

                      99.9
                      Total new obligations
                      131
                      132

             Indian Student Education

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0101–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies

                      106

                      0002
                      Special programs for Indian children

                      19

                      0003
                      National activities

                      6

                      0900
                      Total new obligations

                      131

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      131

                      1160
                      Appropriation, discretionary (total)

                      131

                      1930
                      Total budgetary resources available

                      131

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      131

                      3020
                      Outlays (gross)

                      –7

                      3050
                      Unpaid obligations, end of year

                      124

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      124

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      131

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      7

                      4180
                      Budget authority, net (total)

                      131

                      4190
                      Outlays, net (total)

                      7

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

              The Indian Education programs support the efforts of local educational agencies (LEA) and tribal schools to improve teaching
                and learning for the Nation's American Indian and Alaska Native children.

             Grants to local educational agencies._Formula grants support LEAs in their efforts to reform elementary and secondary school programs that serve Indian students,
                with the goal of ensuring that such programs assist participating students in meeting the same academic standards as all other
                students.

             Special programs for Indian children._Funds support competitive awards for demonstration projects in early childhood education and college preparation, as well
                as professional development grants for training Native American teachers and administrators for employment in school districts
                with concentrations of Indian students.

             National activities._Funds support research, evaluation, data collection, and related activities.

          Object Classification (in millions of dollars)

                      Identification code 91–0101–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources

                      6

                      41.0
                      Grants, subsidies, and contributions

                      125

                      99.9
                      Total new obligations

                      131

             American Jobs Act

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0702–4–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Teacher stabilization

                      12,500

                      0900
                      Total new obligations (object class 41.0)

                      12,500

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      12,500

                      1260
                      Appropriations, mandatory (total)

                      12,500

                      1930
                      Total budgetary resources available

                      12,500

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      11,875

                      3010
                      Obligations incurred, unexpired accounts

                      12,500

                      3020
                      Outlays (gross)

                      –625
                      –11,875

                      3050
                      Unpaid obligations, end of year

                      11,875

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      11,875

                      3200
                      Obligated balance, end of year

                      11,875

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      12,500

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      625

                      4101
                      Outlays from mandatory balances

                      11,875

                      4110
                      Outlays, gross (total)

                      625
                      11,875

                      4180
                      Budget authority, net (total)

                      12,500

                      4190
                      Outlays, net (total)

                      625
                      11,875

             Teacher stabilization._Funds would support formula grants to States to retain, rehire, and hire early childhood, elementary, and secondary educators,
                including teachers, guidance counselors, classroom assistants, after-school personnel, tutors, and literacy and math coaches.._

             Education Jobs Fund

             Program and Financing (in millions of dollars)

                      Identification code 91–0012–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,713
                      229

                      3020
                      Outlays (gross)
                      –3,484
                      –229

                      3050
                      Unpaid obligations, end of year
                      229

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,713
                      229

                      3200
                      Obligated balance, end of year
                      229

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3,484
                      229

                      4190
                      Outlays, net (total)
                      3,484
                      229

             Amounts in the schedule reflect balances that are spending out from a prior-year appropriation.

             State Fiscal Stabilization Fund, Recovery Act

             Program and Financing (in millions of dollars)

                      Identification code 91–1909–0–1–999
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5,456
                      3,865
                      2,000

                      3020
                      Outlays (gross)
                      –1,591
                      –1,865
                      –1,000

                      3050
                      Unpaid obligations, end of year
                      3,865
                      2,000
                      1,000

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5,456
                      3,865
                      2,000

                      3200
                      Obligated balance, end of year
                      3,865
                      2,000
                      1,000

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      1,591
                      1,865
                      1,000

                      4190
                      Outlays, net (total)
                      1,591
                      1,865
                      1,000

             Amounts in this schedule reflect balances that are spending out from a prior-year appropriation.

             Office of Innovation and Improvement

             Federal Funds
              Innovation and Instructional TeamsProgram and Financing (in millions of dollars)

                      Identification code 91–0204–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Race to the top
                      704
                      552
                      545

                      0002
                      Investing in innovation
                      153
                      150
                      144

                      0003
                      Teacher incentive fund
                      299
                      301

                      0004
                      Transition to teaching
                      26
                      26

                      0005
                      School leadership
                      29
                      29

                      0006
                      Charter schools grants
                      244
                      248

                      0007
                      Credit enhancement for charter school facilities
                      11
                      8

                      0008
                      Magnet schools assistance
                      97
                      100

                      0009
                      Advanced placement
                      30
                      27

                      0010
                      Ready-to-learn television
                      27
                      27

                      0011
                      FIE programs of national significance
                      41
                      41

                      0012
                      Arts in education
                      25
                      25

                      0100
                      Total direct program
                      1,686
                      1,534
                      689

                      0799
                      Total direct obligations
                      1,686
                      1,534
                      689

                      0801
                      Reimbursable program activity
                      22
                      100
                      52

                      0900
                      Total new obligations
                      1,708
                      1,634
                      741

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      847
                      726
                      689

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,530
                      1,537

                      1130
                      Appropriations permanently reduced
                      –3

                      1160
                      Appropriation, discretionary (total)
                      1,527
                      1,537

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      60
                      60
                      52

                      1750
                      Spending auth from offsetting collections, disc (total)
                      60
                      60
                      52

                      1900
                      Budget authority (total)
                      1,587
                      1,597
                      52

                      1930
                      Total budgetary resources available
                      2,434
                      2,323
                      741

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      726
                      689

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,216
                      2,909
                      2,938

                      3010
                      Obligations incurred, unexpired accounts
                      1,708
                      1,634
                      741

                      3020
                      Outlays (gross)
                      –956
                      –1,605
                      –2,196

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –59

                      3050
                      Unpaid obligations, end of year
                      2,909
                      2,938
                      1,483

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,216
                      2,909
                      2,938

                      3200
                      Obligated balance, end of year
                      2,909
                      2,938
                      1,483

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,587
                      1,597
                      52

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      5
                      79
                      3

                      4011
                      Outlays from discretionary balances
                      951
                      1,526
                      2,193

                      4020
                      Outlays, gross (total)
                      956
                      1,605
                      2,196

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –60
                      –60
                      –52

                      4180
                      Budget authority, net (total)
                      1,527
                      1,537

                      4190
                      Outlays, net (total)
                      896
                      1,545
                      2,144

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      1,527
                      1,537

                      Outlays
                      896
                      1,545
                      2,144

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      5,335

                      Outlays

                      267

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      5,000

                      Outlays

                      100
                      2,650

                      Total:

                      Budget Authority
                      1,527
                      6,537
                      5,335

                      Outlays
                      896
                      1,645
                      5,061

             The Administration is proposing legislation reauthorizing the Elementary and Secondary Education Act (ESEA), including the
                programs in this account.  Consistent with this reauthorization proposal, the Budget proposes to realign programs in ESEA
                accounts.  When new authorizing legislation is enacted, resources will be requested for these programs.  See the "Legislative
                proposal, not subject to PAYGO" schedule for additional details.

          Object Classification (in millions of dollars)

                      Identification code 91–0204–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      4
                      38

                      25.2
                      Other services from non-Federal sources
                      26
                      26

                      25.5
                      Research and development contracts
                      3
                      4

                      41.0
                      Grants, subsidies, and contributions
                      1,653
                      1,466
                      689

                      99.0
                      Direct obligations
                      1,686
                      1,534
                      689

                      99.0
                      Reimbursable obligations
                      22
                      100
                      52

                      99.9
                      Total new obligations
                      1,708
                      1,634
                      741

             Innovation and Instructional Teams

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0204–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Race to the top

                      1,000

                      0002
                      Investing in innovation

                      215

                      0003
                      Science, technology, engineering, and mathematics (STEM) innovation

                      415

                      0004
                      High school transformation

                      300

                      0005
                      Effective teachers and leaders State grants

                      2,466

                      0006
                      School leadership

                      98

                      0007
                      Teacher and leader innovation fund

                      400

                      0008
                      Expanding educational options

                      295

                      0009
                      Magnet schools assistance

                      100

                      0010
                      FIE programs of national significance

                      46

                      0100
                      Total direct program

                      5,335

                      0900
                      Total new obligations

                      5,335

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      5,335

                      1160
                      Appropriation, discretionary (total)

                      5,335

                      1930
                      Total budgetary resources available

                      5,335

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      5,335

                      3020
                      Outlays (gross)

                      –267

                      3050
                      Unpaid obligations, end of year

                      5,068

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      5,068

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      5,335

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      267

                      4180
                      Budget authority, net (total)

                      5,335

                      4190
                      Outlays, net (total)

                      267

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

             Race to the top._Funds would support a College Affordability and Completion initiative that would provide grants to States demonstrating a
                commitment to undertake reforms in the following key areas: sustaining fiscal support for higher education while modernizing
                funding policies to constrain costs and improve outcomes; removing barriers preventing the creation of innovative methods
                of student learning and degree pathways; empowering consumer choice through increased transparency; and smoothing transitions
                into college and between institutions of higher education.

             Investing in innovation._Funds would support grants to local educational agencies (LEAs) or to nonprofit organizations in consortium with one or more
                schools or LEAs to develop and expand innovative strategies and practices that have been shown to be effective in improving
                educational outcomes for students.  A portion of the funds would be used to launch the Advanced Research Projects Agency—Education,
                which would pursue breakthrough developments in educational technologies and other strategies for raising achievement.

             STEM innovation networks._Funds would support competitive grants to consortia of LEAs in partnership with institutions of higher education, businesses,
                science agencies, or other entities.  These public-private partnerships would harness local, regional, and national resources
                to transform STEM teaching and learning by implementing innovative evidence-based practices that improve teacher recruitment,
                preparation, and professional development and student engagement. Funds would also support a STEM Master Teacher Corps, and
                a STEM Virtual Learning Network, a robust online community to inform and guide the field in adopting the most effective practices
                for improving teaching and learning.

             Effective teaching and learning: science, technology, engineering, and mathematics (STEM)._Funds would support grants to States to implement comprehensive strategies to improve the teaching and learning of STEM subjects.

             High school transformation._Funds would support competitive grants to transform teaching and learning in high schools by encouraging partnerships among
                LEAs, postsecondary institutions, businesses, and non-profits to prepare students for college and career.  Grantees would
                leverage new and existing federal, state, and local resources to create learning models that are rigorous, relevant, and better
                focused on real-world experiences while incorporating personalized learning, work- and project-based learning, and career
                and college exploration.

             Effective teachers and leaders State grants._Funds would support formula grants to States and LEAs to promote and enhance the teaching profession; recruit, prepare, develop,
                reward, and retain effective and highly effective teachers, principals, and other school leaders and foster excellent instructional
                teams, especially in high-need LEAs, schools, fields, and subjects; ensure the equitable distribution of effective and highly
                effective teachers and principals; increase the effectiveness of teachers and principals; strengthen teacher and principal
                evaluation systems; ensure that teachers have the knowledge, skills, data, support, and collaborative opportunities needed
                to be effective in the classroom; and improve the management of the education workforce in States and LEAs.  The Department
                would reserve up to 25 percent of the appropriation for this program to build evidence on how to best recruit, train, and
                support effective teachers and school leaders and invest in efforts to enhance the teaching and leadership professions.

             School leadership._Funds would support competitive grants to States, high-need LEAs, nonprofit organizations, and institutions of higher education,
                to assist high-need LEAs in recruiting and training principals (including assistant principals) through such activities as
                professional development programs in leading the transition to college- and career-ready standards, evaluating and providing
                feedback to teachers, developing school leadership teams, and creating a positive school climate.

             Teacher and leader innovation fund._Funds would support competitive grants to States and LEAs willing to implement bold approaches to improving the effectiveness
                of the education workforce in high-need schools and districts by creating the conditions needed to identify, reward, retain,
                and advance effective teachers, principals, and school leadership teams in those schools, and enabling schools to build the
                strongest teams possible.

             Expanding educational options._Funds would support competitive grants to States, charter school authorizers, charter management organizations, LEAs, and
                other nonprofit organizations to start or expand high-performing charter and other autonomous public schools in high-need
                areas.

             Magnet schools assistance._Funds would support competitive grants to LEAs to establish and operate magnet school programs that are part of an approved
                desegregation plan.

             Fund for the improvement of education: programs of national significance._Funds would support nationally significant projects to improve the quality of elementary and secondary education, including
                an interagency initiative to strengthen services provided to disconnected youth and continuation of efforts to improve the
                quality, analysis, and reporting of elementary and secondary education performance data.  Funds would also go towards a joint
                evidence-based math initiative with the National Science Foundation.

          Object Classification (in millions of dollars)

                      Identification code 91–0204–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      40

                      25.2
                      Other services from non-Federal sources

                      672

                      25.5
                      Research and development contracts

                      4

                      41.0
                      Grants, subsidies, and contributions

                      4,619

                      99.9
                      Total new obligations

                      5,335

             Innovation and Instructional Teams

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0204–4–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Recognizing educational success, professional excellence, and collaborative teaching (RESPECT)

                      5,000

                      0100
                      Total direct program

                      5,000

                      0900
                      Total new obligations (object class 41.0)

                      5,000

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      5,000

                      1260
                      Appropriations, mandatory (total)

                      5,000

                      1930
                      Total budgetary resources available

                      5,000

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      4,900

                      3010
                      Obligations incurred, unexpired accounts

                      5,000

                      3020
                      Outlays (gross)

                      –100
                      –2,650

                      3050
                      Unpaid obligations, end of year

                      4,900
                      2,250

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      4,900

                      3200
                      Obligated balance, end of year

                      4,900
                      2,250

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      5,000

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      100

                      4101
                      Outlays from mandatory balances

                      2,650

                      4110
                      Outlays, gross (total)

                      100
                      2,650

                      4180
                      Budget authority, net (total)

                      5,000

                      4190
                      Outlays, net (total)

                      100
                      2,650

             Recognizing educational success, professional excellence, and collaborative teaching (RESPECT)._Funds would support reforms at each stage of the teaching profession.

             Office of English Language Acquisition

             Federal Funds
              English Learner EducationProgram and Financing (in millions of dollars)

                      Identification code 91–1300–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      English language acquisition grants
                      726
                      742
                      10

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8
                      15
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      734
                      737

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      733
                      737

                      1930
                      Total budgetary resources available
                      741
                      752
                      10

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      15
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,040
                      1,035
                      1,013

                      3010
                      Obligations incurred, unexpired accounts
                      726
                      742
                      10

                      3020
                      Outlays (gross)
                      –727
                      –764
                      –728

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –4

                      3050
                      Unpaid obligations, end of year
                      1,035
                      1,013
                      295

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,040
                      1,035
                      1,013

                      3200
                      Obligated balance, end of year
                      1,035
                      1,013
                      295

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      733
                      737

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      7
                      7

                      4011
                      Outlays from discretionary balances
                      720
                      757
                      728

                      4020
                      Outlays, gross (total)
                      727
                      764
                      728

                      4180
                      Budget authority, net (total)
                      733
                      737

                      4190
                      Outlays, net (total)
                      727
                      764
                      728

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      733
                      737

                      Outlays
                      727
                      764
                      728

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      732

                      Outlays

                      7

                      Total:

                      Budget Authority
                      733
                      737
                      732

                      Outlays
                      727
                      764
                      735

              The Administration is proposing legislation reauthorizing the Elementary and Secondary Education Act (ESEA), including programs
                in this account.  Consistent with this reauthorization proposal, the Budget proposes to realign programs in ESEA accounts.
                When new authorizing legislation is enacted, resources will be requested for these programs.  See the "Legislative proposal,
                not subject to PAYGO" schedule for additional details.

          Object Classification (in millions of dollars)

                      Identification code 91–1300–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      1
                      4

                      25.2
                      Other services from non-Federal sources
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      1

                      41.0
                      Grants, subsidies, and contributions
                      722
                      736
                      10

                      99.9
                      Total new obligations
                      726
                      742
                      10

             English Learner Education

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–1300–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      English language acquisition grants

                      732

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      732

                      1160
                      Appropriation, discretionary (total)

                      732

                      1930
                      Total budgetary resources available

                      732

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      732

                      3020
                      Outlays (gross)

                      –7

                      3050
                      Unpaid obligations, end of year

                      725

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      725

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      732

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      7

                      4180
                      Budget authority, net (total)

                      732

                      4190
                      Outlays, net (total)

                      7

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Elementary
                and Secondary Education Act of 1965.

             Language acquisition State grants._This program provides formula grants to States to improve services for English Learners.  States are accountable for demonstrating
                that English Learners are making progress toward proficiency in English and meeting the same high State academic standards
                as all other students.  Funds also support national activities, including professional development, evaluation, a national
                information clearinghouse on English language acquisition, and technical assistance to grantees and funding for demonstration
                projects to replicate proven practices.

          Object Classification (in millions of dollars)

                      Identification code 91–1300–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      3

                      25.2
                      Other services from non-Federal sources

                      2

                      41.0
                      Grants, subsidies, and contributions

                      727

                      99.9
                      Total new obligations

                      732

             Office of Special Education and Rehabilitative Services

             Federal Funds
             Special EducationFor carrying out the Individuals with Disabilities Education Act ("IDEA'') and the Special Olympics Sport and Empowerment
             Act of 2004, [$12,687,307,000] $12,657,307,000, of which $2,289,108,000 shall become available on July 1, [2013]2014, and shall remain available through September 30, [2014]2015, and of which $10,124,103,000 shall become available on October 1, [2013]2014, and shall remain available through September 30, [2014]2015, for academic year [2013–2014]2014–2015: Provided, That the amount for section 611(b)(2) of the IDEA shall be equal to the lesser of the amount available for that activity
             during fiscal year [2012]2013, increased by the amount of inflation as specified in section 619(d)(2)(B) of the IDEA, or the percent change in the funds
             appropriated under section 611(i) of the IDEA, but not less than the amount for that activity during fiscal year [2012]2013: Provided further, That the Secretary shall, without regard to section 611(d) of the IDEA, distribute to all other States (as that term is
             defined in section 611(g)(2)), subject to the third proviso, any amount by which a State's allocation under section 611(d),
             from funds appropriated under this heading, is reduced under section 612(a)(18)(B), according to the following: 85 percent
             on the basis of the States' relative populations of children aged 3 through 21 who are of the same age as children with disabilities
             for whom the State ensures the availability of a free appropriate public education under this part, and 15 percent to States
             on the basis of the States' relative populations of those children who are living in poverty: Provided further, That the Secretary may not distribute any funds under the previous proviso to any State whose reduction in allocation from
             funds appropriated under this heading made funds available for such a distribution: Provided further, That the States shall allocate such funds distributed under the second proviso to local educational agencies in accordance
             with section 611(f): Provided further, That the amount by which a State's allocation under section 611(d) of the IDEA is reduced under section 612(a)(18)(B) and
             the amounts distributed to States under the previous provisos in fiscal year 2012 or any subsequent year shall not be considered
             in calculating the awards under section 611(d) for fiscal year 2013 or for any subsequent fiscal years: Provided further, that the Secretary may, notwithstanding section 643(e)(1) of the IDEA, reserve up to $2,710,000 of the amount provided under
             section 644 for incentive grants to States to carry out section 635(c): Provided further, that funds made available for the Special Olympics Sport and Empowerment Act of 2004 may be used to support expenses associated
             with the Special Olympics National and World Games: Provided further, [That $30,000,000, to remain available for obligation through September 30, 2014, shall be for competitive grants to States,
             incentive payments, and related activities as may be necessary to improve the provision and coordination of services and supports
             for Supplemental Security Income (SSI) child recipients and their families or households in order to achieve improved outcomes,
             including both physical and emotional health, education and post-school outcomes, such as completing postsecondary education
             and job training and obtaining employment, that may result in long-term improvements in the SSI child recipient's economic
             self-sufficiency: Provided further, That States may award subgrants for a portion of the funds to other public and private, non-profit entities: Provided further, That not to exceed $15,000,000 of amounts provided in the eighth proviso may be used for performance-based awards for Pay
             for Success projects: Provided further, That, with respect to the previous proviso, any funds obligated for such projects shall remain available for disbursement
             until expended, notwithstanding 31 U.S.C. 1552(a): Provided further, That, with respect to the tenth proviso, any deobligated funds from such projects shall immediately be available for section
             611 of the IDEA]That the funds reserved under section 611(c) may be used to provide technical assistance to States to improve the capacity
                of the States to meet the data collection requirements of sections 616 and 618 and to administer and carry out other services
                and activities to improve data collection, coordination, quality, and use under Parts B and C of the IDEA: Provided further,
                That the level of effort a local educational agency must meet under section 613(a)(2)(A)(iii) of the IDEA, in the year after
                it fails to maintain effort is the level of effort that would have been required in the absence of that failure and not the
                LEA's reduced level of expenditures: Provided further, That the Secretary may use funds made available for the State Personnel
                Development Grants program under Part D, subpart 1 of IDEA to evaluate program performance.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0300–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Grants to States
                      10,868
                      11,615
                      10,737

                      0002
                      Preschool grants
                      373
                      375
                      372

                      0003
                      Grants for infants and families
                      364
                      523
                      462

                      0091
                      Subtotal, State grants
                      11,605
                      12,513
                      11,571

                      0101
                      State personnel development
                      44
                      44
                      45

                      0102
                      Technical assistance and dissemination
                      55
                      55
                      47

                      0103
                      Personnel preparation
                      88
                      89
                      86

                      0104
                      Parent information centers
                      29
                      29
                      29

                      0105
                      Technology and media services
                      30
                      30
                      30

                      0191
                      Subtotal, National activities
                      246
                      247
                      237

                      0200
                      Total Direct Program
                      11,851
                      12,760
                      11,808

                      0201
                      Special Olympics education programs

                      8

                      0203
                      PROMISE: Promoting Readiness of Minors in SSI

                      4

                      0291
                      Direct program activities, subtotal

                      4
                      8

                      0900
                      Total new obligations
                      11,851
                      12,764
                      11,816

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      20
                      103

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,364
                      3,378
                      2,533

                      1130
                      Appropriations permanently reduced
                      –6

                      1160
                      Appropriation, discretionary (total)
                      3,358
                      3,378
                      2,533

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation (Advance appropriated in previous year)
                      8,592
                      9,283
                      9,283

                      1173
                      Advance appropriations permanently reduced
                      –16

                      1180
                      Advanced appropriation, discretionary  (total)
                      8,576
                      9,283
                      9,283

                      1900
                      Budget authority (total)
                      11,934
                      12,661
                      11,816

                      1930
                      Total budgetary resources available
                      11,954
                      12,764
                      11,816

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      103

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      8,634
                      6,946
                      6,577

                      3010
                      Obligations incurred, unexpired accounts
                      11,851
                      12,764
                      11,816

                      3011
                      Obligations incurred, expired accounts
                      3

                      3020
                      Outlays (gross)
                      –13,530
                      –13,133
                      –13,204

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –12

                      3050
                      Unpaid obligations, end of year
                      6,946
                      6,577
                      5,189

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      8,634
                      6,946
                      6,577

                      3200
                      Obligated balance, end of year
                      6,946
                      6,577
                      5,189

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      11,934
                      12,661
                      11,816

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      5,648
                      7,620
                      7,621

                      4011
                      Outlays from discretionary balances
                      7,882
                      5,513
                      5,583

                      4020
                      Outlays, gross (total)
                      13,530
                      13,133
                      13,204

                      4180
                      Budget authority, net (total)
                      11,934
                      12,661
                      11,816

                      4190
                      Outlays, net (total)
                      13,530
                      13,133
                      13,204

             SUMMARY OF GRANTS TO STATES PROGRAM LEVEL [in millions of dollars]

                         2012–2013 Academic Year
                          2013–2014 Academic Year
                          2014–2015 Academic Year

                         Current Budget Authority
                         $2,295
                         $2,309
                         $1,454

                         Advance appropriation
                         9,283
                         9,283
                         10,124

                         Total program level
                         11,578
                         11,592
                         11,578

                         Change in advance appropriation from the previous year
                         707
                         0
                         8411

             1To account for the Administration's ESEA reauthorization proposal, the 2014 Budget eliminates the $1.7 billion advance appropriation
             that was previously in the School Improvement Programs account (renamed the Education Improvement Programs account) and replaces
             it with corresponding increases to advance appropriations in the Education for the Disadvantaged ($841 million, renamed the
             Accelerating Achievement and Ensuring Equity account) and Special Education ($841 million) accounts.  Total advance appropriations
             in the Department of Education remain the same at $22.6 billion.
             State Grants:
             Grants to States._Formula grants are provided to States to assist them in providing special education and related services to children with
                disabilities ages 3 through 21.

             Preschool grants._Formula grants provide additional funds to States to further assist them in providing special education and related services
                to children with disabilities ages 3 through 5 served under the Grants to States program.
    The goal of both of these programs is to improve results for children with disabilities by assisting State and local educational
                   agencies to provide children with disabilities with access to high quality education that will help them meet challenging
                   standards and prepare them for employment and independent living.
             Grants for infants and families._Formula grants are provided to assist States to implement statewide systems of coordinated, comprehensive, multi-disciplinary
                interagency programs to provide early intervention services to children with disabilities, birth through age 2, and their
                families.
    The goal of this program is to help States provide a comprehensive system of early intervention services that will enhance
                   child and family outcomes.
             National activities._These activities include personnel preparation and development, technical assistance, and other activities to support State
                efforts to improve results for children with disabilities under the State Grants programs.
    The goal of National Activities is to link States, school systems, and families to best practices to improve results for infants,
                   toddlers, and children with disabilities.
             Special Olympics education programs._This program funds activities that promote the expansion of the Special Olympics and the design and implementation of Special
                Olympics education programs.
    Performance data related to program goals include:

                         2008–2009 actual
                         2009–2010 actual
                         2010–2011 actual

                         Status of Exiting Students

                         Percent / number of students with disabilities aged 14–21 exiting special education:

                         Graduated with a diploma
                         35.7% / 247,299
                         37.9% / 256,102
                         39.7% / 255,801

                         Graduated through certification
                         8.9% / 61,508
                         8.9% / 60,001
                         9.2% / 58,946

                         Transferred to regular education
                         9.6% / 66,364
                         9.9% / 66,920
                         9.5% / 61,243

                         Dropped out of school/not known to continue
                         13.2% / 91,318
                         12.8% / 86,327
                         12.6% / 80,927

                         Moved, but known to have continued in education
                         31.6% / 219,020
                         29.6% / 199,899
                         28.1% / 181,618

                         Reached maximum age for services/other
                         .9% / 6,112
                         .8% / 5,071
                         .8% / 5,245

                         Total
                         100% / 691,621
                         100% / 674,320
                         100% / 643,780

             Note-Percentages may not add to 100% due to rounding.Note-Previous versions of this table did not contain the categories "Transferred to regular education" and "Moved, but known
             to have continued in education." The Department of Education revised its data collection forms to include these additional
             items, which track additional students with disabilities ages 14 and older who leave special education, and are mutually exclusive
             with other categories included in this table.  Because this is the case, the percentages reported in this table are not comparable
             with percentages reported in the same table in previous years.

          Object Classification (in millions of dollars)

                      Identification code 91–0300–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      5
                      5

                      25.3
                      Other goods and services from Federal sources

                      2

                      41.0
                      Grants, subsidies, and contributions
                      11,846
                      12,757
                      11,811

                      99.9
                      Total new obligations
                      11,851
                      12,764
                      11,816

             Rehabilitation Services and Disability ResearchFor carrying out, to the extent not otherwise provided, the Rehabilitation Act of 1973, the Assistive Technology Act of 1998,
             and the Helen Keller National Center Act, [$3,517,710,000]$3,655,577,000, of which $3,302,053,000 shall be for grants for vocational rehabilitation services under Title I of the Rehabilitation
                Act: Provided, That[, of the amount provided for the Vocational Rehabilitation State Grants program, the Secretary shall reserve $10,000,000 to
             remain available to the Secretary until September 30, 2014, for the Workforce Innovation Fund, as established by this Act:
             Provided further, That, after reserving the amount needed] funds available for the Vocational Rehabilitation State Grants program may be used to pay the continuation costs of grants awarded under section 304 of the Rehabilitation Act[, the Secretary may allocate to States, in accordance with a formula determined by the Secretary, up to $35,657,000 of the
             amount provided for the Vocational Rehabilitation State Grants program]: Provided further, That no State's allocation under the Vocational Rehabilitation State Grants program shall be less than the
                total amount allocated to the State in fiscal year 2013 under sections 110(a) and 622(a) of the Rehabilitation Act: Provided further, That section 302(g)(3) of the Rehabilitation Act shall not apply to funds provided under section 302 of such Act: Provided further, That the Secretary may use amounts provided in this Act that remain available subsequent to the reallotment of funds to
             States pursuant to section 110(b) of the Rehabilitation Act for innovative activities aimed at improving the outcomes of individuals
             with disabilities as defined in section 7(20)(B) of the Rehabilitation Act, including activities aimed at improving the [health,] education[,] and post-school outcomes of children receiving Supplemental Security Income (SSI) and their families that may result in long-term
             improvement in the SSI child recipient's economic status and self-sufficiency: Provided further, That States may award subgrants for a portion of the funds to other public and private, non-profit entities: Provided further, That any funds made available subsequent to reallotment for innovative activities aimed at improving the outcomes of individuals
             with disabilities shall remain available until September 30, [2014]2015: Provided further, That not to exceed $20,000,000 of the amounts made available in the fourth proviso may be used for performance-based awards
             for Pay for Success projects: Provided further, That, with respect to the previous proviso, any funds obligated for such projects shall remain available for disbursement
             until expended, notwithstanding 31 U.S.C. 1552(a): Provided further, That, with respect to the sixth proviso, any deobligated funds from such projects shall immediately be available for programs
             authorized under the Rehabilitation Act. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0301–0–1–506
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Vocational rehabilitation State grants
                      3,027
                      3,231
                      3,302

                      0002
                      Client assistance State grants
                      12
                      13
                      12

                      0003
                      Supported employment State grants
                      29
                      29

                      0004
                      Migrant and seasonal farmworkers
                      1
                      1

                      0005
                      Training
                      36
                      36
                      30

                      0006
                      Demonstration and training programs
                      5
                      5
                      6

                      0007
                      Independent living
                      137
                      138
                      137

                      0008
                      Protection and advocacy of individual rights
                      18
                      18
                      18

                      0009
                      National Institute on Disability and Rehabilitation Research
                      109
                      109
                      110

                      0011
                      Helen Keller National Center
                      9
                      9
                      9

                      0012
                      Assistive technology
                      33
                      33
                      31

                      0013
                      PROMISE

                      95

                      0100
                      Total direct program
                      3,416
                      3,717
                      3,655

                      0799
                      Total direct obligations
                      3,416
                      3,717
                      3,655

                      0801
                      Reimbursable program
                      2
                      2
                      2

                      0900
                      Total new obligations
                      3,418
                      3,719
                      3,657

                      Budgetary Resources:

                      Unobligated balance:

                      1012
                      Unobligated balance transfers between expired and unexpired accounts

                      95

                      1050
                      Unobligated balance (total)

                      95

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      390
                      391
                      353

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      389
                      391
                      353

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,122
                      3,231
                      3,302

                      1260
                      Appropriations, mandatory (total)
                      3,122
                      3,231
                      3,302

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      2
                      2
                      2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      2
                      2
                      2

                      1900
                      Budget authority (total)
                      3,513
                      3,624
                      3,657

                      1930
                      Total budgetary resources available
                      3,513
                      3,719
                      3,657

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –95

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,336
                      2,364
                      2,129

                      3010
                      Obligations incurred, unexpired accounts
                      3,418
                      3,719
                      3,657

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –3,377
                      –3,954
                      –4,174

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –15

                      3050
                      Unpaid obligations, end of year
                      2,364
                      2,129
                      1,612

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,336
                      2,364
                      2,129

                      3200
                      Obligated balance, end of year
                      2,364
                      2,129
                      1,612

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      391
                      393
                      355

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      85
                      247
                      223

                      4011
                      Outlays from discretionary balances
                      375
                      342
                      188

                      4020
                      Outlays, gross (total)
                      460
                      589
                      411

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –2
                      –2
                      –2

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,122
                      3,231
                      3,302

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,387
                      2,036
                      2,080

                      4101
                      Outlays from mandatory balances
                      1,530
                      1,329
                      1,683

                      4110
                      Outlays, gross (total)
                      2,917
                      3,365
                      3,763

                      4180
                      Budget authority, net (total)
                      3,511
                      3,622
                      3,655

                      4190
                      Outlays, net (total)
                      3,375
                      3,952
                      4,172

             Vocational rehabilitation State grants._The basic State grants program provides Federal matching funds to State vocational rehabilitation (VR) agencies to assist
                individuals with physical or mental impairments to become gainfully employed. Services are tailored to the specific needs
                of the individual. Priority is given to serving those with the most significant disabilities. Current law requires that between
                1.0 percent and 1.5 percent of the funds appropriated for the VR State grants program be set aside for Grants for Indians.
    The program performance measures for this program are based on State VR agency performance indicators developed pursuant to
                   Section 106 of the Rehabilitation Act.  One of these indicators measures the percentage of general and combined State VR agencies
                   that assist at least 55.8 percent of individuals receiving services to achieve an employment outcome.  In 2011, 54 percent
                   of the agencies met this performance criterion.  Another indicator measures the percentage of general and combined State VR
                   agencies that assist at least 85 percent of individuals with employment outcomes to achieve competitive employment.  In 2011,
                   93 percent of general and combined agencies met this performance criterion.  These outcome data are based on the approximately
                   330,570 individuals whose service records were closed in 2011 after receiving services.
    The request for the VR State Grants program includes the CPIU adjustment specified in the authorizing statute, which would
                   more than offset the reduction in funds resulting from the Administration's proposal to eliminate separate funding authorities
                   for the smaller VR-related programs under the Rehabilitation Act in order to reduce duplication of effort and administrative
                   costs, streamline program administration at the Federal and local level, and improve efficiency and accountability.  The FY
                   2014 request also includes language that would allow the Secretary to use amounts provided in this Act for the VR State Grants
                   program that remain available subsequent to the reallotment of funds to States pursuant to section 110(b) of the Rehabilitation
                   Act to support innovative activities aimed at improving outcomes for individuals with disabilities, including activities under
                   the Promoting Readiness of Minors in Supplemental Security Income (PROMISE) program.  A portion of these funds may be used
                   for Pay for Success bonds to engage social investors, the Federal Government, and a State or local community to collaboratively
                   finance effective interventions.
             Client assistance State grants._Formula grants are made to States to provide assistance in informing and advising clients and applicants about benefits available
                under the Rehabilitation Act and, if requested, to pursue legal or administrative remedies to ensure the protection of the
                rights of individuals with disabilities.

             Training._Grants are made to States and public or nonprofit agencies and organizations, including institutions of higher education,
                to increase the number of skilled personnel available for employment in the field of rehabilitation and to upgrade the skills
                of those already employed. The Administration's proposal would eliminate funds currently provided to State VR agencies to
                support in-service training for agency personnel under section 302(g)(3) of the Training program ($5.327 million) as these
                agencies are able to use VR State Grant funds for training State agency personnel. This proposal would eliminate the administrative
                costs involved in making small grants each year to State VR agencies under the Training program and improve the efficiency
                of training delivered under the Rehabilitation Act.

             Demonstration and training programs._Competitive grants and contracts are awarded to expand and improve the provision and effectiveness of programs and services
                authorized under the Rehabilitation Act or further the purposes of the Act in promoting the employment and independence of
                individuals with disabilities in the community.  Funds are used to support model demonstrations, technical assistance, and
                projects designed to improve program performance and the delivery of vocational rehabilitation and independent living services.

             Independent living._Grants are awarded to States and consumer-controlled nonprofit organizations to assist individuals with significant disabilities
                in their achievement of self-determined independent living goals.  Grants are also awarded to provide support services to
                older blind individuals to increase their ability to care for their own needs.

             Protection and advocacy of individual rights._Formula grants are made to State protection and advocacy systems to protect the legal and human rights of individuals with
                disabilities.

             National institute on disability and rehabilitation research._The Institute carries out a comprehensive and coordinated program of rehabilitation research and related activities. Through
                grants and contracts, it supports the conduct and dissemination of research and development aimed at improving the lives of
                individuals with disabilities. The Institute also promotes the development and utilization of new technologies to assist these
                individuals in achieving greater independence and integration into society. Funds would also be used to conduct rigorous evaluations
                of programs and activities authorized under the Rehabilitation Act.

             Helen Keller national center for deaf blind youths and adults._The Center provides services to deaf-blind youths and adults and provides training and technical assistance to professional
                and allied personnel at its national headquarters center and through its regional representatives and affiliate agencies.

             Assistive technology._Assistive Technology (AT) programs support AT State formula grants to implement comprehensive Statewide programs designed
                to maximize the ability of individuals with disabilities of all ages to obtain assistive technology.  States conduct activities
                that include alternative financing programs, device reutilization programs, device loan programs, and device demonstrations.
                Formula grants are also provided under the AT Protection and Advocacy program to systems established under the Developmental
                Disabilities Assistance and Bill of Rights Act for protection and advocacy services to assist individuals with disabilities
                of all ages. Funds also support national technical assistance activities for these formula grant programs.

          Object Classification (in millions of dollars)

                      Identification code 91–0301–0–1–506
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      8
                      6
                      6

                      25.2
                      Other services from non-Federal sources

                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      1

                      41.0
                      Grants, subsidies, and contributions
                      3,407
                      3,710
                      3,648

                      99.0
                      Direct obligations
                      3,416
                      3,717
                      3,655

                      99.0
                      Reimbursable obligations
                      2
                      2
                      2

                      99.9
                      Total new obligations
                      3,418
                      3,719
                      3,657

             Special Institutions for Persons With Disabilities
             american printing house for the blindFor carrying out the Act of March 3, 1879, $24,505,000. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0600–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      American printing house for the blind
                      25
                      25
                      25

                      0900
                      Total new obligations (object class 41.0)
                      25
                      25
                      25

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      25
                      25
                      25

                      1160
                      Appropriation, discretionary (total)
                      25
                      25
                      25

                      1930
                      Total budgetary resources available
                      25
                      25
                      25

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7
                      7
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      25
                      25
                      25

                      3020
                      Outlays (gross)
                      –25
                      –30
                      –26

                      3050
                      Unpaid obligations, end of year
                      7
                      2
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7
                      7
                      2

                      3200
                      Obligated balance, end of year
                      7
                      2
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      25
                      25
                      25

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      18
                      24
                      24

                      4011
                      Outlays from discretionary balances
                      7
                      6
                      2

                      4020
                      Outlays, gross (total)
                      25
                      30
                      26

                      4180
                      Budget authority, net (total)
                      25
                      25
                      25

                      4190
                      Outlays, net (total)
                      25
                      30
                      26

             The Federal appropriation supports: the production and distribution of free educational materials for students below the college
                level who are blind, research related to developing and improving products, and advisory services to consumer organizations
                on the availability and use of materials. In 2012, the portion of the Federal appropriation allocated to educational materials
                represented approximately 70 percent of the Printing House's total sales. The full 2012 appropriation represented approximately
                86 percent of the Printing House's total budget.

             National Technical Institute for the DeafFor the National Technical Institute for the Deaf under titles I and II of the Education of the Deaf Act of 1986, [$65,037,000]$65,422,000, of which $2,000,000, to remain available until expended, shall be for construction: Provided, That from the total amount available, the Institute may at its discretion use funds for the endowment program as authorized
             under section 207 of such Act.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0601–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Operations
                      65
                      67
                      63

                      0002
                      Construction

                      2

                      0900
                      Total new obligations (object class 41.0)
                      65
                      67
                      65

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      66
                      66
                      65

                      1160
                      Appropriation, discretionary (total)
                      66
                      66
                      65

                      1930
                      Total budgetary resources available
                      66
                      67
                      65

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      65
                      67
                      65

                      3020
                      Outlays (gross)
                      –65
                      –67
                      –63

                      3050
                      Unpaid obligations, end of year

                      2

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      2

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      66
                      66
                      65

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      65
                      66
                      63

                      4011
                      Outlays from discretionary balances

                      1

                      4020
                      Outlays, gross (total)
                      65
                      67
                      63

                      4180
                      Budget authority, net (total)
                      66
                      66
                      65

                      4190
                      Outlays, net (total)
                      65
                      67
                      63

             This residential program provides postsecondary technical and professional education for people who are deaf to prepare them
                for employment, provides training, and conducts applied research into employment-related aspects of deafness. In 2012, the
                Federal appropriation represented approximately 70 percent of the Institute's operating budget. The 2014 request includes
                funds for the support of a deferred maintenance account. The 2014 request also includes funds that may be used for the Endowment
                Grant program.

             Gallaudet UniversityFor the Kendall Demonstration Elementary School, the Model Secondary School for the Deaf, and the partial support of Gallaudet
             University under titles I and II of the Education of the Deaf Act of 1986, $117,541,000: Provided, That from the total amount available, the University may at its discretion use funds for the endowment program as authorized
             under section 207 of such Act[: Provided further, That, of the amount provided under this heading, up to $7,000,000, to remain available until expended, may be used for construction]. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0602–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Operations
                      118
                      118
                      118

                      0002
                      Construction
                      8
                      8

                      0900
                      Total new obligations (object class 41.0)
                      126
                      126
                      118

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      126
                      126
                      118

                      1160
                      Appropriation, discretionary (total)
                      126
                      126
                      118

                      1930
                      Total budgetary resources available
                      126
                      126
                      118

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      9
                      17
                      13

                      3010
                      Obligations incurred, unexpired accounts
                      126
                      126
                      118

                      3020
                      Outlays (gross)
                      –118
                      –130
                      –125

                      3050
                      Unpaid obligations, end of year
                      17
                      13
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      9
                      17
                      13

                      3200
                      Obligated balance, end of year
                      17
                      13
                      6

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      126
                      126
                      118

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      117
                      119
                      118

                      4011
                      Outlays from discretionary balances
                      1
                      11
                      7

                      4020
                      Outlays, gross (total)
                      118
                      130
                      125

                      4180
                      Budget authority, net (total)
                      126
                      126
                      118

                      4190
                      Outlays, net (total)
                      118
                      130
                      125

             This institution provides undergraduate, continuing education, and graduate programs related to deafness for students who
                are deaf and hard of hearing. The University also conducts basic and applied research and provides public service programs
                for persons who are deaf and persons who work with them.

             Gallaudet operates the Laurent Clerc National Deaf Education Center, which includes two elementary and secondary education
                programs on the main campus of the University. The Kendall Demonstration Elementary School serves students who are deaf from
                infancy through age 15, and the Model Secondary School for the Deaf (MSSD) serves high school age students who are deaf. The
                Clerc Center also develops and disseminates information on effective educational techniques and strategies for teachers and
                professionals working with students who are deaf or hard of hearing.

             In 2012, the appropriation for Gallaudet represented approximately 68 percent of total revenue for the University.  Approximately
                25 percent of the Federal appropriation was used to support activities at the Clerc Center, which received nearly 100 percent
                of its revenue through the appropriation. In addition, the University receives other Federal funds such as student financial
                aid, vocational rehabilitation, Endowment Grant program income, and competitive grants and contracts.  The 2014 request includes
                funds that may be used for the Endowment Grant program.

             Office of Vocational and Adult Education

             Federal Funds
             Career, Technical, and Adult EducationFor carrying out, to the extent not otherwise provided, the Adult Education and Family Literacy Act (referred to in this Act
             as the "AEFLA''), [$606,295,000]$609,295,000, which shall become available on July 1, [2013]2014, and shall remain available through September 30, [2014]2015: Provided, That of the amount provided for Adult Education State Grants, [$15,000,000 shall be made available to the Secretary for the Workforce Innovation Fund, as established by this Act; and] $74,709,000 shall be made available for integrated English literacy and civics education services to immigrants and other
             limited-English-proficient populations: Provided further, That of the amount reserved for integrated English literacy and civics education, notwithstanding section 211 of the AEFLA,
             65 percent shall be allocated to States based on a State's absolute need as determined by calculating each State's share of
             a 10-year average of the United States Citizenship and Immigration Services data for immigrants admitted for legal permanent
             residence for the 10 most recent years, and 35 percent allocated to States that experienced growth as measured by the average
             of the 3 most recent years for which United States Citizenship and Immigration Services data for immigrants admitted for legal
             permanent residence are available, except that no State shall be allocated an amount less than $60,000: Provided further, That, of the amounts made available for AEFLA, [$11,302,000]$14,302,000 shall be for national leadership activities under section 243. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0400–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Career and technical education:

                      0001
                      State grants
                      1,122
                      1,125
                      791

                      0002
                      National programs
                      8
                      8

                      0091
                      Total, Career and technical education
                      1,130
                      1,133
                      791

                      Adult education:

                      0101
                      State grants
                      595
                      599
                      595

                      0102
                      National leadership activities
                      11
                      11
                      14

                      0191
                      Total, adult education
                      606
                      610
                      609

                      0900
                      Total new obligations
                      1,736
                      1,743
                      1,400

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      31
                      31
                      31

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      948
                      952
                      609

                      1130
                      Appropriations permanently reduced
                      –2

                      1160
                      Appropriation, discretionary (total)
                      946
                      952
                      609

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation from prior year
                      791
                      791
                      791

                      1173
                      Advance appropriations permanently reduced
                      –1

                      1180
                      Advanced appropriation, discretionary  (total)
                      790
                      791
                      791

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1

                      1701
                      Change in uncollected payments, Federal sources
                      –1

                      1900
                      Budget authority (total)
                      1,736
                      1,743
                      1,400

                      1930
                      Total budgetary resources available
                      1,767
                      1,774
                      1,431

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      31
                      31
                      31

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,607
                      1,470
                      1,444

                      3010
                      Obligations incurred, unexpired accounts
                      1,736
                      1,743
                      1,400

                      3011
                      Obligations incurred, expired accounts
                      5

                      3020
                      Outlays (gross)
                      –1,867
                      –1,769
                      –1,462

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –11

                      3050
                      Unpaid obligations, end of year
                      1,470
                      1,444
                      1,382

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,606
                      1,470
                      1,444

                      3200
                      Obligated balance, end of year
                      1,470
                      1,444
                      1,382

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,736
                      1,743
                      1,400

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      590
                      624
                      599

                      4011
                      Outlays from discretionary balances
                      1,277
                      1,145
                      863

                      4020
                      Outlays, gross (total)
                      1,867
                      1,769
                      1,462

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      1

                      4070
                      Budget authority, net (discretionary)
                      1,736
                      1,743
                      1,400

                      4080
                      Outlays, net (discretionary)
                      1,866
                      1,769
                      1,462

                      4180
                      Budget authority, net (total)
                      1,736
                      1,743
                      1,400

                      4190
                      Outlays, net (total)
                      1,866
                      1,769
                      1,462

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      1,736
                      1,743
                      1,400

                      Outlays
                      1,866
                      1,769
                      1,462

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      350

                      Outlays

                      18

                      Total:

                      Budget Authority
                      1,736
                      1,743
                      1,750

                      Outlays
                      1,866
                      1,769
                      1,480

             SUMMARY OF PROGRAM LEVEL
             (in millions of dollars)

                         2011–12 Academic Year
                          2012–13 Academic Year
                          2013–14 Academic Year

                         New Budget Authority
                         $946
                         $952
                         $959

                         Advance Appropriation
                         790
                         791
                         791

                         Total program level
                         1,736
                         1,743
                         1,750

                         Change in advance appropriation over previous year
                         –1
                         +1
                         0

             The Administration is proposing legislation reauthorizing the Carl D. Perkins Career and Technical Education Act of 2006,
                including programs in this account.  When new authorizing legislation is enacted, resources will be requested for these programs.
                See the "Legislative proposal, not subject to PAYGO" schedule for additional details.

             Adult education:
             State programs._Funds support formula grants to States to help eliminate functional illiteracy among the Nation's adults, to assist adults
                in obtaining a high school diploma or its equivalent, and to promote family literacy.  A portion of the funds is reserved
                for formula grants to States to provide English literacy and civics education for immigrants and other limited English proficient
                adults.

             National leadership activities._Funds support discretionary activities to evaluate the effectiveness of Federal, State, and local adult education programs,
                and to test and demonstrate methods of improving program quality.

          Object Classification (in millions of dollars)

                      Identification code 91–0400–0–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      2

                      25.5
                      Research and development contracts
                      15
                      13
                      13

                      41.0
                      Grants, subsidies, and contributions
                      1,721
                      1,728
                      1,387

                      99.9
                      Total new obligations
                      1,736
                      1,743
                      1,400

             Career, Technical and Adult Education

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0400–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Career and technical education:

                      0001
                      State grants

                      332

                      0002
                      National programs

                      18

                      0900
                      Total new obligations

                      350

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      350

                      1160
                      Appropriation, discretionary (total)

                      350

                      1900
                      Budget authority (total)

                      350

                      1930
                      Total budgetary resources available

                      350

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      350

                      3020
                      Outlays (gross)

                      –18

                      3050
                      Unpaid obligations, end of year

                      332

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      332

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      350

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      18

                      4180
                      Budget authority, net (total)

                      350

                      4190
                      Outlays, net (total)

                      18

             The resources in this schedule are proposed for later transmittal under proposed legislation to reauthorize the Carl D. Perkins
                Career and Technical Education Act of 2006.

             Career and Technical Education:
             State grants._Funds would support formula grants to States for programs that focus on improving the academic achievement and career and
                technical skills of secondary and postsecondary students.  Funds would also support projects to promote innovation in career
                and technical education.

             National programs._Funds would support discretionary activities to support research, evaluation, data collection, technical assistance, and other
                national leadership activities aimed at improving the quality and effectiveness of career and technical education.

          Object Classification (in millions of dollars)

                      Identification code 91–0400–2–1–501
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      12

                      25.5
                      Research and development contracts

                      3

                      41.0
                      Grants, subsidies, and contributions

                      335

                      99.9
                      Total new obligations

                      350

             Office of Postsecondary Education

             Federal Funds
             Higher EducationFor carrying out, to the extent not otherwise provided, titles III, IV, V, VI, VII, and VIII of the HEA, the Mutual Educational
             and Cultural Exchange Act of 1961, and section 117 of the Carl D. Perkins Career and Technical Education Act of 2006, [$1,950,590,000]$2,182,799,000: Provided, That [$607,000]$67,607,000 shall be [for data collection and evaluation activities for programs under the HEA, including such activities needed to comply with
             the Government Performance and Results Act of 1993] used for data collection, evaluation, research, and demonstration activities relating to programs under the HEA, including
                activities that are designed to test approaches for providing grant, loan, or work assistance under title IV of the HEA in
                ways that promote access to, and completion of, affordable and high-quality postsecondary education programs: Provided further,
                That the Secretary may use funds under the preceding proviso for the costs of postsecondary tuition, fees, textbooks, and
                related costs for students enrolled in postsecondary courses who are participating in evaluation, research, and demonstration
                activities funded under the preceding proviso: Provided further, That, notwithstanding any other provision of law, funds made available in this Act to carry out title VI of the HEA and
             section 102(b)(6) of the Mutual Educational and Cultural Exchange Act of 1961 may be used to support visits and study in foreign
             countries by individuals who are participating in advanced foreign language training and international studies in areas that
             are vital to United States national security and who plan to apply their language skills and knowledge of these countries
             in the fields of government, the professions, or international development: Provided further, That, of the funds referred to in the preceding proviso up to 1 percent may be used for program evaluation, national outreach,
             and information dissemination activities: Provided further, That funds available for part B of title VII may be used for continuation awards authorized under subpart
                2 of part D of title VII: Provided further, That [not]up to [exceed $10,000,000]$75,000,000 of the funds made available under this Act for part B of title VII may be used:  [for college completion-related] (1) to support projects to develop third-party validation systems that identify competencies, assessments, and curricula
                for particular fields; or (2) for performance-based awards or other agreements under the [for] Pay for Success [projects]program: Provided further, That, with respect to the [previous]preceding proviso, any funds obligated for such projects or agreements shall remain available for disbursement until expended, notwithstanding 31 U.S.C. 1552(a)[: Provided further, That, with respect to the fourth proviso], and that any [deobligated] funds deobligated from such projects or agreements shall immediately be available for part B of title VII: Provided further, That, with respect to the second preceding proviso, the Secretary may award funds to the types of entities
                listed in section 741(a) or any other type of entity that the Secretary identifies in the notice inviting applications for
                such awards: Provided further, That up to $100,000,000 of the funds made available under this Act for part B of title VII
                shall be used for awards to develop, implement, and evaluate interventions to help high school students, particularly from
                low-income families, successfully transition to and succeed in higher education: Provided further, That, of the amount available under subpart 2 of part A of title VII of the HEA, the Secretary may use up to [$4,451,000]$1,485,000 to fund continuation awards for projects originally supported under subpart 1 of part A of title VII of the HEA: [Provided further, That the Secretary may use amounts provided in this Act for carrying out Titles III and V and funds provided under Part
             F of Title III and Part AA of Title VIII of the HEA that would otherwise lapse by September 30, 2013 for grants under Part
             B of Title VII of the HEA to improve college completion at minority-serving institutions]Provided further, That up to 1.5 percent of the funds made available under chapter 2 of subpart 2 of part A of title IV may
                be used for evaluation. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0201–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Strengthening institutions
                      81
                      81
                      81

                      0002
                      Strengthening tribally controlled colleges and universities
                      56
                      56
                      56

                      0003
                      Strengthening Alaska Native and Native Hawaiian-serving institutions
                      25
                      28
                      28

                      0004
                      Strengthening historically Black colleges and universities
                      313
                      314
                      313

                      0005
                      Strengthening historically Black graduate institutions
                      59
                      59
                      59

                      0006
                      Masters degree programs for HBCUs and predominantly Black institutions
                      12
                      12
                      12

                      0007
                      Strengthening predominantly Black institutions
                      24
                      24
                      24

                      0008
                      Strengthening Asian American and Native American Pacific Islander-serving institutions
                      8
                      8
                      8

                      0009
                      Strengthening Native American-serving nontribal institutions
                      8
                      8
                      8

                      0010
                      Minority science and engineering improvement
                      9
                      10
                      9

                      0091
                      Subtotal, aid for institutional development
                      595
                      600
                      598

                      0101
                      Developing Hispanic-serving institutions
                      100
                      101
                      100

                      0102
                      Developing Hispanic-serving institution STEM and articulation programs
                      100
                      100
                      100

                      0103
                      Promoting baccalaureate opportunities for Hispanic Americans
                      21
                      21
                      21

                      0104
                      International education and foreign language studies
                      74
                      74
                      81

                      0105
                      Fund for the Improvement of Postsecondary Education
                      3
                      4
                      260

                      0106
                      Model transition programs for students with intellectual disabilities into higher education
                      11
                      11

                      0107
                      Tribally controlled postsecondary vocational and technical institutions
                      8
                      8
                      8

                      0108
                      Special programs for migrant students

                      37

                      0191
                      Subtotal, other aid for institutions
                      317
                      319
                      607

                      0201
                      Federal TRIO programs
                      840
                      845
                      840

                      0202
                      Gaining early awareness and readiness for undergraduate programs (GEAR UP)
                      302
                      304
                      302

                      0204
                      Javits fellowships
                      8

                      0205
                      Graduate assistance in areas of national need
                      31
                      31
                      31

                      0208
                      Child care access means parents in school
                      16
                      16
                      16

                      0291
                      Subtotal, assistance for students
                      1,197
                      1,196
                      1,189

                      0302
                      Teacher quality partnerships
                      43
                      43

                      0303
                      GPRA data/HEA program evaluation
                      1
                      1
                      68

                      0305
                      College access challenge grants
                      128
                      150
                      150

                      0391
                      Subtotal, other higher education activities
                      172
                      194
                      218

                      0900
                      Total new obligations
                      2,281
                      2,309
                      2,612

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      10
                      3
                      3

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      10
                      3

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      130
                      137
                      125

                      1050
                      Unobligated balance (total)
                      140
                      140
                      128

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,873
                      1,881
                      2,183

                      1130
                      Appropriations permanently reduced
                      –4

                      1160
                      Appropriation, discretionary (total)
                      1,869
                      1,881
                      2,183

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      428
                      428
                      428

                      1260
                      Appropriations, mandatory (total)
                      428
                      428
                      428

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      1

                      1900
                      Budget authority (total)
                      2,298
                      2,309
                      2,611

                      1930
                      Total budgetary resources available
                      2,438
                      2,449
                      2,739

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –154
                      –137
                      –125

                      1941
                      Unexpired unobligated balance, end of year
                      3
                      3
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,461
                      3,361
                      3,243

                      3010
                      Obligations incurred, unexpired accounts
                      2,281
                      2,309
                      2,612

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –2,346
                      –2,427
                      –2,320

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –36

                      3050
                      Unpaid obligations, end of year
                      3,361
                      3,243
                      3,535

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,461
                      3,361
                      3,243

                      3200
                      Obligated balance, end of year
                      3,361
                      3,243
                      3,535

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,870
                      1,881
                      2,183

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      33
                      56
                      65

                      4011
                      Outlays from discretionary balances
                      1,938
                      1,858
                      1,816

                      4020
                      Outlays, gross (total)
                      1,971
                      1,914
                      1,881

                      Mandatory:

                      4090
                      Budget authority, gross
                      428
                      428
                      428

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      13
                      13

                      4101
                      Outlays from mandatory balances
                      375
                      500
                      426

                      4110
                      Outlays, gross (total)
                      375
                      513
                      439

                      4180
                      Budget authority, net (total)
                      2,298
                      2,309
                      2,611

                      4190
                      Outlays, net (total)
                      2,346
                      2,427
                      2,320

             Aid for institutional development:
             Strengthening institutions._Funds support planning and development grants for improving academic programs and financial management at schools that enroll
                high proportions of disadvantaged students and have low per-student expenditures.

             Strengthening tribally controlled colleges and universities._Discretionary and mandatory funds support grants to American Indian tribally controlled colleges and universities with scarce
                resources to enable them to improve and expand their capacity to serve students and to strengthen management and fiscal operations.

             Strengthening Alaska Native and Native Hawaiian-serving institutions._Discretionary and mandatory funds support Alaska Native and Native Hawaiian-serving institutions to enable them to improve
                and expand their capacity to serve students and to strengthen management and fiscal operations.

             Strengthening historically Black colleges and universities._Discretionary and mandatory funds support grants to help historically Black undergraduate institutions to improve and expand
                their capacity to serve students and to strengthen management and fiscal operations.

             Strengthening historically Black graduate institutions._Funds support grants to help historically Black graduate institutions to improve and expand their capacity to serve students
                and to strengthen management and fiscal operations.

             Master's degree programs at historically Black colleges and universities and predominantly Black institutions._Mandatory funds support Historically Black Colleges and Universities (HBCUs) and Predominantly Black Institutions (PBIs) to
                improve and expand their capacity to serve students and to strengthen management and fiscal operations.

             Strengthening predominantly Black institutions._Discretionary and mandatory funds support grants to predominantly Black institutions to improve and expand their capacity
                to serve students.

             Strengthening Asian American and Native American Pacific Islander-serving institutions._Discretionary and mandatory funds support grants to help Asian American and Native American Pacific Islander-serving institutions
                improve and expand their capacity to serve students and to strengthen management and fiscal operations.

             Strengthening Native American-serving nontribal institutions._Discretionary and mandatory funds support grants to help Native American-serving nontribal institutions improve and expand
                their capacity to serve students and to strengthen management and fiscal operations.

             Minority science and engineering improvement._Funds support grants to predominantly minority institutions to help them make long-range improvements in science and engineering
                education and to increase the participation of minorities in scientific and technological careers.
    Aid for Hispanic-serving institutions:
             Developing Hispanic-serving institutions._Funds support Hispanic-serving institutions to help them improve and expand their capacity to serve students.

             Developing Hispanic-serving institutions STEM and articulation programs._Mandatory funds support Hispanic-serving institutions to help them improve and expand their capacity to serve students with
                priority given to applications that propose to increase the number of Hispanics and other low-income students attaining degrees
                in the fields of science, technology, engineering, or mathematics; and to develop model transfer and articulation agreements
                between 2-year Hispanic-serving institutions and 4-year institutions in such fields.

             Promoting postbaccalaureate opportunities for Hispanic Americans._Discretionary and mandatory funds support Hispanic-serving Institutions to help them expand and improve postbaccalaureate
                educational opportunities.
    Other aid for institutions:
             International education and foreign language studies programs._Funds promote the development and improvement of domestic and overseas international and foreign language programs.

             Fund for the improvement of postsecondary education._Funds would support the First in the World initiative, which would include an evidence-based competition with a priority for
                projects designed to improve college access and student success. Funds would also support development of third-party validation
                systems to facilitate competency-based learning in particular fields and Pay for Success awards that provide alternative pathways
                for postsecondary programs that can demonstrate good student outcomes to receive Federal funding.

             Tribally controlled postsecondary career and technical institutions._Funds support the operation and improvement of eligible tribally controlled postsecondary career institutions to ensure continued
                and expanded educational opportunities for Indian students.

             Special programs for migrant students._Funds support grants to institutions of higher education and nonprofit organizations that assist migrant students in earning
                a high school equivalency certificate or in completing their first year of college.

    Assistance for students:
             Federal TRIO programs._Funds support postsecondary education outreach and student support services to help individuals from disadvantaged backgrounds
                prepare for, enter, and complete college and graduate studies.

             Gaining early awareness and readiness for undergraduate programs._Funds support early college preparation and awareness activities at the State and local levels to ensure that low-income elementary
                and secondary school students are prepared for and pursue postsecondary education.

             Graduate assistance in areas of national need._Funds support fellowships to graduate students of superior ability who have financial need for study in areas of national
                need and continuation awards for Javits Fellowships to students of superior ability who have financial need and who are pursuing
                terminal degrees in the arts, humanities, and social sciences.

             Child care access means parents in school._Funds support a program designed to bolster the participation of low-income parents in postsecondary education through the
                provision of campus-based child care services.
    Other activities:
             GPRA data/HEA program evaluation._Funds support data collection and evaluation activities for programs under the Higher Education Act (HEA) of 1965. The request
                for 2014 includes funds to conduct research and test approaches for providing grant, loan, or work assistance under title
                IV of the HEA in ways that promote access to, and completion of, affordable and high-quality postsecondary education programs.

             College access challenge grants._Mandatory funds support grants to States to promote activities designed to increase the number of low-income students who
                are prepared to enter and succeed in postsecondary education.

          Object Classification (in millions of dollars)

                      Identification code 91–0201–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      3
                      6
                      73

                      25.2
                      Other services from non-Federal sources
                      4
                      5
                      4

                      25.3
                      Other goods and services from Federal sources
                      1

                      25.7
                      Operation and maintenance of equipment
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      2,272
                      2,297
                      2,534

                      99.9
                      Total new obligations
                      2,281
                      2,309
                      2,612

             Higher Education

             (Legislative proposal, subject to PAYGO)
             Community college to career fund._Beginning in 2015, provides $8 billion ($4 billion each in the Departments of Labor and Education) over three years to support
                and evaluate community college-based training programs that build the skills of American workers, with a particular emphasis
                on initiatives with strong State and community college partnerships with businesses. The Fund will be jointly administered
                by the Departments of Labor and Education and is the successor to the Trade Adjustment Assistance Community College and Career
                Training program in the Department of Labor, for which 2014 is the final year of funding.

             Howard UniversityFor partial support of Howard University, $234,064,000, of which not less than $3,593,000 shall be for a matching endowment
             grant pursuant to the Howard University Endowment Act and shall remain available until expended.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0603–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      General support
                      206
                      206
                      205

                      0002
                      Howard University Hospital
                      29
                      29
                      29

                      0900
                      Total new obligations (object class 41.0)
                      235
                      235
                      234

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      234
                      235
                      234

                      1160
                      Appropriation, discretionary (total)
                      234
                      235
                      234

                      1930
                      Total budgetary resources available
                      235
                      235
                      234

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      5
                      15

                      3010
                      Obligations incurred, unexpired accounts
                      235
                      235
                      234

                      3020
                      Outlays (gross)
                      –234
                      –225
                      –234

                      3050
                      Unpaid obligations, end of year
                      5
                      15
                      15

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      5
                      15

                      3200
                      Obligated balance, end of year
                      5
                      15
                      15

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      234
                      235
                      234

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      230
                      221
                      220

                      4011
                      Outlays from discretionary balances
                      4
                      4
                      14

                      4020
                      Outlays, gross (total)
                      234
                      225
                      234

                      4180
                      Budget authority, net (total)
                      234
                      235
                      234

                      4190
                      Outlays, net (total)
                      234
                      225
                      234

             Howard University is a private, nonprofit educational institution consisting of 12 schools and colleges.  Federal funds are
                used to provide partial support for university programs as well as for the teaching hospital facilities.  In 2012, Federal
                funding represented approximately 43 percent of the university's revenue.

             College Housing and Academic Facilities Loans ProgramFor Federal administrative expenses to carry out activities related to existing facility loans pursuant to section 121 of
             the HEA, $459,000.

             Historically Black College and University Capital Financing Program AccountFor the cost of guaranteed loans, $20,150,000 as authorized pursuant to part D of title III of the HEA, which shall remain
             available through September 30, [2014]2015: Provided, That such costs, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget
             Act of 1974: Provided further, That these funds are available to subsidize total loan principal, any part of which is to be guaranteed, not to exceed $320,350,000:
             Provided further, That these funds may be used to support loans to public and private Historically Black Colleges and Universities without
             regard to the limitations within section 344(a) of the HEA.

          In addition, for administrative expenses to carry out the Historically Black College and University Capital Financing Program
             entered into pursuant to part D of title III of the HEA, $352,000. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0241–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      13
                      20
                      10

                      0703
                      Subsidy for modifications of direct loans

                      10

                      0705
                      Reestimates of direct loan subsidy
                      10
                      1

                      0706
                      Interest on reestimates of direct loan subsidy
                      2

                      0709
                      Administrative expenses

                      1
                      1

                      0715
                      Other
                      8

                      0900
                      Total new obligations (object class 41.0)
                      33
                      22
                      21

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      21
                      21
                      21

                      1160
                      Appropriation, discretionary (total)
                      21
                      21
                      21

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12
                      1

                      1260
                      Appropriations, mandatory (total)
                      12
                      1

                      1900
                      Budget authority (total)
                      33
                      22
                      21

                      1930
                      Total budgetary resources available
                      33
                      22
                      21

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      28
                      35
                      37

                      3010
                      Obligations incurred, unexpired accounts
                      33
                      22
                      21

                      3020
                      Outlays (gross)
                      –26
                      –20
                      –19

                      3050
                      Unpaid obligations, end of year
                      35
                      37
                      39

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      28
                      35
                      37

                      3200
                      Obligated balance, end of year
                      35
                      37
                      39

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      21
                      21
                      21

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      2
                      5
                      5

                      4011
                      Outlays from discretionary balances
                      12
                      14
                      14

                      4020
                      Outlays, gross (total)
                      14
                      19
                      19

                      Mandatory:

                      4090
                      Budget authority, gross
                      12
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      12
                      1

                      4180
                      Budget authority, net (total)
                      33
                      22
                      21

                      4190
                      Outlays, net (total)
                      26
                      20
                      19

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0241–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Historically Black Colleges and Universities
                      235
                      318
                      320

                      115999
                      Total direct loan levels
                      235
                      318
                      320

                      Direct loan subsidy (in percent):

                      132002
                      Historically Black Colleges and Universities
                      5.50
                      6.29
                      3.09

                      132999
                      Weighted average subsidy rate
                      5.50
                      6.29
                      3.09

                      Direct loan subsidy budget authority:

                      133002
                      Historically Black Colleges and Universities
                      13
                      20
                      10

                      133999
                      Total subsidy budget authority
                      13
                      20
                      10

                      Direct loan subsidy outlays:

                      134002
                      Historically Black Colleges and Universities
                      14
                      7
                      11

                      134999
                      Total subsidy outlays
                      14
                      7
                      11

                      Direct loan upward reestimates:

                      135002
                      Historically Black Colleges and Universities
                      8
                      1

                      135003
                      HBCU Hurricane Supplemental
                      4

                      135999
                      Total upward reestimate budget authority
                      12
                      1

                      Direct loan downward reestimates:

                      137001
                      College housing and academic facilities loans

                      –1

                      137002
                      Historically Black Colleges and Universities
                      –20
                      –27

                      137003
                      HBCU Hurricane Supplemental

                      –171

                      137999
                      Total downward reestimate budget authority
                      –20
                      –199

                      Administrative expense data:

                      3510
                      Budget authority
                      1
                      1
                      1

              As required by the Federal Credit Reform Act of 1990, this account records the subsidy costs associated with the direct loans
                obligated and loan guarantees committed in 1992 and beyond, as well as any administrative expenses for the College Housing
                and Academic Facilities Loans Program and the Historically Black College and University Capital Financing Program. The subsidy
                amounts are estimated on a present value basis; the administrative expenses are on a cash basis. These programs are administered
                separately but consolidated in the Budget for presentation purposes.

             College housing and academic facilities loans program._Funds for this activity pay the Federal costs of administering the College Housing and Academic Facilities Loans (CHAFL),
                College Housing Loans (CHL), and Higher Education Facilities Loans (HEFL) programs.  Prior to 1994, these programs provided
                financing for the construction, reconstruction, and renovation of housing, academic, and other educational facilities.  Although
                no new loans have been awarded since 1993, the Department of Education will incur costs for administering the outstanding
                loans through 2030.

             Historically Black college and university capital financing program._The Historically Black College and University (HBCU) Capital Financing Program provides HBCUs with access to capital financing
                for the repair, renovation, and construction of classrooms, libraries, laboratories, dormitories, instructional equipment,
                and research instrumentation.  The authorizing statute gives the Department authority to enter into insurance agreements with
                a private for-profit Designated Bonding Authority.  The bonding authority issues the loans and maintains an escrow account
                in which 5 percent of each institution's principal is deposited.  The Budget requests $20.150 million in new loan subsidies,
                allowing the program to guarantee an estimated $320 million in new loans in 2014.  The Budget also requests a 2-year period
                of availability for this loan subsidy.  In addition, the Budget requests funds for the Federal costs of administering the
                program and providing technical assistance activities that improve the financial stability of HBCUs.

          Employment Summary

                      Identification code 91–0241–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      4
                      4
                      4

             College Housing and Academic Facilities Loans Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4252–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      1
                      1
                      1

                      0743
                      Interest on downward reestimates

                      1

                      0900
                      Total new obligations
                      1
                      2
                      1

                      Budgetary Resources:

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1
                      2
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1
                      2
                      1

                      1930
                      Total budgetary resources available
                      1
                      2
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1
                      2
                      1

                      3020
                      Financing disbursements (gross)
                      –1
                      –2
                      –1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      1
                      2
                      1

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1
                      2
                      1

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources

                      –1

                      4123
                      Interest repayments
                      –1
                      –1
                      –1

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –1
                      –2
                      –1

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4252–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      11
                      10
                      10

                      1251
                      Repayments: Repayments and prepayments
                      –1

                      1290
                      Outstanding, end of year
                      10
                      10
                      10

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from direct loans obligated in 1992 and 1993.  The amounts in this account are a means of financing and are not
                included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4252–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      11
                      10

                      1405
                      Allowance for subsidy cost (-)
                      –1
                      –2

                      1499
                      Net present value of assets related to direct loans
                      10
                      8

                      1999
                      Total assets
                      10
                      8

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      10
                      8

                      4999
                      Total liabilities and net position
                      10
                      8

             College Housing and Academic Facilities Loans Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0242–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      4
                      4
                      4

                      0900
                      Total new obligations (object class 43.0)
                      4
                      4
                      4

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8

                      1023
                      Unobligated balances applied to repay debt
                      –8

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      1
                      1
                      1

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      26
                      26
                      26

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –18
                      –19
                      –19

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –5
                      –4
                      –4

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3
                      3
                      3

                      1900
                      Budget authority (total)
                      4
                      4
                      4

                      1930
                      Total budgetary resources available
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      4
                      4
                      4

                      3020
                      Outlays (gross)
                      –4
                      –4
                      –4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4
                      4
                      4

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4
                      4
                      4

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources
                      –26
                      –26
                      –26

                      4180
                      Budget authority, net (total)
                      –22
                      –22
                      –22

                      4190
                      Outlays, net (total)
                      –22
                      –22
                      –22

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–0242–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      141
                      136
                      132

                      1251
                      Repayments: Repayments and prepayments
                      –5
                      –4
                      –4

                      1290
                      Outstanding, end of year
                      136
                      132
                      128

             As required by the Federal Credit Reform Act of 1990, the College Housing and Academic Facilities Loans Liquidating Account
                records all cash flows to and from the Government resulting from direct loans obligated prior to 1992.  This account includes
                loans made under the College Housing and Academic Facilities Loans, College Housing Loans, and Higher Education Facilities
                Loans programs, which continue to be administered separately.

          Balance Sheet (in millions of dollars)

                      Identification code 91–0242–0–1–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      1601
                      Direct loans, gross
                      141
                      136

                      1602
                      Interest receivable
                      6
                      6

                      1699
                      Value of assets related to direct loans
                      147
                      142

                      1999
                      Total assets
                      147
                      142

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      51
                      46

                      2104
                      Resources payable to Treasury
                      96
                      96

                      2999
                      Total liabilities
                      147
                      142

                      4999
                      Total liabilities and net position
                      147
                      142

             Historically Black College and University Capital Financing Direct Loan Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4255–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0004
                      Interest paid to Treasury (FFB)
                      14
                      14
                      15

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      235
                      318
                      320

                      0742
                      Downward reestimate paid to receipt account
                      14
                      126

                      0743
                      Interest on downward reestimates
                      6
                      72

                      0791
                      Direct program activities, subtotal
                      255
                      516
                      320

                      0900
                      Total new obligations
                      269
                      530
                      335

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      391
                      414
                      120

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      235
                      198
                      367

                      1440
                      Borrowing authority, mandatory (total)
                      235
                      198
                      367

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      71
                      52
                      57

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –14
                      –14
                      –14

                      1850
                      Spending auth from offsetting collections, mand (total)
                      57
                      38
                      43

                      1900
                      Financing authority (total)
                      292
                      236
                      410

                      1930
                      Total budgetary resources available
                      683
                      650
                      530

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      414
                      120
                      195

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      192
                      270
                      591

                      3010
                      Obligations incurred, unexpired accounts
                      269
                      530
                      335

                      3020
                      Financing disbursements (gross)
                      –191
                      –209
                      –202

                      3050
                      Unpaid obligations, end of year
                      270
                      591
                      724

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –22
                      –22
                      –22

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –22
                      –22
                      –22

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      170
                      248
                      569

                      3200
                      Obligated balance, end of year
                      248
                      569
                      702

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      292
                      236
                      410

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      191
                      209
                      202

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –25
                      –7
                      –11

                      4122
                      Interest on uninvested funds
                      –18
                      –17
                      –18

                      4123
                      Interest repayments
                      –14
                      –14
                      –14

                      4123
                      Principal repayments
                      –14
                      –14
                      –14

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –71
                      –52
                      –57

                      4160
                      Financing authority, net (mandatory)
                      221
                      184
                      353

                      4170
                      Financing disbursements, net (mandatory)
                      120
                      157
                      145

                      4180
                      Financing authority, net (total)
                      221
                      184
                      353

                      4190
                      Financing disbursements, net (total)
                      120
                      157
                      145

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4255–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Limitation on direct loans
                      368
                      368
                      320

                      1142
                      Unobligated direct loan limitation (-)
                      –133
                      –50

                      1150
                      Total direct loan obligations
                      235
                      318
                      320

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      782
                      929
                      1,046

                      1231
                      Disbursements: Direct loan disbursements
                      161
                      138
                      186

                      1251
                      Repayments: Repayments and prepayments
                      –14
                      –21
                      –21

                      1290
                      Outstanding, end of year
                      929
                      1,046
                      1,211

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Federal
                Government resulting from direct loans obligated in 1996 and beyond.  The Federal Financing Bank (FFB) purchases bonds issued
                by the HBCU Designated Bonding Authority.  Under the policies governing Federal credit programs, bonds purchased by the FFB
                and supported by the Department of Education with a letter of credit create the equivalent of a Federal direct loan.  HBCU
                bonds are also available for purchase by the private sector, and these will be treated as loan guarantees.  However, the Department
                anticipates that all HBCU loans will be financed by the FFB.  The amounts in this account are a means of financing and are
                not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4255–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      280
                      365

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      822
                      929

                      1402
                      Interest receivable
                      12
                      6

                      1405
                      Allowance for subsidy cost (-)
                      –280
                      –365

                      1499
                      Net present value of assets related to direct loans
                      554
                      570

                      1999
                      Total assets
                      834
                      935

                      LIABILITIES:

                      Federal liabilities:

                      2102
                      Interest payable
                      12
                      6

                      2103
                      Debt
                      822
                      929

                      2999
                      Total liabilities
                      834
                      935

                      4999
                      Total liabilities and net position
                      834
                      935

             Office of Federal Student Aid

             Federal Funds
             Student Financial AssistanceFor carrying out subparts 1, [and] 3, and 10 of part A, and part C of title IV of the HEA, $24,685,281,000, which shall remain available through September 30, [2014]2015: Provided, That, of amounts provided under this heading, [$1,522,000,000]$3,022,000,000 shall also be available for Pell Grants for award year [2014–2015]2015–2016.

          The maximum Pell Grant for which a student shall be eligible during award year [2013–2014]2014–2015 shall be $4,860.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0200–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Federal Pell grants
                      34,308
                      32,274
                      34,921

                      0201
                      Federal supplemental educational opportunity grants (SEOG)
                      738
                      740
                      735

                      0202
                      Federal work-study
                      986
                      983
                      1,127

                      0291
                      Campus-based activities - Subtotal
                      1,724
                      1,723
                      1,862

                      0900
                      Total new obligations (object class 41.0)
                      36,032
                      33,997
                      36,783

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,007
                      8,464
                      11,593

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      1,007
                      8,464

                      1021
                      Recoveries of prior year unpaid obligations
                      210

                      1050
                      Unobligated balance (total)
                      1,217
                      8,464
                      11,593

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      24,539
                      24,685
                      24,685

                      1130
                      Appropriations permanently reduced
                      –3

                      1160
                      Appropriation, discretionary (total)
                      24,536
                      24,685
                      24,685

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      18,745
                      12,441
                      7,044

                      1260
                      Appropriations, mandatory (total)
                      18,745
                      12,441
                      7,044

                      1900
                      Budget authority (total)
                      43,281
                      37,126
                      31,729

                      1930
                      Total budgetary resources available
                      44,498
                      45,590
                      43,322

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      8,464
                      11,593
                      6,539

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      22,667
                      23,468
                      23,232

                      3010
                      Obligations incurred, unexpired accounts
                      36,032
                      33,997
                      36,783

                      3011
                      Obligations incurred, expired accounts
                      205

                      3020
                      Outlays (gross)
                      –34,980
                      –34,233
                      –35,386

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –210

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –246

                      3050
                      Unpaid obligations, end of year
                      23,468
                      23,232
                      24,629

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      22,667
                      23,468
                      23,232

                      3200
                      Obligated balance, end of year
                      23,468
                      23,232
                      24,629

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      24,536
                      24,685
                      24,685

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      7,597
                      6,212
                      5,410

                      4011
                      Outlays from discretionary balances
                      15,411
                      16,778
                      18,474

                      4020
                      Outlays, gross (total)
                      23,008
                      22,990
                      23,884

                      Mandatory:

                      4090
                      Budget authority, gross
                      18,745
                      12,441
                      7,044

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4,017
                      840
                      1,735

                      4101
                      Outlays from mandatory balances
                      7,955
                      10,403
                      9,767

                      4110
                      Outlays, gross (total)
                      11,972
                      11,243
                      11,502

                      4180
                      Budget authority, net (total)
                      43,281
                      37,126
                      31,729

                      4190
                      Outlays, net (total)
                      34,980
                      34,233
                      35,386

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–0200–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      308
                      303
                      299

                      1251
                      Repayments: Repayments and prepayments
                      –25
                      –24
                      –24

                      Write-offs for default:

                      1263
                      Direct loans
                      –1
                      –1
                      –1

                      1264
                      Other adjustments, net (+ or -)
                      21
                      21
                      20

                      1290
                      Outstanding, end of year
                      303
                      299
                      294

             Notes._Figures include, in all years, institutional matching share of defaulted notes assigned from institutions to the Education
                Department.
    Funding from the Student Financial Assistance account and related matching funds would provide over 12.2 million awards totaling
                   more than $38.5 billion in available aid in award year 2014–2015.
             Federal Pell grants._Pell Grants are the single largest source of grant aid for postsecondary education.  Funding for this program is provided
                from two sources: discretionary appropriations and mandatory budget authority provided by the College Cost Reduction and Access
                Act, as amended, the Budget Control Act, and changes to the Higher Education Act of 1965 made in the 2011 and 2012 appropriations
                acts.
    In 2014, 9.4 million undergraduates will receive up to $4,860 from the discretionary award and an additional $925 from the
                   mandatory add-on to help pay for postsecondary education.  Undergraduate students establish eligibility for these grants under
                   award and need determination rules set out in the authorizing statute and annual appropriations act.  The 2014 Budget request
                   includes $22.8 billion in discretionary funding for Pell Grants in 2014, which, when combined with previously provided mandatory
                   funding, will support a projected maximum award of $5,785.
             Federal supplemental educational opportunity grants (SEOG)._Federal funds are awarded by formula to qualifying institutions, which use these funds to award grants to undergraduate students.
                While institutions have discretion in awarding these funds, they are required to give priority to Pell Grant recipients and
                other students with exceptional need.  The Federal share of these grants cannot exceed 75 percent of the total grant.  The
                2014 Budget includes $735 million for SEOG, which would generate $982 million in aid to 1.6 million students.

             Federal work-study._Federal funds are awarded by formula to qualifying institutions, which provide part-time jobs to eligible undergraduate and
                graduate students.  Hourly earnings under this program must be at least the Federal minimum wage.  Federal funding, in most
                cases, pays 75 percent of a student's hourly wages, with the remaining 25 percent paid by the employer.  The Federal Work-Study
                program also requires participating institutions to use at least seven percent of their total funds for students employed
                in community service jobs.  The 2014 Budget includes $1.13 billion for Work-Study, which would generate $1.35 billion in aid
                to 809,000 students, representing increases of $150 million and 112,000 recipients over the 2012 level.

             Federal Perkins loans._Institutions award low-interest loans from institutional revolving funds, which are comprised of Federal Capital Contributions,
                institutional matching funds, and student repayments on outstanding loans.  No new Federal Capital Contributions have been
                appropriated since 2004.  The Budget proposes to modernize and expand the Perkins Loan program so more colleges can participate
                and more students can access these loans.  The proposal would increase, beginning on July 1, 2014, the annual loan amounts
                available to students to $8.5 billion from the current $1 billion.  Rather than operating through institutional revolving
                funds, the Federal Government would originate and service Perkins Loans.  Loan volume would be allocated among degree-granting
                institutions.  This new formula will encourage colleges to control costs and offer need-based aid to prevent excessive indebtedness.
                Schools would have some discretion about student eligibility.  Perkins Loan borrowers would be charged the same interest rate
                as Unsubsidized Stafford Loan borrowers.  The 2014 Budget proposes to change how interest rates for all new student loans
                are calculated to better reflect current market conditions.  For Perkins, this would mean an annually adjusted interest rate
                based on the 10-year Treasury bill plus 293 basis points, fixed at that rate for the life of the loan.  These loans would
                accrue interest while students are in school, and other loan terms and conditions would be the same as current Unsubsidized
                Stafford loans. As current Perkins Loan borrowers repay their loans, schools would remit the Federal share of those payments
                to the Department of Education, beginning at the statutory date described in the Higher Education Act of 1965.  Schools would
                retain their own share of the revolving funds, as well as amounts sufficient to cover the costs of the various Perkins Loan
                forgiveness provisions.  Mandatory loan subsidy costs of this proposal would reduce 2014 outlays by $673 million and are displayed
                in the Federal Perkins Loan program account.

             Iraq and Afghanistan service grants._This program, which became effective July 1, 2010, provides non-need-based grants to students whose parent or guardian was
                a member of the Armed Forces and died in Iraq or Afghanistan as a result of performing military service after September 11,
                2001.  Service Grants are equal to the maximum Pell Grant for a given award year.  The Administration anticipates spending
                $231,000 to support an estimated maximum of 1,000 awards in 2014.

             Funding tables._The following tables display student aid funds available, the number of aid awards, average awards, and the unduplicated count
                of recipients from each Federal student aid program.  Loan amounts reflect the amount actually loaned to borrowers, not the
                Federal cost of these loans.  The data in these tables include matching funds wherever appropriate.  The 2014 data in these
                tables reflect the Administration's legislative proposals.

             AID FUNDS AVAILABLE FOR POSTSECONDARY EDUCATION AND TRAINING  [in thousands of dollars]

                         2012
                         2013
                         2014

                         Pell grants
                         32,798,175
                         33,728,145
                         35,325,135

                         Student loans:

                         Direct student loans:

                         Stafford loans
                         33,612,370
                         28,645,382
                         29,345,724

                         Unsubsidized Stafford loans
                         53,887,607
                         59,185,855
                         62,729,063

                         PLUS
                         17,851,442
                         18,602,421
                         19,986,972

                         Consolidation
                         35,964,152
                         27,049,105
                         27,938,030

                         Perkins loans
                         856,789
                         856,789
                         856,789

                         Unsubsidized Perkins loans
                         0
                         0
                         4,113,423

                         Student loans, subtotal
                         142,172,360
                         134,339,552
                         144,970,001

                         Work-study
                         1,161,950
                         1,169,3161
                         1,349,620

                         Supplemental educational opportunity grants
                         981,994
                         988,0051
                         981,994

                         Iraq and Afghanistan service grants
                         257
                         225
                         268

                         TEACH grants
                         110,698
                         116,233
                         87,030

                         Presidential teaching fellows
                         0
                         0
                         149,030

                         Total aid available
                         177,225,434
                         170,341,475
                         182,863,079

              1Includes 0.612 percent across-the-board increase provided by P.L. 112–175.
             NUMBER OF AID AWARDS  [in thousands]

                         2012
                         2013
                         2014

                         Pell grants
                         8,965
                         9,171
                         9,373

                         Direct student loans-Stafford loans
                         9,911
                         8,941
                         9,153

                         Direct student loans-Unsubsidized Stafford loans
                         10,924
                         10,973
                         11,420

                         Direct student loans-PLUS
                         1,347
                         1,291
                         1,318

                         Direct student loans-Consolidation
                         2,579
                         690
                         600

                         Perkins loans
                         461
                         461
                         461

                         Unsubsidized Perkins loans
                         0
                         0
                         751

                         Work-study
                         697
                         7011
                         809

                         Supplemental educational opportunity grants
                         1,584
                         1,5941
                         1,584

                         Iraq and Afghanistan service grants
                         02
                         02
                         02

                         TEACH grants
                         37
                         39
                         30

                         Presidential teaching fellows
                         0
                         0
                         15

                         Total awards
                         36,503
                         33,860
                         35,514

             1Reflects the impact of 0.612 percent across-the-board increase provided by P.L. 112–175.2Number of recipients is fewer than 1,000.
             AVERAGE AID AWARDS [in whole dollars]

                         2012
                         2013
                         2014

                         Pell grants
                         3,658
                         3,678
                         3,769

                         Direct student loans-Stafford loans
                         3,392
                         3,204
                         3,206

                         Direct student loans-Unsubsidized Stafford loans
                         4,933
                         5,394
                         5,493

                         Direct student loans-PLUS
                         13,256
                         14,410
                         15,169

                         Direct student loans-Consolidation
                         13,946
                         39,201
                         46,537

                         Perkins loans
                         1,860
                         1,860
                         1,860

                         Unsubsidized Perkins loans
                         0
                         0
                         5,476

                         Work-study
                         1,668
                         1,6681
                         1,668

                         Supplemental educational opportunity grants
                         620
                         6201
                         620

                         Iraq and Afghanistan service grants
                         4,759
                         4,884
                         4,963

                         TEACH grants
                         2,979
                         2,979
                         2,925

                         Presidential teaching fellows
                         0
                         0
                         10,000

             1Reflects the impact of 0.612 percent across-the-board increase provided by P.L. 112–175.
             NUMBER OF STUDENTS AIDED [in thousands]

                         2012
                         2013
                         2014

                         Unduplicated student count
                         13,941
                         14,2571
                         14,694

             1Reflects the impact of 0.612 percent across-the-board increase provided by P.L. 112–175.
             ADMINISTRATIVE PAYMENTS TO INSTITUTIONS [in thousands of dollars]

                         2012
                         2013
                         2014

                         Pell grants
                         44,825
                         45,855
                         46,865

                         Work-study
                         72,748
                         73,2061
                         72,748

                         Supplemental educational opportunity grants
                         39,280
                         39,5201
                         39,280

                         Perkins loans
                         34,272
                         34,272
                         34,272

             1Reflects the impact of 0.612 percent across-the-board increase provided by P.L. 112–175.

             Student Aid AdministrationFor Federal administrative expenses to carry out part D of title I, and subparts 1, 3, [and] 9, and 10 of part A, and parts B, C, D, and E of title IV of the HEA, [$1,126,363,000]$1,050,091,000, to remain available until September 30, [2014]2015.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0202–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Student aid administration
                      904
                      1,076
                      1,170

                      0002
                      Discretionary servicing activities
                      349
                      431
                      317

                      0900
                      Total new obligations
                      1,253
                      1,507
                      1,487

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      72

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      3
                      72

                      1021
                      Recoveries of prior year unpaid obligations
                      22

                      1050
                      Unobligated balance (total)
                      25
                      72

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,045
                      1,049
                      1,050

                      1121
                      Appropriations transferred from other accts [75–0340]

                      3

                      1130
                      Appropriations permanently reduced
                      –2

                      1160
                      Appropriation, discretionary (total)
                      1,043
                      1,049
                      1,053

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      277
                      386
                      434

                      1260
                      Appropriations, mandatory (total)
                      277
                      386
                      434

                      1900
                      Budget authority (total)
                      1,320
                      1,435
                      1,487

                      1930
                      Total budgetary resources available
                      1,345
                      1,507
                      1,487

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –20

                      1941
                      Unexpired unobligated balance, end of year
                      72

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      528
                      576
                      863

                      3010
                      Obligations incurred, unexpired accounts
                      1,253
                      1,507
                      1,487

                      3020
                      Outlays (gross)
                      –1,178
                      –1,220
                      –1,391

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –22

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –5

                      3050
                      Unpaid obligations, end of year
                      576
                      863
                      959

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      528
                      576
                      863

                      3200
                      Obligated balance, end of year
                      576
                      863
                      959

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,043
                      1,049
                      1,053

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      557
                      590
                      591

                      4011
                      Outlays from discretionary balances
                      410
                      369
                      432

                      4020
                      Outlays, gross (total)
                      967
                      959
                      1,023

                      Mandatory:

                      4090
                      Budget authority, gross
                      277
                      386
                      434

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      149
                      185
                      208

                      4101
                      Outlays from mandatory balances
                      62
                      76
                      160

                      4110
                      Outlays, gross (total)
                      211
                      261
                      368

                      4180
                      Budget authority, net (total)
                      1,320
                      1,435
                      1,487

                      4190
                      Outlays, net (total)
                      1,178
                      1,220
                      1,391

             The Department of Education manages Federal student aid programs that will provide nearly $183 billion in new Federal student
                aid grants and loans to 14.7 million students and parents in 2014.  Primary responsibility for administering these programs
                lies with the Office of Postsecondary Education and the performance-based Federal Student Aid (FSA), which are both overseen
                by the Office of the Under Secretary.  FSA was created by Congress in 1998 with a mandate to improve service to students and
                other student aid program participants, reduce student aid administration costs, and improve accountability and program integrity.

                Student Aid AdministrationThe 2014 Budget includes $733 million for student aid administration activities, $317 million for loan servicing activities,
                and $3 million in transferred budget authority for administering the Health Education Assistance Loan Program (HEAL), for
                a total of $1.053 billion in discretionary budget authority.  The 2014 Budget includes appropriations language to transfer
                the HEAL Program from the Secretary of Health and Human Services (HHS) to the Secretary of Education (ED).  Administrative
                functions supported by these discretionary funds include: processing student aid applications; providing and tracking aid
                awards to students, parents, and schools; promoting efforts to reach key student populations; and simplifying the student
                aid application.  In addition, the 2014 Budget includes $434 million in mandatory funds for administrative costs of servicing
                contracts with Not-For-Profit (NFP) loan servicers.

             Servicing Cost Assumptions:
             The following table details the major assumptions driving servicing costs for Federal student loans.  Servicing costs are
                largely determined by volume (average borrower accounts per month) and the average contractual unit costs negotiated to service
                the volume.  Average borrower accounts per month are calculated by the distribution of new unique borrower accounts to one
                of the multiple servicers contracted with the Department.  Currently, the Department contracts with 16 servicers, through
                the Common Servicers for Borrowers (CSB) contract, the Title IV Additional Servicers (TIVAS) contract, and the new Not-For-Profit
                Servicers (NFP) contract.  The average unit cost to service each borrower is derived by contractual pricing schedules based
                on different borrower statuses (e.g., in-school, in-grace/current repayment, deferment/forbearance, and delinquency).  Differences
                in distribution among loan statuses will affect overall unit costs due to different pricing for different statuses (e.g.,
                in-repayment borrowers cost more to service than in-school borrowers).

             Trends in Assumptions:
              The increases in average unit cost from 2012 to 2013, and 2013 to 2014, under the NFP servicers, are partly due to the maturity
                of the 100 percent Direct Loan portfolio as more loans shift from in-school to in-repayment, and the assumption that borrowers
                will be shifted from the CSB servicer to new NFP servicers, in accordance with Section 2212 of the Health Care and Education
                Reconciliation Act of 2010 (Pub. L. 111–152, 124 Stat. 1029). By comparison, the unit costs for the For-Profit servicers will
                likely decrease between 2013 and 2014, because the current CSB servicer unit costs are higher for this portfolio than the
                TIVAS For-Profit Servicers' unit costs.

             Student Aid Administration Servicing Variables

                         2012
                         2013
                         2014

                         For-Profit Servicers Average Borrower Accounts per Month
                         18,613,305
                         16,613,609
                         17,736,571

                         For-Profit Servicers Average Unit Cost per Month (whole dollars)
                         $1.56
                         $1.65
                         $1.45

                         Not-For-Profit Servicers Average Borrower Accounts per Month
                         11,086,907
                         16,549,824
                         19,042,873

                         Not-For-Profit Servicers Average Unit Cost per Month (whole dollars)
                         $1.67
                         $1.79
                         $1.85

          Object Classification (in millions of dollars)

                      Identification code 91–0202–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      135
                      137
                      138

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      138
                      139
                      140

                      12.1
                      Civilian personnel benefits
                      39
                      39
                      40

                      21.0
                      Travel and transportation of persons
                      2
                      3
                      3

                      23.1
                      Rental payments to GSA
                      14
                      19
                      19

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1

                      24.0
                      Printing and reproduction
                      3
                      2
                      1

                      25.1
                      Advisory and assistance services
                      9
                      2
                      5

                      25.2
                      Other services from non-Federal sources
                      640
                      820
                      793

                      25.3
                      Other goods and services from Federal sources
                      23
                      18
                      20

                      25.7
                      Operation and maintenance of equipment
                      381
                      464
                      464

                      31.0
                      Equipment
                      3

                      1

                      99.0
                      Direct obligations
                      1,253
                      1,506
                      1,486

                      99.5
                      Below reporting threshold

                      1
                      1

                      99.9
                      Total new obligations
                      1,253
                      1,507
                      1,487

          Employment Summary

                      Identification code 91–0202–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,325
                      1,326
                      1,321

             Academic Competitiveness/SMART Grant Program

             Program and Financing (in millions of dollars)

                      Identification code 91–0205–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      10
                      2

                      3011
                      Obligations incurred, expired accounts
                      3

                      3020
                      Outlays (gross)
                      –9

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2
                      –2

                      3050
                      Unpaid obligations, end of year
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      10
                      2

                      3200
                      Obligated balance, end of year
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      9

                      4190
                      Outlays, net (total)
                      9

             The Academic Competitiveness Grant and Science and Mathematics Access to Retain Talent Grant programs expired July 1, 2011.
                This account reflects the final transactions of grants provided in prior years.

             Teacher Education Assistance

             Program and Financing (in millions of dollars)

                      Identification code 91–0206–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      14
                      2
                      2

                      0705
                      Reestimates of direct loan subsidy
                      18
                      1

                      0706
                      Interest on reestimates of direct loan subsidy
                      2

                      0900
                      Total new obligations (object class 41.0)
                      34
                      3
                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation (indefinite) - Loan subsidy
                      14
                      2
                      2

                      1200
                      Appropriation (indefinite) - Upward reestimate
                      20
                      1

                      1260
                      Appropriations, mandatory (total)
                      34
                      3
                      2

                      1930
                      Total budgetary resources available
                      34
                      3
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      8
                      4

                      3010
                      Obligations incurred, unexpired accounts
                      34
                      3
                      2

                      3020
                      Outlays (gross)
                      –35
                      –7
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      8
                      4

                      3200
                      Obligated balance, end of year
                      4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      34
                      3
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      30
                      2
                      1

                      4101
                      Outlays from mandatory balances
                      5
                      5
                      1

                      4110
                      Outlays, gross (total)
                      35
                      7
                      2

                      4180
                      Budget authority, net (total)
                      34
                      3
                      2

                      4190
                      Outlays, net (total)
                      35
                      7
                      2

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      34
                      3
                      2

                      Outlays
                      35
                      7
                      2

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      189

                      Outlays

                      5

                      Total:

                      Budget Authority
                      34
                      3
                      191

                      Outlays
                      35
                      7
                      7

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0206–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      TEACH Grants
                      138
                      125
                      132

                      115999
                      Total direct loan levels
                      138
                      125
                      132

                      Direct loan subsidy (in percent):

                      132001
                      TEACH Grants
                      10.25
                      1.48
                      1.52

                      132999
                      Weighted average subsidy rate
                      10.25
                      1.48
                      1.52

                      Direct loan subsidy budget authority:

                      133001
                      TEACH Grants
                      14
                      2
                      2

                      133999
                      Total subsidy budget authority
                      14
                      2
                      2

                      Direct loan subsidy outlays:

                      134001
                      TEACH Grants
                      14
                      5
                      2

                      134999
                      Total subsidy outlays
                      14
                      5
                      2

                      Direct loan upward reestimates:

                      135001
                      TEACH Grants
                      20
                      2

                      135999
                      Total upward reestimate budget authority
                      20
                      2

                      Direct loan downward reestimates:

                      137001
                      TEACH Grants

                      –17

                      137999
                      Total downward reestimate budget authority

                      –17

             The TEACH Grant program, authorized by the College Cost Reduction and Access Act of 2007, awards annual grants of up to $4,000
                to full- or part-time undergraduate and graduate students who agree to teach mathematics, science, foreign languages, bilingual
                education, special education, or reading at a high-poverty school for not less than four years within eight years of graduating.
                The program began awarding grants in the 2008–2009 award year.  Students must have a grade point average of 3.25 or higher
                to be eligible to receive a grant.  Students who fail to fulfill the service requirements must repay the grants, including
                interest accrued from the time of award.

             Because TEACH Grants turn into loans in cases where the service requirements are not fulfilled, for budget and accounting
                purposes the program is operated consistent with the requirements of the Federal Credit Reform Act of 1990.  This program
                account records subsidy costs reflecting the net present value of the estimated lifetime Federal program costs for grants
                awarded in a given fiscal year.  Under this approach the subsidy cost reflects the cost of grant awards net of expected future
                repayments for grants that are converted to loans.

             The 2014 Budget proposes to overhaul the TEACH Grant program, as of the end of the 2013–2014 academic year, and replace it
                with a new, targeted teacher recruitment and retention program, Presidential Teaching Fellows.  This new program would provide
                grants to States that meet certain conditions to supply scholarships of up to $10,000 to talented individuals attending the
                most effective programs in the State.  These individuals would commit to teaching for at least three years in a high-need
                school and subject.  To be eligible for funds, States would measure the effectiveness of their teacher preparation programs
                based on student achievement data of their graduates, among other measures; hold teacher preparation programs accountable
                for results; and upgrade licensure and certification standards.

             Teacher Education Assistance

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0206–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0002
                      Presidential teaching fellows

                      190

                      Credit program obligations:

                      0701
                      Direct loan subsidy

                      –1

                      0900
                      Total new obligations (object class 41.0)

                      189

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation (indefinite) - Loan subsidy

                      –1

                      1200
                      Appropriation Presidential Teaching Fellows

                      190

                      1260
                      Appropriations, mandatory (total)

                      189

                      1930
                      Total budgetary resources available

                      189

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      189

                      3020
                      Outlays (gross)

                      –5

                      3050
                      Unpaid obligations, end of year

                      184

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      184

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      189

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      5

                      4180
                      Budget authority, net (total)

                      189

                      4190
                      Outlays, net (total)

                      5

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0206–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      TEACH Grants

                      –38

                      115999
                      Total direct loan levels

                      –38

                      Direct loan subsidy (in percent):

                      132001
                      TEACH Grants

                      0.00

                      132999
                      Weighted average subsidy rate

                      0.00

                      Direct loan subsidy budget authority:

                      133001
                      TEACH Grants

                      –1

                      133999
                      Total subsidy budget authority

                      –1

             TEACH Grant Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4290–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      138
                      125
                      132

                      0713
                      Payment of interest to Treasury
                      15
                      20
                      30

                      0742
                      Downward reestimate paid to receipt account

                      16

                      0743
                      Interest on downward reestimates

                      1

                      0900
                      Total new obligations
                      153
                      162
                      162

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations
                      24
                      9
                      10

                      1023
                      Unobligated balances applied to repay debt
                      –9

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –15
                      –9
                      –10

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      130
                      157
                      160

                      1440
                      Borrowing authority, mandatory (total)
                      130
                      157
                      160

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      45
                      17
                      17

                      1801
                      Change in uncollected payments, Federal sources
                      –1
                      1
                      1

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –21
                      –13
                      –16

                      1850
                      Spending auth from offsetting collections, mand (total)
                      23
                      5
                      2

                      1900
                      Financing authority (total)
                      153
                      162
                      162

                      1930
                      Total budgetary resources available
                      153
                      162
                      162

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      88
                      82
                      79

                      3010
                      Obligations incurred, unexpired accounts
                      153
                      162
                      162

                      3020
                      Financing disbursements (gross)
                      –135
                      –156
                      –169

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –24
                      –9
                      –10

                      3050
                      Unpaid obligations, end of year
                      82
                      79
                      62

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –5
                      –4
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1
                      –1
                      –1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –4
                      –5
                      –6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      83
                      78
                      74

                      3200
                      Obligated balance, end of year
                      78
                      74
                      56

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      153
                      162
                      162

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      135
                      156
                      169

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward Reestimate
                      –14
                      –1

                      4120
                      Upward Reestimate, interest
                      –18

                      4120
                      Subsidy from Program Account
                      –2
                      –5
                      –2

                      4122
                      Interest on uninvested funds
                      –4

                      4123
                      Payment of Principal
                      –7
                      –6
                      –9

                      4123
                      Interest Received

                      –5
                      –6

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –45
                      –17
                      –17

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1
                      –1
                      –1

                      4160
                      Financing authority, net (mandatory)
                      109
                      144
                      144

                      4170
                      Financing disbursements, net (mandatory)
                      90
                      139
                      152

                      4180
                      Financing authority, net (total)
                      109
                      144
                      144

                      4190
                      Financing disbursements, net (total)
                      90
                      139
                      152

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4290–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      138
                      125
                      132

                      1150
                      Total direct loan obligations
                      138
                      125
                      132

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      278
                      396
                      508

                      1231
                      Disbursements: Direct loan disbursements
                      125
                      118
                      120

                      1251
                      Repayments: Repayments and prepayments
                      –7
                      –6
                      –9

                      1290
                      Outstanding, end of year
                      396
                      508
                      619

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from the TEACH Grant program.  Amounts in this account are a means of financing and are not included in the budget
                totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4290–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      28
                      27

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      278
                      396

                      1402
                      Interest receivable
                      22
                      41

                      1405
                      Allowance for subsidy cost (-)
                      –46
                      –93

                      1499
                      Net present value of assets related to direct loans
                      254
                      344

                      1999
                      Total assets
                      282
                      371

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable

                      1

                      2103
                      Debt
                      282
                      370

                      2999
                      Total liabilities
                      282
                      371

                      4999
                      Total liabilities and net position
                      282
                      371

             TEACH Grant Financing Account

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–4290–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations

                      –38

                      0713
                      Payment of interest to Treasury

                      –6

                      0900
                      Total new obligations

                      –44

                      Budgetary Resources:

                      Unobligated balance:

                      1021
                      Recoveries of prior year unpaid obligations

                      –3

                      1024
                      Unobligated balance of borrowing authority withdrawn

                      3

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      –44

                      1440
                      Borrowing authority, mandatory (total)

                      –44

                      1930
                      Total budgetary resources available

                      –44

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –44

                      3020
                      Financing disbursements (gross)

                      44

                      3040
                      Recoveries of prior year unpaid obligations, unexpired

                      3

                      3050
                      Unpaid obligations, end of year

                      3

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      –44

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      –44

                      4180
                      Financing authority, net (total)

                      –44

                      4190
                      Financing disbursements, net (total)

                      –44

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4290–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation

                      –38

                      1150
                      Total direct loan obligations

                      –38

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1231
                      Disbursements: Direct loan disbursements

                      –38

                      1251
                      Repayments: Repayments and prepayments

                      1290
                      Outstanding, end of year

                      –38

             Student Financial Assistance Debt Collection

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 91–5557–0–2–502
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      Student Financial Assistance Debt Collection
                      8
                      9
                      9

                      0400
                      Total: Balances and collections
                      8
                      9
                      9

                      Appropriations:

                      0500
                      Student Financial Assistance Debt Collection
                      –8
                      –9
                      –9

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 91–5557–0–2–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Student Financial Assistance Debt Collection
                      3
                      5
                      5

                      0900
                      Total new obligations (object class 25.2)
                      3
                      5
                      5

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      15
                      12
                      10

                      1022
                      Capital transfer of unobligated balances to general fund
                      –8
                      –6
                      –6

                      1050
                      Unobligated balance (total)
                      7
                      6
                      4

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      8
                      9
                      9

                      1260
                      Appropriations, mandatory (total)
                      8
                      9
                      9

                      1930
                      Total budgetary resources available
                      15
                      15
                      13

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      12
                      10
                      8

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      2
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      3
                      5
                      5

                      3020
                      Outlays (gross)
                      –3
                      –5
                      –5

                      3050
                      Unpaid obligations, end of year
                      2
                      2
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      2
                      2

                      3200
                      Obligated balance, end of year
                      2
                      2
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      8
                      9
                      9

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      3
                      5
                      5

                      4180
                      Budget authority, net (total)
                      8
                      9
                      9

                      4190
                      Outlays, net (total)
                      3
                      5
                      5

             Federal Student Loan Reserve Fund

             Program and Financing (in millions of dollars)

                      Identification code 91–4257–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0102
                      Obligations, non-Federal
                      12,448
                      10,588
                      9,572

                      0900
                      Total new obligations (object class 42.0)
                      12,448
                      10,588
                      9,572

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,664
                      1,306
                      994

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      12,090
                      10,276
                      9,305

                      1850
                      Spending auth from offsetting collections, mand (total)
                      12,090
                      10,276
                      9,305

                      1930
                      Total budgetary resources available
                      13,754
                      11,582
                      10,299

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,306
                      994
                      727

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      12,448
                      10,588
                      9,572

                      3020
                      Outlays (gross)
                      –12,448
                      –10,588
                      –9,572

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12,090
                      10,276
                      9,305

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      12,090
                      10,276
                      9,305

                      4101
                      Outlays from mandatory balances
                      358
                      312
                      267

                      4110
                      Outlays, gross (total)
                      12,448
                      10,588
                      9,572

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –12,029
                      –10,084
                      –9,122

                      4123
                      Non-Federal sources
                      –61
                      –192
                      –183

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –12,090
                      –10,276
                      –9,305

                      4170
                      Outlays, net (mandatory)
                      358
                      312
                      267

                      4190
                      Outlays, net (total)
                      358
                      312
                      267

             The Higher Education Amendments of 1998 clarified that reserve funds held by public and non-profit guaranty agencies participating
                in the Federal Family Education Loan (FFEL) program are Federal property.  These reserves are used to pay default claims from
                FFEL lenders and fees to support agency efforts to avert defaults.  The Federal Government reimburses these reserves for default
                claim payments.  The following schedule reflects the balances in these guaranty agency funds.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4257–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      1,664
                      1,306

                      1999
                      Total assets
                      1,664
                      1,306

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      1,664
                      1,306

                      4999
                      Total liabilities and net position
                      1,664
                      1,306

             Federal Direct Student Loan Program Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0243–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      6,614
                      2,377

                      0706
                      Interest on reestimates of direct loan subsidy
                      303
                      897

                      0709
                      Administrative expenses

                      3

                      0900
                      Total new obligations
                      6,917
                      3,277

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      3

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation (indefinite) - Upward reestimate
                      6,917
                      3,274

                      1260
                      Appropriations, mandatory (total)
                      6,917
                      3,274

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3

                      1900
                      Budget authority (total)
                      6,920
                      3,274

                      1930
                      Total budgetary resources available
                      6,920
                      3,277

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6
                      5
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      6,917
                      3,277

                      3020
                      Outlays (gross)
                      –6,918
                      –3,281
                      –1

                      3050
                      Unpaid obligations, end of year
                      5
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      5
                      1

                      3200
                      Obligated balance, end of year
                      5
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      6,920
                      3,274

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      6,917
                      3,274

                      4101
                      Outlays from mandatory balances
                      1
                      7
                      1

                      4110
                      Outlays, gross (total)
                      6,918
                      3,281
                      1

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Administrative refund from settlement
                      –3

                      4180
                      Budget authority, net (total)
                      6,917
                      3,274

                      4190
                      Outlays, net (total)
                      6,915
                      3,281
                      1

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      6,917
                      3,274

                      Outlays
                      6,915
                      3,281
                      1

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      2,871

                      Outlays

                      2,871

                      Total:

                      Budget Authority
                      6,917
                      3,274
                      2,871

                      Outlays
                      6,915
                      3,281
                      2,872

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0243–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Stafford
                      38,719
                      32,122
                      33,115

                      115002
                      Unsubsidized Stafford
                      65,500
                      66,925
                      71,492

                      115003
                      PLUS
                      20,819
                      19,463
                      20,921

                      115004
                      Consolidation
                      39,264
                      27,180
                      28,076

                      115999
                      Total direct loan levels
                      164,302
                      145,690
                      153,604

                      Direct loan subsidy (in percent):

                      132001
                      Stafford
                      5.82
                      –7.47
                      –11.33

                      132002
                      Unsubsidized Stafford
                      –28.30
                      –37.21
                      –37.12

                      132003
                      PLUS
                      –33.29
                      –46.03
                      –45.99

                      132004
                      Consolidation
                      –9.90
                      –13.63
                      –10.93

                      132999
                      Weighted average subsidy rate
                      –16.49
                      –27.43
                      –27.98

                      Direct loan subsidy budget authority:

                      133001
                      Stafford
                      2,253
                      –2,399
                      –3,752

                      133002
                      Unsubsidized Stafford
                      –18,536
                      –24,903
                      –26,538

                      133003
                      PLUS
                      –6,931
                      –8,959
                      –9,622

                      133004
                      Consolidation
                      –3,887
                      –3,705
                      –3,069

                      133999
                      Total subsidy budget authority
                      –27,101
                      –39,966
                      –42,981

                      Direct loan subsidy outlays:

                      134001
                      Stafford
                      2,173
                      –1,054
                      –2,997

                      134002
                      Unsubsidized Stafford
                      –15,185
                      –20,790
                      –22,924

                      134003
                      PLUS
                      –6,029
                      –8,085
                      –8,969

                      134004
                      Consolidation
                      –3,866
                      –3,676
                      –3,057

                      134999
                      Total subsidy outlays
                      –22,907
                      –33,605
                      –37,947

                      Direct loan upward reestimates:

                      135005
                      Federal Direct Student Loans
                      6,917
                      3,274

                      135999
                      Total upward reestimate budget authority
                      6,917
                      3,274

                      Direct loan downward reestimates:

                      137005
                      Federal Direct Student Loans
                      –1,351
                      –11,426

                      137999
                      Total downward reestimate budget authority
                      –1,351
                      –11,426

                      Administrative expense data:

                      3580
                      Outlays from balances

                      7
                      1

             The Federal Government currently operates two major student loan programs: the Federal Family Education Loan (FFEL) program
                and the William D. Ford Federal Direct Loan (Direct Loan) program.  The Health Care and Education Reconciliation Act of 2010
                (HCERA) eliminated the authorization to originate new FFEL loans; as of July 1, 2010, all new loans are originated in the
                Direct Loan program.  This summary section outlines the structure of these two programs and provides text tables displaying
                program cost data; loan volume, subsidy, default, and interest rates; and other descriptive information.

             From its inception in 1965 through the end of June 2010, the FFEL program provided almost $899 billion in loans to postsecondary
                students and their parents.  Although no new FFEL loans will be originated, billions of outstanding FFEL loans will continue
                to be serviced by lenders.  Since July 1, 1994, the Direct Loan program has provided nearly $668 billion in new and consolidation
                loans to students and parents. The Direct Loan program will make $112.1 billion in new loans available in 2014.

             Loan capital in the FFEL program was provided by private lenders, facilitated by the Federal guarantee on the loans.  For
                the outstanding FFEL portfolio, State and private nonprofit guaranty agencies act as agents of the Federal Government, providing
                a variety of services including collection of some defaulted loans, default avoidance activities, and counseling to schools,
                students, and lenders.  The Government provides substantial payments to these guaranty agencies.  The 2014 Budget proposes
                two technical changes to the guaranty agencies' compensation via the retention of loan rehabilitation funds: eliminating their
                current retention share of the original defaulted student loan amount, and reducing the maximum fee they can charge a borrower
                on the borrower's outstanding balance from 18.5 to 16 percent.  This policy requires agencies to send the rehabilitated loans
                to the Department of Education if they cannot find a private lender buyer but maintains their right to the 16 percent collection
                fee.  The Government also pays interest subsidies to lenders for certain borrowers, as well as most costs associated with
                loan defaults and other write-offs.

             Under the Direct Loan program, the Federal Government provides loan capital through the Treasury while loan origination and
                servicing is handled by private-sector companies under performance-based contracts with the Department.  The Direct Loan program
                began operation in academic year 1994–1995 with 7 percent of overall loan volume but now originates all new loans.

             The Direct Loan program offers four types of loans: Stafford, Unsubsidized Stafford, PLUS, and Consolidation.  Evidence of
                financial need is required for a student to receive a subsidized Stafford loan.  The other three loan programs are available
                to borrowers at all income levels.  Loans can be used only to meet qualified educational expenses.

             For Stafford loans available to undergraduates, the Moving Ahead for Progress in the 21st Century Act (MAP-21 Act) maintained
                the existing 3.4 percent interest rate on new loans through June 30, 2013. The interest rate for new loans is set to rise
                to 6.8 percent beginning July 1, 2013.  Interest payments for these loans are fully subsidized by the Federal Government while
                a student is in school (up to 150 percent of program length) and during grace and deferment periods.  The Consolidated Appropriations
                Act, 2012, provides that interest on Stafford loans issued between July 1, 2012 and July 1, 2014 will begin to accrue during
                the 6-month grace period after a borrower leaves school.

             Borrower interest rates on new Unsubsidized Stafford loans are fixed at 6.8 percent.  The fixed borrower interest rate on
                PLUS loans is 7.9 percent.

             The Budget proposes to reform the interest rate calculation for new loans to benchmark borrower interest rates to current
                market rates. New rates for Stafford loans would be equal to the 10-year Treasury bill plus 93 basis points; the Unsubsidized
                Stafford loan rate would be equal to the 10-year Treasury bill plus 293 basis points; and the new PLUS loan rate would be
                equal to the 10-year Treasury bill plus 393 basis points.  Additionally, the 8.25 percent cap on new Consolidation loans would
                be eliminated.  These rates would be determined annually before the start of the academic year and fixed for the duration
                of the loan.

             For loans originated in the FFEL program, lenders may receive an interest subsidy, known as a special allowance payment, from
                the Government to ensure a guaranteed rate of return on the loans.  Special allowance payments vary by loan type, are determined
                quarterly, and are based on current borrower interest rates and market-yield formulas.  The guarantee percentage paid to lenders
                on most defaults is 97 percent of unpaid loan principal (including any accrued interest on the full loan principal).  The
                Consolidated Appropriations Act, 2012, gave holders of Federal student loans the option to change the basis for the special
                allowance calculation from commercial paper to the London Interbank Offered Rate (LIBOR), beginning April 1, 2012.

             Consolidation loans allow borrowers to combine FFEL, Direct Loans, and Perkins Loans, as well as some loans made under the
                Public Health Service Act.  The interest rate for new Consolidation loans equals the weighted average of the interest rate
                on the loans consolidated, rounded up to the nearest one-eighth of one percent.  Interest rates for new Consolidation Loans
                are capped at 8.25 percent.

              Direct Loan origination fees are one percent.  Loans are discharged when borrowers die, are totally and permanently disabled,
                or, under some circumstances, declare bankruptcy.

             New borrowers after October 1, 1998, who are employed as teachers in schools serving low-income populations for five consecutive,
                complete school years, qualify for up to $5,000 in loan forgiveness; this benefit is increased to $17,500 for mathematics,
                science, and special education teachers considered highly qualified under criteria established in the Elementary and Secondary
                Education Act.

             In addition, under a loan forgiveness program for public-sector employees, qualifying borrowers who have worked for 10 years
                while making payments on their student loans will have any remaining loan balance forgiven.  This benefit is only available
                in the Direct Loan program, though FFEL borrowers may receive the benefit by taking out a Direct Consolidation Loan.  Forgiveness
                is available for all borrowers, regardless of when they took out their loans.

             Borrowers may choose from four repayment plans.  Repayment periods under standard, graduated, and income-sensitive or income-contingent
                repayment may not exceed 10 years.  An extended repayment plan of up to 25 years is available for new borrowers with outstanding
                loans totaling more than $30,000.  FFEL borrowers may change repayment plans annually.  Direct Loan borrowers may switch between
                repayment plans at any time.

             In addition, since July 1, 2009, qualifying student borrowers may choose an income-based repayment plan under which monthly
                loan payments are based on the borrower's income, and outstanding balances, if any, are forgiven after 25 years in repayment.
                Parent PLUS borrowers are not eligible for this payment plan. Interest does not accrue in the first three years for Stafford
                Loans and the Stafford portion of Consolidation Loans.  Monthly loan payments can be up to 15 percent of a borrower's prior-year
                income, and cannot exceed the amount calculated under the Standard 10-year repayment option.  Beginning July 1, 2014, new
                loans will be eligible for a reduced maximum assessment rate of 10 percent of prior-year income with a maximum of 20 years
                in repayment.  As of December 21, 2012, the Pay As You Earn plan, which provides this reduced assessment rate and repayment
                length, is available for eligible borrowers.  To be eligible for this new income-contingent repayment initiative, an individual
                must be a new borrower as of October 1, 2007, and have received a Direct Loan disbursement on or after October 1, 2011.  The
                Budget proposes to extend this plan to all borrowers beginning in fiscal year 2014.

             The following tables display performance indicators and program data; including projected overall Direct Loan and FFEL costs;
                and summary of default rates.

             Federal Budget Authority and Outlays  (in thousands of dollars)

                         2012 actual
                         2013 est.
                         2014 est.

                         PROGRAM COST:

                         FFEL:

                         Liquidating1
                         (187,821)
                         (310,911)
                         (243,958)

                         Program:

                         Net Reestimate of Prior Year Costs
                         (15,164,122)
                         (6,843,641)
                         0

                         Net Modification2
                         152,957
                         0
                         (3,657,173)

                         Subtotal, Program
                         (15,011,166)
                         (6,843,641)
                         (3,657,173)

                         Total, FFEL
                         (15,198,987)
                         (7,154,552)
                         (3,901,131)

                         Direct Loans:

                         Program:

                         New Loan Subsidies
                         (27,100,852)
                         (26,140,573)
                         (29,172,697)

                         Net Reestimate of Prior Year Costs
                         5,566,331
                         (8,151,717)
                         0

                         Net Modification2
                         0
                         0
                         2,871,258

                         Total, Direct Loans
                         (21,534,522)
                         (34,292,290)
                         (26,301,439)

                         Total, FFEL and Direct Loans
                         (36,733,509)
                         (41,446,842)
                         (30,202,571)

                         PROGRAM COST OUTLAYS:

                         FFEL:

                         Liquidating1
                         (407,283)
                         (310,911)
                         (243,958)

                         Program:

                         Net Reestimate of Prior Year Costs
                         (15,164,122)
                         (6,843,641)
                         0

                         Net Modification2
                         152,957
                         0
                         (3,657,173)

                         Subtotal, Program
                         (15,011,166)
                         (6,843,641)
                         (3,657,173)

                         Total, FFEL
                         (15,418,449)
                         (7,154,552)
                         (3,901,131)

                         Direct Loans:

                         Program:

                         Regular
                         (22,907,141)
                         (24,652,847)
                         (25,403,384)

                         Net Reestimate of Prior Year Costs
                         5,566,331
                         (8,151,717)
                         0

                         Net Modification2
                         0
                         0
                         2,871,258

                         Total, Direct Loans
                         (17,340,811)
                         (32,804,564)
                         (22,532,126)

                         Total, FFEL and Direct Loans
                         (32,759,259)
                         (39,959,116)
                         (26,433,258)

             Details may not sum to totals due to rounding.1Liquidating account reflects loans made prior to 1992.2Reflects the cost or savings associated with policy changes proposed in the 2014 President's Budget.
             Summary of Default Rates1 (expressed as percentages)

                         2012 est.
                         2013 est.
                         2014 est.

                         Direct Loans:

                         Stafford
                         20.18%
                         21.64%
                         21.41%

                         Unsubsidized Stafford
                         16.39%
                         15.19%
                         14.93%

                         PLUS
                         7.78%
                         7.57%
                         7.49%

                         Consolidation
                         18.43%
                         20.91%
                         20.90%

                         Weighted Average, Direct Loans
                         16.72%
                         16.67%
                         16.42%

             1Default rates displayed in this table, which reflect projected defaults over the life of a loan cohort, are used in developing
             program cost estimates.  The Department uses other rates based on defaults occurring in the first 3 years of repayment to
             determine institutional eligibility to participate in Federal loan programs.  These 3-year rates are lower than those included
             in this table.
             FFEL program payments are made to lenders (interest subsidies, loan defaults, and discharges) and guaranty agencies (default
                collection costs, administrative services).  These payments are partially offset by an annual consolidation loan holder fee.
                In Direct Loans, cash outflows are primarily payments to Treasury.  Cash inflows include principal and interest payments on
                outstanding Direct Loans.

             The following table shows Government payments to and from lenders, guaranty agencies, and borrowers for specific years, regardless
                of when loans were originated.  These flows do not reflect long-term costs to the Government, nor the value of outstanding
                loan assets, which are reflected in credit reform subsidy estimates.

             The Federal Credit Reform Act of 1990 accounts for differences in the amount and timing of cash flows among direct and guaranteed
                loan programs to make cost estimates for these programs comparable with each other and other Federal programs.

             Selected Program Costs and Offsets (in thousands of dollars)

                         2012 actual
                         2013 est.
                         2014 est.

                         FFEL:

                         Payments to lenders:

                         Interest benefits
                         1,626,733
                         863,163
                         651,912

                         Special allowance payments1
                         (5,959,586)
                         (4,189,091)
                         (3,672,489)

                         Default claims
                         10,579,681
                         7,494,630
                         6,180,344

                         Loan discharges
                         1,449,896
                         993,876
                         938,714

                         Teacher loan forgiveness
                         158,146
                         195,315
                         185,821

                         Administrative payments to guaranty agencies
                         208,276
                         196,769
                         186,240

                         Fees paid to the Department of Education:

                         Loan holder fees
                         (1,993,094)
                         (1,623,387)
                         (1,452,929)

                         Other Major Transactions:

                         Net default collections
                         (8,745,939)
                         (8,176,915)
                         (7,655,597)

                         Contract collection costs
                         59,255
                         64,727
                         46,354

                         Federal administrative costs
                         69,702
                         59,909
                         47,381

                         Net Cash Flow, FFEL
                         (2,546,929)
                         (4,121,004)
                         (4,544,251)

                         Ensuring Continued Access to Student Loans (ECASLA):

                         Inflows
                         (12,322,152)
                         (12,667,339)
                         (12,338,304)

                         Outflows
                         8,729,863
                         15,925,288
                         13,003,638

                         Federal administrative costs
                         189,191
                         203,689
                         201,370

                         Net Cash Flow, ECASLA
                         (3,403,098)
                         3,461,638
                         866,704

                         Direct Loans:

                         Loan disbursements to borrowers
                         142,284,597
                         131,912,862
                         138,297,842

                         Borrower interest payments
                         (5,029,070)
                         (8,113,397)
                         (11,881,050)

                         Borrower principal payments
                         (17,422,538)
                         (29,332,572)
                         (40,098,586)

                         Borrower origination fees
                         (1,584,526)
                         (1,531,745)
                         (1,688,618)

                         Net default collections
                         (1,215,093)
                         (2,947,951)
                         (4,391,470)

                         Contract collection costs
                         353,319
                         448,118
                         401,351

                         Federal administrative costs
                         736,849
                         934,573
                         935,779

                         Net operating cash flows
                         118,123,538
                         91,369,888
                         81,575,248

                         Loan capital borrowings from Treasury
                         (142,284,597)
                         (131,912,862)
                         (138,297,842)

                         Net interest payments to Treasury
                         16,378,402
                         25,511,853
                         30,490,123

                         Principal payments to Treasury
                         19,465,383
                         22,444,090
                         32,668,930

                         Subtotal, Treasury activity
                         (106,440,813)
                         (83,956,920)
                         (75,138,789)

                         Net Cash Flow, Direct Loans
                         11,682,725
                         7,412,968
                         6,436,459

             Net Cash Flow, Direct Loans1Includes Negative Special Allowance Payments.
             Student Loan Program Costs: Analysis of Direct Loans including Program and Administrative Expenses (expressed as percentages)

                         2012 actual
                         2013 est.
                         2014 est.

                         Direct Loans:

                         New Loans:

                         Stafford
                         7.88
                         3.31
                         1.57

                         Unsubsidized Stafford
                         –26.05
                         –26.17
                         –27.56

                         PLUS
                         –36.30
                         –33.64
                         –37.12

                         Subtotal, new loan subsidy
                         –20.54
                         –19.41
                         –21.47

                         Federal administrative costs
                         1.72
                         1.70
                         1.70

                         Subtotal, new loans
                         –18.82
                         –17.71
                         –19.77

                         Consolidation Loans

                         Loan subsidy
                         –13.74
                         –11.56
                         –7.92

                         Federal administrative costs
                         0.38
                         0.38
                         0.38

                         Subtotal, consolidation loans
                         –13.36
                         –11.18
                         –7.54

                         New and Consolidation Loans

                         Loan subsidy
                         –8.32
                         –17.94
                         –18.99

                         Federal administrative costs
                         1.24
                         1.45
                         1.45

                         Total, Direct Loans
                         –18.95
                         –16.49
                         –17.54

             Totals may not add due to rounding.  Subsidies are weighted on Gross Volumes.Notes: For 2012, the rates are current; these include the actual executed rates for 2012 and the effect of re-estimates on
             those rates.  The 2012 and 2013 cohorts for Consolidation Loans include volume and subsidy from the Special Direct Consolidation
             Loan program.
             The table above describes Direct Loan costs on a subsidy rate basis: program costs calculated under the Federal Credit Reform
                Act of 1990 and comparably projected estimates of Federal administrative costs.  As with any long-term projection, the comparison
                is based on assumed future interest rates, borrower characteristics, administrative costs, and other factors over the life
                of the loan cohort.  To the degree actual conditions differ from projections, estimated subsidy rates will change.

             The Federal Credit Reform Act of 1990 requires the cost of existing loan cohorts to be reestimated to reflect changes in actual
                and assumed borrower behavior, interest rates, and other factors.  The following table shows the impact of these reestimates
                in FFEL and Direct Loans.

             Loan Disbursement and Subsidy Costs  (in billions of dollars)
             Total Subsidy Costs 1992–2012 (in billions of dollars)

                         FFEL
                         Direct Loans

                         Original Subsidy Costs
                         +$77.1
                         -$50.0

                         Cumulative Reestimates
                         -$50.6
                         +$1.5

                         Net Subsidy Costs
                         +$26.4
                         -$48.5

                         Total Disbursements
                         +$898.7
                         +$667.9

             Changes in interest rate projections are a significant factor in FFEL and Direct Loan reestimates; recent declines in interest
                rates below historical averages have accordingly been a major driver in changes to program costs.  Changes in borrower behavior
                (notably, prepayment of loans through consolidation) have also contributed to these reestimates.

             Direct Loan Repayment Options (expressed as percentages)

                         Subsidies by Repayment Option
                         2012 actual1
                         2013 est.
                         2014 est.

                         Stafford:

                         Standard
                         6.76
                         2.44
                         0.89

                         Extended
                         9.95
                         4.82
                         0.80

                         Graduated
                         10.78
                         5.58
                         1.62

                         ICR/IBR
                         17.09
                         10.40
                         10.29

                         Unsubsidized Stafford:
                         :

                         Standard
                         –28.36
                         –27.70
                         –29.08

                         Extended
                         –40.31
                         –40.26
                         –42.32

                         Graduated
                         –39.36
                         –39.62
                         –41.95

                         ICR/IBR
                         17.07
                         10.06
                         10.03

                         PLUS:2

                         Standard
                         –32.40
                         –30.01
                         –32.87

                         Extended
                         –51.69
                         –47.74
                         –53.58

                         Graduated
                         –52.88
                         –49.19
                         –55.38

                         Consolidated:

                         Standard
                         –20.17
                         –19.88
                         –17.23

                         Extended
                         –48.07
                         –48.89
                         –42.44

                         Graduated
                         –42.94
                         –42.67
                         –36.50

                         ICR/IBR
                         13.25
                         20.18
                         23.51

                         Special Direct Consolidation3
                         –14.23
                         –9.27
                         –

             Direct Loan Repayment Options (gross volumes in millions of dollars)

                         Volumes by Repayment Option
                         2012 actual1
                         2013 est.
                         2014 est.

                         Stafford:

                         Standard
                         31,023
                         26,372
                         27,187

                         Extended
                         446
                         379
                         391

                         Graduated
                         3,867
                         3,287
                         3,389

                         ICR/IBR
                         2,452
                         2,084
                         2,148

                         Unsubsidized Stafford:

                         Standard
                         47,720
                         51,817
                         55,353

                         Extended
                         1,127
                         1,224
                         1,307

                         Graduated
                         7,536
                         8,183
                         8,742

                         ICR/IBR
                         5,250
                         5,701
                         6,090

                         PLUS:2

                         Standard
                         15,079
                         15,702
                         16,877

                         Extended
                         998
                         1,039
                         1,117

                         Graduated
                         2,614
                         2,722
                         2,926

                         Consolidated:

                         Standard
                         8,866
                         10,337
                         11,010

                         Extended
                         1,258
                         1,485
                         1,584

                         Graduated
                         4,335
                         5,126
                         5,468

                         ICR/IBR
                         8,647
                         9,462
                         10,014

                         Special Direct Consolidation3
                         13,100
                         770
                         ..........

             12012 rates are current; these include actual executed rates for 2012 and the effect of re-estimates on those rates.2ICR/IBR are not available repayment options for PLUS loans.3Special Direct Consolidation loans are made up of both FFEL and Direct Loans from underlying cohorts 1992–2010.  They retain
             their repayment plan from the underlying loans.

          Object Classification (in millions of dollars)

                      Identification code 91–0243–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.7
                      Operation and maintenance of equipment

                      3

                      41.0
                      Grants, subsidies, and contributions
                      6,917
                      3,274

                      99.9
                      Total new obligations
                      6,917
                      3,277

             Federal Direct Student Loan Program Account

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–0243–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0703
                      Subsidy for modifications of direct loans

                      2,871

                      0900
                      Total new obligations (object class 41.0)

                      2,871

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation-indefinite-Upward Modification

                      2,871

                      1260
                      Appropriations, mandatory (total)

                      2,871

                      1900
                      Budget authority (total)

                      2,871

                      1930
                      Total budgetary resources available

                      2,871

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2,871

                      3020
                      Outlays (gross)

                      –2,871

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2,871

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2,871

                      4180
                      Budget authority, net (total)

                      2,871

                      4190
                      Outlays, net (total)

                      2,871

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0243–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan subsidy (in percent):

                      132001
                      Stafford

                      10.78
                      12.90

                      132002
                      Unsubsidized Stafford

                      11.04
                      9.56

                      132003
                      PLUS

                      12.39
                      8.87

                      132004
                      Consolidation

                      2.07
                      3.01

                      132999
                      Weighted average subsidy rate

                      9.49
                      8.99

                      Direct loan subsidy budget authority:

                      133001
                      Stafford

                      3,463
                      4,272

                      133002
                      Unsubsidized Stafford

                      7,388
                      6,835

                      133003
                      PLUS

                      2,411
                      1,855

                      133004
                      Consolidation

                      563
                      845

                      133999
                      Total subsidy budget authority

                      13,825
                      13,807

                      Direct loan subsidy outlays:

                      134001
                      Stafford

                      2,231
                      3,593

                      134002
                      Unsubsidized Stafford

                      4,683
                      6,148

                      134003
                      PLUS

                      1,482
                      1,963

                      134004
                      Consolidation

                      556
                      839

                      134005
                      Federal Direct Student Loans

                      2,871

                      134999
                      Total subsidy outlays

                      8,952
                      15,414

             Federal Direct Student Loan Program Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4253–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0201
                      Interest rate rebate
                      470
                      22

                      0301
                      Consolidation loans-Payment of Orig. Services
                      60
                      47
                      48

                      0401
                      Payment of contract collection costs
                      354
                      448
                      401

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      164,302
                      145,690
                      153,604

                      0713
                      Payment of interest to Treasury
                      20,643
                      25,681
                      31,044

                      0740
                      Negative subsidy obligations
                      27,101
                      39,966
                      42,980

                      0742
                      Downward reestimate paid to receipt account
                      1,103
                      10,650

                      0743
                      Interest on downward reestimates
                      248
                      776

                      0791
                      Direct program activities, subtotal
                      213,397
                      222,763
                      227,628

                      0900
                      Total new obligations
                      214,281
                      223,280
                      228,077

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,817
                      3,015

                      1021
                      Recoveries of prior year unpaid obligations
                      17,772
                      19,548
                      21,503

                      1023
                      Unobligated balances applied to repay debt
                      –6,376
                      –3,015

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –12,943
                      –19,548
                      –21,503

                      1050
                      Unobligated balance (total)
                      270

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      193,140
                      197,081
                      196,584

                      1440
                      Borrowing authority, mandatory (total)
                      193,140
                      197,081
                      196,584

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      36,434
                      45,224
                      58,504

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –12,548
                      –19,025
                      –27,011

                      1850
                      Spending auth from offsetting collections, mand (total)
                      23,886
                      26,199
                      31,493

                      1900
                      Financing authority (total)
                      217,026
                      223,280
                      228,077

                      1930
                      Total budgetary resources available
                      217,296
                      223,280
                      228,077

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3,015

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      77,058
                      86,010
                      86,600

                      3010
                      Obligations incurred, unexpired accounts
                      214,281
                      223,280
                      228,077

                      3020
                      Financing disbursements (gross)
                      –187,557
                      –203,142
                      –207,738

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –17,772
                      –19,548
                      –21,503

                      3050
                      Unpaid obligations, end of year
                      86,010
                      86,600
                      85,436

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      77,058
                      86,010
                      86,600

                      3200
                      Obligated balance, end of year
                      86,010
                      86,600
                      85,436

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      217,026
                      223,280
                      228,077

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      187,557
                      203,142
                      207,738

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –6,614
                      –2,377

                      4120
                      Upward reestimate, interest
                      –303
                      –897

                      4120
                      Civil legal assistance attorney repayment program
                      –1

                      4122
                      Interest on uninvested funds
                      –4,265

                      4123
                      Repayment of principal, Stafford
                      –4,755
                      –7,651
                      –10,887

                      4123
                      Interest received on loans, Stafford
                      –834
                      –1,205
                      –1,880

                      4123
                      Origination Fees, Stafford
                      –554
                      –276
                      –291

                      4123
                      Other fees, Stafford
                      –31

                      4123
                      Repayment of principal, Unsubsidized Stafford
                      –5,664
                      –9,722
                      –14,700

                      4123
                      Interest received on loans, Unsubsidized Stafford
                      –1,171
                      –1,876
                      –3,359

                      4123
                      Origination Fees, Unsubsidized Stafford
                      –761
                      –563
                      –617

                      4123
                      Other fees, Unsubsidized Stafford
                      –22

                      4123
                      Repayment of principal, PLUS
                      –3,266
                      –5,103
                      –7,105

                      4123
                      Interest received on loans, PLUS
                      –950
                      –1,820
                      –2,761

                      4123
                      Origination Fees, PLUS
                      –270
                      –692
                      –780

                      4123
                      Other fees, PLUS
                      –6

                      4123
                      Payment of principal, Consolidation
                      –4,388
                      –9,554
                      –11,581

                      4123
                      Interest received on loans, Consolidation
                      –2,525
                      –3,488
                      –4,543

                      4123
                      Other fees, Consolidation
                      –54

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –36,434
                      –45,224
                      –58,504

                      4160
                      Financing authority, net (mandatory)
                      180,592
                      178,056
                      169,573

                      4170
                      Financing disbursements, net (mandatory)
                      151,123
                      157,918
                      149,234

                      4180
                      Financing authority, net (total)
                      180,592
                      178,056
                      169,573

                      4190
                      Financing disbursements, net (total)
                      151,123
                      157,918
                      149,234

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4253–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      STAFFORD

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      38,719
                      32,122
                      33,115

                      1150
                      Total direct loan obligations
                      38,719
                      32,122
                      33,115

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      96,590
                      130,879
                      151,744

                      1231
                      Disbursements: Direct loan disbursements
                      37,112
                      28,618
                      29,159

                      1251
                      Repayments: Repayments and prepayments
                      –4,756
                      –7,651
                      –10,887

                      1261
                      Adjustments: Capitalized interest
                      1,491
                      49
                      259

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      442
                      –151
                      –193

                      1290
                      Outstanding, end of year
                      130,879
                      151,744
                      170,082

                      UNSUBSIDIZED STAFFORD

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      65,500
                      66,925
                      71,492

                      1150
                      Total direct loan obligations

                      1150
                      Total direct loan obligations
                      65,500
                      66,925
                      71,492

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      105,150
                      152,643
                      205,490

                      1231
                      Disbursements: Direct loan disbursements
                      51,052
                      58,231
                      61,715

                      1251
                      Repayments: Repayments and prepayments
                      –5,664
                      –9,722
                      –14,700

                      1261
                      Adjustments: Capitalized interest
                      1,624
                      4,491
                      6,877

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      481
                      –153
                      –218

                      1290
                      Outstanding, end of year
                      152,643
                      205,490
                      259,164

                      PLUS

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      20,819
                      19,463
                      20,921

                      1150
                      Total direct loan obligations

                      1150
                      Total direct loan obligations
                      20,819
                      19,463
                      20,921

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      35,531
                      51,067
                      64,696

                      1231
                      Disbursements: Direct loan disbursements
                      18,090
                      18,057
                      19,497

                      1251
                      Repayments: Repayments and prepayments
                      –3,266
                      –5,103
                      –7,105

                      1261
                      Adjustments: Capitalized interest
                      549
                      748
                      1,193

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      163
                      –73
                      –103

                      1290
                      Outstanding, end of year
                      51,067
                      64,696
                      78,178

                      CONSOLIDATION

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      39,264
                      27,180
                      28,076

                      1150
                      Total direct loan obligations

                      1150
                      Total direct loan obligations
                      39,264
                      27,180
                      28,076

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      104,552
                      138,288
                      155,321

                      1231
                      Disbursements: Direct loan disbursements
                      36,031
                      27,008
                      27,927

                      1251
                      Repayments: Repayments and prepayments
                      –4,388
                      –9,554
                      –11,581

                      1261
                      Adjustments: Capitalized interest
                      1,614
                      17
                      10

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      479
                      –438
                      –539

                      1290
                      Outstanding, end of year
                      138,288
                      155,321
                      171,138

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from Federal Direct Student Loans.  The amounts in this account are a means of financing and are not included in
                the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4253–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      17,606
                      23,441

                      Investments in US securities:

                      1106
                      Receivables, net
                      101
                      4,347

                      1206
                      Non-Federal assets: Receivables, net
                      7
                      12

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      341,823
                      472,877

                      1402
                      Interest receivable
                      13,726
                      21,082

                      1405
                      Allowance for subsidy cost (-)
                      25,905
                      32,076

                      1499
                      Net present value of assets related to direct loans
                      381,454
                      526,035

                      1999
                      Total assets
                      399,168
                      553,835

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      3,307
                      932

                      2103
                      Debt
                      392,374
                      549,332

                      2201
                      Non-Federal liabilities: Accounts payable
                      3,487
                      3,571

                      2999
                      Total liabilities
                      399,168
                      553,835

                      4999
                      Total liabilities and net position
                      399,168
                      553,835

             Federal Direct Student Loan Program Financing Account

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–4253–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury

                      –169
                      –554

                      0740
                      Negative subsidy obligations

                      –13,825
                      –13,807

                      0900
                      Total new obligations

                      –13,994
                      –14,361

                      Budgetary Resources:

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      –13,825
                      –13,807

                      1440
                      Borrowing authority, mandatory (total)

                      –13,825
                      –13,807

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      –24
                      2,427

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund-MAT

                      –194

                      1825
                      Spending authority from offsetting collections applied to repay debt

                      –145
                      –2,787

                      1850
                      Spending auth from offsetting collections, mand (total)

                      –169
                      –554

                      1900
                      Financing authority (total)

                      –13,994
                      –14,361

                      1930
                      Total budgetary resources available

                      –13,994
                      –14,361

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      –4,873

                      3010
                      Obligations incurred, unexpired accounts

                      –13,994
                      –14,361

                      3020
                      Financing disbursements (gross)

                      9,121
                      13,097

                      3050
                      Unpaid obligations, end of year

                      –4,873
                      –6,137

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      –4,873

                      3200
                      Obligated balance, end of year

                      –4,873
                      –6,137

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      –13,994
                      –14,361

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      –9,121
                      –13,097

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward Modification

                      –2,871

                      4123
                      Repayment of principal, Stafford

                      –5
                      –2

                      4123
                      Interest received on loans, Stafford

                      8
                      51

                      4123
                      Repayment of principal, Unsubsidized Stafford

                      2
                      12

                      4123
                      Interest received on loans, Unsubsidized Stafford

                      12
                      54

                      4123
                      Repayment of principal, PLUS

                      –1
                      –25

                      4123
                      Interest received on loans, PLUS

                      4
                      82

                      4123
                      Payment of principal, Consolidation

                      –2
                      139

                      4123
                      Interest received on loans, Consolidation

                      6
                      133

                      4130
                      Offsets against gross financing auth and disbursements (total)

                      24
                      –2,427

                      4160
                      Financing authority, net (mandatory)

                      –13,970
                      –16,788

                      4170
                      Financing disbursements, net (mandatory)

                      –9,097
                      –15,524

                      4180
                      Financing authority, net (total)

                      –13,970
                      –16,788

                      4190
                      Financing disbursements, net (total)

                      –9,097
                      –15,524

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4253–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      STAFFORD

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1

                      1251
                      Repayments: Repayments and prepayments

                      –5
                      –2

                      1261
                      Adjustments: Capitalized interest

                      –44

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)

                      6
                      8

                      1290
                      Outstanding, end of year

                      1
                      –37

                      UNSUBSIDIZED STAFFORD

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      2

                      1251
                      Repayments: Repayments and prepayments

                      2
                      12

                      1261
                      Adjustments: Capitalized interest

                      –57

                      1290
                      Outstanding, end of year

                      2
                      –43

                      PLUS

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      –1

                      1251
                      Repayments: Repayments and prepayments

                      –1
                      –25

                      1261
                      Adjustments: Capitalized interest

                      –8

                      1290
                      Outstanding, end of year

                      –1
                      –34

                      CONSOLIDATION

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      –1

                      1251
                      Repayments: Repayments and prepayments

                      –1
                      139

                      1290
                      Outstanding, end of year

                      –1
                      138

             Federal Family Education Loan Program Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0231–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0704
                      Subsidy for modifications of loan guarantees
                      415

                      0705
                      Reestimates of direct loan subsidy
                      715
                      2,298

                      0706
                      Interest on reestimates of direct loan subsidy
                      86
                      306

                      0707
                      Reestimates of loan guarantee subsidy
                      96
                      151

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      48
                      344

                      0900
                      Total new obligations (object class 41.0)
                      1,360
                      3,099

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1,360
                      3,099

                      1260
                      Appropriations, mandatory (total)
                      1,360
                      3,099

                      1930
                      Total budgetary resources available
                      1,360
                      3,099

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      1,360
                      3,099

                      3020
                      Outlays (gross)
                      –1,360
                      –3,099

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,360
                      3,099

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,360
                      3,099

                      4180
                      Budget authority, net (total)
                      1,360
                      3,099

                      4190
                      Outlays, net (total)
                      1,360
                      3,099

          Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0231–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan upward reestimates:

                      135010
                      Direct Participation Agreement Reestimates

                      1,825

                      135012
                      Direct Standard Put Reestimates
                      801
                      779

                      135999
                      Total upward reestimate budget authority
                      801
                      2,604

                      Direct loan downward reestimates:

                      137010
                      Direct Participation Agreement Reestimates
                      –1,621
                      –519

                      137012
                      Direct Standard Put Reestimates
                      –719
                      –598

                      137999
                      Total downward reestimate budget authority
                      –2,340
                      –1,117

                      Guaranteed loan subsidy outlays:

                      234006
                      FFEL Guarantees
                      153

                      234999
                      Total subsidy outlays
                      153

                      Guaranteed loan upward reestimates:

                      235006
                      FFEL Guarantees
                      144
                      494

                      235999
                      Total upward reestimate budget authority
                      144
                      494

                      Guaranteed loan downward reestimates:

                      237006
                      FFEL Guarantees
                      –13,769
                      –8,825

                      237999
                      Total downward reestimate subsidy budget authority
                      –13,769
                      –8,825

             As required by the Federal Credit Reform Act of 1990, this program account records the subsidy costs associated with Federal
                Family Education Loans (FFEL), formerly guaranteed student loans (GSL), committed in 1992 and beyond.  Beginning with the
                1993 cohort of loans, mandatory administrative costs, specifically contract collection costs, are included in the FFEL subsidy
                estimates of each year's cohort.  Subsidy amounts are estimated on a net present value basis.

             A description of the FFEL program and accompanying tables are included under the Federal Direct Student Loan program account.

             Federal Family Education Loan Program Account

             (Legislative proposal, subject to PAYGO)Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0231–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Guaranteed loan subsidy outlays:

                      234006
                      FFEL Guarantees

                      –3,657

                      234999
                      Total subsidy outlays

                      –3,657

             Federal Family Education Loan Program Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4251–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Default claims
                      2,812
                      1,735
                      1,037

                      0102
                      Special allowance
                      146
                      35
                      26

                      0103
                      Interest benefits
                      1,157
                      445
                      311

                      0104
                      Death, disability, and bankruptcy claims
                      260
                      84
                      65

                      0105
                      Teacher loan forgiveness, other write-offs
                      44
                      110
                      103

                      0107
                      Contract collection costs
                      14
                      17
                      18

                      0110
                      Guaranty Agency account maintenance fees
                      37
                      26
                      24

                      0191
                      Subtotal, Stafford loans
                      4,470
                      2,452
                      1,584

                      0202
                      Default claims
                      2,611
                      1,595
                      1,008

                      0203
                      Special allowance
                      48
                      36
                      27

                      0204
                      Death, disability, and bankruptcy claims
                      237
                      88
                      64

                      0205
                      Teacher loan forgiveness, other write-offs
                      80
                      85
                      83

                      0207
                      Contract collection costs
                      10
                      9
                      11

                      0210
                      Guaranty Agency account maintenance fees
                      39
                      22
                      20

                      0291
                      Subtotal, Unsubsidized Stafford loans
                      3,025
                      1,835
                      1,213

                      0301
                      Default claims
                      313
                      208
                      138

                      0302
                      Special allowance
                      5
                      1

                      0304
                      Death, disability, and bankruptcy claims
                      72
                      41
                      31

                      0307
                      Contract Collection Costs
                      1
                      1
                      1

                      0310
                      Guaranty Agency account maintenance fees
                      9
                      8
                      7

                      0391
                      Subtotal, PLUS loans
                      400
                      259
                      177

                      0403
                      Default claims
                      41

                      0404
                      Special allowance
                      1

                      0405
                      Death, disability, and bankruptcy claims
                      4

                      0407
                      Contract collection costs
                      3
                      1
                      1

                      0491
                      Subtotal, SLS loans
                      49
                      1
                      1

                      0501
                      Default claims
                      4,737
                      3,898
                      3,945

                      0502
                      Special allowance
                      10
                      98
                      90

                      0503
                      Interest benefits
                      467
                      415
                      339

                      0504
                      Death, disability, and bankruptcy claims
                      870
                      774
                      772

                      0505
                      Teacher loan forgiveness, other write-offs
                      34

                      0507
                      Contract collection costs
                      2
                      12
                      16

                      0510
                      Guaranty Agency account maintenance fees
                      124
                      141
                      135

                      0591
                      Subtotal, Consolidations loans
                      6,244
                      5,338
                      5,297

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      2,083
                      112
                      85

                      0741
                      Modification savings
                      262

                      0742
                      Downward reestimate paid to receipt account
                      10,450
                      6,456

                      0743
                      Interest on downward reestimates
                      3,319
                      2,369

                      0791
                      Direct program activities, subtotal
                      16,114
                      8,937
                      85

                      0900
                      Total new obligations
                      30,302
                      18,822
                      8,357

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11,839
                      13,781
                      9,208

                      1021
                      Recoveries of prior year unpaid obligations
                      853

                      1050
                      Unobligated balance (total)
                      12,692
                      13,781
                      9,208

                      Financing authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      35

                      1260
                      Appropriations, mandatory (total)
                      35

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      13,769

                      1440
                      Borrowing authority, mandatory (total)
                      13,769

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      17,616
                      14,249
                      12,922

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –29

                      1850
                      Spending auth from offsetting collections, mand (total)
                      17,587
                      14,249
                      12,922

                      1900
                      Financing authority (total)
                      31,391
                      14,249
                      12,922

                      1930
                      Total budgetary resources available
                      44,083
                      28,030
                      22,130

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      13,781
                      9,208
                      13,773

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,455
                      2,275
                      2,275

                      3010
                      Obligations incurred, unexpired accounts
                      30,302
                      18,822
                      8,357

                      3020
                      Financing disbursements (gross)
                      –29,629
                      –18,822
                      –8,357

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –853

                      3050
                      Unpaid obligations, end of year
                      2,275
                      2,275
                      2,275

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,455
                      2,275
                      2,275

                      3200
                      Obligated balance, end of year
                      2,275
                      2,275
                      2,275

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      31,391
                      14,249
                      12,922

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      29,629
                      18,822
                      8,357

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –96
                      –151

                      4120
                      Interest on upward reestimate
                      –48
                      –344

                      4120
                      Upward Modification
                      –415

                      4122
                      Interest on uninvested funds
                      –643

                      4123
                      Stafford recoveries on defaults
                      –2,592
                      –2,367
                      –2,213

                      4123
                      Stafford other fees
                      –101

                      4123
                      Stafford special allowance rebate
                      –1,599
                      –905
                      –755

                      4123
                      Unsubsidized Stafford recoveries on default
                      –1,491
                      –1,989
                      –1,895

                      4123
                      Unsubsidized Stafford other fees
                      –82

                      4123
                      Unsubsidized Stafford special allowance rebate
                      –1,856
                      –1,194
                      –1,036

                      4123
                      PLUS recoveries on defaults
                      –289
                      –206
                      –201

                      4123
                      PLUS other fees
                      –12

                      4123
                      PLUS special allowance rebate
                      –690
                      –402
                      –325

                      4123
                      SLS recoveries on defaults
                      –30
                      –22
                      –16

                      4123
                      SLS other fees
                      –1

                      4123
                      Consolidation recoveries on defaults
                      –3,499
                      –3,189
                      –3,330

                      4123
                      Consolidation loan holders fee
                      –1,993
                      –1,623
                      –1,453

                      4123
                      Consolidation other fees
                      –153

                      4123
                      Consolidation special allowance rebate
                      –2,026
                      –1,857
                      –1,698

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –17,616
                      –14,249
                      –12,922

                      4160
                      Financing authority, net (mandatory)
                      13,775

                      4170
                      Financing disbursements, net (mandatory)
                      12,013
                      4,573
                      –4,565

                      4180
                      Financing authority, net (total)
                      13,775

                      4190
                      Financing disbursements, net (total)
                      12,013
                      4,573
                      –4,565

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 91–4251–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      STAFFORD

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      55,818
                      46,132
                      40,136

                      2251
                      Repayments and prepayments
                      –4,418
                      –3,872
                      –3,621

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –3,071
                      –1,929
                      –1,162

                      2263
                      Terminations for default that result in claim payments
                      –260
                      –84
                      –65

                      2264
                      Other adjustments, net
                      –1,937
                      –111
                      –103

                      2290
                      Outstanding, end of year
                      46,132
                      40,136
                      35,185

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      44,748
                      38,129
                      33,426

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      6,994
                      7,145
                      6,483

                      2331
                      Disbursements for guaranteed loan claims
                      3,071
                      1,929
                      1,162

                      2351
                      Repayments of loans receivable
                      –2,278
                      –2,367
                      –2,213

                      2361
                      Write-offs of loans receivable
                      –260
                      –224
                      –181

                      2364
                      Other adjustments, net
                      –382

                      2390
                      Outstanding, end of year
                      7,145
                      6,483
                      5,251

                      UNSUBSIDIZED STAFFORD

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      58,593
                      49,707
                      42,560

                      2251
                      Repayments and prepayments
                      –4,638
                      –5,197
                      –4,834

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –2,849
                      –1,777
                      –1,115

                      2263
                      Terminations for default that result in claim payments
                      –237
                      –88
                      –64

                      2264
                      Other adjustments, net
                      –1,162
                      –85
                      –83

                      2290
                      Outstanding, end of year
                      49,707
                      42,560
                      36,464

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      48,216
                      40,432
                      34,641

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      7,820
                      8,595
                      8,169

                      2331
                      Disbursements for guaranteed loan claims
                      2,849
                      1,777
                      1,115

                      2351
                      Repayments of loans receivable
                      –1,374
                      –1,989
                      –1,895

                      2361
                      Write-offs of loans receivable
                      –237
                      –214
                      –188

                      2364
                      Other adjustments, net
                      –463

                      2390
                      Outstanding, end of year
                      8,595
                      8,169
                      7,201

                      PLUS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      13,791
                      11,014
                      9,240

                      2251
                      Repayments and prepayments
                      –1,092
                      –1,505
                      –1,419

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –385
                      –228
                      –151

                      2263
                      Terminations for default that result in claim payments
                      –72
                      –41
                      –31

                      2264
                      Other adjustments, net
                      –1,228

                      2290
                      Outstanding, end of year
                      11,014
                      9,240
                      7,639

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      10,684
                      8,778
                      7,257

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      603
                      625
                      584

                      2331
                      Disbursements for guaranteed loan claims
                      385
                      228
                      151

                      2351
                      Repayments of loans receivable
                      –257
                      –206
                      –201

                      2361
                      Write-offs of loans receivable
                      –72
                      –63
                      –53

                      2364
                      Other adjustments, net
                      –34

                      2390
                      Outstanding, end of year
                      625
                      584
                      481

                      SLS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      94
                      80
                      70

                      2251
                      Repayments and prepayments
                      –7
                      –4
                      –2

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –45
                      –6

                      2263
                      Terminations for default that result in claim payments
                      –4

                      2264
                      Other adjustments, net
                      42

                      2290
                      Outstanding, end of year
                      80
                      70
                      68

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      77
                      66
                      64

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      306
                      308
                      288

                      2331
                      Disbursements for guaranteed loan claims
                      45
                      6

                      2351
                      Repayments of loans receivable
                      –22
                      –23
                      –16

                      2361
                      Write-offs of loans receivable
                      –4
                      –3
                      –3

                      2364
                      Other adjustments, net
                      –17

                      2390
                      Outstanding, end of year
                      308
                      288
                      269

                      CONSOLIDATION

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      198,540
                      183,067
                      165,845

                      2251
                      Repayments and prepayments
                      –15,716
                      –12,355
                      –11,573

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –5,607
                      –4,093
                      –4,006

                      2263
                      Terminations for default that result in claim payments
                      –870
                      –774
                      –773

                      2264
                      Other adjustments, net
                      6,720

                      2290
                      Outstanding, end of year
                      183,067
                      165,845
                      149,493

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      177,575
                      157,552
                      142,019

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      14,067
                      14,876
                      14,950

                      2331
                      Disbursements for guaranteed loan claims
                      5,607
                      4,093
                      4,006

                      2351
                      Repayments of loans receivable
                      –3,129
                      –3,189
                      –3,330

                      2361
                      Write-offs of loans receivable
                      –870
                      –830
                      –822

                      2364
                      Other adjustments, net
                      –799

                      2390
                      Outstanding, end of year
                      14,876
                      14,950
                      14,804

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from Federal Family Education Loans (FFEL), formerly guaranteed student loans (GSL), committed in 1992 and beyond.
                The amounts in this account are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4251–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      13,920
                      15,682

                      Investments in US securities:

                      1106
                      Receivables, net
                      333
                      695

                      1206
                      Non-Federal assets: Receivables, net
                      115
                      72

                      Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:

                      1501
                      Defaulted guaranteed loans receivable, gross
                      29,790
                      31,549

                      1502
                      Interest receivable
                      4,236
                      4,541

                      1505
                      Allowance for subsidy cost (-)
                      –5,400
                      –6,446

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      28,626
                      29,644

                      1999
                      Total assets
                      42,994
                      46,093

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      3,192
                      1,664

                      2103
                      Debt
                      29,485
                      43,254

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      333
                      162

                      2204
                      Liabilities for loan guarantees
                      9,984
                      1,013

                      2999
                      Total liabilities
                      42,994
                      46,093

                      4999
                      Total liabilities and net position
                      42,994
                      46,093

             Federal Family Education Loan Program Financing Account

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–4251–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury

                      51

                      0741
                      Modification savings

                      3,657

                      0900
                      Total new obligations

                      3,708

                      Budgetary Resources:

                      Financing authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation-Positive MAT

                      528

                      1260
                      Appropriations, mandatory (total)

                      528

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      2

                      1850
                      Spending auth from offsetting collections, mand (total)

                      2

                      1900
                      Financing authority (total)

                      530

                      1930
                      Total budgetary resources available

                      530

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      –3,178

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      3,708

                      3020
                      Financing disbursements (gross)

                      –3,708

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      530

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      3,708

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Stafford special allowance rebate

                      –1

                      4123
                      Unsubsidized Stafford special allowance rebate

                      –1

                      4130
                      Offsets against gross financing auth and disbursements (total)

                      –2

                      4160
                      Financing authority, net (mandatory)

                      528

                      4170
                      Financing disbursements, net (mandatory)

                      3,706

                      4180
                      Financing authority, net (total)

                      528

                      4190
                      Financing disbursements, net (total)

                      3,706

             Temporary Student Loan Purchase Authority Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4453–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0006
                      Contract collection costs
                      14
                      58
                      83

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      2,471
                      2,873
                      2,717

                      0742
                      Downward reestimate paid to receipt account
                      1,491
                      474

                      0743
                      Interest on downward reestimates
                      130
                      45

                      0791
                      Direct program activities, subtotal
                      4,092
                      3,392
                      2,717

                      0900
                      Total new obligations
                      4,106
                      3,450
                      2,800

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,021
                      576

                      1023
                      Unobligated balances applied to repay debt
                      –1,021
                      –576

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      1,621
                      519

                      1440
                      Borrowing authority, mandatory (total)
                      1,621
                      519

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      5,671
                      9,702
                      7,631

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –2,610
                      –6,771
                      –4,831

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3,061
                      2,931
                      2,800

                      1900
                      Financing authority (total)
                      4,682
                      3,450
                      2,800

                      1930
                      Total budgetary resources available
                      4,682
                      3,450
                      2,800

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      576

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      11,652
                      11,652
                      11,652

                      3010
                      Obligations incurred, unexpired accounts
                      4,106
                      3,450
                      2,800

                      3020
                      Financing disbursements (gross)
                      –4,106
                      –3,450
                      –2,800

                      3050
                      Unpaid obligations, end of year
                      11,652
                      11,652
                      11,652

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      11,652
                      11,652
                      11,652

                      3200
                      Obligated balance, end of year
                      11,652
                      11,652
                      11,652

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      4,682
                      3,450
                      2,800

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      4,106
                      3,450
                      2,800

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate

                      –1,607

                      4120
                      Upward reestimate interest

                      –218

                      4122
                      Interest on uninvested funds
                      –237

                      4123
                      Principal repayments
                      –4,264
                      –6,530
                      –6,167

                      4123
                      Interest repayments
                      –1,008
                      –1,347
                      –1,464

                      4123
                      Fees and other refunds
                      –162

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –5,671
                      –9,702
                      –7,631

                      4160
                      Financing authority, net (mandatory)
                      –989
                      –6,252
                      –4,831

                      4170
                      Financing disbursements, net (mandatory)
                      –1,565
                      –6,252
                      –4,831

                      4180
                      Financing authority, net (total)
                      –989
                      –6,252
                      –4,831

                      4190
                      Financing disbursements, net (total)
                      –1,565
                      –6,252
                      –4,831

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4453–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      61,125
                      58,834
                      53,250

                      1251
                      Repayments: Repayments and prepayments
                      –4,264
                      –6,530
                      –6,167

                      1261
                      Adjustments: Capitalized interest

                      1,005
                      680

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      1,973
                      –59
                      –76

                      1290
                      Outstanding, end of year
                      58,834
                      53,250
                      47,687

             As required by the Federal Credit Reform Act of 1990, this nonbudgetary account records all cash flows to and from the Government
                resulting from the participation interest program authorized under the Ensuring Continued Access to Student Loans Act of 2008.
                Amounts in this account are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4453–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      5,546
                      5,101

                      Investments in US securities:

                      1106
                      Receivables, net
                      1,075
                      1,822

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      61,125
                      58,834

                      1402
                      Interest receivable
                      2,993
                      3,143

                      1405
                      Allowance for subsidy cost (-)
                      8,564
                      8,910

                      1499
                      Net present value of assets related to direct loans
                      72,682
                      70,887

                      1999
                      Total assets
                      79,303
                      77,810

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable

                      518

                      2103
                      Debt
                      79,302
                      77,292

                      2201
                      Non-Federal liabilities: Accounts payable
                      1

                      2999
                      Total liabilities
                      79,303
                      77,810

                      4999
                      Total liabilities and net position
                      79,303
                      77,810

             Student Loan Acquisition Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4449–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0005
                      Contract collection costs
                      21
                      35
                      49

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      1,318
                      1,700
                      1,615

                      0742
                      Downward reestimate paid to receipt account
                      658
                      531

                      0743
                      Interest on downward reestimates
                      61
                      67

                      0791
                      Direct program activities, subtotal
                      2,037
                      2,298
                      1,615

                      0900
                      Total new obligations
                      2,058
                      2,333
                      1,664

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      248
                      1,190

                      1023
                      Unobligated balances applied to repay debt
                      –248
                      –1,190

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      719
                      598

                      1440
                      Borrowing authority, mandatory (total)
                      719
                      598

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,517
                      5,569
                      4,671

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –1,988
                      –3,834
                      –3,007

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,529
                      1,735
                      1,664

                      1900
                      Financing authority (total)
                      3,248
                      2,333
                      1,664

                      1930
                      Total budgetary resources available
                      3,248
                      2,333
                      1,664

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,190

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      305
                      305
                      305

                      3010
                      Obligations incurred, unexpired accounts
                      2,058
                      2,333
                      1,664

                      3020
                      Financing disbursements (gross)
                      –2,058
                      –2,333
                      –1,664

                      3050
                      Unpaid obligations, end of year
                      305
                      305
                      305

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      305
                      305
                      305

                      3200
                      Obligated balance, end of year
                      305
                      305
                      305

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      3,248
                      2,333
                      1,664

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      2,058
                      2,333
                      1,664

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –715
                      –692

                      4120
                      Upward reestimate interest
                      –86
                      –87

                      4122
                      Interest on uninvested funds
                      –73

                      4123
                      Principal repayments
                      –2,929
                      –3,982
                      –3,788

                      4123
                      Borrower interest repayments
                      –645
                      –808
                      –883

                      4123
                      Fees and other refunds
                      –69

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –4,517
                      –5,569
                      –4,671

                      4160
                      Financing authority, net (mandatory)
                      –1,269
                      –3,236
                      –3,007

                      4170
                      Financing disbursements, net (mandatory)
                      –2,459
                      –3,236
                      –3,007

                      4180
                      Financing authority, net (total)
                      –1,269
                      –3,236
                      –3,007

                      4190
                      Financing disbursements, net (total)
                      –2,459
                      –3,236
                      –3,007

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4449–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      35,822
                      34,012
                      30,691

                      1251
                      Repayments: Repayments and prepayments
                      –2,929
                      –3,982
                      –3,788

                      1261
                      Adjustments: Capitalized interest

                      698
                      477

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      1,119
                      –37
                      –48

                      1290
                      Outstanding, end of year
                      34,012
                      30,691
                      27,332

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from the standard and short-term Put programs authorized under the Ensuring Continued Access to Student Loans Act
                of 2008.  Amounts in this account are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4449–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      84
                      1,025

                      Investments in US securities:

                      1106
                      Receivables, net
                      1,661
                      772

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      35,822
                      34,012

                      1402
                      Interest receivable
                      1,879
                      1,875

                      1405
                      Allowance for subsidy cost (-)
                      4,415
                      5,258

                      1499
                      Net present value of assets related to direct loans
                      42,116
                      41,145

                      1999
                      Total assets
                      43,861
                      42,942

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable

                      600

                      2103
                      Debt
                      43,860
                      42,342

                      2201
                      Non-Federal liabilities: Accounts payable
                      1

                      2999
                      Total liabilities
                      43,861
                      42,942

                      4999
                      Total liabilities and net position
                      43,861
                      42,942

             Temporary Student Loan Purchase Authority Conduit Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4459–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0003
                      Contract collection costs
                      17
                      91
                      97

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      90
                      62
                      63

                      0900
                      Total new obligations
                      107
                      153
                      160

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      79
                      17
                      86

                      1023
                      Unobligated balances applied to repay debt
                      –79
                      –17
                      –86

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      324
                      741
                      35,849

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –200
                      –502
                      –542

                      1850
                      Spending auth from offsetting collections, mand (total)
                      124
                      239
                      35,307

                      1930
                      Total budgetary resources available
                      124
                      239
                      35,307

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      17
                      86
                      35,147

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      72,638
                      71,634
                      70,930

                      3010
                      Obligations incurred, unexpired accounts
                      107
                      153
                      160

                      3020
                      Financing disbursements (gross)
                      –1,111
                      –857
                      –35,708

                      3050
                      Unpaid obligations, end of year
                      71,634
                      70,930
                      35,382

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      72,638
                      71,634
                      70,930

                      3200
                      Obligated balance, end of year
                      71,634
                      70,930
                      35,382

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      124
                      239
                      35,307

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1,111
                      857
                      35,708

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds
                      –32

                      4123
                      Direct Conduit Fees
                      –156
                      –44
                      –35

                      4123
                      Principal repayments
                      –105
                      –566
                      –599

                      4123
                      Interest repayments
                      –31
                      –89
                      –103

                      4123
                      FFB Commitment Fee

                      –42
                      –34

                      4123
                      FFB principal repayment

                      –35,000

                      4123
                      FFB interest repayment

                      –78

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –324
                      –741
                      –35,849

                      4160
                      Financing authority, net (mandatory)
                      –200
                      –502
                      –542

                      4170
                      Financing disbursements, net (mandatory)
                      787
                      116
                      –141

                      4180
                      Financing authority, net (total)
                      –200
                      –502
                      –542

                      4190
                      Financing disbursements, net (total)
                      787
                      116
                      –141

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4459–0–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      1,121
                      2,038
                      2,176

                      1232
                      Disbursements: Purchase of loans assets from the public
                      1,004
                      704
                      35,548

                      1251
                      Repayments: Repayments and prepayments
                      –104
                      –566
                      –35,598

                      1261
                      Adjustments: Capitalized interest

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      17

                      1290
                      Outstanding, end of year
                      2,038
                      2,176
                      2,126

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from the asset-backed commercial paper conduit authorized under the Ensuring Continued Access to Student Loans Act
                of 2008.  Amounts in this account are a means of financing and are not included in the budget totals.

          Balance Sheet (in millions of dollars)

                      Identification code 91–4459–0–3–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      38
                      22

                      Net value of assets related to post-1991 direct loans receivable:

                      1401
                      Direct loans receivable, gross
                      1,121
                      2,038

                      1402
                      Interest receivable
                      55
                      133

                      1405
                      Allowance for subsidy cost (-)
                      –233
                      –440

                      1499
                      Net present value of assets related to direct loans
                      943
                      1,731

                      1999
                      Total assets
                      981
                      1,753

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      963
                      1,734

                      2201
                      Non-Federal liabilities: Accounts payable
                      18
                      19

                      2999
                      Total liabilities
                      981
                      1,753

                      4999
                      Total liabilities and net position
                      981
                      1,753

             Federal Family Education Loan Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0101
                      Interest benefits, net of origination fees
                      3
                      3
                      3

                      0103
                      Default claims
                      59
                      51
                      45

                      0104
                      Death, disability, and bankruptcy claims
                      5
                      5
                      4

                      0105
                      Contract collection costs
                      24
                      20
                      17

                      0191
                      Subtotal, Stafford loans
                      91
                      79
                      69

                      0201
                      Default claims
                      7
                      8
                      7

                      0202
                      Death, disability, and bankruptcy claims
                      2
                      2
                      2

                      0205
                      Contract collection costs
                      6
                      4
                      3

                      0291
                      Subtotal, PLUS/SLS loans
                      15
                      14
                      12

                      0900
                      Total new obligations
                      106
                      93
                      81

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      236
                      203

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1022
                      Capital transfer of unobligated balances to general fund
                      –236
                      –203

                      1050
                      Unobligated balance (total)
                      1

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      496
                      404
                      325

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –188
                      –311
                      –244

                      1850
                      Spending auth from offsetting collections, mand (total)
                      308
                      93
                      81

                      1900
                      Budget authority (total)
                      308
                      93
                      81

                      1930
                      Total budgetary resources available
                      309
                      93
                      81

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      203

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      20
                      36
                      36

                      3010
                      Obligations incurred, unexpired accounts
                      106
                      93
                      81

                      3020
                      Outlays (gross)
                      –89
                      –93
                      –81

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3050
                      Unpaid obligations, end of year
                      36
                      36
                      36

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      20
                      36
                      36

                      3200
                      Obligated balance, end of year
                      36
                      36
                      36

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      308
                      93
                      81

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      89
                      93
                      81

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Fed collections on defaulted loans, stafford
                      –99
                      –112
                      –90

                      4123
                      Fed collections on bankruptcies, Stafford
                      –2
                      –1
                      –1

                      4123
                      Offsets against Federal tax refunds, Stafford
                      –136
                      –120
                      –97

                      4123
                      Reimbursements from guaranty agencies, Stafford
                      –127
                      –85
                      –68

                      4123
                      Other collections, Stafford
                      –32
                      –25
                      –20

                      4123
                      Federal collections on defaulted loans, PLUS/SLS
                      –65
                      –34
                      –27

                      4123
                      Federal collections on bankruptcies, PLUS/SLS

                      –1
                      –1

                      4123
                      Offsets against Federal tax refunds, PLUS/SLS
                      –8
                      –9
                      –7

                      4123
                      Reimbursements from guaranty agencies, PLUS/SLS
                      –27
                      –17
                      –14

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –496
                      –404
                      –325

                      4160
                      Budget authority, net (mandatory)
                      –188
                      –311
                      –244

                      4170
                      Outlays, net (mandatory)
                      –407
                      –311
                      –244

                      4180
                      Budget authority, net (total)
                      –188
                      –311
                      –244

                      4190
                      Outlays, net (total)
                      –407
                      –311
                      –244

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      STAFFORD LOANS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      692
                      594
                      537

                      2251
                      Repayments and prepayments
                      –19
                      –15
                      –11

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –64
                      –38
                      –29

                      2263
                      Terminations for default that result in claim payments
                      –5
                      –4
                      –4

                      2264
                      Other adjustments, net
                      –10

                      2290
                      Outstanding, end of year
                      594
                      537
                      493

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      576
                      510
                      468

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      5,375
                      4,770
                      4,616

                      2331
                      Disbursements for guaranteed loan claims
                      64
                      38
                      29

                      2351
                      Repayments of loans receivable
                      –244
                      –166
                      –134

                      2361
                      Write-offs of loans receivable
                      –5
                      –4
                      –4

                      2364
                      Other adjustments, net
                      –420
                      –22
                      –17

                      2390
                      Outstanding, end of year
                      4,770
                      4,616
                      4,490

                      PLUS/SLS LOANS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      90
                      75
                      67

                      2251
                      Repayments and prepayments
                      –4
                      –4
                      –4

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –9
                      –3
                      –2

                      2263
                      Terminations for default that result in claim payments
                      –2
                      –1
                      –2

                      2290
                      Outstanding, end of year
                      75
                      67
                      59

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      73
                      63
                      56

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      853
                      749
                      719

                      2331
                      Disbursements for guaranteed loan claims
                      9
                      3
                      2

                      2351
                      Repayments of loans receivable
                      –45
                      –28
                      –22

                      2361
                      Write-offs of loans receivable
                      –2
                      –2
                      –2

                      2364
                      Other adjustments, net
                      –66
                      –3
                      –2

                      2390
                      Outstanding, end of year
                      749
                      719
                      695

             As required by the Federal Credit Reform Act of 1990, this liquidating account records, for this program, all cash flows to
                and from the Government resulting from guaranteed student loans committed prior to 1992.  This account is shown on a cash
                basis.  All new loan activity in this program for 1992 and beyond is recorded in corresponding program and financing accounts.

          Balance Sheet (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2011 actual
                      2012 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      256
                      240

                      1701
                      Defaulted guaranteed loans, gross
                      6,228
                      5,519

                      1702
                      Interest receivable
                      4,034
                      5,358

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –6,587
                      –8,180

                      1799
                      Value of assets related to loan guarantees
                      3,675
                      2,697

                      1999
                      Total assets
                      3,931
                      2,937

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      3,886
                      2,913

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      4

                      2204
                      Liabilities for loan guarantees
                      41
                      24

                      2999
                      Total liabilities
                      3,931
                      2,937

                      4999
                      Total liabilities and net position
                      3,931
                      2,937

          Object Classification (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      96
                      84
                      72

                      41.0
                      Grants, subsidies, and contributions
                      3
                      3
                      3

                      42.0
                      Insurance claims and indemnities
                      7
                      6
                      6

                      99.9
                      Total new obligations
                      106
                      93
                      81

             Federal Perkins Loan Program Account

             Federal Perkins Loan Program Account

             (Legislative proposal, subject to PAYGO)Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

                      Identification code 91–0217–4–1–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Federal Perkins Loans

                      4,684

                      115999
                      Total direct loan levels

                      4,684

                      Direct loan subsidy (in percent):

                      132001
                      Federal Perkins Loans

                      –30.07

                      132999
                      Weighted average subsidy rate

                      –30.07

                      Direct loan subsidy budget authority:

                      133001
                      Federal Perkins Loans

                      –1,409

                      133999
                      Total subsidy budget authority

                      –1,409

                      Direct loan subsidy outlays:

                      134001
                      Federal Perkins Loans

                      –673

                      134999
                      Total subsidy outlays

                      –673

             Federal Perkins Loan Financing Account

             Federal Perkins Loan Financing Account

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 91–4574–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations

                      4,684

                      0713
                      Payment of interest to Treasury

                      40

                      0740
                      Negative subsidy obligations

                      1,409

                      0900
                      Total new obligations

                      6,133

                      Budgetary Resources:

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      6,110

                      1440
                      Borrowing authority, mandatory (total)

                      6,110

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      23

                      1850
                      Spending auth from offsetting collections, mand (total)

                      23

                      1900
                      Financing authority (total)

                      6,133

                      1930
                      Total budgetary resources available

                      6,133

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      6,133

                      3020
                      Financing disbursements (gross)

                      –2,951

                      3050
                      Unpaid obligations, end of year

                      3,182

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      3,182

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      6,133

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      2,951

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Payment of principal

                      –1

                      4123
                      Origination fees

                      –22

                      4130
                      Offsets against gross financing auth and disbursements (total)

                      –23

                      4160
                      Financing authority, net (mandatory)

                      6,110

                      4170
                      Financing disbursements, net (mandatory)

                      2,928

                      4180
                      Financing authority, net (total)

                      6,110

                      4190
                      Financing disbursements, net (total)

                      2,928

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4574–4–3–502
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation

                      4,684

                      1150
                      Total direct loan obligations

                      4,684

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1231
                      Disbursements: Direct loan disbursements

                      2,238

                      1251
                      Repayments: Repayments and prepayments

                      –1

                      1261
                      Adjustments: Capitalized interest

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)

                      1290
                      Outstanding, end of year

                      2,237

             Health Education Assistance Loans Program Account

             Consistent with the 2013 President's Budget, in 2014, the Health Education Assistance Loan (HEAL) program will be transferred
                to the Department of Education from the Department of Health and Human Services.  The Department of Education will assume
                responsibility for the program and the authority to administer, service, collect, and enforce the program.  In addition, the
                functions, assets, and liabilities of the Secretary of Health and Human Services that are associated with the HEAL program
                will be permanently transferred to the Secretary of Education.

             Health Education Assistance Loans Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4300–0–3–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0711
                      Default claim payments on principal

                      12

                      0900
                      Total new obligations

                      12

                      Budgetary Resources:

                      Unobligated balance:

                      1011
                      Unobligated balance transfer from other accts [75–4304]

                      99

                      1050
                      Unobligated balance (total)

                      99

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      6

                      1850
                      Spending auth from offsetting collections, mand (total)

                      6

                      1930
                      Total budgetary resources available

                      105

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      93

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      12

                      3020
                      Financing disbursements (gross)

                      –12

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      6

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      12

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds

                      –3

                      4123
                      Non-Federal sources

                      –3

                      4130
                      Offsets against gross financing auth and disbursements (total)

                      –6

                      4170
                      Financing disbursements, net (mandatory)

                      6

                      4190
                      Financing disbursements, net (total)

                      6

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 91–4300–0–3–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Position with respect to appropriations act limitation on commitments:

                      2143
                      Uncommitted limitation carried forward

                      2150
                      Total guaranteed loan commitments

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year

                      2251
                      Repayments and prepayments

                      –16

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable

                      –9

                      2263
                      Terminations for default that result in claim payments

                      –3

                      2264
                      Other adjustments, net

                      403

                      2290
                      Outstanding, end of year

                      375

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year

                      375

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year

                      2331
                      Disbursements for guaranteed loan claims

                      9

                      2351
                      Repayments and prepayments

                      –3

                      2361
                      Write-offs of loans receivable

                      2364
                      Other adjustments, net

                      184

                      2390
                      Outstanding, end of year

                      190

             As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from the Health Education Assistance Loan program.  Amounts in this account are a means of financing and are not
                included in the budget totals.

             Health Education Assistance Loans Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4299–0–3–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury

                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1

                      1260
                      Appropriations, mandatory (total)

                      1

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      10

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund

                      –9

                      1850
                      Spending auth from offsetting collections, mand (total)

                      1

                      1900
                      Budget authority (total)

                      2

                      1930
                      Total budgetary resources available

                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2

                      3020
                      Outlays (gross)

                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources

                      –10

                      4180
                      Budget authority, net (total)

                      –8

                      4190
                      Outlays, net (total)

                      –8

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 91–4299–0–3–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year

                      2251
                      Repayments and prepayments

                      –8

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable

                      –1

                      2264
                      Other adjustments, net

                      62

                      2290
                      Outstanding, end of year

                      53

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year

                      53

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year

                      2331
                      Disbursements for guaranteed loan claims

                      3

                      2351
                      Repayments of loans receivable

                      –7

                      2361
                      Write-offs of loans receivable

                      –21

                      2364
                      Other adjustments, net

                      349

                      2390
                      Outstanding, end of year

                      324

             As required by the Federal Credit Reform Act of 1990, this liquidating account records, for this program, all cash flows to
                and from the Government resulting from guaranteed HEAL loans committed prior to 1992.  This account is shown on a cash basis.
                All loan activity in this program for 1992 and beyond is recorded in corresponding program and financing accounts.

          Object Classification (in millions of dollars)

                      Identification code 91–4299–0–3–552
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      33.0
                      Investments and loans

                      1

                      42.0
                      Insurance claims and indemnities

                      1

                      99.9
                      Total new obligations

                      2

             Institute of Education Sciences

             Federal Funds
             Institute of Education SciencesFor carrying out activities authorized by the Education Sciences Reform Act of 2002, the National Assessment of Educational
             Progress Authorization Act, section 208 of the Educational Technical Assistance Act of 2002, and section 664 of the Individuals
             with Disabilities Education Act, [$621,150,000]$671,073,000, which shall remain available through September 30, [2014]2015: Provided, That funds available to carry out section 208 of the Educational Technical Assistance Act may be used to link Statewide
             elementary and secondary data systems with early childhood, postsecondary, and workforce data systems, or to further develop
             such systems: Provided further, That up to [$26,000,000]$25,000,000 of the funds available to carry out section 208 of the Educational Technical Assistance Act may be used for awards to public
             or private organizations or agencies to support activities to improve data coordination, quality, and use at the local, State,
             and national levels.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–1100–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Research, development, and dissemination
                      191
                      191
                      202

                      0002
                      Statistics
                      101
                      123
                      123

                      0003
                      Regional educational laboratories
                      61
                      87
                      57

                      0004
                      National Assessment
                      121
                      142
                      125

                      0005
                      National Assessment Governing Board
                      7
                      9
                      8

                      0006
                      Research in special education
                      50
                      50
                      60

                      0007
                      Statewide data systems
                      55
                      46
                      85

                      0008
                      Special education studies and evaluations
                      15
                      15
                      11

                      0100
                      Total direct program
                      601
                      663
                      671

                      0799
                      Total direct obligations
                      601
                      663
                      671

                      0801
                      Reimbursable program
                      2
                      2
                      2

                      0900
                      Total new obligations
                      603
                      665
                      673

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      62
                      69
                      4

                      1021
                      Recoveries of prior year unpaid obligations
                      13

                      1050
                      Unobligated balance (total)
                      75
                      69
                      4

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      595
                      598
                      671

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      594
                      598
                      671

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3
                      2
                      2

                      1750
                      Spending auth from offsetting collections, disc (total)
                      3
                      2
                      2

                      1900
                      Budget authority (total)
                      597
                      600
                      673

                      1930
                      Total budgetary resources available
                      672
                      669
                      677

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      69
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,120
                      998
                      946

                      3010
                      Obligations incurred, unexpired accounts
                      603
                      665
                      673

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –705
                      –717
                      –624

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –13

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –9

                      3050
                      Unpaid obligations, end of year
                      998
                      946
                      995

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –2
                      –2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2
                      –2
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,118
                      996
                      944

                      3200
                      Obligated balance, end of year
                      996
                      944
                      993

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      597
                      600
                      673

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      82
                      100
                      111

                      4011
                      Outlays from discretionary balances
                      623
                      617
                      513

                      4020
                      Outlays, gross (total)
                      705
                      717
                      624

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –2
                      –2
                      –2

                      4033
                      Non-Federal sources
                      –1

                      4040
                      Offsets against gross budget authority  and outlays (total)
                      –3
                      –2
                      –2

                      4070
                      Budget authority, net (discretionary)
                      594
                      598
                      671

                      4080
                      Outlays, net (discretionary)
                      702
                      715
                      622

                      4180
                      Budget authority, net (total)
                      594
                      598
                      671

                      4190
                      Outlays, net (total)
                      702
                      715
                      622

             Research and Statistics:
             Research, development, and dissemination._Funds support a diverse portfolio of investigator-led research and development, evaluation studies, research and development
                centers, and dissemination activities that provide parents, teachers, and schools with evidence-based information on effective
                educational practices.  Funds requested in 2014 would be used to sustain and expand research and evaluation efforts on topics
                in early childhood, elementary, secondary, and postsecondary education.

             Statistics._Funds support the Department's statistical data collection activities, which are conducted by the National Center for Education
                Statistics (NCES).  NCES collects, analyzes, and disseminates education statistics at all levels, from preschool through postsecondary
                and adult education, including statistics on international education activities.  The 2014 request would allow NCES to continue
                its on-going portfolio of activities, including collecting and reporting information on sub-baccalaureate education and training
                for adults, as well as to obtain State-level Program for International Student Assessment (PISA) data and to collect student-level
                administrative National Postsecondary Student Aid Survey (NPSAS) data every 2 years, providing more timely information on
                educational costs, financial aid, enrollment, and student progress.

             Regional educational laboratories._Funds support a network of 10 regional laboratories that provide expert advice, including training and technical assistance,
                to help States and school districts apply proven research findings in their school improvement efforts.

             Assessment._Funds support the National Assessment of Educational Progress (NAEP) and the National Assessment Governing Board (NAGB).
                NAEP administers assessments to samples of students in order to gather reliable information about educational attainment in
                important academic areas.  NAGB is responsible for formulating NAEP policy; developing student achievement levels; and selecting,
                consistent with the requirements of the statute, the subjects to be assessed.  The request for 2014 would provide support
                for conducting assessments in U.S. history, civics, and geography, as well as a technology and engineering literacy assessment.

             Research in special education._Funds support research to address gaps in scientific knowledge in order to improve special education and early intervention
                services and results for infants, toddlers, and children with disabilities.

             Statewide data systems._Funds support competitive awards to States to foster the design, development, and implementation of longitudinal data systems.
                In 2014, funding would support systems that include early childhood, postsecondary, and workforce information, as well as
                awards to public and private agencies to improve data coordination, quality, and use at the local, State, and national levels.
                Funding also will support initiatives designed to improve data on whether students are prepared for postsecondary education
                and the workforce.

             Special education studies and evaluations._Funds support studies, evaluations, and assessments related to the implementation of the Individuals with Disabilities Education
                Act in order to improve special education and early intervention services and results for infants, toddlers, and children
                with disabilities.

          Object Classification (in millions of dollars)

                      Identification code 91–1100–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      1
                      1
                      1

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      2
                      2
                      2

                      12.1
                      Civilian personnel benefits

                      1
                      1

                      25.1
                      Advisory and assistance services
                      21
                      30
                      30

                      25.2
                      Other services from non-Federal sources
                      217
                      251
                      238

                      25.5
                      Research and development contracts
                      102
                      123
                      94

                      25.7
                      Operation and maintenance of equipment
                      2
                      1
                      1

                      31.0
                      Equipment

                      2
                      2

                      41.0
                      Grants, subsidies, and contributions
                      256
                      253
                      303

                      99.0
                      Direct obligations
                      600
                      663
                      671

                      99.0
                      Reimbursable obligations
                      2
                      1
                      1

                      99.5
                      Below reporting threshold
                      1
                      1
                      1

                      99.9
                      Total new obligations
                      603
                      665
                      673

          Employment Summary

                      Identification code 91–1100–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      14
                      15
                      15

             Departmental Management

             Federal Funds
             Program AdministrationFor carrying out, to the extent not otherwise provided, the Department of Education Organization Act, including rental of
             conference rooms in the District of Columbia and hire of three passenger motor vehicles, [$463,815,000]$463,450,000, of which [$2,211,000]$2,000,000, to remain available until expended, shall be for relocation of, and renovation of buildings occupied by, Department staff. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 91–0800–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year

                      Receipts:

                      0220
                      Contributions
                      1

                      0400
                      Total: Balances and collections
                      1

                      Appropriations:

                      0500
                      Program Administration
                      –1

                      0799
                      Balance, end of year

          Program and Financing (in millions of dollars)

                      Identification code 91–0800–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Program administration
                      447
                      449
                      463

                      0801
                      Reimbursable program
                      4
                      4
                      4

                      0900
                      Total new obligations
                      451
                      453
                      467

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3
                      11
                      10

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      3
                      11

                      1021
                      Recoveries of prior year unpaid obligations
                      8

                      1050
                      Unobligated balance (total)
                      11
                      11
                      10

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      447
                      449
                      463

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      446
                      449
                      463

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1

                      1260
                      Appropriations, mandatory (total)
                      1

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      3
                      3
                      3

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      4
                      3
                      3

                      1900
                      Budget authority (total)
                      451
                      452
                      466

                      1930
                      Total budgetary resources available
                      462
                      463
                      476

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      11
                      10
                      9

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      139
                      132
                      137

                      3010
                      Obligations incurred, unexpired accounts
                      451
                      453
                      467

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –445
                      –448
                      –459

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –8

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –7

                      3050
                      Unpaid obligations, end of year
                      132
                      137
                      145

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1
                      –1
                      –1

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      1

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –1
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      138
                      131
                      136

                      3200
                      Obligated balance, end of year
                      131
                      136
                      144

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      450
                      452
                      466

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      353
                      356
                      364

                      4011
                      Outlays from discretionary balances
                      90
                      92
                      95

                      4020
                      Outlays, gross (total)
                      443
                      448
                      459

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –3
                      –3
                      –3

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4070
                      Budget authority, net (discretionary)
                      446
                      449
                      463

                      4080
                      Outlays, net (discretionary)
                      440
                      445
                      456

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1

                      4101
                      Outlays from mandatory balances
                      1

                      4110
                      Outlays, gross (total)
                      2

                      4180
                      Budget authority, net (total)
                      447
                      449
                      463

                      4190
                      Outlays, net (total)
                      442
                      445
                      456

             The Program Administration account includes the direct Federal costs of providing grants and administering elementary and
                secondary education; Indian education; English language acquisition; higher education; career, technical, and adult education;
                special education programs; and programs for persons with disabilities.  It also supports assessment, statistics, and research
                activities.

             In addition, this account includes the cost of providing centralized support and administrative services, overall policy development,
                and strategic planning for the Department.  Included in the centralized activities are rent and mail services; telecommunications;
                contractual services; financial management and accounting, including payments to schools, education agencies and other grant
                recipients, and preparation of auditable financial statements; information technology services; personnel management; personnel
                security; budget formulation and execution; legal services; congressional and public relations; and intergovernmental affairs.

             Included in this account is the Department of Education's cost to relocate staff and renovate buildings occupied by Department
                staff.

             Also included in this account are contributions from the public.  Activities supported include receptions for Blue Ribbon
                Schools and Historically Black Colleges and Universities.  Contributions not designated for a specific purpose are in the
                account's Gifts and Bequests Miscellaneous Fund.

             Reimbursable program._Reimbursements to this account are for providing administrative services to other agencies.

          Object Classification (in millions of dollars)

                      Identification code 91–0800–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      194
                      206
                      209

                      11.3
                      Other than full-time permanent
                      28
                      13
                      13

                      11.5
                      Other personnel compensation
                      3
                      3
                      3

                      11.9
                      Total personnel compensation
                      225
                      222
                      225

                      12.1
                      Civilian personnel benefits
                      63
                      65
                      66

                      13.0
                      Benefits for former personnel
                      3

                      21.0
                      Travel and transportation of persons
                      5
                      4
                      4

                      23.1
                      Rental payments to GSA
                      41
                      43
                      44

                      23.3
                      Communications, utilities, and miscellaneous charges
                      2
                      1
                      1

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      3
                      3
                      3

                      25.2
                      Other services from non-Federal sources
                      19
                      23
                      25

                      25.3
                      Other goods and services from Federal sources
                      22
                      22
                      22

                      25.7
                      Operation and maintenance of equipment
                      60
                      62
                      67

                      26.0
                      Supplies and materials
                      1
                      1
                      1

                      31.0
                      Equipment
                      1
                      1
                      2

                      32.0
                      Land and structures
                      1
                      1
                      2

                      99.0
                      Direct obligations
                      447
                      449
                      463

                      99.0
                      Reimbursable obligations
                      4
                      4
                      4

                      99.9
                      Total new obligations
                      451
                      453
                      467

          Employment Summary

                      Identification code 91–0800–0–1–503
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      2,053
                      2,035
                      2,051

             Office for Civil RightsFor expenses necessary for the Office for Civil Rights, as authorized by section 203 of the Department of Education Organization
             Act, [$105,318,000]$107,500,000. Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–0700–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Civil rights
                      103
                      104
                      108

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      103
                      104
                      108

                      1160
                      Appropriation, discretionary (total)
                      103
                      104
                      108

                      1930
                      Total budgetary resources available
                      103
                      104
                      108

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      18
                      17
                      19

                      3010
                      Obligations incurred, unexpired accounts
                      103
                      104
                      108

                      3020
                      Outlays (gross)
                      –103
                      –102
                      –106

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      17
                      19
                      21

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      18
                      17
                      19

                      3200
                      Obligated balance, end of year
                      17
                      19
                      21

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      103
                      104
                      108

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      90
                      88
                      91

                      4011
                      Outlays from discretionary balances
                      13
                      14
                      15

                      4020
                      Outlays, gross (total)
                      103
                      102
                      106

                      4180
                      Budget authority, net (total)
                      103
                      104
                      108

                      4190
                      Outlays, net (total)
                      103
                      102
                      106

             The Office for Civil Rights is responsible for ensuring that no person is unlawfully discriminated against on the basis of
                race, color, national origin, sex, disability, or age in the delivery of services or the provision of benefits in programs
                or activities of schools and institutions receiving financial assistance from the Department of Education. The authorities
                under which the Office for Civil Rights operates are Title VI of the Civil Rights Act of 1964 (racial and ethnic discrimination),
                Title IX of the Education Amendments of 1972 (sex discrimination), section 504 of the Rehabilitation Act of 1973 (discrimination
                against individuals with a disability), the Age Discrimination Act of 1975, the Americans with Disabilities Act of 1990, and
                the Boy Scouts of America Equal Access Act of 2002.

          Object Classification (in millions of dollars)

                      Identification code 91–0700–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      56
                      59
                      58

                      11.3
                      Other than full-time permanent
                      3
                      3
                      4

                      11.5
                      Other personnel compensation
                      1
                      1

                      11.9
                      Total personnel compensation
                      60
                      63
                      62

                      12.1
                      Civilian personnel benefits
                      17
                      18
                      18

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      8
                      8
                      9

                      25.2
                      Other services from non-Federal sources
                      1
                      2
                      2

                      25.3
                      Other goods and services from Federal sources
                      3
                      3
                      3

                      25.7
                      Operation and maintenance of equipment
                      13
                      9
                      13

                      99.9
                      Total new obligations
                      103
                      104
                      108

          Employment Summary

                      Identification code 91–0700–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      582
                      598
                      598

             Office of Inspector GeneralFor expenses necessary for the Office of the Inspector General, as authorized by section 212 of the Department of Education
             Organization Act, [$62,401,000]$62,347,000.  Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 91–1400–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Inspector General
                      64
                      60
                      62

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      60
                      60
                      62

                      1160
                      Appropriation, discretionary (total)
                      60
                      60
                      62

                      1930
                      Total budgetary resources available
                      65
                      60
                      62

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      13
                      12
                      16

                      3010
                      Obligations incurred, unexpired accounts
                      64
                      60
                      62

                      3020
                      Outlays (gross)
                      –64
                      –56
                      –60

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      12
                      16
                      18

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      13
                      12
                      16

                      3200
                      Obligated balance, end of year
                      12
                      16
                      18

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      60
                      60
                      62

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      49
                      47
                      49

                      4011
                      Outlays from discretionary balances
                      15
                      9
                      11

                      4020
                      Outlays, gross (total)
                      64
                      56
                      60

                      4180
                      Budget authority, net (total)
                      60
                      60
                      62

                      4190
                      Outlays, net (total)
                      64
                      56
                      60

             The Inspector General is responsible for the quality, coverage, and coordination of audit and investigation functions relating
                to Federal education activities.  The Inspector General has the authority to inquire into all activities of the Department,
                including those performed under Federal education contracts, grants, or other agreements.  Under the Chief Financial Officers
                Act of 1990, the Inspector General is also responsible for internal reviews of the Department's financial systems and audits
                of its financial statements.

          Object Classification (in millions of dollars)

                      Identification code 91–1400–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      28
                      28
                      29

                      11.3
                      Other than full-time permanent
                      2
                      1
                      1

                      11.5
                      Other personnel compensation
                      2

                      11.9
                      Total personnel compensation
                      32
                      29
                      30

                      12.1
                      Civilian personnel benefits
                      11
                      10
                      11

                      21.0
                      Travel and transportation of persons
                      1
                      2
                      2

                      23.1
                      Rental payments to GSA
                      5
                      5
                      6

                      25.1
                      Advisory and assistance services
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      4
                      4
                      4

                      25.3
                      Other goods and services from Federal sources
                      2
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      6
                      5
                      5

                      31.0
                      Equipment
                      1
                      1

                      32.0
                      Land and structures

                      1
                      1

                      99.0
                      Direct obligations
                      63
                      60
                      62

                      99.5
                      Below reporting threshold
                      1

                      99.9
                      Total new obligations
                      64
                      60
                      62

          Employment Summary

                      Identification code 91–1400–0–1–751
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      298
                      269
                      277

             Hurricane Education Recovery

             Federal Funds
             Hurricane Education Recovery

             Program and Financing (in millions of dollars)

                      Identification code 91–0013–0–1–500
                      2012 actual
                      2013 CR
                      2014 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      24
                      9
                      1

                      3020
                      Outlays (gross)
                      –15
                      –8

                      3050
                      Unpaid obligations, end of year
                      9
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      24
                      9
                      1

                      3200
                      Obligated balance, end of year
                      9
                      1
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      15
                      8

                      4190
                      Outlays, net (total)
                      15
                      8

             Amounts in this schedule reflect balances that are spending out from prior-year appropriations.

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Offsetting receipts from the public:

                      91–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      6
                      20
                      20

                      91–271810
                      Federal Family Education Loan Program, Negative Subsidies
                      262

                      Legislative proposal, subject to PAYGO

                      3,657

                      91–271830
                      Federal Family Education Loan Program, Downward Reestimates of Subsidies
                      16,109
                      9,942

                      91–274130
                      College Housing and Academic Facilities Loan, Downward Reestimates of Subsidies
                      20
                      198

                      91–278110
                      Federal Direct Student Loan Program, Negative Subsidies
                      22,907
                      33,605
                      37,947

                      Legislative proposal, subject to PAYGO

                      –8,952
                      –12,543

                      91–278130
                      Federal Direct Student Loan Program, Downward Reestimates of Subsidies
                      1,351
                      11,426

                      91–278310
                      Federal Perkins Loan, Negative Subsidies

                      673

                      91–279430
                      TEACH Grant Program, Downward Reestimates of Subsidies

                      17

                      91–291500
                      Repayment of Loans, Capital Contributions, Higher Education Activities
                      25
                      25
                      25

                      91–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      2
                      47
                      47

                      General Fund Offsetting receipts from the public
                      40,682
                      46,328
                      29,826

                      Intragovernmental payments:

                      91–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      –69

                      General Fund Intragovernmental payments
                      –69

             GENERAL PROVISIONS

             SEC. 301.  No funds appropriated in this Act may be used for the transportation of students or teachers (or for the purchase of equipment
          for such transportation) in order to overcome racial imbalance in any school or school system, or for the transportation of
          students or teachers (or for the purchase of equipment for such transportation) in order to carry out a plan of racial desegregation
          of any school or school system.SEC. 302.  None of the funds contained in this Act shall be used to require, directly or indirectly, the transportation of any student
          to a school other than the school which is nearest the student's home, except for a student requiring special education, to
          the school offering such special education, in order to comply with title VI of the Civil Rights Act of 1964. For the purpose
          of this section an indirect requirement of transportation of students includes the transportation of students to carry out
          a plan involving the reorganization of the grade structure of schools, the pairing of schools, or the clustering of schools,
          or any combination of grade restructuring, pairing, or clustering. The prohibition described in this section does not include
          the establishment of magnet schools.SEC. 303.  No funds appropriated in this Act may be used to prevent the implementation of programs of voluntary prayer and meditation
          in the public schools.'

          (transfer of funds)SEC. 304.  Not to exceed 1 percent of any discretionary funds (pursuant to the Balanced Budget and Emergency Deficit Control Act of
          1985) which are appropriated for the Department of Education in this Act may be transferred between appropriations, but no
          such appropriation shall be increased by more than 3 percent by any such transfer: Provided, That the transfer authority granted by this section shall not be used to create any new program or to fund any project or
          activity for which no funds are provided in this Act: Provided further, That the Committees on Appropriations of the House of Representatives and the Senate are notified at least 15 days in advance
          of any transfer.SEC. 305.  The Outlying Areas may consolidate funds received under this Act, pursuant to 48 U.S.C. 1469a, under part A of title V of
          the ESEA.SEC. 306.  Section 105(f)(1)(B)(ix) of the Compact of Free Association Amendments Act of 2003 (48 U.S.C. 1921d(f)(1)(B)(ix)) shall be
          applied by substituting ["2013"] "2014" for "2009''.SEC. 307. (a)  The Secretary may reserve not more than 0.5 percent from each appropriation made available in this Act for the accounts identified
          in subsection (d), with the exception of the appropriation for subpart 1 of part A of title IV of the Higher Education Act
          of 1965, in order to carry out evaluations of any of the programs or activities that are funded under such accounts.
          (b)  Any funds reserved under this section shall be available for obligation through September 30, [2014] 2015.

          (c) Such funds shall be in addition to any other funds available to the Secretary for evaluation.
          (d)  The accounts referred to in subsection (a) are: "Accelerating Achievement and Ensuring Equity", "Impact Aid", "Education
             Improvement Programs", "Supporting Student Success", "Indian Student Education", "Innovation and Instructional Teams", "English
             Learner Education", "Rehabilitation Services and Disability Research", "Career, Technical, and Adult Education", "Student
             Financial Assistance", "Student Aid Administration", and "Higher Education."