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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
             [Education for the Disadvantaged] Accelerating Achievement and Ensuring Equity[For carrying out title I of the Elementary and Secondary Education Act of 1965 (referred to in this Act as "ESEA'') and section
             418A of the Higher Education Act of 1965 (referred to in this Act as "HEA''), $15,552,693,000, of which $4,625,762,000 shall
             become available on July 1, 2014, and shall remain available through September 30, 2015, and of which $10,841,177,000 shall
             become available on October 1, 2014, and shall remain available through September 30, 2015, for academic year 2014–2015: Provided, That $6,459,401,000 shall be for basic grants under section 1124 of the ESEA: Provided further, That up to $3,984,000 of these funds shall be available to the Secretary of Education (referred to in this title as "Secretary'')
             on October 1, 2013, to obtain annually updated local educational agency-level census poverty data from the Bureau of the Census:
             Provided further, That $1,362,301,000 shall be for concentration grants under section 1124A of the ESEA: Provided further, That $3,281,550,000 shall be for targeted grants under section 1125 of the ESEA: Provided further, That $3,281,550,000 shall be for education finance incentive grants under section 1125A of the ESEA: Provided further, That funds available under sections 1124, 1124A, 1125 and 1125A of the ESEA may be used to provide homeless children and
             youths with services not ordinarily provided to other students under those sections, including supporting the liaison designated
             pursuant to section 722(g)(1)(J)(ii) of the McKinney-Vento Homeless Assistance Act, and providing transportation pursuant
             to section 722(g)(1)(J)(iii) of such Act: Provided further, That $880,000 shall be to carry out sections 1501 and 1503 of the ESEA: Provided further, That $505,756,000 shall be available for school improvement grants under section 1003(g) of the ESEA, which shall be allocated
             by the Secretary through the formula described in section 1003(g)(2) and shall be used consistent with the requirements of
             section 1003(g), except that State and local educational agencies may use such funds to serve any school eligible to receive
             assistance under part A of title I that has not made adequate yearly progress for at least 2 years or is in the State's lowest
             quintile of performance based on proficiency rates and, in the case of secondary schools, priority shall be given to those
             schools with graduation rates below 60 percent: Provided further, That notwithstanding section 1003(g)(5)(C) of the ESEA, the Secretary may permit a State educational agency to establish
             an award period of up to 5 years for each participating local educational agency: Provided further, That funds available for school improvement grants may be used by a local educational agency to implement a whole-school
             reform strategy for a school using an evidence-based strategy that ensures whole-school reform is undertaken in partnership
             with a strategy developer offering a whole-school reform program that is based on at least a moderate level of evidence that
             the program will have a statistically significant effect on student outcomes, including more than one well-designed or well-implemented
             experimental or quasi-experimental study: Provided further, That funds available for school improvement grants may be used by a local educational agency to implement an alternative
             State-determined school improvement strategy that has been established by a State educational agency with the approval of
             the Secretary: Provided further, That a local educational agency that is determined to be eligible for services under subpart 1 or 2 of part B of title VI
             of the ESEA may modify not more than one element of a school improvement grant model: Provided further, That notwithstanding section 1003(g)(5)(A), each State educational agency may establish a maximum subgrant size of not more
             than $2,000,000 for each participating school applicable to such funds: Provided further, That the Secretary may reserve up to 5 percent of the funds available for section 1003(g) of the ESEA to carry out activities
             to build State and local educational agency capacity to implement effectively the school improvement grants program: Provided further, That $158,000,000 shall be available under section 1502 of the ESEA for a comprehensive literacy development and education
             program to advance literacy skills, including pre-literacy skills, reading, and writing, for students from birth through grade
             12, including limited-English-proficient students and students with disabilities, of which one-half of 1 percent shall be
             reserved for the Secretary of the Interior for such a program at schools funded by the Bureau of Indian Education, one-half
             of 1 percent shall be reserved for grants to the outlying areas for such a program, up to 5 percent may be reserved for national
             activities, and the remainder shall be used to award competitive grants to State educational agencies for such a program,
             of which a State educational agency may reserve up to 5 percent for State leadership activities, including technical assistance
             and training, data collection, reporting, and administration, and shall subgrant not less than 95 percent to local educational
             agencies or, in the case of early literacy, to local educational agencies or other nonprofit providers of early childhood
             education that partner with a public or private nonprofit organization or agency with a demonstrated record of effectiveness
             in improving the early literacy development of children from birth through kindergarten entry and in providing professional
             development in early literacy, giving priority to such agencies or other entities serving greater numbers or percentages of
             disadvantaged children: Provided further, That the State educational agency shall ensure that at least 15 percent of the subgranted funds are used to serve children
             from birth through age 5, 40 percent are used to serve students in kindergarten through grade 5, and 40 percent are used to
             serve students in middle and high school including an equitable distribution of funds between middle and high schools: Provided further, That eligible entities receiving subgrants from State educational agencies shall use such funds for services and activities
             that have the characteristics of effective literacy instruction through professional development, screening and assessment,
             targeted interventions for students reading below grade level and other research-based methods of improving classroom instruction
             and practice.] (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0900–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies
                      13,757
                      14,395
                      10,841

                      0002
                      School improvement grants
                      533
                      506

                      0003
                      Striving readers
                      151
                      158

                      0004
                      State agency programs
                      422
                      429

                      0005
                      Evaluation
                      3
                      1

                      0006
                      Special programs for migrant students
                      35
                      35

                      0007
                      High school graduation initiative
                      46
                      46

                      0900
                      Total new obligations
                      14,947
                      15,570
                      10,841

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      549
                      524
                      507

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4,901
                      4,712

                      1130
                      Appropriations permanently reduced
                      –256

                      1160
                      Appropriation, discretionary (total)
                      4,645
                      4,712

                      Advance appropriations, discretionary:

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

                      1173
                      Advance appropriations permanently reduced
                      –564

                      1180
                      Advanced appropriation, discretionary  (total)
                      10,277
                      10,841
                      10,841

                      1900
                      Budget authority (total)
                      14,922
                      15,553
                      10,841

                      1930
                      Total budgetary resources available
                      15,471
                      16,077
                      11,348

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      524
                      507
                      507

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      11,373
                      9,463
                      8,161

                      3010
                      Obligations incurred, unexpired accounts
                      14,947
                      15,570
                      10,841

                      3020
                      Outlays (gross)
                      –16,795
                      –16,872
                      –15,488

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –62

                      3050
                      Unpaid obligations, end of year
                      9,463
                      8,161
                      3,514

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      11,373
                      9,463
                      8,161

                      3200
                      Obligated balance, end of year
                      9,463
                      8,161
                      3,514

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      14,922
                      15,553
                      10,841

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      7,585
                      8,550
                      8,456

                      4011
                      Outlays from discretionary balances
                      9,210
                      8,322
                      7,032

                      4020
                      Outlays, gross (total)
                      16,795
                      16,872
                      15,488

                      4180
                      Budget authority, net (total)
                      14,922
                      15,553
                      10,841

                      4190
                      Outlays, net (total)
                      16,795
                      16,872
                      15,488

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      14,922
                      15,553
                      10,841

                      Outlays
                      16,795
                      16,872
                      15,488

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      3,696

                      Outlays

                      74

                      Total:

                      Budget Authority
                      14,922
                      15,553
                      14,537

                      Outlays
                      16,795
                      16,872
                      15,562

             SUMMARY OF PROGRAM LEVEL (in millions of dollars)

                         2013–2014 Academic Year
                         2014–2015 Academic Year
                         2015–2016 Academic Year

                         New Budget Authority
                         $4,645
                         $4,712
                         $3,696

                         Advance appropriation
                         10,841
                         10,841
                         11,682

                         Total program level
                         15,486
                         15,553
                         15,684

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

             1To account for the Administration's ESEA reauthorization proposal, the 2015 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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      5
                      4
                      4

                      25.2
                      Other services from non-Federal sources
                      23
                      18
                      16

                      41.0
                      Grants, subsidies, and contributions
                      14,919
                      15,548
                      10,821

                      99.9
                      Total new obligations
                      14,947
                      15,570
                      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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      College- and career-ready students

                      2,703

                      0002
                      School turnaround grants

                      506

                      0003
                      State agency programs

                      422

                      0004
                      Homeless children and youth education

                      65

                      0900
                      Total new obligations

                      3,696

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      3,696

                      1160
                      Appropriation, discretionary (total)

                      3,696

                      1900
                      Budget authority (total)

                      3,696

                      1930
                      Total budgetary resources available

                      3,696

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      3,696

                      3020
                      Outlays (gross)

                      –74

                      3050
                      Unpaid obligations, end of year

                      3,622

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      3,622

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      3,696

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      74

                      4180
                      Budget authority, net (total)

                      3,696

                      4190
                      Outlays, net (total)

                      74

             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.

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      4

                      25.2
                      Other services from non-Federal sources

                      16

                      41.0
                      Grants, subsidies, and contributions

                      3,676

                      99.9
                      Total new obligations

                      3,696

             School ReadinessFor carrying out, in accordance with the applicable requirements of part D of title V of the Elementary and Secondary Education
                Act of 1965, $500,000,000, for obligation through December 31, 2015, for a preschool development grants program: Provided,
                That the Secretary shall use all funds made available under this heading to make competitive awards to States, local education
                agencies, or local governmental entities (as determined by the Secretary) for activities that build the capacity within the
                State to develop, enhance, or expand high-quality preschool programs, including comprehensive services and family engagement,
                for preschool-aged children from families at or below 200 percent of the Federal poverty line: Provided further, That the
                Secretary may permit or require States, local education agencies, or local governmental entities to subgrant a portion of
                grant funds to local educational agencies or other early learning providers (including, but not limited to, Head Start programs
                and licensed child care providers), or consortia thereof, 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 subgrantees that are local educational
                agencies shall form strong partnerships with early learning providers and that subgrantees that are early learning providers
                shall form strong partnerships with local educational agencies, in order to carry out the requirements of the subgrant: Provided
                further, That, notwithstanding the second proviso, up to 3 percent of such funds for preschool development grants shall be
                available for technical assistance, evaluation, and other national activities related to such grants.
          Program and Financing (in millions of dollars)

                      Identification code 91–0015–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Preschool development grants

                      500

                      0900
                      Total new obligations (object class 41.0)

                      500

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      500

                      1160
                      Appropriation, discretionary (total)

                      500

                      1930
                      Total budgetary resources available

                      500

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      500

                      3020
                      Outlays (gross)

                      –25

                      3050
                      Unpaid obligations, end of year

                      475

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      475

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      500

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      25

                      4180
                      Budget authority, net (total)

                      500

                      4190
                      Outlays, net (total)

                      25

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority

                      500

                      Outlays

                      25

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      1,300

                      Outlays

                      130

                      Total:

                      Budget Authority

                      1,800

                      Outlays

                      155

             Preschool development grants._Funds would support grants to develop, enhance, or expand high-quality preschool programs. The Department would provide competitive
                grants to States, local education agencies, or local governmental entities to ensure that every State willing to commit to
                expanding preschool access has the systems and supports, as well as model local programs, needed to implement high-quality
                preschool for four-year-old children.

             School Readiness

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

                      Identification code 91–0015–4–1–501
                      2013 actual
                      2014 est.
                      2015 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 Aid[For carrying out programs of financial assistance to federally affected schools authorized by title VIII of the ESEA, $1,288,603,000,
             of which $1,151,233,000 shall be for basic support payments under section 8003(b), $48,316,000 shall be for payments for children
             with disabilities under section 8003(d), $17,406,000 shall be for construction under section 8007(a), $66,813,000 shall be
             for Federal property payments under section 8002, and $4,835,000, to remain available until expended, shall be for facilities
             maintenance under section 8008: Provided, That for purposes of computing the amount of a payment for an eligible local educational agency under section 8003(a) for
             school year 2013–2014, children enrolled in a school of such agency that would otherwise be eligible for payment under section
             8003(a)(1)(B) of such Act, but due to the deployment of both parents or legal guardians, or a parent or legal guardian having
             sole custody of such children, or due to the death of a military parent or legal guardian while on active duty (so long as
             such children reside on Federal property as described in section 8003(a)(1)(B)), are no longer eligible under such section,
             shall be considered as eligible students under such section, provided such students remain in average daily attendance at
             a school in the same local educational agency they attended prior to their change in eligibility status.] (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0102–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Basic support payments
                      1,093
                      1,152

                      0002
                      Payments for children with disabilities
                      46
                      48

                      0091
                      Direct program activities, subtotal
                      1,139
                      1,200

                      0101
                      Facilities maintenance
                      3
                      5

                      0201
                      Construction
                      33
                      17

                      0301
                      Payments for Federal property
                      63
                      67

                      0900
                      Total new obligations (object class 41.0)
                      1,238
                      1,289

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      19
                      4
                      4

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,291
                      1,289

                      1130
                      Appropriations permanently reduced
                      –68

                      1160
                      Appropriation, discretionary (total)
                      1,223
                      1,289

                      1930
                      Total budgetary resources available
                      1,242
                      1,293
                      4

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      4
                      4
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      455
                      347
                      253

                      3010
                      Obligations incurred, unexpired accounts
                      1,238
                      1,289

                      3011
                      Obligations incurred, expired accounts
                      447

                      3020
                      Outlays (gross)
                      –1,342
                      –1,383
                      –138

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –451

                      3050
                      Unpaid obligations, end of year
                      347
                      253
                      115

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      455
                      347
                      253

                      3200
                      Obligated balance, end of year
                      347
                      253
                      115

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,223
                      1,289

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1,092
                      1,142

                      4011
                      Outlays from discretionary balances
                      250
                      241
                      138

                      4020
                      Outlays, gross (total)
                      1,342
                      1,383
                      138

                      4180
                      Budget authority, net (total)
                      1,223
                      1,289

                      4190
                      Outlays, net (total)
                      1,342
                      1,383
                      138

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      1,223
                      1,289

                      Outlays
                      1,342
                      1,383
                      138

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      1,221

                      Outlays

                      1,081

                      Total:

                      Budget Authority
                      1,223
                      1,289
                      1,221

                      Outlays
                      1,342
                      1,383
                      1,219

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Basic support payments

                      1,151

                      0002
                      Payments for children with disabilities

                      48

                      0091
                      Direct program activities, subtotal

                      1,199

                      0101
                      Facilities maintenance

                      5

                      0201
                      Construction

                      17

                      0900
                      Total new obligations (object class 41.0)

                      1,221

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      1,221

                      1160
                      Appropriation, discretionary (total)

                      1,221

                      1930
                      Total budgetary resources available

                      1,221

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,221

                      3020
                      Outlays (gross)

                      –1,081

                      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

                      1,221

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      1,081

                      4180
                      Budget authority, net (total)

                      1,221

                      4190
                      Outlays, net (total)

                      1,081

             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 930,000 federally connected students enrolled in about 1,150 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 8–12 construction grants will be awarded competitively to the highest-need Impact Aid LEAs for emergency repairs
                and modernization of school facilities.

             [School Improvement Programs] Education Improvement ProgramsFor carrying out school improvement activities authorized by [parts A and B of title II, part B of title IV, parts A and B of title VI, and parts B and C of title VII of the ESEA; the
             McKinney-Vento Homeless Assistance Act;] 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, [$4,397,391,000] $71,742,000,  of which [$2,580,358,000 shall become available on July 1, 2014, and remain available through September 30, 2015, and of which $1,681,441,000
             shall become available on October 1, 2014, and shall remain available through September 30, 2015, for academic year 2014–2015:
             Provided, That funds made available to carry out part B of title VII of the ESEA may be used for construction, renovation, and modernization
             of any elementary school, secondary school, or structure related to an elementary school or secondary school, run by the Department
             of Education of the State of Hawaii, that serves a predominantly Native Hawaiian student body: Provided further, That funds made available to carry out part C of title VII of the ESEA shall be awarded on a competitive basis, and also
             may be used for construction: Provided further, That] $48,445,000 shall be available to carry out section 203 of the Educational Technical Assistance Act of 2002: Provided[further], That $16,699,000 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:
             Provided further, That up to 2 percent of the funds for subpart 1 of part A of title II of the ESEA shall be reserved by the Secretary for
             competitive awards for teacher or principal recruitment and training or professional enhancement activities to national not-for-profit
             organizations, of which up to 10 percent may be used for related research, dissemination, evaluation, technical assistance,
             and outreach activities: Provided further, That $149,717,000 shall be to carry out part B of title II of the ESEA] to provide technical assistance in the implementation of the Supplemental Education Grants program. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–1000–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Improving teacher quality State grants
                      2,334
                      2,402
                      1,681

                      0002
                      Mathematics and science partnerships
                      141
                      153

                      0003
                      21st century community learning centers
                      1,091
                      1,163

                      0004
                      State assessments
                      375
                      383

                      0005
                      Education for homeless children and youth
                      62
                      65

                      0006
                      Education for Native Hawaiians
                      32
                      32

                      0007
                      Alaska Native education equity
                      31
                      31

                      0008
                      Training and advisory services
                      7
                      7
                      7

                      0009
                      Rural education
                      170
                      171

                      0010
                      Supplemental education grants
                      17
                      18
                      17

                      0011
                      Comprehensive centers
                      48
                      48
                      48

                      0012
                      Project SERV
                      1

                      0900
                      Total new obligations
                      4,309
                      4,473
                      1,753

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      78
                      76

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      2,863
                      2,716
                      72

                      1130
                      Appropriations permanently reduced
                      –150

                      1160
                      Appropriation, discretionary (total)
                      2,713
                      2,716
                      72

                      Advance appropriations, discretionary:

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

                      1173
                      Advance appropriations permanently reduced
                      –87

                      1180
                      Advanced appropriation, discretionary  (total)
                      1,594
                      1,681
                      1,681

                      1900
                      Budget authority (total)
                      4,307
                      4,397
                      1,753

                      1930
                      Total budgetary resources available
                      4,385
                      4,473
                      1,753

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      76

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5,103
                      4,637
                      4,824

                      3010
                      Obligations incurred, unexpired accounts
                      4,309
                      4,473
                      1,753

                      3020
                      Outlays (gross)
                      –4,756
                      –4,286
                      –4,322

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –19

                      3050
                      Unpaid obligations, end of year
                      4,637
                      4,824
                      2,255

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5,103
                      4,637
                      4,824

                      3200
                      Obligated balance, end of year
                      4,637
                      4,824
                      2,255

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4,307
                      4,397
                      1,753

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      971
                      1,063
                      1,010

                      4011
                      Outlays from discretionary balances
                      3,785
                      3,223
                      3,312

                      4020
                      Outlays, gross (total)
                      4,756
                      4,286
                      4,322

                      4180
                      Budget authority, net (total)
                      4,307
                      4,397
                      1,753

                      4190
                      Outlays, net (total)
                      4,756
                      4,286
                      4,322

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      4,307
                      4,397
                      1,753

                      Outlays
                      4,756
                      4,286
                      4,322

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      895

                      Outlays

                      18

                      Total:

                      Budget Authority
                      4,307
                      4,397
                      2,648

                      Outlays
                      4,756
                      4,286
                      4,340

             SUMMARY OF PROGRAM LEVEL (in millions of dollars)

                         2013–2014 Academic Year
                         2014–2015 Academic Year
                         2015–2016 Academic Year

                         New Budget Authority
                         $2,713
                         $2,716
                         $967

                         Advance Appropriation
                         1,681
                         1,681
                         0

                         Total program level
                         4,307
                         4,397
                         967

                         Change in advance appropriation over previous year
                         0
                         0
                         –1,6811

             1To account for the Administration's ESEA reauthorization proposal, the 2015 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 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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      1

                      25.2
                      Other services from non-Federal sources
                      20
                      2

                      25.3
                      Other goods and services from Federal sources
                      1
                      1

                      25.5
                      Research and development contracts
                      2
                      1
                      2

                      25.7
                      Operation and maintenance of equipment

                      1

                      41.0
                      Grants, subsidies, and contributions
                      4,286
                      4,467
                      1,751

                      99.9
                      Total new obligations
                      4,309
                      4,473
                      1,753

             Education Improvement Programs

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

                      Identification code 91–1000–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Effective teaching and learning:  Literacy

                      184

                      0002
                      Effective teaching and learning for a well-rounded education

                      25

                      0003
                      College pathways and accelerated learning

                      75

                      0004
                      Assessing achievement

                      378

                      0005
                      Rural education

                      170

                      0006
                      Education for Native Hawaiians

                      32

                      0007
                      Alaska Native education equity

                      31

                      0900
                      Total new obligations

                      895

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      895

                      1160
                      Appropriation, discretionary (total)

                      895

                      1900
                      Budget authority (total)

                      895

                      1930
                      Total budgetary resources available

                      895

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      895

                      3020
                      Outlays (gross)

                      –18

                      3050
                      Unpaid obligations, end of year

                      877

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      877

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      895

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      18

                      4180
                      Budget authority, net (total)

                      895

                      4190
                      Outlays, net (total)

                      18

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources

                      8

                      41.0
                      Grants, subsidies, and contributions

                      887

                      99.9
                      Total new obligations

                      895

             [Safe Schools and Citizenship Education] Supporting Student Success[For carrying out activities authorized by part A of title IV and subparts 1, 2, and 10 of part D of title V of the ESEA, $270,892,000:
             Provided, That $90,000,000 shall be available for subpart 2 of part A of title IV, of which up to $8,000,000, to remain available
             until expended, shall be for the Project School Emergency Response to Violence ("Project SERV'') program to provide education-related
             services to local educational agencies and institutions of higher education in which the learning environment has been disrupted
             due to a violent or traumatic crisis: Provided further, That $56,754,000 shall be available for Promise Neighborhoods and shall be available through December 31, 2014.] (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0203–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Safe and drug-free schools and communities national activities
                      62
                      95

                      0002
                      Elementary and secondary school counseling
                      50
                      50

                      0003
                      Physical education program
                      75
                      75

                      0004
                      Promise neighborhoods
                      61
                      53
                      57

                      0500
                      Direct program activities, subtotal
                      248
                      273
                      57

                      0799
                      Total direct obligations
                      248
                      273
                      57

                      0803
                      Reimbursable program activity
                      2

                      0900
                      Total new obligations
                      250
                      273
                      57

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      66
                      59
                      57

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      256
                      271

                      1130
                      Appropriations permanently reduced
                      –13

                      1160
                      Appropriation, discretionary (total)
                      243
                      271

                      1900
                      Budget authority (total)
                      243
                      271

                      1930
                      Total budgetary resources available
                      309
                      330
                      57

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      59
                      57

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      483
                      395
                      350

                      3010
                      Obligations incurred, unexpired accounts
                      250
                      273
                      57

                      3020
                      Outlays (gross)
                      –315
                      –318
                      –272

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –23

                      3050
                      Unpaid obligations, end of year
                      395
                      350
                      135

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      483
                      395
                      350

                      3200
                      Obligated balance, end of year
                      395
                      350
                      135

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      243
                      271

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      5

                      4011
                      Outlays from discretionary balances
                      314
                      313
                      272

                      4020
                      Outlays, gross (total)
                      315
                      318
                      272

                      4180
                      Budget authority, net (total)
                      243
                      271

                      4190
                      Outlays, net (total)
                      315
                      318
                      272

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      243
                      271

                      Outlays
                      315
                      318
                      272

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      1,463

                      Outlays

                      29

                      Total:

                      Budget Authority
                      243
                      271
                      1,463

                      Outlays
                      315
                      318
                      301

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      3
                      2

                      25.2
                      Other services from non-Federal sources
                      10
                      9
                      1

                      25.3
                      Other goods and services from Federal sources
                      2
                      3

                      41.0
                      Grants, subsidies, and contributions
                      236
                      258
                      54

                      99.0
                      Direct obligations
                      248
                      273
                      57

                      99.0
                      Reimbursable obligations
                      2

                      99.9
                      Total new obligations
                      250
                      273
                      57

             Supporting Student Success

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

                      Identification code 91–0203–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Successful, safe, and healthy students

                      214

                      0002
                      Promise neighborhoods

                      100

                      0003
                      21st Century community learning centers

                      1,149

                      0900
                      Total new obligations

                      1,463

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      1,463

                      1160
                      Appropriation, discretionary (total)

                      1,463

                      1930
                      Total budgetary resources available

                      1,463

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,463

                      3020
                      Outlays (gross)

                      –29

                      3050
                      Unpaid obligations, end of year

                      1,434

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1,434

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      1,463

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      29

                      4180
                      Budget authority, net (total)

                      1,463

                      4190
                      Outlays, net (total)

                      29

             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 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
                in Now Is The Time, the President's plan to protect our children and our communities by reducing gun violence, including efforts to create positive
                school climates and to counter the effects of pervasive violence on students.

             21st century community learning centers.—Funds would support competitive grants to States, LEAs, nonprofit 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.

          Object Classification (in millions of dollars)

                      Identification code 91–0203–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      3

                      25.2
                      Other services from non-Federal sources

                      21

                      25.3
                      Other goods and services from Federal sources

                      2

                      41.0
                      Grants, subsidies, and contributions

                      1,437

                      99.9
                      Total new obligations

                      1,463

             Indian Student Education [For expenses necessary to carry out, to the extent not otherwise provided, title VII, part A of the ESEA, $123,939,000.] (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0101–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies
                      100
                      100

                      0002
                      Special programs for Indian children
                      18
                      18

                      0003
                      National activities
                      6
                      6

                      0900
                      Total new obligations
                      124
                      124

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      131
                      124

                      1130
                      Appropriations permanently reduced
                      –7

                      1160
                      Appropriation, discretionary (total)
                      124
                      124

                      1930
                      Total budgetary resources available
                      124
                      124

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      140
                      133
                      144

                      3010
                      Obligations incurred, unexpired accounts
                      124
                      124

                      3020
                      Outlays (gross)
                      –128
                      –113
                      –117

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      133
                      144
                      27

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      140
                      133
                      144

                      3200
                      Obligated balance, end of year
                      133
                      144
                      27

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      124
                      124

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3
                      6

                      4011
                      Outlays from discretionary balances
                      125
                      107
                      117

                      4020
                      Outlays, gross (total)
                      128
                      113
                      117

                      4180
                      Budget authority, net (total)
                      124
                      124

                      4190
                      Outlays, net (total)
                      128
                      113
                      117

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      124
                      124

                      Outlays
                      128
                      113
                      117

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      124

                      Outlays

                      6

                      Total:

                      Budget Authority
                      124
                      124
                      124

                      Outlays
                      128
                      113
                      123

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      6
                      6

                      41.0
                      Grants, subsidies, and contributions
                      118
                      118

                      99.9
                      Total new obligations
                      124
                      124

             Indian Student Education

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

                      Identification code 91–0101–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Grants to local educational agencies

                      100

                      0002
                      Special programs for Indian children

                      18

                      0003
                      National activities

                      6

                      0900
                      Total new obligations

                      124

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      124

                      1160
                      Appropriation, discretionary (total)

                      124

                      1930
                      Total budgetary resources available

                      124

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      124

                      3020
                      Outlays (gross)

                      –6

                      3050
                      Unpaid obligations, end of year

                      118

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      118

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      124

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      6

                      4180
                      Budget authority, net (total)

                      124

                      4190
                      Outlays, net (total)

                      6

             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 Student 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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources

                      6

                      41.0
                      Grants, subsidies, and contributions

                      118

                      99.9
                      Total new obligations

                      124

             Education Jobs Fund

             Program and Financing (in millions of dollars)

                      Identification code 91–0012–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      229
                      10

                      3020
                      Outlays (gross)
                      –219
                      –10

                      3050
                      Unpaid obligations, end of year
                      10

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      229
                      10

                      3200
                      Obligated balance, end of year
                      10

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      219
                      10

                      4190
                      Outlays, net (total)
                      219
                      10

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,865
                      2,572

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –1,292
                      –2,572

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      2,572

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,865
                      2,572

                      3200
                      Obligated balance, end of year
                      2,572

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      1,292
                      2,572

                      4190
                      Outlays, net (total)
                      1,292
                      2,572

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

             Office of Innovation and Improvement

             Federal Funds
             Innovation and [Improvement] Instructional Teams[For carrying out activities authorized by part G of title I, subpart 5 of part A and parts C and D of title II, parts B, C,
             and D of title V of the ESEA, and sections 14006 and 14007 of division A of the American Recovery and Reinvestment Act of
             2009, as amended, $1,181,317,000: Provided, That $250,000,000 shall be available through December 31, 2014 for awards to States, in accordance with the applicable requirements
             of section 14006 of division A of Public Law 111–5, as amended: Provided further, That the Secretary, jointly with the Secretary of HHS, shall use all funds made available under the immediately preceding
             proviso to make competitive awards in accordance with such section 14006 to States for improving early childhood care and
             education, except that, notwithstanding sections 14006(a) and 14005(d)(6) of such division, such awards may be limited to
             activities that build the capacity within the State to develop, enhance, or expand high-quality preschool programs, including
             comprehensive services and family engagement, for preschool-aged children from families at or below 200 percent of the Federal
             poverty line: Provided further, That each State may subgrant a portion of such grant funds to local educational agencies and other early learning providers
             (including but not limited to Head Start programs and licensed child care providers), or consortia thereof, 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 subgrantees that are local educational agencies shall form strong partnerships with early learning providers and that
             subgrantees that are early learning providers shall form strong partnerships with local educational agencies, in order to
             carry out the requirements of the subgrant: Provided further, That, notwithstanding the second proviso, up to 3 percent of such funds for improving early childhood care and education
             shall be available for technical assistance, evaluation, and other national activities related to such grants: Provided further, That not later than 30 days prior to the announcement of a competition under such section 14006 pursuant to the requirements
             of this Act, the Secretary shall submit a report outlining the proposed competition and priorities to the Committees on Appropriations
             of the House of Representatives and the Senate: Provided further, That the Secretary shall administer State grants for improving early childhood care and education under such section jointly
             with the Secretary of HHS on such terms as such Secretaries set forth in an interagency agreement: Provided further, That up to $141,602,000 shall be available through December 31, 2014 for section 14007 of division A of Public Law 111–5,
             and up to 5 percent of such funds may be used for technical assistance and the evaluation of activities carried out under
             such section: Provided further, That the Secretary may renew a grant made under section 14007 for additional 1-year periods, for fiscal year 2014 and thereafter,
             if the grantee is meeting its performance targets, up to a total award period of 6 years: Provided further, That the education facilities clearinghouse established through a competitive award process in fiscal year 2013 is authorized
             to collect and disseminate information on effective educational practices and the latest research regarding the planning,
             design, financing, construction, improvement, operation, and maintenance of safe, healthy, high-performance public facilities
             for early learning programs, kindergarten through grade 12, and higher education: Provided further, That $288,771,000 of the funds for subpart 1 of part D of title V of the ESEA shall be for competitive grants to local educational
             agencies, including charter schools that are local educational agencies, or States, or partnerships of: (1) a local educational
             agency, a State, or both; and (2) at least one nonprofit organization to develop and implement performance-based compensation
             systems for teachers, principals, and other personnel in high-need schools: Provided further, That such performance-based compensation systems must consider gains in student academic achievement as well as classroom
             evaluations conducted multiple times during each school year among other factors and provide educators with incentives to
             take on additional responsibilities and leadership roles: Provided further, That recipients of such grants shall demonstrate that such performance-based compensation systems are developed with the
             input of teachers and school leaders in the schools and local educational agencies to be served by the grant: Provided further, That recipients of such grants may use such funds to develop or improve systems and tools (which may be developed and used
             for the entire local educational agency or only for schools served under the grant) that would enhance the quality and success
             of the compensation system, such as high-quality teacher evaluations and tools to measure growth in student achievement: Provided further, That applications for such grants shall include a plan to sustain financially the activities conducted and systems developed
             under the grant once the grant period has expired: Provided further, That up to 5 percent of such funds for competitive grants shall be available for technical assistance, training, peer review
             of applications, program outreach, and evaluation activities: Provided further, That of the funds available for part B of title V of the ESEA, the Secretary shall use not less than $11,000,000 to carry
             out activities under section 5205(b) and shall use not less than $12,000,000 for subpart 2: Provided further, That of the funds available for subpart 1 of part B of title V of the ESEA, and notwithstanding section 5205(a), the Secretary
             shall reserve not less than $45,000,000 to make multiple awards to non-profit charter management organizations and other entities
             that are not for-profit entities for the replication and expansion of successful charter school models and shall reserve up
             to $11,000,000 to carry out the activities described in section 5205(a), including improving quality and oversight of charter
             schools and providing technical assistance and grants to authorized public chartering agencies in order to increase the number
             of high-performing charter schools: Provided further, That funds available for part B of title V of the ESEA may be used for grants that support preschool education in charter
             schools: Provided further, That each application submitted pursuant to section 5203(a) shall describe a plan to monitor and hold accountable authorized
             public chartering agencies through such activities as providing technical assistance or establishing a professional development
             program, which may include evaluation, planning, training, and systems development for staff of authorized public chartering
             agencies to improve the capacity of such agencies in the State to authorize, monitor, and hold accountable charter schools:
             Provided further, That each application submitted pursuant to section 5203(a) shall contain assurances that State law, regulations, or other
             policies require that: (1) each authorized charter school in the State operate under a legally binding charter or performance
             contract between itself and the school's authorized public chartering agency that describes the rights and responsibilities
             of the school and the public chartering agency; conduct annual, timely, and independent audits of the school's financial statements
             that are filed with the school's authorized public chartering agency; and demonstrate improved student academic achievement;
             and (2) authorized public chartering agencies use increases in student academic achievement for all groups of students described
             in section 1111(b)(2)(C)(v) of the ESEA as the most important factor when determining to renew or revoke a school's charter.] (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0204–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Race to the top
                      634
                      429
                      247

                      0002
                      Investing in innovation
                      147
                      141
                      140

                      0003
                      Teacher incentive fund
                      284
                      289

                      0004
                      Transition to teaching
                      25
                      14

                      0005
                      School leadership
                      27
                      26

                      0006
                      Charter schools grants
                      228
                      236

                      0007
                      Credit enhancement for charter school facilities
                      13
                      12

                      0008
                      Magnet schools assistance
                      92
                      92

                      0009
                      Advanced placement
                      29
                      28

                      0010
                      Ready-to-learn television
                      26
                      26

                      0011
                      Fund for the Improvement of Education:  Programs of national significance
                      38
                      42

                      0012
                      Arts in education
                      24
                      25

                      0100
                      Total direct program
                      1,567
                      1,360
                      387

                      0799
                      Total direct obligations
                      1,567
                      1,360
                      387

                      0801
                      Reimbursable program activity (DC schools)
                      41
                      89
                      58

                      0900
                      Total new obligations
                      1,608
                      1,449
                      445

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      726
                      621
                      442

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,528
                      1,181

                      1130
                      Appropriations permanently reduced
                      –80

                      1160
                      Appropriation, discretionary (total)
                      1,448
                      1,181

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      57
                      89
                      58

                      1750
                      Spending auth from offsetting collections, disc (total)
                      57
                      89
                      58

                      1900
                      Budget authority (total)
                      1,505
                      1,270
                      58

                      1930
                      Total budgetary resources available
                      2,231
                      1,891
                      500

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –2

                      1941
                      Unexpired unobligated balance, end of year
                      621
                      442
                      55

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,909
                      3,379
                      2,143

                      3010
                      Obligations incurred, unexpired accounts
                      1,608
                      1,449
                      445

                      3020
                      Outlays (gross)
                      –1,108
                      –2,685
                      –1,319

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –30

                      3050
                      Unpaid obligations, end of year
                      3,379
                      2,143
                      1,269

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,909
                      3,379
                      2,143

                      3200
                      Obligated balance, end of year
                      3,379
                      2,143
                      1,269

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,505
                      1,270
                      58

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4
                      26
                      1

                      4011
                      Outlays from discretionary balances
                      1,104
                      2,659
                      1,318

                      4020
                      Outlays, gross (total)
                      1,108
                      2,685
                      1,319

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4033
                      Non-Federal sources
                      –57
                      –89
                      –58

                      4180
                      Budget authority, net (total)
                      1,448
                      1,181

                      4190
                      Outlays, net (total)
                      1,051
                      2,596
                      1,261

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      1,448
                      1,181

                      Outlays
                      1,051
                      2,596
                      1,261

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      3,854

                      Outlays

                      77

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      5,000

                      Outlays

                      2,750

                      Total:

                      Budget Authority
                      1,448
                      6,181
                      3,854

                      Outlays
                      1,051
                      2,596
                      4,088

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      3
                      3
                      3

                      25.2
                      Other services from non-Federal sources
                      51
                      45

                      25.5
                      Research and development contracts
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      1,512
                      1,311
                      384

                      99.0
                      Direct obligations
                      1,567
                      1,360
                      387

                      99.0
                      Reimbursable obligations
                      41
                      89
                      58

                      99.9
                      Total new obligations
                      1,608
                      1,449
                      445

             Innovation and Instructional Teams

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

                      Identification code 91–0204–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Race to the Top equity and opportunity

                      300

                      0002
                      Investing in innovation

                      165

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

                      320

                      0004
                      High school redesign

                      150

                      0005
                      Effective teachers and leaders State grants

                      2,000

                      0006
                      School leadership

                      35

                      0007
                      ConnectEDucators

                      200

                      0008
                      Teacher and leader innovation fund

                      320

                      0009
                      Expanding educational options

                      248

                      0010
                      Magnet schools assistance

                      92

                      0011
                      Fund for the Improvement of Education: Programs of national significance

                      24

                      0100
                      Total direct program

                      3,854

                      0900
                      Total new obligations

                      3,854

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      3,854

                      1160
                      Appropriation, discretionary (total)

                      3,854

                      1930
                      Total budgetary resources available

                      3,854

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      3,854

                      3020
                      Outlays (gross)

                      –77

                      3050
                      Unpaid obligations, end of year

                      3,777

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      3,777

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      3,854

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      77

                      4180
                      Budget authority, net (total)

                      3,854

                      4190
                      Outlays, net (total)

                      77

             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: equity and opportunity.—Funds would support competitive grants centered on increasing the academic performance of high-need students and closing
                achievement gaps. Grants would be used to help link together State and local fiscal, student achievement, and human resource
                data systems, allowing schools to identify and address the needs of underserved students by improving access to high-quality
                teachers and leaders, rigorous coursework, and other evidence-based supports. The program would build on reforms implemented
                under previous Race to the Top competitions and ESEA flexibility, while also improving the use and effectiveness of resources
                from other Federal programs such as Title I Grants to Local Educational Agencies and State Longitudinal Data Systems.

             Investing in innovation.—Funds would support grants to local educational agencies (LEAs) or to nonprofit organizations in partnership with one or
                more LEAs or a consortium of schools 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.—Funds would support competitive grants to consortia of LEAs in partnership with institutions of higher education (IHEs),
                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
                effectiveness and student engagement and achievement. Funds would also support a STEM Teacher Pathways program, a STEM Master
                Teacher Corps, and the Effective Teaching and Learning: STEM program.

             High school redesign.—Funds would support competitive grants to transform teaching and learning in high schools by encouraging partnerships among
                LEAs, IHEs, businesses, and other entities to enhance instruction and provide career-related experiences to students, helping
                them prepare for college and careers. 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 10 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.

             ConnectEDucators.—Funds would support investments in high-quality professional development and instructional resources to help educators as
                they transition to using technology and data to improve student learning, as enabled by the Administration's ConnectED initiative
                to expand access to broadband and wireless networks in schools and libraries.

             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.

             School leadership.—Funds would support competitive grants to States, high-need LEAs, nonprofit organizations, and IHEs, 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.

             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, partnerships between districts and researchers
                to support non-cognitive interventions, and continuation of efforts to improve the quality, analysis, and reporting of elementary
                and secondary education performance data.

          Object Classification (in millions of dollars)

                      Identification code 91–0204–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      62

                      25.2
                      Other services from non-Federal sources

                      44

                      41.0
                      Grants, subsidies, and contributions

                      3,748

                      99.9
                      Total new obligations

                      3,854

             Innovation and Instructional Teams

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

                      Identification code 91–0204–4–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Recognizing educatonal 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

                      5,000

                      3010
                      Obligations incurred, unexpired accounts

                      5,000

                      3020
                      Outlays (gross)

                      –2,750

                      3050
                      Unpaid obligations, end of year

                      5,000
                      2,250

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      5,000

                      3200
                      Obligated balance, end of year

                      5,000
                      2,250

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      5,000

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      2,750

                      4180
                      Budget authority, net (total)

                      5,000

                      4190
                      Outlays, net (total)

                      2,750

             Recognizing educational success, professional excellence, and collaborative teaching (RESPECT).—Funds would provide targeted support for teachers and school leaders in areas of identified need, including stronger preparation
                and early career support; opportunities for teacher development, advancement, and leadership; help in transitioning to college-
                and career-ready standards; and supportive work environments.

             Office of English Language Acquisition

             Federal Funds
             English [Language Acquisition] Learner Education[For carrying out part A of title III of the ESEA, $723,400,000, which shall become available on July 1, 2014, and shall remain
             available through September 30, 2015, except that 6.5 percent of such amount shall be available on October 1, 2013, and shall
             remain available through September 30, 2015, to carry out activities under section 3111(c)(1)(C): Provided, That the Secretary shall use estimates of the American Community Survey child counts for the most recent 3-year period available
             to calculate allocations under such part.] (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–1300–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      English language acquisition grants
                      695
                      723

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      14
                      15
                      15

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1050
                      Unobligated balance (total)
                      16
                      15
                      15

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      732
                      723

                      1130
                      Appropriations permanently reduced
                      –38

                      1160
                      Appropriation, discretionary (total)
                      694
                      723

                      1930
                      Total budgetary resources available
                      710
                      738
                      15

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      15
                      15
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,036
                      1,031
                      985

                      3010
                      Obligations incurred, unexpired accounts
                      695
                      723

                      3020
                      Outlays (gross)
                      –696
                      –769
                      –718

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      1,031
                      985
                      267

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,036
                      1,031
                      985

                      3200
                      Obligated balance, end of year
                      1,031
                      985
                      267

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      694
                      723

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4
                      7

                      4011
                      Outlays from discretionary balances
                      692
                      762
                      718

                      4020
                      Outlays, gross (total)
                      696
                      769
                      718

                      4180
                      Budget authority, net (total)
                      694
                      723

                      4190
                      Outlays, net (total)
                      696
                      769
                      718

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      694
                      723

                      Outlays
                      696
                      769
                      718

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      723

                      Outlays

                      7

                      Total:

                      Budget Authority
                      694
                      723
                      723

                      Outlays
                      696
                      769
                      725

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      4
                      3

                      25.2
                      Other services from non-Federal sources
                      2
                      3

                      41.0
                      Grants, subsidies, and contributions
                      689
                      717

                      99.9
                      Total new obligations
                      695
                      723

             English Learner Education

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

                      Identification code 91–1300–2–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      English language acquisition grants

                      723

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      723

                      1160
                      Appropriation, discretionary (total)

                      723

                      1930
                      Total budgetary resources available

                      723

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      723

                      3020
                      Outlays (gross)

                      –7

                      3050
                      Unpaid obligations, end of year

                      716

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      716

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      723

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      7

                      4180
                      Budget authority, net (total)

                      723

                      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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services

                      4

                      25.2
                      Other services from non-Federal sources

                      2

                      41.0
                      Grants, subsidies, and contributions

                      717

                      99.9
                      Total new obligations

                      723

             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, [$12,497,300,000] $12,600,627,000, of which [$2,981,201,000] $2,243,808,000 shall become available on July 1, [2014] 2015, and shall remain available through September 30, [2015] 2016, and of which [$9,283,383,000] $10,124,103,000 shall become available on October 1, [2014] 2015, and shall remain available through September 30, [2015] 2016, for academic year [2014–2015] 2015–2016: 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 [2013] 2014, 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 after reserving funds described in the 12th proviso, but not less than the amount for that activity during fiscal year [2013] 2014: 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 funds reserved under 611(c) of the IDEA 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 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 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: Provided further, That, notwithstanding section 612(a)(18)(B),
                in reducing a State's allocation under section 611 for failure to comply with the requirement of section 612(a)(18)(A), the
                Secretary may apply that reduction over a period of consecutive fiscal years, not to exceed five, until the entire reduction
                is applied: Provided further, That the Secretary may, in any fiscal year in which a State's allocation under section 611 is
                reduced in accordance with section 612(a)(18)(B), reduce the amount a State may reserve under section 611(e)(1) by an amount
                that bears the same relation to the maximum amount described in that paragraph as the reduction under section 612(a)(18)(B)
                bears to the total allocation the State would have received in that fiscal year under section 611(d) in the absence of the
                reduction: Provided further, That the Secretary shall either reduce the allocation of funds under section 611 for any fiscal
                year following the fiscal year for which the State fails to comply with the requirement of section 612(a)(18)(A) as authorized
                by section 612(a)(18)(B), or seek to recover funds under section 452 of the General Education Provisions Act (20 U.S.C. 1234a):
                Provided further, That the Secretary may reserve up to $100,000,000 of the funds made available for section 611 of the IDEA
                to support: (1) competitive grants to States, outlying areas, freely associated states, and the Secretary of the Interior
                to carry out activities identified in its State Systemic Improvement Plans to improve results for children with disabilities
                birth through age 21 under Parts B and C of the IDEA; and (2) related activities for carrying out and assessing the performance
                of such those grants: Provided further, That funds reserved under the preceding proviso shall remain available for obligation
                through September 30, 2016: Provided further, That each entity that receives a grant under the second preceding proviso may
                make subgrants, contracts, or otherwise distribute those funds on a competitive, targeted, or formula basis to public, private,
                and non-profit entities, including local educational agencies and early intervention service providers, to carry out activities
                authorized under that proviso: Provided further, That, notwithstanding section 611(d)(1) of the IDEA, after reserving funds
                under the third preceding proviso and funds for technical assistance, and for payments to the outlying areas, the freely associated
                States, and the Secretary of the Interior under sections 611(b) and (c) of the IDEA, the Secretary shall allocate the remaining
                amount among the States in accordance with section 611(d) of the IDEA. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0300–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Grants to States
                      10,982
                      11,476
                      10,644

                      0002
                      Preschool grants
                      353
                      353
                      353

                      0003
                      Grants for infants and families
                      443
                      493
                      450

                      0091
                      Subtotal, State grants
                      11,778
                      12,322
                      11,447

                      0101
                      State personnel development
                      42
                      42
                      42

                      0102
                      Technical assistance and dissemination
                      44
                      44
                      44

                      0103
                      Personnel preparation
                      84
                      84
                      84

                      0104
                      Parent information centers
                      27
                      27
                      27

                      0105
                      Technology and media services
                      28
                      28
                      28

                      0191
                      Subtotal, National activities
                      225
                      225
                      225

                      0200
                      Total Direct Program
                      12,003
                      12,547
                      11,672

                      0201
                      Special Olympics education programs
                      8
                      8
                      8

                      0203
                      PROMISE: Promoting Readiness of Minors in SSI
                      2
                      2

                      0291
                      Direct program activities, subtotal
                      10
                      10
                      8

                      0900
                      Total new obligations
                      12,013
                      12,557
                      11,680

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      103
                      72
                      12

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3,357
                      3,214
                      2,477

                      1130
                      Appropriations permanently reduced
                      –176

                      1160
                      Appropriation, discretionary (total)
                      3,181
                      3,214
                      2,477

                      Advance appropriations, discretionary:

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

                      1173
                      Advance appropriations permanently reduced
                      –482

                      1180
                      Advanced appropriation, discretionary  (total)
                      8,801
                      9,283
                      9,283

                      1900
                      Budget authority (total)
                      11,982
                      12,497
                      11,760

                      1930
                      Total budgetary resources available
                      12,085
                      12,569
                      11,772

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      72
                      12
                      92

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6,945
                      6,533
                      5,778

                      3010
                      Obligations incurred, unexpired accounts
                      12,013
                      12,557
                      11,680

                      3020
                      Outlays (gross)
                      –12,366
                      –13,312
                      –12,453

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –59

                      3050
                      Unpaid obligations, end of year
                      6,533
                      5,778
                      5,005

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,945
                      6,533
                      5,778

                      3200
                      Obligated balance, end of year
                      6,533
                      5,778
                      5,005

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      11,982
                      12,497
                      11,760

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      6,111
                      7,616
                      7,606

                      4011
                      Outlays from discretionary balances
                      6,255
                      5,696
                      4,847

                      4020
                      Outlays, gross (total)
                      12,366
                      13,312
                      12,453

                      4180
                      Budget authority, net (total)
                      11,982
                      12,497
                      11,760

                      4190
                      Outlays, net (total)
                      12,366
                      13,312
                      12,453

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

                         2013–2014 Academic Year
                         2014–2015 Academic Year
                         2015–2016 Academic Year

                         Current Budget Authority
                         $1,692
                         $2,189
                         $1,449

                         Advance appropriation
                         10,975
                         9,283
                         10,124

                         Total program level
                         11,578
                         11,472
                         11,573

                         Change in advance appropriation from the previous year
                         0
                         0
                         8411

             1To account for the Administration's ESEA reauthorization proposal, the 2015 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. The request for the Grants to States program includes $100 million to support new Results
                Driven Accountability (RDA) Incentive grants. These 4-year competitive grants will be used by States to identify and implement
                promising, evidence-based reforms that will improve service delivery for children with disabilities served under Parts B and
                C of IDEA, while also building State and local capacity to continue to improve outcomes for those children in the long-term.

             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:
             Basis for Leaving Special Education for Youth with Disabilities Ages 14 and Older

                         2009–2010 Actual
                         2010–2011 Actual
                         2011–2012 Actual

                         Status of Exiting Students

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

                         Graduated with a diploma
                         37.9% / 256,102
                         39.7% / 255,801
                         39.7% / 250,575

                         Graduated through certification
                         8.9% / 60,001
                         9.2% / 58,946
                         8.5% / 53,901

                         Transferred to regular education
                         9.9% / 66,920
                         9.5% / 61,243
                         10.2% / 64,637

                         Dropped out of school/not known to continue
                         12.8% / 86,327
                         12.6% / 80,927
                         12.7% / 80,427

                         Moved, but known to have continued in education
                         29.6% / 199,899
                         28.2% / 181,618
                         27.9% / 175,709

                         Reached maximum age for services/other
                         .8% / 5,071
                         .8% / 5,245
                         .9% / 5,565

                         Total
                         100% / 674,320
                         100% / 643,780
                         100% / 630,823

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      5
                      5
                      3

                      25.3
                      Other goods and services from Federal sources
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      12,007
                      12,551
                      11,676

                      99.9
                      Total new obligations
                      12,013
                      12,557
                      11,680

             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, [$3,680,497,000] $3,683,335,000, of which [$3,302,053,000] $3,335,074,000 shall be for grants for vocational rehabilitation services under title I of the Rehabilitation Act: Provided, That the Secretary of Education may allocate to States, in accordance with a formula determined by the Secretary, up to $33,021,000
                of the amount provided for the vocational rehabilitation servcies program: 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 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 from the remaining available amounts that are not used to carry out activities aimed at improving the education and
             post-school outcomes of children receiving SSI and their families authorized in the previous proviso, up to $20,000,000 may
             be used for other innovative activities aimed at improving the outcomes of individuals with disabilities as defined in section
             7(20)(B) of the Rehabilitation Act:] 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, [2015: Provided further, That $2,000,000 shall be for competitive grants to support alternative financing programs that provide for the purchase
             of assistive technology devices, such as a low-interest loan fund; an interest buy-down program; a revolving loan fund; a
             loan guarantee; or insurance program: Provided further, That applicants shall provide an assurance that, and information describing the manner in which, the alternative financing
             program will expand and emphasize consumer choice and control: Provided further, That State agencies and community-based disability organizations that are directed by and operated for individuals with
             disabilities shall be eligible to compete] 2016. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0301–0–1–506
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Vocational rehabilitation State grants
                      2,985
                      3,064
                      3,335

                      0002
                      Client assistance State grants
                      12
                      12
                      12

                      0003
                      Supported employment State grants
                      27
                      28

                      0004
                      Migrant and seasonal farmworkers
                      1
                      1

                      0005
                      Training
                      34
                      34
                      30

                      0006
                      Demonstration and training programs
                      5
                      5
                      6

                      0007
                      Independent living
                      130
                      135
                      135

                      0008
                      Protection and advocacy of individual rights
                      17
                      17
                      17

                      0009
                      National Institute on Disability and Rehabilitation Research
                      103
                      104
                      108

                      0011
                      Helen Keller National Center
                      9
                      9
                      9

                      0012
                      Assistive technology
                      31
                      33
                      31

                      0013
                      PROMISE
                      119
                      82
                      20

                      0100
                      Total direct program
                      3,473
                      3,524
                      3,703

                      0799
                      Total direct obligations
                      3,473
                      3,524
                      3,703

                      0801
                      Reimbursable program
                      2
                      2
                      2

                      0900
                      Total new obligations
                      3,475
                      3,526
                      3,705

                      Budgetary Resources:

                      Unobligated balance:

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      119
                      82
                      20

                      1050
                      Unobligated balance (total)
                      119
                      82
                      20

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      390
                      378
                      348

                      1130
                      Appropriations permanently reduced
                      –20

                      1160
                      Appropriation, discretionary (total)
                      370
                      378
                      348

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,231
                      3,302
                      3,335

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –165
                      –238

                      1260
                      Appropriations, mandatory (total)
                      3,066
                      3,064
                      3,335

                      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)
                      3,438
                      3,444
                      3,685

                      1930
                      Total budgetary resources available
                      3,557
                      3,526
                      3,705

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –82

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,363
                      2,292
                      1,666

                      3010
                      Obligations incurred, unexpired accounts
                      3,475
                      3,526
                      3,705

                      3011
                      Obligations incurred, expired accounts
                      38

                      3020
                      Outlays (gross)
                      –3,482
                      –4,152
                      –3,698

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –102

                      3050
                      Unpaid obligations, end of year
                      2,292
                      1,666
                      1,673

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,363
                      2,292
                      1,666

                      3200
                      Obligated balance, end of year
                      2,292
                      1,666
                      1,673

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      372
                      380
                      350

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      84
                      239
                      220

                      4011
                      Outlays from discretionary balances
                      317
                      362
                      164

                      4020
                      Outlays, gross (total)
                      401
                      601
                      384

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –2
                      –2
                      –2

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,066
                      3,064
                      3,335

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,482
                      1,930
                      2,101

                      4101
                      Outlays from mandatory balances
                      1,599
                      1,621
                      1,213

                      4110
                      Outlays, gross (total)
                      3,081
                      3,551
                      3,314

                      4180
                      Budget authority, net (total)
                      3,436
                      3,442
                      3,683

                      4190
                      Outlays, net (total)
                      3,480
                      4,150
                      3,696

             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 2012, 57 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 2012,
                   96 percent of general and combined agencies met this performance criterion. These outcome data are based on the approximately
                   323,300 individuals whose service records were closed in 2012 after receiving services.
    The request for the VR State Grants program includes the CPIU adjustment specified in the authorizing statute, which would
                   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 2015 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.
             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 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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      6
                      6
                      6

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      3,466
                      3,517
                      3,696

                      99.0
                      Direct obligations
                      3,473
                      3,524
                      3,703

                      99.0
                      Reimbursable obligations
                      2
                      2
                      2

                      99.9
                      Total new obligations
                      3,475
                      3,526
                      3,705

             Special Institutions for Persons With Disabilities
             american printing house for the blindFor carrying out the Act of March 3, 1879, $24,456,000. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0600–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      American printing house for the blind
                      23
                      24
                      25

                      0900
                      Total new obligations (object class 41.0)
                      23
                      24
                      25

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      25
                      24
                      24

                      1130
                      Appropriations permanently reduced
                      –1

                      1160
                      Appropriation, discretionary (total)
                      24
                      24
                      24

                      1930
                      Total budgetary resources available
                      24
                      25
                      25

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7
                      6
                      6

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      24
                      25

                      3020
                      Outlays (gross)
                      –24
                      –24
                      –24

                      3050
                      Unpaid obligations, end of year
                      6
                      6
                      7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7
                      6
                      6

                      3200
                      Obligated balance, end of year
                      6
                      6
                      7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      24
                      24
                      24

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      17
                      18
                      18

                      4011
                      Outlays from discretionary balances
                      7
                      6
                      6

                      4020
                      Outlays, gross (total)
                      24
                      24
                      24

                      4180
                      Budget authority, net (total)
                      24
                      24
                      24

                      4190
                      Outlays, net (total)
                      24
                      24
                      24

             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 2013, the portion of the Federal appropriation allocated to educational materials
                represented approximately 72 percent of the Printing House's total sales. The full 2013 appropriation represented approximately
                75 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, $66,291,000:
             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. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0601–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Operations
                      62
                      66
                      66

                      0900
                      Total new obligations (object class 41.0)
                      62
                      66
                      66

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      65
                      66
                      66

                      1130
                      Appropriations permanently reduced
                      –3

                      1160
                      Appropriation, discretionary (total)
                      62
                      66
                      66

                      1930
                      Total budgetary resources available
                      62
                      66
                      66

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      62
                      66
                      66

                      3020
                      Outlays (gross)
                      –62
                      –66
                      –66

                      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:

                      Discretionary:

                      4000
                      Budget authority, gross
                      62
                      66
                      66

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      62
                      66
                      66

                      4180
                      Budget authority, net (total)
                      62
                      66
                      66

                      4190
                      Outlays, net (total)
                      62
                      66
                      66

             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 2013, the
                Federal appropriation represented approximately 71 percent of the Institute's operating budget.  The 2015 request 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, $119,000,000: 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. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0602–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Operations
                      111
                      119
                      119

                      0002
                      Construction
                      8

                      0900
                      Total new obligations (object class 41.0)
                      119
                      119
                      119

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      126
                      119
                      119

                      1130
                      Appropriations permanently reduced
                      –7

                      1160
                      Appropriation, discretionary (total)
                      119
                      119
                      119

                      1930
                      Total budgetary resources available
                      119
                      119
                      119

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      17
                      25
                      7

                      3010
                      Obligations incurred, unexpired accounts
                      119
                      119
                      119

                      3020
                      Outlays (gross)
                      –111
                      –137
                      –125

                      3050
                      Unpaid obligations, end of year
                      25
                      7
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      17
                      25
                      7

                      3200
                      Obligated balance, end of year
                      25
                      7
                      1

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      119
                      119
                      119

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      111
                      119
                      119

                      4011
                      Outlays from discretionary balances

                      18
                      6

                      4020
                      Outlays, gross (total)
                      111
                      137
                      125

                      4180
                      Budget authority, net (total)
                      119
                      119
                      119

                      4190
                      Outlays, net (total)
                      111
                      137
                      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 2013, the appropriation for Gallaudet represented approximately 67 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 2015 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 Carl D. Perkins Career and Technical Education Act of 2006 and] the Adult Education and Family Literacy Act ("AEFLA''), [$1,702,686,000, of] $597,667,000, which [$911,686,000] shall become available on July 1, [2014] 2015, and shall remain available through September 30, [2015, and of which $791,000,000 shall become available on October 1, 2014, and shall remain available through September 30,
             2015] 2016: Provided, That of the amount provided for Adult Education State Grants, $70,811,000 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, [$13,712,000] $33,712,000 shall be for national leadership activities under section 243. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0400–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      State grants
                      1,065
                      1,118
                      791

                      0002
                      National programs
                      8
                      7

                      0091
                      Total, Career and technical education
                      1,073
                      1,125
                      791

                      0101
                      State grants
                      565
                      574
                      574

                      0102
                      National leadership activities
                      11
                      14
                      34

                      0191
                      Total, adult education
                      576
                      588
                      608

                      0900
                      Total new obligations
                      1,649
                      1,713
                      1,399

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      31
                      30
                      20

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      946
                      912
                      598

                      1130
                      Appropriations permanently reduced
                      –49

                      1160
                      Appropriation, discretionary (total)
                      897
                      912
                      598

                      Advance appropriations, discretionary:

                      1170
                      Advance appropriation from prior year
                      791
                      791
                      791

                      1173
                      Advance appropriations permanently reduced
                      –41

                      1180
                      Advanced appropriation, discretionary  (total)
                      750
                      791
                      791

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      1

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

                      1900
                      Budget authority (total)
                      1,648
                      1,703
                      1,389

                      1930
                      Total budgetary resources available
                      1,679
                      1,733
                      1,409

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      30
                      20
                      10

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,469
                      1,325
                      1,393

                      3010
                      Obligations incurred, unexpired accounts
                      1,649
                      1,713
                      1,399

                      3020
                      Outlays (gross)
                      –1,786
                      –1,645
                      –1,425

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –7

                      3050
                      Unpaid obligations, end of year
                      1,325
                      1,393
                      1,367

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,469
                      1,325
                      1,393

                      3200
                      Obligated balance, end of year
                      1,325
                      1,393
                      1,367

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,648
                      1,703
                      1,389

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      576
                      621
                      598

                      4011
                      Outlays from discretionary balances
                      1,210
                      1,024
                      827

                      4020
                      Outlays, gross (total)
                      1,786
                      1,645
                      1,425

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –1

                      4180
                      Budget authority, net (total)
                      1,647
                      1,703
                      1,389

                      4190
                      Outlays, net (total)
                      1,785
                      1,645
                      1,425

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      1,647
                      1,703
                      1,389

                      Outlays
                      1,785
                      1,645
                      1,425

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      334

                      Outlays

                      17

                      Total:

                      Budget Authority
                      1,647
                      1,703
                      1,723

                      Outlays
                      1,785
                      1,645
                      1,442

             SUMMARY OF PROGRAM LEVEL
             (in millions of dollars)

                         2013–14 Academic Year
                         2014–15 Academic Year
                         2015–16 Academic Year

                         New Budget Authority
                         $856
                         $912
                         $932

                         Advance Appropriation
                         791
                         791
                         791

                         Total program level
                         1,647
                         1,703
                         1,723

                         Change in advance appropriation over previous year
                         +1
                         0
                         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. The additional funds requested in fiscal year 2015 would
                support new competitive Skills Challenge Grants for partnerships—among States, adult education providers, institutions of
                higher education, and private organizations, including industry representatives with identified regional or local workforce
                needs—that build evidence of effectiveness and demonstrate innovative models for transforming our adult education system.

          Object Classification (in millions of dollars)

                      Identification code 91–0400–0–1–501
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.5
                      Research and development contracts
                      15
                      17
                      28

                      25.7
                      Operation and maintenance of equipment

                      2
                      1

                      41.0
                      Grants, subsidies, and contributions
                      1,634
                      1,694
                      1,370

                      99.9
                      Total new obligations
                      1,649
                      1,713
                      1,399

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      State grants

                      327

                      0002
                      National programs

                      7

                      0900
                      Total new obligations

                      334

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation

                      334

                      1160
                      Appropriation, discretionary (total)

                      334

                      1900
                      Budget authority (total)

                      334

                      1930
                      Total budgetary resources available

                      334

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      334

                      3020
                      Outlays (gross)

                      –17

                      3050
                      Unpaid obligations, end of year

                      317

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      317

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross

                      334

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority

                      17

                      4180
                      Budget authority, net (total)

                      334

                      4190
                      Outlays, net (total)

                      17

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.5
                      Research and development contracts

                      6

                      25.7
                      Operation and maintenance of equipment

                      1

                      41.0
                      Grants, subsidies, and contributions

                      327

                      99.9
                      Total new obligations

                      334

             Office of Postsecondary Education

             Federal Funds
             Higher EducationFor carrying out, to the extent not otherwise provided, titles II, III, IV, V, VI, VII, and VIII of the Higher Education Act of 1965 (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, [$1,925,408,000] $2,060,080,000: Provided, That [$575,000] $52,000,000 shall be used for data collection [and],  evaluation, research, and demonstration activities [for] relating to programs under the HEA, including [such] activities [needed to comply with the Government Performance and Results Act of 1993] 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, 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, of the amount available under subpart 2 of part A of title VII of the HEA, the Secretary may use up to $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, notwithstanding any other provision of law, funds made available for title VI of the HEA may be used
                for awards to support cross-border collaborations between consortia of U.S. institutions of higher education and Southeast
                Asian or Sub-Saharan African institutions of higher eduction, or with both, for mutually beneficial educational partnerships
                and the exchange of students: 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 of the HEA may be used for evaluation: Provided further, That up to $75,000,000 of the funds made available under this Act for part B of title VII of the HEA may
                be used for awards to institutions described in sections 316, 317, 318, 319, 320, 322, and 502 of the HEA to undertake reforms
                and pursue innovations to improve the performance of those institutions in enrolling and graduating low-income students. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0201–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Strengthening institutions
                      76
                      79
                      79

                      0002
                      Strengthening tribally controlled colleges and universities
                      53
                      53
                      55

                      0003
                      Strengthening Alaska Native and Native Hawaiian-serving institutions
                      24
                      26
                      27

                      0004
                      Strengthening historically Black colleges and universities
                      297
                      302
                      307

                      0005
                      Strengthening historically Black graduate institutions
                      56
                      58
                      58

                      0006
                      Masters degree programs for HBCUs and predominantly Black institutions
                      11
                      11

                      0007
                      Strengthening predominantly Black institutions
                      24
                      23
                      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
                      9
                      9

                      0091
                      Subtotal, aid for institutional development
                      566
                      577
                      575

                      0101
                      Developing Hispanic-serving institutions
                      95
                      99
                      99

                      0102
                      Developing Hispanic-serving institution STEM and articulation programs
                      100
                      93
                      100

                      0103
                      Promoting baccalaureate opportunities for Hispanic Americans
                      19
                      20
                      9

                      0104
                      International education and foreign language studies
                      70
                      72
                      76

                      0105
                      Fund for the Improvement of Postsecondary Education
                      3
                      79
                      175

                      0106
                      Model transition programs for students with intellectual disabilities into higher education
                      10
                      10

                      0107
                      Tribally controlled postsecondary vocational and technical institutions
                      8
                      8
                      8

                      0108
                      Special programs for migrant students

                      37

                      0191
                      Subtotal, other aid for institutions
                      305
                      381
                      504

                      0201
                      Federal TRIO programs
                      796
                      838
                      838

                      0202
                      Gaining early awareness and readiness for undergraduate programs (GEAR UP)
                      286
                      302
                      302

                      0203
                      Graduate assistance in areas of national need
                      29
                      29
                      29

                      0204
                      Child care access means parents in school
                      15
                      15
                      15

                      0291
                      Subtotal, assistance for students
                      1,126
                      1,184
                      1,184

                      0301
                      Teacher quality partnerships
                      41
                      41

                      0302
                      GPRA data/HEA program evaluation
                      1
                      1
                      52

                      0303
                      College access challenge grants
                      72
                      139

                      0391
                      Subtotal, other higher education activities
                      114
                      181
                      52

                      0900
                      Total new obligations
                      2,111
                      2,323
                      2,315

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1

                      129

                      1012
                      Unobligated balance transfers between expired and unexpired accounts
                      132
                      129
                      124

                      1050
                      Unobligated balance (total)
                      133
                      129
                      253

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,870
                      1,926
                      2,060

                      1130
                      Appropriations permanently reduced
                      –98

                      1160
                      Appropriation, discretionary (total)
                      1,772
                      1,926
                      2,060

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      428
                      397
                      255

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –22

                      1260
                      Appropriations, mandatory (total)
                      406
                      397
                      255

                      1900
                      Budget authority (total)
                      2,178
                      2,323
                      2,315

                      1930
                      Total budgetary resources available
                      2,311
                      2,452
                      2,568

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –200

                      1941
                      Unexpired unobligated balance, end of year

                      129
                      253

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3,361
                      3,084
                      3,190

                      3010
                      Obligations incurred, unexpired accounts
                      2,111
                      2,323
                      2,315

                      3020
                      Outlays (gross)
                      –2,339
                      –2,217
                      –2,275

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –49

                      3050
                      Unpaid obligations, end of year
                      3,084
                      3,190
                      3,230

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3,361
                      3,084
                      3,190

                      3200
                      Obligated balance, end of year
                      3,084
                      3,190
                      3,230

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      1,772
                      1,926
                      2,060

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      37
                      58
                      62

                      4011
                      Outlays from discretionary balances
                      1,909
                      1,697
                      1,807

                      4020
                      Outlays, gross (total)
                      1,946
                      1,755
                      1,869

                      Mandatory:

                      4090
                      Budget authority, gross
                      406
                      397
                      255

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      12
                      8

                      4101
                      Outlays from mandatory balances
                      393
                      450
                      398

                      4110
                      Outlays, gross (total)
                      393
                      462
                      406

                      4180
                      Budget authority, net (total)
                      2,178
                      2,323
                      2,315

                      4190
                      Outlays, net (total)
                      2,339
                      2,217
                      2,275

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      2,178
                      2,323
                      2,315

                      Outlays
                      2,339
                      2,217
                      2,275

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      1,647

                      Outlays

                      143

                      Total:

                      Budget Authority
                      2,178
                      2,323
                      3,962

                      Outlays
                      2,339
                      2,217
                      2,418

             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.

             ._
             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 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 develop and test innovative strategies and practices that
                improve college completion rates and make college more affordable, particularly for low-income students. Funds would also
                support College Success Grants to minority-serving institutions to develop sustainable strategies to reduce costs and improve
                student outcomes.

             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 .

             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, evaluation, research, and demonstration activities relating to programs under the HEA.

          Object Classification (in millions of dollars)

                      Identification code 91–0201–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.1
                      Advisory and assistance services
                      3
                      5
                      56

                      25.2
                      Other services from non-Federal sources
                      2
                      7
                      6

                      25.7
                      Operation and maintenance of equipment
                      2
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      2,104
                      2,310
                      2,252

                      99.9
                      Total new obligations
                      2,111
                      2,323
                      2,315

             Higher Education

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

                      Identification code 91–0201–4–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      State higher education performance (SHEP) fund

                      1,000

                      0002
                      College opportunity and graduation bonuses

                      647

                      0900
                      Total new obligations (object class 41.0)

                      1,647

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,647

                      1260
                      Appropriations, mandatory (total)

                      1,647

                      1930
                      Total budgetary resources available

                      1,647

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1,647

                      3020
                      Outlays (gross)

                      –143

                      3050
                      Unpaid obligations, end of year

                      1,504

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1,504

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1,647

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      143

                      4180
                      Budget authority, net (total)

                      1,647

                      4190
                      Outlays, net (total)

                      143

             State higher education performance fund.—Funds are provided for a new competitive grant program for States to support, reform, and improve the performance of their
                public higher education systems. This program would call on States to make college more affordable and increase college access
                and success, especially for low-income students.

             College opportunity and graduation bonus.—Funds would support a program to reward colleges that successfully enroll and graduate a significant number of low- and moderate-income
                students on time and encourage all institutions to improve their performance.

             Howard UniversityFor partial support of Howard University, $221,821,000, of which not less than $3,405,000 shall be for a matching endowment
             grant pursuant to the Howard University Endowment Act and shall remain available until expended. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0603–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      General support
                      195
                      195
                      195

                      0002
                      Howard University Hospital
                      27
                      27
                      27

                      0900
                      Total new obligations (object class 41.0)
                      222
                      222
                      222

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      234
                      222
                      222

                      1130
                      Appropriations permanently reduced
                      –12

                      1160
                      Appropriation, discretionary (total)
                      222
                      222
                      222

                      1930
                      Total budgetary resources available
                      222
                      222
                      222

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      4
                      13

                      3010
                      Obligations incurred, unexpired accounts
                      222
                      222
                      222

                      3020
                      Outlays (gross)
                      –222
                      –213
                      –222

                      3050
                      Unpaid obligations, end of year
                      4
                      13
                      13

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      4
                      13

                      3200
                      Obligated balance, end of year
                      4
                      13
                      13

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      222
                      222
                      222

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      218
                      209
                      209

                      4011
                      Outlays from discretionary balances
                      4
                      4
                      13

                      4020
                      Outlays, gross (total)
                      222
                      213
                      222

                      4180
                      Budget authority, net (total)
                      222
                      222
                      222

                      4190
                      Outlays, net (total)
                      222
                      213
                      222

             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 2013, Federal
                funding represented approximately 38 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, $435,000. (Department of Education Appropriations Act, 2014.)
             Historically Black College and University Capital Financing Program AccountFor the cost of guaranteed loans, $19,096,000, as authorized pursuant to part D of title III of the HEA, which shall remain
             available through September 30, [2015] 2016: 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 $303,593,000:
             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, $334,000. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0241–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      14
                      19
                      20

                      0705
                      Reestimates of direct loan subsidy
                      1
                      36

                      0709
                      Administrative expenses

                      1
                      1

                      0900
                      Total new obligations (object class 41.0)
                      15
                      56
                      21

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      19
                      20
                      21

                      1160
                      Appropriation, discretionary (total)
                      19
                      20
                      21

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      36

                      1260
                      Appropriations, mandatory (total)
                      1
                      36

                      1900
                      Budget authority (total)
                      20
                      56
                      21

                      1930
                      Total budgetary resources available
                      20
                      56
                      21

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –5

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      35
                      35
                      39

                      3010
                      Obligations incurred, unexpired accounts
                      15
                      56
                      21

                      3020
                      Outlays (gross)
                      –15
                      –52
                      –16

                      3050
                      Unpaid obligations, end of year
                      35
                      39
                      44

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      35
                      35
                      39

                      3200
                      Obligated balance, end of year
                      35
                      39
                      44

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      19
                      20
                      21

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      9
                      5
                      5

                      4011
                      Outlays from discretionary balances
                      5
                      11
                      11

                      4020
                      Outlays, gross (total)
                      14
                      16
                      16

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      36

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      36

                      4180
                      Budget authority, net (total)
                      20
                      56
                      21

                      4190
                      Outlays, net (total)
                      15
                      52
                      16

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

                      Identification code 91–0241–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115002
                      Historically Black Colleges and Universities
                      215
                      303
                      340

                      115999
                      Total direct loan levels
                      215
                      303
                      340

                      Direct loan subsidy (in percent):

                      132002
                      Historically Black Colleges and Universities
                      6.29
                      3.09
                      5.94

                      132999
                      Weighted average subsidy rate
                      6.29
                      3.09
                      5.94

                      Direct loan subsidy budget authority:

                      133002
                      Historically Black Colleges and Universities
                      13
                      19
                      20

                      133999
                      Total subsidy budget authority
                      13
                      19
                      20

                      Direct loan subsidy outlays:

                      134002
                      Historically Black Colleges and Universities
                      13
                      7
                      11

                      134999
                      Total subsidy outlays
                      13
                      7
                      11

                      Direct loan upward reestimates:

                      135002
                      Historically Black Colleges and Universities
                      1
                      32

                      135003
                      HBCU Hurricane Supplemental

                      4

                      135999
                      Total upward reestimate budget authority
                      1
                      36

                      Direct loan downward reestimates:

                      137001
                      College housing and academic facilities loans
                      –1

                      137002
                      Historically Black Colleges and Universities
                      –27
                      –20

                      137003
                      HBCU Hurricane Supplemental
                      –171
                      –18

                      137999
                      Total downward reestimate budget authority
                      –199
                      –38

                      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 $19.1 million in new loan subsidies,
                allowing the program to guarantee an estimated $322 million in new loans in 2015. 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
                      2013 actual
                      2014 est.
                      2015 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
                      2013 actual
                      2014 est.
                      2015 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
                      2
                      1
                      1

                      Budgetary Resources:

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2
                      1
                      1

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

                      1930
                      Total budgetary resources available
                      2
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      2
                      1
                      1

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

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      2
                      1
                      1

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1
                      1
                      1

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Interest repayments
                      –2
                      –1
                      –1

                      4190
                      Financing disbursements, net (total)
                      –1

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4252–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      10
                      10
                      10

                      1251
                      Repayments: Repayments and prepayments

                      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
                      2012 actual
                      2013 actual

                      ASSETS:

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

                      1401
                      Direct loans receivable, gross
                      10
                      10

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

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

                      1999
                      Total assets
                      8
                      8

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      8
                      8

                      4999
                      Total liabilities and net position
                      8
                      8

             College Housing and Academic Facilities Loans Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0242–0–1–502
                      2013 actual
                      2014 est.
                      2015 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:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      1
                      1
                      1

                      1260
                      Appropriations, mandatory (total)
                      1
                      1
                      1

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      27
                      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
                      –6
                      –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:

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

                      3010
                      Obligations incurred, unexpired accounts
                      4
                      4
                      4

                      3020
                      Outlays (gross)
                      –4
                      –4
                      –4

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1
                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      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
                      –27
                      –26
                      –26

                      4180
                      Budget authority, net (total)
                      –23
                      –22
                      –22

                      4190
                      Outlays, net (total)
                      –23
                      –22
                      –22

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–0242–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      136
                      132
                      128

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

                      1290
                      Outstanding, end of year
                      132
                      128
                      124

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      1601
                      Direct loans, gross
                      136
                      132

                      1602
                      Interest receivable
                      6
                      6

                      1699
                      Value of assets related to direct loans
                      142
                      138

                      1999
                      Total assets
                      142
                      138

                      LIABILITIES:

                      Federal liabilities:

                      2103
                      Debt
                      46
                      42

                      2104
                      Resources payable to Treasury
                      96
                      96

                      2999
                      Total liabilities
                      142
                      138

                      4999
                      Total liabilities and net position
                      142
                      138

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0004
                      Interest paid to Treasury (FFB)
                      27
                      27
                      27

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      215
                      303
                      340

                      0742
                      Downward reestimate paid to receipt account
                      126

                      0743
                      Interest on downward reestimates
                      72
                      39

                      0791
                      Direct program activities, subtotal
                      413
                      342
                      340

                      0900
                      Total new obligations
                      440
                      369
                      367

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      414
                      243
                      256

                      Financing authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      5

                      1260
                      Appropriations, mandatory (total)
                      5

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      215
                      303
                      341

                      1440
                      Borrowing authority, mandatory (total)
                      215
                      303
                      341

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      68
                      117
                      84

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –19
                      –38
                      –41

                      1850
                      Spending auth from offsetting collections, mand (total)
                      49
                      79
                      43

                      1900
                      Financing authority (total)
                      269
                      382
                      384

                      1930
                      Total budgetary resources available
                      683
                      625
                      640

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      243
                      256
                      273

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      270
                      260
                      260

                      3010
                      Obligations incurred, unexpired accounts
                      440
                      369
                      367

                      3020
                      Financing disbursements (gross)
                      –450
                      –369
                      –222

                      3050
                      Unpaid obligations, end of year
                      260
                      260
                      405

                      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
                      248
                      238
                      238

                      3200
                      Obligated balance, end of year
                      238
                      238
                      383

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      269
                      382
                      384

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      450
                      369
                      222

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –14
                      –43
                      –11

                      4122
                      Interest on uninvested funds
                      –12
                      –17
                      –9

                      4123
                      Interest repayments
                      –42
                      –19
                      –23

                      4123
                      Principal repayments

                      –38
                      –41

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –68
                      –117
                      –84

                      4160
                      Financing authority, net (mandatory)
                      201
                      265
                      300

                      4170
                      Financing disbursements, net (mandatory)
                      382
                      252
                      138

                      4180
                      Financing authority, net (total)
                      201
                      265
                      300

                      4190
                      Financing disbursements, net (total)
                      382
                      252
                      138

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4255–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Limitation on direct loans
                      368
                      303
                      340

                      1142
                      Unobligated direct loan limitation (-)
                      –153

                      1150
                      Total direct loan obligations
                      215
                      303
                      340

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      929
                      1,128
                      1,213

                      1231
                      Disbursements: Direct loan disbursements
                      215
                      123
                      191

                      1251
                      Repayments: Repayments and prepayments
                      –16
                      –38
                      –41

                      1290
                      Outstanding, end of year
                      1,128
                      1,213
                      1,363

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      365
                      194

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

                      1401
                      Direct loans receivable, gross
                      929
                      1,128

                      1402
                      Interest receivable
                      6
                      8

                      1405
                      Allowance for subsidy cost (-)
                      –365
                      –194

                      1499
                      Net present value of assets related to direct loans
                      570
                      942

                      1999
                      Total assets
                      935
                      1,136

                      LIABILITIES:

                      Federal liabilities:

                      2102
                      Interest payable
                      6
                      8

                      2103
                      Debt
                      929
                      1,128

                      2999
                      Total liabilities
                      935
                      1,136

                      4999
                      Total liabilities and net position
                      935
                      1,136

             Office of Federal Student Aid

             Federal Funds
             Student Financial AssistanceFor carrying out subparts 1, 3, and 10 of part A, and part C of title IV of the HEA, $24,486,210,000, which shall remain available
             through September 30, [2015] 2016: Provided, That, of amounts provided under this heading, $1,438,000,000 shall also be available for Pell Grants for
                award year 2016–2017.

          The maximum Pell Grant for which a student shall be eligible during award year [2014–2015] 2015–2016 shall be $4,860. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0200–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Federal Pell grants
                      31,887
                      34,154
                      33,906

                      0201
                      Federal supplemental educational opportunity grants (SEOG)
                      698
                      734
                      733

                      0202
                      Federal work-study
                      934
                      975
                      975

                      0291
                      Campus-based activities - Subtotal
                      1,632
                      1,709
                      1,708

                      0900
                      Total new obligations (object class 41.0)
                      33,519
                      35,863
                      35,614

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      8,464
                      11,894
                      6,684

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      52
                      4,308

                      1021
                      Recoveries of prior year unpaid obligations
                      109

                      1050
                      Unobligated balance (total)
                      8,573
                      11,894
                      6,684

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      24,535
                      24,486
                      24,486

                      1130
                      Appropriations permanently reduced
                      –135

                      1160
                      Appropriation, discretionary (total)
                      24,400
                      24,486
                      24,486

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12,441
                      6,167
                      6,396

                      1260
                      Appropriations, mandatory (total)
                      12,441
                      6,167
                      6,396

                      1900
                      Budget authority (total)
                      36,841
                      30,653
                      30,882

                      1930
                      Total budgetary resources available
                      45,414
                      42,547
                      37,566

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      11,894
                      6,684
                      1,952

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      23,468
                      22,727
                      25,624

                      3010
                      Obligations incurred, unexpired accounts
                      33,519
                      35,863
                      35,614

                      3011
                      Obligations incurred, expired accounts
                      85

                      3020
                      Outlays (gross)
                      –34,037
                      –32,966
                      –34,248

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –109

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –199

                      3050
                      Unpaid obligations, end of year
                      22,727
                      25,624
                      26,990

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      23,468
                      22,727
                      25,624

                      3200
                      Obligated balance, end of year
                      22,727
                      25,624
                      26,990

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      24,400
                      24,486
                      24,486

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1,321
                      6,161
                      5,787

                      4011
                      Outlays from discretionary balances
                      16,954
                      21,421
                      19,778

                      4020
                      Outlays, gross (total)
                      18,275
                      27,582
                      25,565

                      Mandatory:

                      4090
                      Budget authority, gross
                      12,441
                      6,167
                      6,396

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,559
                      1,604
                      1,663

                      4101
                      Outlays from mandatory balances
                      14,203
                      3,780
                      7,020

                      4110
                      Outlays, gross (total)
                      15,762
                      5,384
                      8,683

                      4180
                      Budget authority, net (total)
                      36,841
                      30,653
                      30,882

                      4190
                      Outlays, net (total)
                      34,037
                      32,966
                      34,248

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      36,841
                      30,653
                      30,882

                      Outlays
                      34,037
                      32,966
                      34,248

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      1

                      Total:

                      Budget Authority
                      36,841
                      30,653
                      30,883

                      Outlays
                      34,037
                      32,966
                      34,248

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–0200–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      303
                      317
                      311

                      1251
                      Repayments: Repayments and prepayments
                      –37
                      –25
                      –24

                      Write-offs for default:

                      1263
                      Direct loans

                      –1
                      –1

                      1264
                      Other adjustments, net (+ or -)
                      51
                      20
                      20

                      1290
                      Outstanding, end of year
                      317
                      311
                      306

             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 nearly 11.7 million awards
                   totaling more than $37.0 billion in available aid in award year 2015–2016. In addition, the request would provide $4.1 billion
                   in aid to an estimated 766,000 students through an expanded Perkins loan program.
             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 2012 appropriations act.
    In 2015, nearly 8.9 million undergraduates will receive up to $4,860 from the discretionary award and an additional $970 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 2015 Budget
                   request includes $22.8 billion in discretionary funding for Pell Grants in 2015, which, when combined with previously provided
                   mandatory funding, will support a projected maximum award of $5,830. Additionally, the Budget proposes to: strengthen academic
                   progress requirements in the Pell Grant program to encourage students to complete their studies on time; and, reinstate the
                   Ability to Benefit provision for students enrolled in eligible career pathways programs.
             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 2015
                Budget includes $733 million for SEOG, which would generate $975 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 7 percent of their total funds for students employed in community
                service jobs. The 2015 Budget includes $975 million for Work-Study, which would generate $1.16 billion in aid to 690,000 students.

             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, 2015, 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. Perkins 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
                2015 outlays by $395 million, savings which would be redirected to the Pell Grant program to help maintain the maximum Pell
                award.  Subsidy costs are displayed in the Federal Perkins Loan program account.

             Iraq and Afghanistan service grants._This program 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 $355,000 to support an estimated maximum
                of 1,000 awards in 2015.

             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 2015 data in these
                tables reflect the Administration's legislative proposals.

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

                         2013
                         2014
                         2015

                         Pell grants
                         $32,351,695
                         $32,958,445
                         $33,876,730

                         Student loans:

                         Direct student loans:

                         Stafford loans
                         27,398,000
                         26,225,832
                         25,984,387

                         Unsubsidized Stafford loans
                         55,873,473
                         54,662,785
                         55,775,687

                         PLUS
                         17,984,396
                         18,758,609
                         19,794,562

                         Consolidation
                         27,502,813
                         25,447,170
                         26,963,417

                         Perkins loans
                         1,010,640
                         1,010,640
                         1,010,640

                         Unsubsidized Perkins loans
                         0
                         0
                         4,113,423

                         Student loans, subtotal
                         129,769,321
                         126,105,035
                         133,642,116

                         Work-study
                         1,100,271
                         1,158,676
                         1,158,676

                         Supplemental educational opportunity grants
                         926,107
                         975,268
                         975,268

                         Iraq and Afghanistan service grants
                         273
                         341
                         418

                         TEACH grants
                         93,022
                         96,323
                         98,475

                         Total aid available
                         164,240,690
                         161,294,088
                         169,751,683

             NUMBER OF AID AWARDS [in thousands]

                         2013
                         2014
                         2015

                         Pell grants
                         8,861
                         8,711
                         8,854

                         Direct student loans-Stafford loans
                         8,525
                         8,069
                         7,944

                         Direct student loans-Unsubsidized Stafford loans
                         10,408
                         9,861
                         9,824

                         Direct student loans-PLUS
                         1,307
                         1,310
                         1,318

                         Direct student loans-Consolidation
                         670
                         511
                         523

                         Perkins loans
                         500
                         500
                         500

                         Unsubsidized Perkins loans
                         0
                         0
                         766

                         Work-study
                         656
                         690
                         690

                         Supplemental educational opportunity grants
                         1,545
                         1,627
                         1,627

                         Iraq and Afghanistan service grants
                         01
                         01
                         01

                         TEACH grants
                         32
                         34
                         34

                         Total awards
                         32,504
                         31,313
                         32,081

             1Number of recipients is fewer than 1,000.
             AVERAGE AID AWARDS [in whole dollars]

                         2013
                         2014
                         2015

                         Pell grants
                         $3,651
                         $3,784
                         $3,826

                         Direct student loans-Stafford loans
                         3,214
                         3,250
                         3,271

                         Direct student loans-Unsubsidized Stafford loans
                         5,368
                         5,543
                         5,677

                         Direct student loans-PLUS
                         13,757
                         14,320
                         15,022

                         Direct student loans-Consolidation
                         41,080
                         49,823
                         51,554

                         Perkins loans
                         2,022
                         2,022
                         2,022

                         Unsubsidized Perkins loans
                         0
                         0
                         5,368

                         Work-study
                         1,678
                         1,678
                         1,678

                         Supplemental educational opportunity grants
                         599
                         599
                         599

                         Iraq and Afghanistan service grants
                         5,056
                         5,328
                         5,726

                         TEACH grants
                         2,873
                         2,861
                         2,886

             NUMBER OF STUDENTS AIDED [in thousands]

                         2013
                         2014
                         2015

                         Unduplicated student count
                         13,395
                         12,852
                         12,838

             ADMINISTRATIVE PAYMENTS TO INSTITUTIONS [in thousands of dollars]

                         2013
                         2014
                         2015

                         Pell grants
                         $44,305
                         $43,555
                         $44,270

                         Work-study
                         40,551
                         42,703
                         42,703

                         Supplemental educational opportunity grants
                         13,802
                         14,535
                         14,535

                         Perkins loans
                         52,383
                         52,383
                         52,383

             Student Financial Assistance

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

                      Identification code 91–0200–4–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Federal Pell grants

                      1

                      0900
                      Total new obligations (object class 41.0)

                      1

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1

                      1260
                      Appropriations, mandatory (total)

                      1

                      1930
                      Total budgetary resources available

                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      1

                      3050
                      Unpaid obligations, end of year

                      1

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      1

                      4180
                      Budget authority, net (total)

                      1

             Student Aid AdministrationFor Federal administrative expenses to carry out part D of title I, and subparts 1, 3, 9, and 10 of part A, and parts B, C,
             D, and E of title IV of the HEA, and subpart 1 of part A of title VII of the Public Health Service Act, [$1,166,000,000] $1,446,924,000, to remain available until September 30, [2015] 2016. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0202–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Student aid administration
                      988
                      890
                      675

                      0002
                      Discretionary servicing activities
                      383
                      503
                      772

                      0900
                      Total new obligations
                      1,371
                      1,393
                      1,447

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      72
                      56
                      57

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1
                      72
                      56

                      1021
                      Recoveries of prior year unpaid obligations
                      21

                      1050
                      Unobligated balance (total)
                      93
                      56
                      57

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      1,044
                      1,166
                      1,447

                      1120
                      Appropriations transferred to other accts [91–1400]
                      –1

                      1120
                      Appropriations transferred to other accts [91–0800]
                      –8

                      1120
                      Appropriations transferred to other accts [91–0700]
                      –1

                      1121
                      Appropriations transferred from other accts [75–0340]

                      1

                      1130
                      Appropriations permanently reduced
                      –55

                      1160
                      Appropriation, discretionary (total)
                      979
                      1,167
                      1,447

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      373
                      258

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –18
                      –31

                      1260
                      Appropriations, mandatory (total)
                      355
                      227

                      1900
                      Budget authority (total)
                      1,334
                      1,394
                      1,447

                      1930
                      Total budgetary resources available
                      1,427
                      1,450
                      1,504

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      56
                      57
                      57

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      575
                      604
                      788

                      3010
                      Obligations incurred, unexpired accounts
                      1,371
                      1,393
                      1,447

                      3020
                      Outlays (gross)
                      –1,312
                      –1,209
                      –1,360

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –21

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –9

                      3050
                      Unpaid obligations, end of year
                      604
                      788
                      875

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      575
                      604
                      788

                      3200
                      Obligated balance, end of year
                      604
                      788
                      875

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      979
                      1,167
                      1,447

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      505
                      646
                      782

                      4011
                      Outlays from discretionary balances
                      490
                      357
                      467

                      4020
                      Outlays, gross (total)
                      995
                      1,003
                      1,249

                      Mandatory:

                      4090
                      Budget authority, gross
                      355
                      227

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      220
                      109

                      4101
                      Outlays from mandatory balances
                      97
                      97
                      111

                      4110
                      Outlays, gross (total)
                      317
                      206
                      111

                      4180
                      Budget authority, net (total)
                      1,334
                      1,394
                      1,447

                      4190
                      Outlays, net (total)
                      1,312
                      1,209
                      1,360

             The Department of Education manages Federal student aid programs that will provide nearly $143 billion in new Federal student
                aid grants and loans to 12.8 million students and parents in 2015. The Offices of Postsecondary Education, the Under Secretary
                and Federal Student Aid (FSA) are primarily responsible for administering the Federal student financial assistance programs.
                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 2015 Budget includes $675 million for student aid administration activities and $772 million for loan servicing activities,
                for a total of $1.447 billion in discretionary budget authority. Administrative functions supported by these discretionary
                funds include: processing student aid applications; providing and tracking aid awards to students, parents, and schools; servicing
                the Department's loan portfolio; promoting efforts to reach key student populations; and simplifying the student aid application.

             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 11 servicers, through 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:
             From passage of SAFRA through December 26, 2013, servicing activities were funded both by discretionary funds and mandatory
                funds (as provided by SAFRA for eligible NFP servicers. However, the Bipartisan Budget Act of 2013 eliminated mandatory funding
                for servicing costs paid to NFP servicers, instead requiring all servicing costs after the date of enactment to be funded
                by discretionary budget authority.)

             Student Aid Administration Servicing Variables

                         2013
                         2014
                         2015

                         TIVAS Servicers Average Borrower Accounts per Month
                         28,499,657
                         31,185,537
                         34,397,002

                         TIVAS Servicers Average Unit Cost per Month (whole dollars)
                         $1.66
                         $1.67
                         $1.67

                         Not-For-Profit Servicers Average Borrower Accounts per Month
                         3,229,467
                         3,027,353
                         2,901,798

                         Not-For-Profit Servicers Average Unit Cost per Month (whole dollars)
                         $2.24
                         $2.22
                         $2.00

          Object Classification (in millions of dollars)

                      Identification code 91–0202–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      134
                      139
                      140

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      2
                      2
                      2

                      11.9
                      Total personnel compensation
                      137
                      141
                      142

                      12.1
                      Civilian personnel benefits
                      39
                      39
                      39

                      21.0
                      Travel and transportation of persons
                      2
                      3
                      3

                      23.1
                      Rental payments to GSA
                      19
                      19
                      19

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.1
                      Advisory and assistance services
                      6
                      5
                      5

                      25.2
                      Other services from non-Federal sources
                      762
                      806
                      838

                      25.3
                      Other goods and services from Federal sources
                      19
                      16
                      21

                      25.7
                      Operation and maintenance of equipment
                      384
                      361
                      378

                      31.0
                      Equipment
                      2

                      99.0
                      Direct obligations
                      1,371
                      1,392
                      1,447

                      99.5
                      Below reporting threshold

                      1

                      99.9
                      Total new obligations
                      1,371
                      1,393
                      1,447

          Employment Summary

                      Identification code 91–0202–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,296
                      1,320
                      1,320

             Academic Competitiveness/SMART Grant Program

             Program and Financing (in millions of dollars)

                      Identification code 91–0205–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2

             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.

             TEACH Grant Program Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0206–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0701
                      Direct loan subsidy
                      13
                      15
                      18

                      0705
                      Reestimates of direct loan subsidy
                      1
                      4

                      0706
                      Interest on reestimates of direct loan subsidy
                      1

                      0900
                      Total new obligations (object class 41.0)
                      15
                      19
                      18

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation (indefinite) - Loan subsidy
                      14
                      15
                      18

                      1200
                      Appropriation (indefinite) - Upward reestimate
                      2
                      4

                      1230
                      Appropriations and/or unobligated balance of appropriations permanently reduced
                      –1

                      1260
                      Appropriations, mandatory (total)
                      15
                      19
                      18

                      1930
                      Total budgetary resources available
                      15
                      19
                      18

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      5
                      4
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      15
                      19
                      18

                      3020
                      Outlays (gross)
                      –15
                      –16
                      –15

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1
                      –4

                      3050
                      Unpaid obligations, end of year
                      4
                      3
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5
                      4
                      3

                      3200
                      Obligated balance, end of year
                      4
                      3
                      6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      15
                      19
                      18

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      11
                      13
                      11

                      4101
                      Outlays from mandatory balances
                      4
                      3
                      4

                      4110
                      Outlays, gross (total)
                      15
                      16
                      15

                      4180
                      Budget authority, net (total)
                      15
                      19
                      18

                      4190
                      Outlays, net (total)
                      15
                      16
                      15

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

                      Identification code 91–0206–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      TEACH Grants
                      119
                      106
                      108

                      115999
                      Total direct loan levels
                      119
                      106
                      108

                      Direct loan subsidy (in percent):

                      132001
                      TEACH Grants
                      11.01
                      13.75
                      16.53

                      132999
                      Weighted average subsidy rate
                      11.01
                      13.75
                      16.53

                      Direct loan subsidy budget authority:

                      133001
                      TEACH Grants
                      13
                      15
                      18

                      133999
                      Total subsidy budget authority
                      13
                      15
                      18

                      Direct loan subsidy outlays:

                      134001
                      TEACH Grants
                      13
                      12
                      15

                      134999
                      Total subsidy outlays
                      13
                      12
                      15

                      Direct loan upward reestimates:

                      135001
                      TEACH Grants
                      2
                      4

                      135999
                      Total upward reestimate budget authority
                      2
                      4

                      Direct loan downward reestimates:

                      137001
                      TEACH Grants
                      –17
                      –13

                      137999
                      Total downward reestimate budget authority
                      –17
                      –13

             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 graduation.
                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.

             TEACH Grant Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4290–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      119
                      106
                      108

                      0713
                      Payment of interest to Treasury
                      16
                      23
                      28

                      0742
                      Downward reestimate paid to receipt account
                      16
                      13

                      0743
                      Interest on downward reestimates
                      1
                      1

                      0900
                      Total new obligations
                      152
                      143
                      136

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      20
                      10
                      10

                      1023
                      Unobligated balances applied to repay debt
                      –10

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

                      1050
                      Unobligated balance (total)

                      1

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      128
                      117
                      121

                      1440
                      Borrowing authority, mandatory (total)
                      128
                      117
                      121

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      30
                      31
                      35

                      1801
                      Change in uncollected payments, Federal sources
                      –1
                      4
                      5

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –4
                      –10
                      –25

                      1850
                      Spending auth from offsetting collections, mand (total)
                      25
                      25
                      15

                      1900
                      Financing authority (total)
                      153
                      142
                      136

                      1930
                      Total budgetary resources available
                      153
                      143
                      136

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      82
                      74
                      56

                      3010
                      Obligations incurred, unexpired accounts
                      152
                      143
                      136

                      3020
                      Financing disbursements (gross)
                      –140
                      –151
                      –167

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –20
                      –10
                      –10

                      3050
                      Unpaid obligations, end of year
                      74
                      56
                      15

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –4
                      –3
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      1
                      –4
                      –5

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –7
                      –12

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      78
                      71
                      49

                      3200
                      Obligated balance, end of year
                      71
                      49
                      3

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      153
                      142
                      136

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      140
                      151
                      167

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward Reestimate
                      –15
                      –4

                      4120
                      Subsidy from Program Account

                      –12
                      –15

                      4122
                      Interest on uninvested funds
                      –2

                      4123
                      Payment of Principal
                      –13
                      –9
                      –13

                      4123
                      Interest Received

                      –6
                      –7

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –30
                      –31
                      –35

                      Additional offsets against financing authority only (total):

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      1
                      –4
                      –5

                      4160
                      Financing authority, net (mandatory)
                      124
                      107
                      96

                      4170
                      Financing disbursements, net (mandatory)
                      110
                      120
                      132

                      4180
                      Financing authority, net (total)
                      124
                      107
                      96

                      4190
                      Financing disbursements, net (total)
                      110
                      120
                      132

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4290–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      119
                      106
                      108

                      1150
                      Total direct loan obligations
                      119
                      106
                      108

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      396
                      501
                      589

                      1231
                      Disbursements: Direct loan disbursements
                      114
                      97
                      98

                      1251
                      Repayments: Repayments and prepayments
                      –9
                      –9
                      –13

                      1290
                      Outstanding, end of year
                      501
                      589
                      674

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      27
                      32

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

                      1401
                      Direct loans receivable, gross
                      396
                      501

                      1402
                      Interest receivable
                      41
                      58

                      1405
                      Allowance for subsidy cost (-)
                      –93
                      –106

                      1499
                      Net present value of assets related to direct loans
                      344
                      453

                      1999
                      Total assets
                      371
                      485

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      1
                      1

                      2103
                      Debt
                      370
                      484

                      2999
                      Total liabilities
                      371
                      485

                      4999
                      Total liabilities and net position
                      371
                      485

             Student Financial Assistance Debt Collection

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 91–5557–0–2–502
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      1
                      2

                      Receipts:

                      0220
                      Student Financial Assistance Debt Collection
                      13
                      13
                      13

                      0400
                      Total: Balances and collections
                      13
                      14
                      15

                      Appropriations:

                      0500
                      Student Financial Assistance Debt Collection
                      –13
                      –13
                      –13

                      0501
                      Student Financial Assistance Debt Collection
                      1
                      1

                      0599
                      Total appropriations
                      –12
                      –12
                      –13

                      0799
                      Balance, end of year
                      1
                      2
                      2

          Program and Financing (in millions of dollars)

                      Identification code 91–5557–0–2–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Student Financial Assistance Debt Collection
                      5
                      5
                      5

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

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      12
                      14
                      15

                      1022
                      Capital transfer of unobligated balances to general fund
                      –5
                      –6
                      –6

                      1050
                      Unobligated balance (total)
                      7
                      8
                      9

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      13
                      13
                      13

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –1
                      –1

                      1260
                      Appropriations, mandatory (total)
                      12
                      12
                      13

                      1930
                      Total budgetary resources available
                      19
                      20
                      22

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      14
                      15
                      17

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      5
                      5
                      5

                      3020
                      Outlays (gross)
                      –4
                      –5
                      –5

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12
                      12
                      13

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      4
                      5
                      5

                      4180
                      Budget authority, net (total)
                      12
                      12
                      13

                      4190
                      Outlays, net (total)
                      4
                      5
                      5

             Federal Student Loan Reserve Fund

             Program and Financing (in millions of dollars)

                      Identification code 91–4257–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0102
                      Obligations, non-Federal
                      14,369
                      9,894
                      7,194

                      0900
                      Total new obligations (object class 42.0)
                      14,369
                      9,894
                      7,194

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,307
                      1,483
                      1,502

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      14,545
                      9,913
                      7,250

                      1850
                      Spending auth from offsetting collections, mand (total)
                      14,545
                      9,913
                      7,250

                      1930
                      Total budgetary resources available
                      15,852
                      11,396
                      8,752

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,483
                      1,502
                      1,558

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      14,369
                      9,894
                      7,194

                      3020
                      Outlays (gross)
                      –14,369
                      –9,894
                      –7,194

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      14,545
                      9,913
                      7,250

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      14,090
                      9,693
                      7,041

                      4101
                      Outlays from mandatory balances
                      279
                      201
                      153

                      4110
                      Outlays, gross (total)
                      14,369
                      9,894
                      7,194

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –14,090
                      –9,693
                      –7,041

                      4123
                      Non-Federal sources
                      –455
                      –220
                      –209

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –14,545
                      –9,913
                      –7,250

                      4170
                      Outlays, net (mandatory)
                      –176
                      –19
                      –56

                      4190
                      Outlays, net (total)
                      –176
                      –19
                      –56

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      1,307
                      1,482

                      1999
                      Total assets
                      1,307
                      1,482

                      NET POSITION:

                      3300
                      Cumulative results of operations
                      1,307
                      1,482

                      4999
                      Total liabilities and net position
                      1,307
                      1,482

             Federal Direct Student Loan Program Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0243–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      2,377
                      14,693

                      0706
                      Interest on reestimates of direct loan subsidy
                      897
                      1,561

                      0709
                      Administrative expenses
                      3

                      0900
                      Total new obligations
                      3,277
                      16,254

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation (indefinite) - Upward reestimate
                      3,274
                      16,254

                      1260
                      Appropriations, mandatory (total)
                      3,274
                      16,254

                      1900
                      Budget authority (total)
                      3,274
                      16,254

                      1930
                      Total budgetary resources available
                      3,277
                      16,254

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      3,277
                      16,254

                      3020
                      Outlays (gross)
                      –3,277
                      –16,259
                      –1

                      3050
                      Unpaid obligations, end of year
                      6
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      6
                      1

                      3200
                      Obligated balance, end of year
                      6
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,274
                      16,254

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,274
                      16,254

                      4101
                      Outlays from mandatory balances
                      3
                      5
                      1

                      4110
                      Outlays, gross (total)
                      3,277
                      16,259
                      1

                      4180
                      Budget authority, net (total)
                      3,274
                      16,254

                      4190
                      Outlays, net (total)
                      3,277
                      16,259
                      1

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      3,274
                      16,254

                      Outlays
                      3,277
                      16,259
                      1

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      7,243

                      Outlays

                      7,243

                      Total:

                      Budget Authority
                      3,274
                      16,254
                      7,243

                      Outlays
                      3,277
                      16,259
                      7,244

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

                      Identification code 91–0243–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan levels supportable by subsidy budget authority:

                      115001
                      Stafford
                      32,353
                      29,602
                      29,315

                      115002
                      Unsubsidized Stafford
                      67,400
                      62,182
                      63,387

                      115003
                      PLUS
                      23,235
                      19,897
                      20,989

                      115004
                      Consolidation
                      28,653
                      25,677
                      27,204

                      115999
                      Total direct loan levels
                      151,641
                      137,358
                      140,895

                      Direct loan subsidy (in percent):

                      132001
                      Stafford
                      0.37
                      –0.44
                      5.32

                      132002
                      Unsubsidized Stafford
                      –25.88
                      –21.07
                      –17.45

                      132003
                      PLUS
                      –37.79
                      –37.04
                      –31.84

                      132004
                      Consolidation
                      –13.43
                      –3.83
                      5.11

                      132999
                      Weighted average subsidy rate
                      –19.75
                      –15.71
                      –10.50

                      Direct loan subsidy budget authority:

                      133001
                      Stafford
                      120
                      –130
                      1,560

                      133002
                      Unsubsidized Stafford
                      –17,443
                      –13,102
                      –11,061

                      133003
                      PLUS
                      –8,781
                      –7,370
                      –6,683

                      133004
                      Consolidation
                      –3,848
                      –983
                      1,390

                      133999
                      Total subsidy budget authority
                      –29,952
                      –21,585
                      –14,794

                      Direct loan subsidy outlays:

                      134001
                      Stafford
                      568
                      –55
                      964

                      134002
                      Unsubsidized Stafford
                      –15,868
                      –12,670
                      –10,120

                      134003
                      PLUS
                      –7,829
                      –7,571
                      –6,516

                      134004
                      Consolidation
                      –3,881
                      –996
                      1,363

                      134999
                      Total subsidy outlays
                      –27,010
                      –21,292
                      –14,309

                      Direct loan upward reestimates:

                      135005
                      Federal Direct Student Loans
                      3,274
                      16,254

                      135999
                      Total upward reestimate budget authority
                      3,274
                      16,254

                      Direct loan downward reestimates:

                      137005
                      Federal Direct Student Loans
                      –11,426
                      –9,460

                      137999
                      Total downward reestimate budget authority
                      –11,426
                      –9,460

                      Administrative expense data:

                      3580
                      Outlays from balances
                      3
                      5
                      1

             The Federal Government currently operates two major student loan programs: the FFEL program and the William D. Ford Federal
                Direct Loan (Direct Loan) program. The Health Care and Education Reconciliation Act of 2010 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 $796 billion in new and consolidation
                loans to students and parents. The Direct Loan program will make $101.6 billion in new loans available in 2015, excluding
                Consolidation Loans, the current Perkins program, and the Budget's proposed new Perkins program.

             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 Bipartisan Budget Act
                of 2013 eliminated the guaranty agencies' current retention share of the original defaulted student loan amount, and reduced
                the maximum fee they can charge a borrower on the borrower's outstanding balance from 18.5 to 16 percent. Additionally, the
                Act required these agencies to send the rehabilitated loans to the Department of Education if they cannot find a private lender
                buyer, but maintained 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 an undergraduate student to receive a subsidized Stafford loan (graduate and professional students
                are not eligible). The other three loan programs are available to borrowers at all income levels. Loans can be used only to
                meet qualified educational expenses.

             The Bipartisan Student Loan Certainty Act of 2013 changed the calculation for student loan interest rates. The rates will
                be set annually based on the 10-year Treasury note but those rates will remain fixed for the life of the loan. For Subsized
                Stafford loans available to undergraduates, the interest rate will be equal to the 10-year Treasury note plus 2.05 percent
                and capped at 8.25 percent. Loans originated in academic year 2013–2014 have an interest rate of 3.86 percent. 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 six-month grace period after a borrower
                leaves school.

             The interest rate on new Unsubsidized Stafford loans for undergraduate borrowers is the same as that on subsidized Stafford
                loans for undergraduates.

             The Unsubsidized Stafford loan interest rate for graduate and professional students is equal to the 10-year Treasury note
                plus 3.6 percent and capped at 9.5 percent; loans originated in academic year 2013–2014 have an interest rate of 5.41 percent.
                The borrower interest rate on PLUS loans to graduate and professional students and parents of undergraduate borrowers is equal
                to the 10-year Treasury note plus 4.6 percent and capped at 10.5 percent; loans originated in academic year 2013–2014 have
                an interest rate of 6.41 percent.

             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 a percent.

             For most types of Direct Loans, the origination fee is a base rate of one percent, but an additional surcharge for sequestration
                was added in 2013 and in 2014. The base origination fee for PLUS loans is four percent, but is also subject to an additional
                surcharge in 2013 and 2014. 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. The 2015 Budget proposes to reform some of the
                terms of several loan repayment plans and to expand the reformed PAYE to all student borrowers.

             Student borrowers may choose from four general types of repayment plans: standard, graduated, extended, and income-driven.
                The repayment period is 10 years for the standard, graduated, and income sensitive repayment plans; 20 years for the Pay As
                You Earn (PAYE) plan; and 25 years for the extended, income-based, and income-contingent repayment plans. The extended repayment
                plan is available for borrowers with outstanding loans totaling more than $30,000. Income-driven plans generally require partial
                financial hardship in order to qualify for reduced payments and the monthly payment is capped at the monthly payment of the
                10-year Standard plan. At the end of the repayment term, the borrower's remaining balance is forgiven. FFEL borrowers may
                change repayment plans annually. Direct Loan borrowers may switch between repayment plans at any time.

             The 2015 Budget proposes to: expand PAYE to all qualified student borrowers regardless of when they took out loans: eliminate
                the current standard payment cap in PAYE; calculate payments for married borrowers filing separately on the combined household
                Adjusted Gross Income; cap Public Sector Loan Forgivenness (PSLF) at $57,500 (the independent undergraduate student Direct
                Loan limit); establish a 25-year forgiveness period for borrowers with a debt above $57,500; prevent payments made under non-income-driven
                repayment plans from counting toward PSLF terms; and cap the amount of interest that can accrue at 50 percent when a borrower's
                monthly payment is insufficient to cover the interest.

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

             Federal Budget Authority and Outlays (in thousands of dollars)

                         2013 actual
                         2014 est.
                         2015 est.

                         PROGRAM COST:

                         FFEL:

                         Liquidating1
                         ($133,093)
                         ($177,849)
                         ($149,347)

                         Program:

                         Net Reestimate of Prior Year Costs
                         (6,843,641)
                         (1,655,679)
                         0

                         Net Modification2
                         0
                         (4,020,363)
                         0

                         Subtotal, Program
                         (6,843,641)
                         (5,676,042)
                         0

                         Total, FFEL
                         (6,976,734)
                         (5,853,891)
                         (149,347)

                         Direct Loans:

                         Program:

                         New Loan Subsidies
                         (30,032,763)
                         (21,585,226)
                         (14,399,517)

                         Net Reestimate of Prior Year Costs
                         (8,151,717)
                         6,793,632
                         0

                         Net Modification3
                         0
                         0
                         7,243,186

                         Total, Direct Loans
                         (38,184,480)
                         (14,791,594)
                         (7,156,331)

                         Total, FFEL and Direct Loans
                         (45,161,214)
                         (20,645,485)
                         (7,305,679)

                         PROGRAM COST OUTLAYS:

                         FFEL:

                         Liquidating1
                         (264,367)
                         (177,849)
                         (149,347)

                         Program:

                         Net Reestimate of Prior Year Costs
                         (6,843,641)
                         (1,655,679)
                         0

                         Net Modification2
                         0
                         (4,020,363)
                         0

                         Subtotal, Program
                         (6,843,641)
                         (5,676,042)
                         0

                         Total, FFEL
                         (7,108,009)
                         (5,853,891)
                         (149,347)

                         Direct Loans:

                         Program:

                         Regular
                         (27,010,291)
                         (21,292,449)
                         (13,912,076)

                         Net Reestimate of Prior Year Costs
                         (8,151,717)
                         6,793,632
                         0

                         Net Modification3
                         0
                         0
                         7,243,186

                         Total, Direct Loans
                         (35,162,008)
                         (14,498,817)
                         (6,668,890)

                         Total, FFEL and Direct Loans
                         (42,270,017)
                         (20,352,708)
                         (6,818,237)

             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 passed in the Bipartisan Budget Act of 2013.3Reflects the cost or savings associated with policy changes proposed in the 2015 President's Budget.
             Summary of Default Rates1 (expressed as percentages)

                         2013 est.
                         2014 est.
                         2015 est.

                         Direct Loans:

                         Stafford
                         20.08%
                         19.72%
                         19.41%

                         Unsubsidized Stafford

                         Undergraduate
                         20.42%
                         20.04%
                         19.68%

                         Graduate/Professional
                         5.55%
                         5.47%
                         5.39%

                         PLUS

                         Parent PLUS
                         7.71%
                         7.46%
                         7.31%

                         Grad PLUS
                         6.03%
                         5.93%
                         5.87%

                         Consolidation
                         21.87%
                         22.13%
                         21.24%

                         Weighted Average, Direct Loans
                         15.85%
                         15.50%
                         15.08%

             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)

                         2013 actual
                         2014 est.
                         2015 est.

                         FFEL:

                         Payments to lenders:

                         Interest benefits
                         $1,235,649
                         $682,843
                         $499,876

                         Special allowance payments1
                         (5,213,477)
                         (4,357,900)
                         (3,587,200)

                         Default claims
                         9,857,195
                         8,424,613
                         5,859,031

                         Loan discharges
                         1,743,602
                         1,152,115
                         1,105,966

                         Teacher loan forgiveness
                         153,221
                         186,469
                         134,065

                         Administrative payments to guaranty agencies
                         181,163
                         194,537
                         181,650

                         Fees paid to the Department of Education:

                         Loan holder fees
                         (1,870,583)
                         (1,462,578)
                         (1,304,554)

                         Other Major Transactions:

                         Net default collections
                         (9,074,743)
                         (8,838,782)
                         (9,260,020)

                         Contract collection costs
                         108,186
                         114,064
                         106,795

                         Federal administrative costs
                         93,368
                         69,779
                         57,877

                         Net Cash Flow, FFEL
                         (2,786,418)
                         (3,834,839)
                         (6,206,513)

                         Ensuring Continued Access to Student Loans (ECASLA):

                         Inflows
                         (11,331,313)
                         (13,341,271)
                         (13,844,600)

                         Outflows
                         12,480,190
                         14,174,143
                         13,844,047

                         Federal administrative costs
                         253,428
                         237,248
                         245,977

                         Net Cash Flow, ECASLA
                         1,402,305
                         1,070,121
                         245,424

                         Direct Loans:

                         Loan disbursements to borrowers
                         129,512,152
                         125,408,863
                         127,038,937

                         Borrower interest payments
                         (7,589,715)
                         (11,544,895)
                         (14,539,388)

                         Borrower principal payments
                         (25,567,097)
                         (33,847,271)
                         (41,746,759)

                         Borrower origination fees
                         (1,557,039)
                         (1,649,269)
                         (1,582,969)

                         Net default collections
                         (1,515,532)
                         (2,878,573)
                         (3,880,833)

                         Contract collection costs
                         641,202
                         1,012,517
                         809,319

                         Federal administrative costs
                         987,037
                         1,088,551
                         1,143,070

                         Net operating cash flows
                         94,911,007
                         77,589,743
                         67,241,377

                         Loan capital borrowings from Treasury
                         (129,512,152)
                         (125,408,863)
                         (127,038,937)

                         Net interest payments to Treasury
                         19,252,153
                         29,553,251
                         33,494,516

                         Principal payments to Treasury
                         20,271,549
                         51,821,615
                         41,624,319

                         Subtotal, Treasury activity
                         (89,988,450)
                         (44,033,996)
                         (51,920,103)

                         Net Cash Flow, Direct Loans
                         4,922,557
                         33,555,746
                         15,321,274

             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)

                         2013 actual
                         2014 est.
                         2015 est.

                         Direct Loans:

                         New Loans:

                         Stafford
                         9.68
                         –0.44
                         5.26

                         Unsubsidized Stafford

                         Undergraduate
                         –10.53
                         –14.12
                         –10.53

                         Graduate/Professional
                         –17.75
                         –28.44
                         –24.66

                         PLUS

                         Parent PLUS
                         –23.17
                         –32.95
                         –27.44

                         Grad PLUS
                         –26.16
                         –42.60
                         –37.74

                         Subtotal, new loan subsidy
                         –9.24
                         –18.35
                         –14.16

                         Federal administrative costs
                         1.70
                         1.70
                         1.70

                         Subtotal, new loans
                         –7.54
                         –16.65
                         –12.46

                         Consolidation Loans

                         Loan subsidy
                         –7.10
                         –3.83
                         6.65

                         Federal administrative costs
                         0.38
                         0.38
                         0.38

                         Subtotal, consolidation loans
                         –6.72
                         –3.45
                         7.03

                         New and Consolidation Loans

                         Loan subsidy
                         –8.82
                         –15.64
                         –10.14

                         Federal administrative costs
                         1.44
                         1.45
                         1.45

                         Total, Direct Loans
                         –7.38
                         –14.19
                         –8.69

             Totals may not add due to rounding. Subsidies are weighted on Gross Volumes.Notes: For 2013, the rates are current; these include the actual executed rates for 2013 and the effect of re-estimates on
             those rates. The 2013 cohort for Consolidation Loans includes 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
                         -$77.0

                         Cumulative Reestimates
                         -$50.7
                         +$7.3

                         Net Subsidy Costs
                         +$26.3
                         -$69.8

                         Total Disbursements
                         +$898.7
                         +$795.9

             Changes in interest rate projections are a significant factor in FFEL and Direct Loan reestimates; recent declines in interest
                rates below historical averages have been a major driver in changes to program costs. In addition, the number of borrowers
                enrolled in income-based repayment plans has begun to increase which reflects program costs.

             Direct Loan Repayment Options (expressed as percentages)

                         Subsidies by Repayment Option
                         2013 actual1
                         2014 est.
                         2015 est.

                         Stafford:

                         Standard
                         6.80
                         –2.03
                         3.28

                         Extended
                         11.40
                         –6.06
                         0.49

                         Graduated
                         12.54
                         –5.29
                         1.64

                         ICR/IBR2
                         21.22
                         13.02
                         19.23

                         Unsubsidized Stafford:

                         Standard
                         –19.58
                         –25.11
                         –22.53

                         Extended
                         –25.31
                         –35.84
                         –31.59

                         Graduated
                         –24.78
                         –36.15
                         –31.52

                         ICR/IBR
                         20.96
                         12.66
                         18.59

                         PLUS:

                         Standard
                         –28.74
                         –37.08
                         –33.78

                         Extended
                         –42.75
                         –62.90
                         –55.55

                         Graduated
                         –43.74
                         –65.21
                         –57.21

                         ICR/IBR
                         12.73
                         5.51
                         15.36

                         Consolidated:

                         Standard
                         –18.38
                         –15.99
                         –10.89

                         Extended
                         –48.04
                         –45.94
                         –31.66

                         Graduated
                         –38.35
                         –36.61
                         –22.67

                         ICR/IBR
                         14.33
                         17.71
                         29.60

                         Special Direct Consolidation3
                         –9.81
                         –
                         –

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

                         Volumes by Repayment Option
                         2013 actual1
                         2014 est.
                         2015 est.

                         Stafford:

                         Standard
                         $21,982
                         $20,911
                         $20,661

                         Extended
                         1,673
                         1,591
                         1,572

                         Graduated
                         3,058
                         2,909
                         2,874

                         ICR/IBR2
                         4,388
                         4,191
                         4,207

                         Unsubsidized Stafford:

                         Standard
                         41,214
                         39,959
                         40,624

                         Extended
                         4,040
                         3,917
                         3,982

                         Graduated
                         8,419
                         8,163
                         8,299

                         ICR/IBR
                         10,421
                         10,144
                         10,483

                         PLUS:

                         Standard
                         12,338
                         12,850
                         13,526

                         Extended
                         1,739
                         1,811
                         1,906

                         Graduated
                         2,383
                         2,481
                         2,612

                         ICR/IBR
                         2,634
                         2,754
                         2,945

                         Consolidated:

                         Standard
                         11,159
                         10,471
                         10,474

                         Extended
                         1,309
                         1,179
                         1,248

                         Graduated
                         2,412
                         2,289
                         2,347

                         ICR/IBR
                         12,093
                         11,738
                         13,134

                         Special Direct Consolidation3
                         769
                         –
                         –

             12013 rates are current; these include actual executed rates for 2013 and the effect of re-estimates on those rates.2All income-driven plans are included in the IBR/ICR category3Special 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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.7
                      Operation and maintenance of equipment
                      3

                      41.0
                      Grants, subsidies, and contributions
                      3,274
                      16,254

                      99.9
                      Total new obligations
                      3,277
                      16,254

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0703
                      Subsidy for modifications of direct loans

                      7,243

                      0900
                      Total new obligations (object class 41.0)

                      7,243

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation (indefinite) - Upward reestimate

                      7,243

                      1260
                      Appropriations, mandatory (total)

                      7,243

                      1900
                      Budget authority (total)

                      7,243

                      1930
                      Total budgetary resources available

                      7,243

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      7,243

                      3020
                      Outlays (gross)

                      –7,243

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      7,243

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      7,243

                      4180
                      Budget authority, net (total)

                      7,243

                      4190
                      Outlays, net (total)

                      7,243

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

                      Identification code 91–0243–4–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan subsidy (in percent):

                      132001
                      Stafford

                      –0.06

                      132002
                      Unsubsidized Stafford

                      –0.03

                      132003
                      PLUS

                      0.06

                      132004
                      Consolidation

                      1.54

                      132999
                      Weighted average subsidy rate

                      0.28

                      Direct loan subsidy budget authority:

                      133001
                      Stafford

                      –18

                      133002
                      Unsubsidized Stafford

                      –19

                      133003
                      PLUS

                      13

                      133004
                      Consolidation

                      419

                      133999
                      Total subsidy budget authority

                      395

                      Direct loan subsidy outlays:

                      134001
                      Stafford

                      –11

                      134002
                      Unsubsidized Stafford

                      –12

                      134003
                      PLUS

                      8

                      134004
                      Consolidation

                      412

                      134005
                      Federal Direct Student Loans

                      7,243

                      134999
                      Total subsidy outlays

                      7,640

             Federal Direct Student Loan Program Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4253–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0201
                      Interest rate rebate
                      12

                      0301
                      Consolidation loans-Payment of Orig. Services
                      32
                      41
                      41

                      0401
                      Payment of contract collection costs
                      641
                      1,013
                      812

                      Credit program obligations:

                      0710
                      Direct loan obligations
                      151,641
                      137,358
                      140,895

                      0713
                      Payment of interest to Treasury
                      22,661
                      29,553
                      33,628

                      0740
                      Negative subsidy obligations
                      30,033
                      21,585
                      14,794

                      0742
                      Downward reestimate paid to receipt account
                      10,650
                      8,956

                      0743
                      Interest on downward reestimates
                      776
                      505

                      0791
                      Direct program activities, subtotal
                      215,761
                      197,957
                      189,317

                      0900
                      Total new obligations
                      216,446
                      199,011
                      190,170

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      3,016
                      3,350

                      1021
                      Recoveries of prior year unpaid obligations
                      23,228
                      25,551
                      28,106

                      1023
                      Unobligated balances applied to repay debt
                      –11,656
                      –3,350

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –14,429
                      –25,551
                      –28,106

                      1050
                      Unobligated balance (total)
                      159

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      193,721
                      168,404
                      155,689

                      1440
                      Borrowing authority, mandatory (total)
                      193,721
                      168,404
                      155,689

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      42,913
                      66,174
                      62,168

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –16,997
                      –35,567
                      –27,687

                      1850
                      Spending auth from offsetting collections, mand (total)
                      25,916
                      30,607
                      34,481

                      1900
                      Financing authority (total)
                      219,637
                      199,011
                      190,170

                      1930
                      Total budgetary resources available
                      219,796
                      199,011
                      190,170

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      3,350

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      86,011
                      87,617
                      74,309

                      3010
                      Obligations incurred, unexpired accounts
                      216,446
                      199,011
                      190,170

                      3020
                      Financing disbursements (gross)
                      –191,612
                      –186,768
                      –175,829

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –23,228
                      –25,551
                      –28,106

                      3050
                      Unpaid obligations, end of year
                      87,617
                      74,309
                      60,544

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      86,011
                      87,617
                      74,309

                      3200
                      Obligated balance, end of year
                      87,617
                      74,309
                      60,544

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      219,637
                      199,011
                      190,170

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      191,612
                      186,768
                      175,829

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –2,377
                      –14,692

                      4120
                      Upward reestimate, interest
                      –897
                      –1,562

                      4120
                      Civil legal assistance attorney repayment program
                      –1

                      4122
                      Interest on uninvested funds
                      –3,409

                      4123
                      Repayment of principal, Stafford
                      –7,084
                      –8,385
                      –10,294

                      4123
                      Interest received on loans, Stafford
                      –1,300
                      –1,895
                      –2,432

                      4123
                      Origination Fees, Stafford
                      –276
                      –282
                      –263

                      4123
                      Other fees, Stafford
                      –24

                      4123
                      Repayment of principal, Unsubsidized Stafford
                      –9,098
                      –11,765
                      –15,920

                      4123
                      Interest received on loans, Unsubsidized Stafford
                      –2,144
                      –3,248
                      –4,620

                      4123
                      Origination Fees, Unsubsidized Stafford
                      –559
                      –585
                      –560

                      4123
                      Other fees, Unsubsidized Stafford
                      –21

                      4123
                      Repayment of principal, PLUS
                      –4,809
                      –5,632
                      –7,321

                      4123
                      Interest received on loans, PLUS
                      –1,487
                      –2,586
                      –3,341

                      4123
                      Origination Fees, PLUS
                      –722
                      –783
                      –795

                      4123
                      Other fees, PLUS
                      –8

                      4123
                      Payment of principal, Consolidation
                      –5,434
                      –10,944
                      –12,166

                      4123
                      Interest received on loans, Consolidation
                      –3,217
                      –3,815
                      –4,456

                      4123
                      Other fees, Consolidation
                      –46

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –42,913
                      –66,174
                      –62,168

                      4160
                      Financing authority, net (mandatory)
                      176,724
                      132,837
                      128,002

                      4170
                      Financing disbursements, net (mandatory)
                      148,699
                      120,594
                      113,661

                      4180
                      Financing authority, net (total)
                      176,724
                      132,837
                      128,002

                      4190
                      Financing disbursements, net (total)
                      148,699
                      120,594
                      113,661

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4253–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      STAFFORD

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      32,353
                      29,602
                      29,315

                      1150
                      Total direct loan obligations
                      32,353
                      29,602
                      29,315

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      130,879
                      152,712
                      170,859

                      1231
                      Disbursements: Direct loan disbursements
                      26,546
                      26,513
                      25,818

                      1251
                      Repayments: Repayments and prepayments
                      –7,085
                      –8,385
                      –10,293

                      1261
                      Adjustments: Capitalized interest
                      2,021
                      213
                      296

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      351
                      –194
                      –215

                      1290
                      Outstanding, end of year
                      152,712
                      170,859
                      186,465

                      UNSUBSIDIZED STAFFORD

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      67,400
                      62,182
                      63,387

                      1150
                      Total direct loan obligations

                      1150
                      Total direct loan obligations
                      67,400
                      62,182
                      63,387

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      152,643
                      203,781
                      253,469

                      1231
                      Disbursements: Direct loan disbursements
                      57,471
                      55,020
                      54,863

                      1251
                      Repayments: Repayments and prepayments
                      –9,099
                      –11,765
                      –15,920

                      1261
                      Adjustments: Capitalized interest
                      2,357
                      6,639
                      7,552

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      409
                      –206
                      –258

                      1290
                      Outstanding, end of year
                      203,781
                      253,469
                      299,706

                      PLUS

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      23,235
                      19,897
                      20,989

                      1150
                      Total direct loan obligations

                      1150
                      Total direct loan obligations
                      23,235
                      19,897
                      20,989

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      51,067
                      65,205
                      79,058

                      1231
                      Disbursements: Direct loan disbursements
                      18,023
                      18,421
                      19,404

                      1251
                      Repayments: Repayments and prepayments
                      –4,809
                      –5,632
                      –7,321

                      1261
                      Adjustments: Capitalized interest
                      788
                      1,171
                      1,370

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      136
                      –107
                      –125

                      1290
                      Outstanding, end of year
                      65,205
                      79,058
                      92,386

                      CONSOLIDATION

                      Position with respect to appropriations act limitation on obligations:

                      1131
                      Direct loan obligations exempt from limitation
                      28,653
                      25,677
                      27,204

                      1150
                      Total direct loan obligations

                      1150
                      Total direct loan obligations
                      28,653
                      25,677
                      27,204

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      138,288
                      162,830
                      176,769

                      1231
                      Disbursements: Direct loan disbursements
                      27,472
                      25,455
                      26,954

                      1251
                      Repayments: Repayments and prepayments
                      –5,435
                      –10,944
                      –12,166

                      1261
                      Adjustments: Capitalized interest
                      2,135
                      8
                      8

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      370
                      –580
                      –634

                      1290
                      Outstanding, end of year
                      162,830
                      176,769
                      190,931

             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 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
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      23,441
                      23,771

                      Investments in US securities:

                      1106
                      Receivables, net
                      4,347
                      1,129

                      1206
                      Non-Federal assets: Receivables, net
                      12
                      18

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

                      1401
                      Direct loans receivable, gross
                      472,877
                      584,528

                      1402
                      Interest receivable
                      21,082
                      29,332

                      1405
                      Allowance for subsidy cost (-)
                      32,076
                      65,247

                      1499
                      Net present value of assets related to direct loans
                      526,035
                      679,107

                      1999
                      Total assets
                      553,835
                      704,025

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      932
                      2,109

                      2103
                      Debt
                      549,332
                      698,361

                      2201
                      Non-Federal liabilities: Accounts payable
                      3,571
                      3,555

                      2999
                      Total liabilities
                      553,835
                      704,025

                      4999
                      Total liabilities and net position
                      553,835
                      704,025

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0401
                      Payment of contract collection costs

                      –2

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury

                      –133

                      0740
                      Negative subsidy obligations

                      –395

                      0791
                      Direct program activities, subtotal

                      –528

                      0900
                      Total new obligations

                      –530

                      Budgetary Resources:

                      Financing authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1,727

                      1260
                      Appropriations, mandatory (total)

                      1,727

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      –395

                      1440
                      Borrowing authority, mandatory (total)

                      –395

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      6,826

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

                      –267

                      1825
                      Spending authority from offsetting collections applied to repay debt

                      –8,421

                      1850
                      Spending auth from offsetting collections, mand (total)

                      –1,862

                      1900
                      Financing authority (total)

                      –530

                      1930
                      Total budgetary resources available

                      –530

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –530

                      3020
                      Outlays (gross)

                      533

                      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
                      Budget authority, gross

                      –530

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      –533

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Modification

                      –7,243

                      4123
                      Repayment of principal, Stafford

                      –79

                      4123
                      Interest received on loans, Stafford

                      31

                      4123
                      Origination Fees, Stafford

                      5

                      4123
                      Repayment of principal, Unsubsidized Stafford

                      –109

                      4123
                      Interest received on loans, Unsubsidized Stafford

                      42

                      4123
                      Origination Fees, Unsubsidized Stafford

                      11

                      4123
                      Repayment of principal, PLUS

                      –42

                      4123
                      Interest received on loans, PLUS

                      17

                      4123
                      Origination Fees, PLUS

                      19

                      4123
                      Payment of principal, Consolidation

                      304

                      4123
                      Interest received on loans, Consolidation

                      218

                      4130
                      Offsets against gross financing auth and disbursements (total)

                      –6,826

                      4160
                      Financing authority, net (mandatory)

                      –7,356

                      4170
                      Financing disbursements, net (mandatory)

                      –7,359

                      4180
                      Financing authority, net (total)

                      –7,356

                      4190
                      Financing disbursements, net (total)

                      –7,359

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4253–4–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      STAFFORD

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1251
                      Repayments: Repayments and prepayments

                      –79

                      1290
                      Outstanding, end of year

                      –79

                      UNSUBSIDIZED STAFFORD

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1251
                      Repayments: Repayments and prepayments

                      –109

                      1290
                      Outstanding, end of year

                      –109

                      PLUS

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1251
                      Repayments: Repayments and prepayments

                      –42

                      1290
                      Outstanding, end of year

                      –42

                      CONSOLIDATION

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year

                      1251
                      Repayments: Repayments and prepayments

                      304

                      1261
                      Adjustments: Capitalized interest

                      –1

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

                      2

                      1290
                      Outstanding, end of year

                      305

             Federal Family Education Loan Program Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0231–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0705
                      Reestimates of direct loan subsidy
                      2,302
                      730

                      0706
                      Interest on reestimates of direct loan subsidy
                      306
                      103

                      0707
                      Reestimates of loan guarantee subsidy
                      151
                      997

                      0708
                      Interest on reestimates of loan guarantee subsidy
                      343
                      439

                      0900
                      Total new obligations (object class 41.0)
                      3,102
                      2,269

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      3,102
                      2,269

                      1260
                      Appropriations, mandatory (total)
                      3,102
                      2,269

                      1930
                      Total budgetary resources available
                      3,102
                      2,269

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      3,102
                      2,269

                      3020
                      Outlays (gross)
                      –3,102
                      –2,269

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,102
                      2,269

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,102
                      2,269

                      4180
                      Budget authority, net (total)
                      3,102
                      2,269

                      4190
                      Outlays, net (total)
                      3,102
                      2,269

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

                      Identification code 91–0231–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct loan upward reestimates:

                      135010
                      Direct Participation Agreement Reestimates
                      1,825
                      410

                      135012
                      Direct Standard Put Reestimates
                      783
                      423

                      135999
                      Total upward reestimate budget authority
                      2,608
                      833

                      Direct loan downward reestimates:

                      137010
                      Direct Participation Agreement Reestimates
                      –519
                      –790

                      137012
                      Direct Standard Put Reestimates
                      –602
                      –976

                      137020
                      FFB Conduit Liquidity Guarantee

                      –203

                      137999
                      Total downward reestimate budget authority
                      –1,121
                      –1,969

                      Guaranteed loan subsidy outlays:

                      234006
                      FFEL Guarantees

                      –4,020

                      234999
                      Total subsidy outlays

                      –4,020

                      Guaranteed loan upward reestimates:

                      235006
                      FFEL Guarantees
                      494
                      1,436

                      235999
                      Total upward reestimate budget authority
                      494
                      1,436

                      Guaranteed loan downward reestimates:

                      237006
                      FFEL Guarantees
                      –8,825
                      –1,957

                      237999
                      Total downward reestimate subsidy budget authority
                      –8,825
                      –1,957

             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 Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4251–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Default claims
                      2,304
                      1,677
                      974

                      0102
                      Special allowance
                      34
                      24
                      16

                      0103
                      Interest benefits
                      700
                      392
                      265

                      0104
                      Death, disability, and bankruptcy claims
                      249
                      104
                      83

                      0105
                      Teacher loan forgiveness, other write-offs
                      49
                      104
                      73

                      0107
                      Contract collection costs
                      32
                      27
                      19

                      0110
                      Guaranty Agency account maintenance fees
                      28
                      27
                      24

                      0191
                      Subtotal, Stafford loans
                      3,396
                      2,355
                      1,454

                      0202
                      Default claims
                      2,319
                      1,653
                      974

                      0203
                      Special allowance

                      25
                      16

                      0204
                      Death, disability, and bankruptcy claims
                      305
                      113
                      86

                      0205
                      Teacher loan forgiveness, other write-offs
                      87
                      83
                      61

                      0207
                      Contract collection costs
                      11
                      17
                      13

                      0210
                      Guaranty Agency account maintenance fees
                      31
                      22
                      20

                      0291
                      Subtotal, Unsubsidized Stafford loans
                      2,753
                      1,913
                      1,170

                      0301
                      Default claims
                      292
                      225
                      164

                      0304
                      Death, disability, and bankruptcy claims
                      92
                      40
                      30

                      0307
                      Contract Collection Costs
                      3
                      2
                      1

                      0310
                      Guaranty Agency account maintenance fees
                      6
                      11
                      8

                      0391
                      Subtotal, PLUS loans
                      393
                      278
                      203

                      0403
                      Default claims
                      9

                      0404
                      Special allowance
                      35

                      0405
                      Death, disability, and bankruptcy claims
                      1

                      0407
                      Contract collection costs
                      2
                      1
                      1

                      0491
                      Subtotal, SLS loans
                      47
                      1
                      1

                      0501
                      Default claims
                      4,858
                      4,808
                      3,698

                      0502
                      Special allowance

                      86
                      82

                      0503
                      Interest benefits
                      532
                      287
                      231

                      0504
                      Death, disability, and bankruptcy claims
                      1,087
                      885
                      899

                      0505
                      Teacher loan forgiveness, other write-offs
                      18

                      0507
                      Contract collection costs
                      6
                      25
                      21

                      0510
                      Guaranty Agency account maintenance fees
                      115
                      136
                      129

                      0591
                      Subtotal, Consolidations loans
                      6,616
                      6,227
                      5,060

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      2,083
                      153
                      3

                      0741
                      Modification savings

                      4,020

                      0742
                      Downward reestimate paid to receipt account
                      6,456
                      1,100

                      0743
                      Interest on downward reestimates
                      2,369
                      857

                      0791
                      Direct program activities, subtotal
                      10,908
                      6,130
                      3

                      0900
                      Total new obligations
                      24,113
                      16,904
                      7,891

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      13,781
                      7,176
                      6,765

                      1021
                      Recoveries of prior year unpaid obligations
                      875

                      1050
                      Unobligated balance (total)
                      14,656
                      7,176
                      6,765

                      Financing authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      581

                      1260
                      Appropriations, mandatory (total)

                      581

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      16,633
                      15,912
                      14,003

                      1850
                      Spending auth from offsetting collections, mand (total)
                      16,633
                      15,912
                      14,003

                      1900
                      Financing authority (total)
                      16,633
                      16,493
                      14,003

                      1930
                      Total budgetary resources available
                      31,289
                      23,669
                      20,768

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      7,176
                      6,765
                      12,877

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2,275
                      1,800
                      1,800

                      3010
                      Obligations incurred, unexpired accounts
                      24,113
                      16,904
                      7,891

                      3020
                      Financing disbursements (gross)
                      –23,713
                      –16,904
                      –7,891

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –875

                      3050
                      Unpaid obligations, end of year
                      1,800
                      1,800
                      1,800

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,275
                      1,800
                      1,800

                      3200
                      Obligated balance, end of year
                      1,800
                      1,800
                      1,800

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      16,633
                      16,493
                      14,003

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      23,713
                      16,904
                      7,891

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –150
                      –997

                      4120
                      Interest on upward reestimate
                      –344
                      –439

                      4122
                      Interest on uninvested funds
                      –300

                      4123
                      Stafford recoveries on defaults
                      –2,838
                      –2,504
                      –2,470

                      4123
                      Stafford other fees
                      –104

                      4123
                      Stafford special allowance rebate
                      –1,287
                      –945
                      –733

                      4123
                      Unsubsidized Stafford recoveries on default
                      –1,397
                      –2,223
                      –2,232

                      4123
                      Unsubsidized Stafford other fees
                      –88

                      4123
                      Unsubsidized Stafford special allowance rebate
                      –1,522
                      –1,303
                      –1,052

                      4123
                      PLUS recoveries on defaults
                      –305
                      –235
                      –247

                      4123
                      PLUS other fees
                      –13

                      4123
                      PLUS special allowance rebate
                      –548
                      –499
                      –355

                      4123
                      SLS recoveries on defaults
                      –22
                      –15
                      –12

                      4123
                      SLS other fees
                      –1

                      4123
                      Consolidation recoveries on defaults
                      –3,753
                      –3,543
                      –4,037

                      4123
                      Consolidation loan holders fee
                      –1,871
                      –1,463
                      –1,304

                      4123
                      Consolidation other fees
                      –164

                      4123
                      Consolidation special allowance rebate
                      –1,926
                      –1,746
                      –1,561

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –16,633
                      –15,912
                      –14,003

                      4160
                      Financing authority, net (mandatory)

                      581

                      4170
                      Financing disbursements, net (mandatory)
                      7,080
                      992
                      –6,112

                      4180
                      Financing authority, net (total)

                      581

                      4190
                      Financing disbursements, net (total)
                      7,080
                      992
                      –6,112

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 91–4251–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      STAFFORD

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      46,132
                      39,804
                      33,226

                      2251
                      Repayments and prepayments
                      –3,652
                      –4,568
                      –3,951

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –2,553
                      –1,802
                      –1,098

                      2263
                      Terminations for default that result in claim payments
                      –249
                      –104
                      –83

                      2264
                      Other adjustments, net
                      126
                      –104
                      –73

                      2290
                      Outstanding, end of year
                      39,804
                      33,226
                      28,021

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      37,813
                      31,565
                      26,620

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      7,145
                      6,749
                      5,840

                      2331
                      Disbursements for guaranteed loan claims
                      2,553
                      1,802
                      1,098

                      2351
                      Repayments of loans receivable
                      –2,448
                      –2,504
                      –2,471

                      2361
                      Write-offs of loans receivable
                      –249
                      –207
                      –153

                      2364
                      Other adjustments, net
                      –252

                      2390
                      Outstanding, end of year
                      6,749
                      5,840
                      4,314

                      UNSUBSIDIZED STAFFORD

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      49,707
                      44,313
                      36,290

                      2251
                      Repayments and prepayments
                      –3,935
                      –6,044
                      –5,107

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –2,624
                      –1,783
                      –1,095

                      2263
                      Terminations for default that result in claim payments
                      –305
                      –113
                      –86

                      2264
                      Other adjustments, net
                      1,470
                      –83
                      –60

                      2290
                      Outstanding, end of year
                      44,313
                      36,290
                      29,942

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      40,432
                      34,476
                      28,445

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      8,595
                      9,219
                      8,508

                      2331
                      Disbursements for guaranteed loan claims
                      2,624
                      1,783
                      1,095

                      2351
                      Repayments of loans receivable
                      –1,351
                      –2,223
                      –2,232

                      2361
                      Write-offs of loans receivable
                      –305
                      –271
                      –227

                      2364
                      Other adjustments, net
                      –344

                      2390
                      Outstanding, end of year
                      9,219
                      8,508
                      7,144

                      PLUS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      11,014
                      9,265
                      6,754

                      2251
                      Repayments and prepayments
                      –872
                      –2,231
                      –1,825

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –383
                      –240
                      –176

                      2263
                      Terminations for default that result in claim payments
                      –92
                      –40
                      –30

                      2264
                      Other adjustments, net
                      –402

                      2290
                      Outstanding, end of year
                      9,265
                      6,754
                      4,723

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      8,801
                      6,416
                      4,486

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      625
                      620
                      546

                      2331
                      Disbursements for guaranteed loan claims
                      383
                      239
                      176

                      2351
                      Repayments of loans receivable
                      –274
                      –235
                      –247

                      2361
                      Write-offs of loans receivable
                      –92
                      –78
                      –59

                      2364
                      Other adjustments, net
                      –22

                      2390
                      Outstanding, end of year
                      620
                      546
                      416

                      SLS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      80
                      71
                      67

                      2251
                      Repayments and prepayments
                      –6
                      –2
                      –1

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –9
                      –2

                      2263
                      Terminations for default that result in claim payments
                      –1

                      2264
                      Other adjustments, net
                      7

                      2290
                      Outstanding, end of year
                      71
                      67
                      66

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      67
                      64
                      63

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      308
                      291
                      277

                      2331
                      Disbursements for guaranteed loan claims
                      9
                      2

                      2351
                      Repayments of loans receivable
                      –15
                      –14
                      –12

                      2361
                      Write-offs of loans receivable
                      –1
                      –2
                      –1

                      2364
                      Other adjustments, net
                      –10

                      2390
                      Outstanding, end of year
                      291
                      277
                      264

                      CONSOLIDATION

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      183,067
                      169,933
                      154,089

                      2251
                      Repayments and prepayments
                      –14,491
                      –10,060
                      –9,394

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –5,945
                      –4,899
                      –3,931

                      2263
                      Terminations for default that result in claim payments
                      –1,087
                      –885
                      –898

                      2264
                      Other adjustments, net
                      8,389

                      2290
                      Outstanding, end of year
                      169,933
                      154,089
                      139,866

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      157,552
                      146,384
                      132,872

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      14,876
                      15,770
                      16,058

                      2331
                      Disbursements for guaranteed loan claims
                      5,945
                      4,899
                      3,931

                      2351
                      Repayments of loans receivable
                      –3,375
                      –3,543
                      –4,037

                      2361
                      Write-offs of loans receivable
                      –1,087
                      –1,068
                      –994

                      2364
                      Other adjustments, net
                      –589

                      2390
                      Outstanding, end of year
                      15,770
                      16,058
                      14,958

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      15,682
                      8,602

                      Investments in US securities:

                      1106
                      Receivables, net
                      695
                      1,665

                      1206
                      Non-Federal assets: Receivables, net
                      72
                      49

                      Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:

                      1501
                      Defaulted guaranteed loans receivable, gross
                      31,549
                      32,649

                      1502
                      Interest receivable
                      4,541
                      4,849

                      1505
                      Allowance for subsidy cost (-)
                      –6,446
                      –2,354

                      1599
                      Net present value of assets related to defaulted guaranteed loans
                      29,644
                      35,144

                      1999
                      Total assets
                      46,093
                      45,460

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      1,664
                      2,135

                      2103
                      Debt
                      43,254
                      43,254

                      Non-Federal liabilities:

                      2201
                      Accounts payable
                      162
                      71

                      2204
                      Liabilities for loan guarantees
                      1,013

                      2999
                      Total liabilities
                      46,093
                      45,460

                      4999
                      Total liabilities and net position
                      46,093
                      45,460

             Temporary Student Loan Purchase Authority Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4453–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0006
                      Contract collection costs
                      58
                      61
                      185

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      2,293
                      2,856
                      2,738

                      0742
                      Downward reestimate paid to receipt account
                      474
                      676

                      0743
                      Interest on downward reestimates
                      45
                      114

                      0791
                      Direct program activities, subtotal
                      2,812
                      3,646
                      2,738

                      0900
                      Total new obligations
                      2,870
                      3,707
                      2,923

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      576
                      165
                      165

                      1021
                      Recoveries of prior year unpaid obligations
                      11,000

                      1023
                      Unobligated balances applied to repay debt
                      –4,449

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –7,127

                      1050
                      Unobligated balance (total)

                      165
                      165

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      519
                      790

                      1440
                      Borrowing authority, mandatory (total)
                      519
                      790

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      7,861
                      7,932
                      7,972

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –5,345
                      –5,015
                      –5,049

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,516
                      2,917
                      2,923

                      1900
                      Financing authority (total)
                      3,035
                      3,707
                      2,923

                      1930
                      Total budgetary resources available
                      3,035
                      3,872
                      3,088

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      165
                      165
                      165

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      11,653
                      689
                      689

                      3010
                      Obligations incurred, unexpired accounts
                      2,870
                      3,707
                      2,923

                      3020
                      Financing disbursements (gross)
                      –2,834
                      –3,707
                      –2,923

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –11,000

                      3050
                      Unpaid obligations, end of year
                      689
                      689
                      689

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      11,653
                      689
                      689

                      3200
                      Obligated balance, end of year
                      689
                      689
                      689

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      3,035
                      3,707
                      2,923

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      2,834
                      3,707
                      2,923

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –1,607
                      –364

                      4120
                      Upward reestimate interest
                      –218
                      –46

                      4122
                      Interest on uninvested funds
                      –204

                      4123
                      Principal repayments
                      –4,604
                      –6,067
                      –6,488

                      4123
                      Interest repayments
                      –1,211
                      –1,455
                      –1,484

                      4123
                      Fees and other refunds
                      –17

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –7,861
                      –7,932
                      –7,972

                      4160
                      Financing authority, net (mandatory)
                      –4,826
                      –4,225
                      –5,049

                      4170
                      Financing disbursements, net (mandatory)
                      –5,027
                      –4,225
                      –5,049

                      4180
                      Financing authority, net (total)
                      –4,826
                      –4,225
                      –5,049

                      4190
                      Financing disbursements, net (total)
                      –5,027
                      –4,225
                      –5,049

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4453–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      58,834
                      56,041
                      50,585

                      1251
                      Repayments: Repayments and prepayments
                      –4,604
                      –6,066
                      –6,488

                      1261
                      Adjustments: Capitalized interest

                      693
                      372

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      1,811
                      –83
                      –110

                      1290
                      Outstanding, end of year
                      56,041
                      50,585
                      44,359

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      5,101
                      853

                      Investments in US securities:

                      1106
                      Receivables, net
                      1,822
                      410

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

                      1401
                      Direct loans receivable, gross
                      58,834
                      56,041

                      1402
                      Interest receivable
                      3,143
                      3,298

                      1405
                      Allowance for subsidy cost (-)
                      8,910
                      8,208

                      1499
                      Net present value of assets related to direct loans
                      70,887
                      67,547

                      1999
                      Total assets
                      77,810
                      68,810

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      518
                      790

                      2103
                      Debt
                      77,292
                      68,017

                      2201
                      Non-Federal liabilities: Accounts payable

                      3

                      2999
                      Total liabilities
                      77,810
                      68,810

                      4999
                      Total liabilities and net position
                      77,810
                      68,810

             Student Loan Acquisition Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4449–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0005
                      Contract collection costs
                      40
                      65
                      111

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      1,244
                      1,678
                      1,589

                      0742
                      Downward reestimate paid to receipt account
                      534
                      841

                      0743
                      Interest on downward reestimates
                      68
                      134

                      0791
                      Direct program activities, subtotal
                      1,846
                      2,653
                      1,589

                      0900
                      Total new obligations
                      1,886
                      2,718
                      1,700

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      1,190
                      367

                      1021
                      Recoveries of prior year unpaid obligations
                      300

                      1023
                      Unobligated balances applied to repay debt
                      –1,190
                      –367

                      1024
                      Unobligated balance of borrowing authority withdrawn
                      –300

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority
                      602
                      976

                      1440
                      Borrowing authority, mandatory (total)
                      602
                      976

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,806
                      5,729
                      5,417

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –3,155
                      –3,987
                      –3,717

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,651
                      1,742
                      1,700

                      1900
                      Financing authority (total)
                      2,253
                      2,718
                      1,700

                      1930
                      Total budgetary resources available
                      2,253
                      2,718
                      1,700

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      367

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      305
                      13
                      13

                      3010
                      Obligations incurred, unexpired accounts
                      1,886
                      2,718
                      1,700

                      3020
                      Financing disbursements (gross)
                      –1,878
                      –2,718
                      –1,700

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –300

                      3050
                      Unpaid obligations, end of year
                      13
                      13
                      13

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      305
                      13
                      13

                      3200
                      Obligated balance, end of year
                      13
                      13
                      13

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      2,253
                      2,718
                      1,700

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      1,878
                      2,718
                      1,700

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4120
                      Upward reestimate
                      –695
                      –366

                      4120
                      Upward reestimate interest
                      –88
                      –57

                      4122
                      Interest on uninvested funds
                      –80

                      4123
                      Principal repayments
                      –3,154
                      –4,188
                      –4,353

                      4123
                      Borrower interest repayments
                      –778
                      –1,118
                      –1,064

                      4123
                      Fees and other refunds
                      –11

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –4,806
                      –5,729
                      –5,417

                      4160
                      Financing authority, net (mandatory)
                      –2,553
                      –3,011
                      –3,717

                      4170
                      Financing disbursements, net (mandatory)
                      –2,928
                      –3,011
                      –3,717

                      4180
                      Financing authority, net (total)
                      –2,553
                      –3,011
                      –3,717

                      4190
                      Financing disbursements, net (total)
                      –2,928
                      –3,011
                      –3,717

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4449–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      34,012
                      31,899
                      28,145

                      1251
                      Repayments: Repayments and prepayments
                      –3,155
                      –4,188
                      –4,353

                      1261
                      Adjustments: Capitalized interest

                      486
                      261

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      1,042
                      –52
                      –72

                      1290
                      Outstanding, end of year
                      31,899
                      28,145
                      23,981

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      Federal assets:

                      1101
                      Fund balances with Treasury
                      1,025
                      210

                      Investments in US securities:

                      1106
                      Receivables, net
                      772
                      423

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

                      1401
                      Direct loans receivable, gross
                      34,012
                      31,899

                      1402
                      Interest receivable
                      1,875
                      1,858

                      1405
                      Allowance for subsidy cost (-)
                      5,258
                      5,189

                      1499
                      Net present value of assets related to direct loans
                      41,145
                      38,946

                      1999
                      Total assets
                      42,942
                      39,579

                      LIABILITIES:

                      Federal liabilities:

                      2101
                      Accounts payable
                      600
                      976

                      2103
                      Debt
                      42,342
                      38,600

                      2201
                      Non-Federal liabilities: Accounts payable

                      3

                      2999
                      Total liabilities
                      42,942
                      39,579

                      4999
                      Total liabilities and net position
                      42,942
                      39,579

             Temporary Student Loan Purchase Authority Conduit Financing Account

             Program and Financing (in millions of dollars)

                      Identification code 91–4459–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0003
                      Contract collection costs
                      46
                      51
                      37

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury
                      124
                      62
                      53

                      0742
                      Downward reestimate paid to receipt account

                      175

                      0743
                      Interest on downward reestimates

                      28

                      0791
                      Direct program activities, subtotal
                      124
                      265
                      53

                      0900
                      Total new obligations
                      170
                      316
                      90

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      17
                      13

                      1023
                      Unobligated balances applied to repay debt
                      –17
                      –13

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      203

                      1440
                      Borrowing authority, mandatory (total)

                      203

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      358
                      513
                      456

                      1825
                      Spending authority from offsetting collections applied to repay debt
                      –175
                      –400
                      –366

                      1850
                      Spending auth from offsetting collections, mand (total)
                      183
                      113
                      90

                      1900
                      Budget authority (total)
                      183
                      316
                      90

                      1930
                      Total budgetary resources available
                      183
                      316
                      90

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      13

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      71,634
                      71,297
                      93

                      3010
                      Obligations incurred, unexpired accounts
                      170
                      316
                      90

                      3020
                      Financing disbursements (gross)
                      –507
                      –320
                      –90

                      3041
                      Recoveries of prior year unpaid obligations, expired

                      –71,200

                      3050
                      Unpaid obligations, end of year
                      71,297
                      93
                      93

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      71,634
                      71,297
                      93

                      3200
                      Obligated balance, end of year
                      71,297
                      93
                      93

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross
                      183
                      316
                      90

                      Financing disbursements:

                      4110
                      Financing disbursements, gross
                      507
                      320
                      90

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds
                      –44

                      4123
                      Direct Conduit Fees
                      –72

                      4123
                      Principal repayments
                      –184
                      –435
                      –385

                      4123
                      Interest repayments
                      –58
                      –78
                      –71

                      4130
                      Offsets against gross financing auth and disbursements (total)
                      –358
                      –513
                      –456

                      4160
                      Financing authority, net (mandatory)
                      –175
                      –197
                      –366

                      4170
                      Financing disbursements, net (mandatory)
                      149
                      –193
                      –366

                      4180
                      Financing authority, net (total)
                      –175
                      –197
                      –366

                      4190
                      Financing disbursements, net (total)
                      149
                      –193
                      –366

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4459–0–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of direct loans outstanding:

                      1210
                      Outstanding, start of year
                      2,038
                      2,208
                      1,779

                      1232
                      Disbursements: Purchase of loans assets from the public
                      358
                      4

                      1251
                      Repayments: Repayments and prepayments
                      –184
                      –435
                      –385

                      1261
                      Adjustments: Capitalized interest

                      3

                      1264
                      Write-offs for default: Other adjustments, net (+ or -)
                      –4
                      –1
                      –8

                      1290
                      Outstanding, end of year
                      2,208
                      1,779
                      1,386

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      22
                      681

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

                      1401
                      Direct loans receivable, gross
                      2,038
                      2,208

                      1402
                      Interest receivable
                      133
                      193

                      1405
                      Allowance for subsidy cost (-)
                      –440
                      –537

                      1499
                      Net present value of assets related to direct loans
                      1,731
                      1,864

                      1999
                      Total assets
                      1,753
                      2,545

                      LIABILITIES:

                      2103
                      Federal liabilities: Debt
                      1,734
                      2,542

                      2201
                      Non-Federal liabilities: Accounts payable
                      19
                      3

                      2999
                      Total liabilities
                      1,753
                      2,545

                      4999
                      Total liabilities and net position
                      1,753
                      2,545

             Federal Family Education Loan Liquidating Account

             Program and Financing (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0101
                      Interest benefits, net of origination fees
                      4
                      4
                      4

                      0103
                      Default claims
                      67
                      52
                      43

                      0104
                      Death, disability, and bankruptcy claims
                      8
                      7
                      6

                      0105
                      Contract collection costs
                      43
                      56
                      43

                      0191
                      Subtotal, Stafford loans
                      122
                      119
                      96

                      0201
                      Default claims
                      8
                      9
                      7

                      0202
                      Death, disability, and bankruptcy claims
                      3
                      3
                      2

                      0205
                      Contract collection costs
                      10
                      10
                      8

                      0291
                      Subtotal, PLUS/SLS loans
                      21
                      22
                      17

                      0900
                      Total new obligations
                      143
                      141
                      113

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      204
                      114

                      1021
                      Recoveries of prior year unpaid obligations
                      19

                      1022
                      Capital transfer of unobligated balances to general fund
                      –223
                      –114

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      390
                      319
                      262

                      1820
                      Capital transfer of spending authority from offsetting collections to general fund
                      –133
                      –178
                      –149

                      1850
                      Spending auth from offsetting collections, mand (total)
                      257
                      141
                      113

                      1900
                      Budget authority (total)
                      257
                      141
                      113

                      1930
                      Total budgetary resources available
                      257
                      141
                      113

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      114

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      36
                      34
                      4

                      3010
                      Obligations incurred, unexpired accounts
                      143
                      141
                      113

                      3020
                      Outlays (gross)
                      –126
                      –171
                      –115

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –19

                      3050
                      Unpaid obligations, end of year
                      34
                      4
                      2

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      36
                      34
                      4

                      3200
                      Obligated balance, end of year
                      34
                      4
                      2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      257
                      141
                      113

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      126
                      141
                      113

                      4101
                      Outlays from mandatory balances

                      30
                      2

                      4110
                      Outlays, gross (total)
                      126
                      171
                      115

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Fed collections on defaulted loans, stafford
                      –34
                      –88
                      –72

                      4123
                      Fed collections on bankruptcies, Stafford
                      –5
                      –2
                      –2

                      4123
                      Offsets against Federal tax refunds, Stafford
                      –229
                      –95
                      –78

                      4123
                      Reimbursements from guaranty agencies, Stafford
                      –43
                      –66
                      –55

                      4123
                      Other collections, Stafford
                      –30
                      –19
                      –16

                      4123
                      Federal collections on defaulted loans, PLUS/SLS
                      –22
                      –27
                      –22

                      4123
                      Federal collections on bankruptcies, PLUS/SLS
                      –1
                      –1

                      4123
                      Offsets against Federal tax refunds, PLUS/SLS
                      –17
                      –7
                      –6

                      4123
                      Reimbursements from guaranty agencies, PLUS/SLS
                      –9
                      –14
                      –11

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –390
                      –319
                      –262

                      4160
                      Budget authority, net (mandatory)
                      –133
                      –178
                      –149

                      4170
                      Outlays, net (mandatory)
                      –264
                      –148
                      –147

                      4180
                      Budget authority, net (total)
                      –133
                      –178
                      –149

                      4190
                      Outlays, net (total)
                      –264
                      –148
                      –147

          Status of Guaranteed Loans (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      STAFFORD LOANS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      594
                      534
                      480

                      2251
                      Repayments and prepayments
                      –17
                      –13
                      –10

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –74
                      –34
                      –23

                      2263
                      Terminations for default that result in claim payments
                      –8
                      –7
                      –6

                      2264
                      Other adjustments, net
                      39

                      2290
                      Outstanding, end of year
                      534
                      480
                      441

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      508
                      457
                      419

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      4,770
                      4,356
                      4,235

                      2331
                      Disbursements for guaranteed loan claims
                      74
                      34
                      23

                      2351
                      Repayments of loans receivable
                      –155
                      –131
                      –108

                      2361
                      Write-offs of loans receivable
                      –8
                      –7
                      –7

                      2364
                      Other adjustments, net
                      –325
                      –17
                      –13

                      2390
                      Outstanding, end of year
                      4,356
                      4,235
                      4,130

                      PLUS/SLS LOANS

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year
                      75
                      65
                      57

                      2251
                      Repayments and prepayments
                      –2
                      –2
                      –3

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable
                      –11
                      –3
                      –2

                      2263
                      Terminations for default that result in claim payments
                      –3
                      –3
                      –2

                      2264
                      Other adjustments, net
                      6

                      2290
                      Outstanding, end of year
                      65
                      57
                      50

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year
                      61
                      54
                      47

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year
                      749
                      684
                      660

                      2331
                      Disbursements for guaranteed loan claims
                      11
                      3
                      2

                      2351
                      Repayments of loans receivable
                      –22
                      –22
                      –18

                      2361
                      Write-offs of loans receivable
                      –3
                      –3
                      –3

                      2364
                      Other adjustments, net
                      –51
                      –2
                      –2

                      2390
                      Outstanding, end of year
                      684
                      660
                      639

             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
                      2012 actual
                      2013 actual

                      ASSETS:

                      1101
                      Federal assets: Fund balances with Treasury
                      240
                      148

                      1701
                      Defaulted guaranteed loans, gross
                      5,519
                      5,040

                      1702
                      Interest receivable
                      5,358
                      5,563

                      1703
                      Allowance for estimated uncollectible loans and interest (-)
                      –8,180
                      –8,356

                      1799
                      Value of assets related to loan guarantees
                      2,697
                      2,247

                      1999
                      Total assets
                      2,937
                      2,395

                      LIABILITIES:

                      2104
                      Federal liabilities: Resources payable to Treasury
                      2,913
                      2,375

                      Non-Federal liabilities:

                      2201
                      Accounts payable

                      5

                      2204
                      Liabilities for loan guarantees
                      24
                      15

                      2999
                      Total liabilities
                      2,937
                      2,395

                      4999
                      Total liabilities and net position
                      2,937
                      2,395

          Object Classification (in millions of dollars)

                      Identification code 91–0230–0–1–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      33.0
                      Investments and loans
                      128
                      127
                      101

                      41.0
                      Grants, subsidies, and contributions
                      4
                      4
                      4

                      42.0
                      Insurance claims and indemnities
                      11
                      10
                      8

                      99.9
                      Total new obligations
                      143
                      141
                      113

             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
                      2013 actual
                      2014 est.
                      2015 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

                      –17.67

                      132999
                      Weighted average subsidy rate

                      0.00

                      Direct loan subsidy budget authority:

                      133001
                      Federal Perkins Loans

                      –828

                      133999
                      Total subsidy budget authority

                      –828

                      Direct loan subsidy outlays:

                      134001
                      Federal Perkins Loans

                      –395

                      134999
                      Total subsidy outlays

                      –395

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0710
                      Direct loan obligations

                      4,684

                      0713
                      Payment of interest to Treasury

                      48

                      0740
                      Negative subsidy obligations

                      828

                      0900
                      Total new obligations

                      5,560

                      Budgetary Resources:

                      Financing authority:

                      Borrowing authority, mandatory:

                      1400
                      Borrowing authority

                      5,537

                      1440
                      Borrowing authority, mandatory (total)

                      5,537

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      23

                      1850
                      Spending auth from offsetting collections, mand (total)

                      23

                      1900
                      Financing authority (total)

                      5,560

                      1930
                      Total budgetary resources available

                      5,560

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      5,560

                      3020
                      Outlays (gross)

                      –2,681

                      3050
                      Unpaid obligations, end of year

                      2,879

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      2,879

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      5,560

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      2,681

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4123
                      Payment of principal

                      –1

                      4123
                      Origination fees

                      –22

                      4130
                      Offsets against gross budget authority and outlays (total)

                      –23

                      4160
                      Budget authority, net (mandatory)

                      5,537

                      4170
                      Outlays, net (mandatory)

                      2,658

                      4180
                      Financing authority, net (total)

                      5,537

                      4190
                      Financing disbursements, net (total)

                      2,658

          Status of Direct Loans (in millions of dollars)

                      Identification code 91–4574–4–3–502
                      2013 actual
                      2014 est.
                      2015 est.

                      Position with respect to appropriations act limitation on obligations:

                      1111
                      Limitation on direct loans

                      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 Consolidated Appropriations Act, 2014 (P.L. 113–76), the Health Education Assistance Loans (HEAL) program
                will be transferred to the Department of Education from the Department of Health and Human Services in fiscal year 2014. 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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0711
                      Default claim payments on principal

                      4
                      12

                      0900
                      Total new obligations

                      4
                      12

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      54

                      1011
                      Unobligated balance transfer from other accts [75–4304]

                      54

                      1050
                      Unobligated balance (total)

                      54
                      54

                      Financing authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      4
                      6

                      1850
                      Spending auth from offsetting collections, mand (total)

                      4
                      6

                      1930
                      Total budgetary resources available

                      58
                      60

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      54
                      48

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      4
                      12

                      3020
                      Financing disbursements (gross)

                      –4
                      –12

                      Financing authority and disbursements, net:

                      Mandatory:

                      4090
                      Financing authority, gross

                      4
                      6

                      Financing disbursements:

                      4110
                      Financing disbursements, gross

                      4
                      12

                      Offsets against gross financing authority and disbursements:

                      Offsetting collections (collected) from:

                      4122
                      Interest on uninvested funds

                      –3
                      –3

                      4123
                      Non-Federal sources

                      –1
                      –3

                      4130
                      Offsets against gross financing auth and disbursements (total)

                      –4
                      –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
                      2013 actual
                      2014 est.
                      2015 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

                      309

                      2251
                      Repayments and prepayments

                      –15
                      –16

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable

                      –4
                      –9

                      2263
                      Terminations for default that result in claim payments

                      –1
                      –3

                      2264
                      Other adjustments, net

                      329

                      2290
                      Outstanding, end of year

                      309
                      281

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year

                      309
                      281

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year

                      204

                      2331
                      Disbursements for guaranteed loan claims

                      4
                      9

                      2351
                      Repayments and prepayments

                      –1
                      –3

                      2361
                      Write-offs of loans receivable

                      2364
                      Other adjustments, net

                      201

                      2390
                      Outstanding, end of year

                      204
                      210

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      Credit program obligations:

                      0713
                      Payment of interest to Treasury

                      2
                      2

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      1
                      1

                      1260
                      Appropriations, mandatory (total)

                      1
                      1

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected

                      2
                      10

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

                      –1
                      –9

                      1850
                      Spending auth from offsetting collections, mand (total)

                      1
                      1

                      1900
                      Budget authority (total)

                      2
                      2

                      1930
                      Total budgetary resources available

                      2
                      2

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2
                      2

                      3020
                      Outlays (gross)

                      –2
                      –2

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2
                      2

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2
                      2

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4123
                      Non-Federal sources

                      –2
                      –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
                      2013 actual
                      2014 est.
                      2015 est.

                      Cumulative balance of guaranteed loans outstanding:

                      2210
                      Outstanding, start of year

                      37

                      2251
                      Repayments and prepayments

                      –2
                      –8

                      Adjustments:

                      2261
                      Terminations for default that result in loans receivable

                      –1
                      –1

                      2264
                      Other adjustments, net

                      40

                      2290
                      Outstanding, end of year

                      37
                      28

                      Memorandum:

                      2299
                      Guaranteed amount of guaranteed loans outstanding, end of year

                      37
                      28

                      Addendum:

                      Cumulative balance of defaulted guaranteed loans that result in loans receivable:

                      2310
                      Outstanding, start of year

                      293

                      2331
                      Disbursements for guaranteed loan claims

                      3
                      3

                      2351
                      Repayments of loans receivable

                      –7
                      –7

                      2361
                      Write-offs of loans receivable

                      –21
                      –21

                      2364
                      Other adjustments, net

                      318

                      2390
                      Outstanding, end of year

                      293
                      268

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      33.0
                      Investments and loans

                      1
                      1

                      42.0
                      Insurance claims and indemnities

                      1
                      1

                      99.9
                      Total new obligations

                      2
                      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, [$576,935,000] $637,180,000, which shall remain available through September 30, [2015] 2016: Provided, That funds available to carry out section 208 of the Educational Technical Assistance Act of 2002 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 [$6,000,000] $10,000,000 of the funds available to carry out section 208 of the Educational Technical Assistance Act of 2002 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. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–1100–0–1–503
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Research, development, and dissemination
                      181
                      181
                      190

                      0002
                      Statistics
                      105
                      115
                      123

                      0003
                      Regional educational laboratories
                      72
                      66
                      54

                      0004
                      National Assessment
                      134
                      137
                      125

                      0005
                      National Assessment Governing Board
                      7
                      12
                      8

                      0006
                      Research in special education
                      48
                      54
                      54

                      0007
                      Statewide data systems
                      44
                      35
                      70

                      0008
                      Special education studies and evaluations
                      4
                      20
                      13

                      0100
                      Total direct program
                      595
                      620
                      637

                      0799
                      Total direct obligations
                      595
                      620
                      637

                      0801
                      Reimbursable program
                      1

                      0900
                      Total new obligations
                      596
                      620
                      637

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      68
                      43
                      2

                      1021
                      Recoveries of prior year unpaid obligations
                      7

                      1050
                      Unobligated balance (total)
                      75
                      43
                      2

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      594
                      577
                      637

                      1130
                      Appropriations permanently reduced
                      –31

                      1160
                      Appropriation, discretionary (total)
                      563
                      577
                      637

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected

                      2
                      2

                      1701
                      Change in uncollected payments, Federal sources
                      1

                      1750
                      Spending auth from offsetting collections, disc (total)
                      1
                      2
                      2

                      1900
                      Budget authority (total)
                      564
                      579
                      639

                      1930
                      Total budgetary resources available
                      639
                      622
                      641

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      43
                      2
                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      998
                      812
                      824

                      3010
                      Obligations incurred, unexpired accounts
                      596
                      620
                      637

                      3020
                      Outlays (gross)
                      –769
                      –608
                      –542

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –7

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –6

                      3050
                      Unpaid obligations, end of year
                      812
                      824
                      919

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2
                      –3
                      –3

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

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –3
                      –3
                      –3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      996
                      809
                      821

                      3200
                      Obligated balance, end of year
                      809
                      821
                      916

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      564
                      579
                      639

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      82
                      97
                      105

                      4011
                      Outlays from discretionary balances
                      687
                      511
                      437

                      4020
                      Outlays, gross (total)
                      769
                      608
                      542

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources

                      –2
                      –2

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –1

                      4070
                      Budget authority, net (discretionary)
                      563
                      577
                      637

                      4080
                      Outlays, net (discretionary)
                      769
                      606
                      540

                      4180
                      Budget authority, net (total)
                      563
                      577
                      637

                      4190
                      Outlays, net (total)
                      769
                      606
                      540

             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 2015 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 2015 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 for a sample of States
                and to collect student-level administrative National Postsecondary Student Aid Survey (NPSAS) data every two 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 2015 would provide support for
                conducting reading, mathematics, and science assessments at grades 4, 8, and 12.

             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 grant awards to States to foster the design, development, and implementation of longitudinal data
                systems. In 2015, funding would support linking K-12 systems to systems that include early childhood, postsecondary, and workforce
                information, or further developing such systems. In addition, funds would support awards to public and private agencies to
                improve data coordination, quality, and use at the local, State, and national levels.

             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
                      2013 actual
                      2014 est.
                      2015 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

                      25.1
                      Advisory and assistance services
                      16
                      18
                      19

                      25.2
                      Other services from non-Federal sources
                      247
                      250
                      247

                      25.3
                      Other goods and services from Federal sources
                      2
                      2
                      2

                      25.5
                      Research and development contracts
                      89
                      104
                      92

                      25.7
                      Operation and maintenance of equipment
                      1
                      1
                      1

                      41.0
                      Grants, subsidies, and contributions
                      237
                      241
                      272

                      99.0
                      Direct obligations
                      595
                      618
                      635

                      99.0
                      Reimbursable obligations
                      1
                      1
                      1

                      99.5
                      Below reporting threshold

                      1
                      1

                      99.9
                      Total new obligations
                      596
                      620
                      637

          Employment Summary

                      Identification code 91–1100–0–1–503
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      13
                      15
                      15

             Departmental Management

             Federal Funds
             Departmental Management
             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, [$422,917,000] $442,000,000, of which up to [$1,000,000] $1,513,000, to remain available until expended, shall be for relocation of, and renovation of buildings occupied by, Department staff. (Department of Education Appropriations Act, 2014.)
          Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 91–0800–0–1–503
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year

                      1

                      Receipts:

                      0220
                      Contributions
                      1
                      1
                      1

                      0400
                      Total: Balances and collections
                      1
                      1
                      2

                      Appropriations:

                      0500
                      Program Administration
                      –1

                      0799
                      Balance, end of year

                      1
                      2

          Program and Financing (in millions of dollars)

                      Identification code 91–0800–0–1–503
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Program administration
                      433
                      422
                      440

                      0801
                      Reimbursable program
                      3
                      4
                      5

                      0900
                      Total new obligations
                      436
                      426
                      445

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      11
                      15
                      15

                      1021
                      Recoveries of prior year unpaid obligations
                      5

                      1050
                      Unobligated balance (total)
                      16
                      15
                      15

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      446
                      423
                      442

                      1121
                      Appropriations transferred from other accts [91–0202]
                      8

                      1130
                      Appropriations permanently reduced
                      –23

                      1160
                      Appropriation, discretionary (total)
                      431
                      423
                      442

                      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

                      1750
                      Spending auth from offsetting collections, disc (total)
                      3
                      3
                      3

                      1900
                      Budget authority (total)
                      435
                      426
                      445

                      1930
                      Total budgetary resources available
                      451
                      441
                      460

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      15
                      15
                      15

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      132
                      133
                      113

                      3010
                      Obligations incurred, unexpired accounts
                      436
                      426
                      445

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –428
                      –446
                      –439

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –5

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –4

                      3050
                      Unpaid obligations, end of year
                      133
                      113
                      119

                      Uncollected payments:

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

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1
                      –1
                      –1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      131
                      132
                      112

                      3200
                      Obligated balance, end of year
                      132
                      112
                      118

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      434
                      426
                      445

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      339
                      341
                      352

                      4011
                      Outlays from discretionary balances
                      88
                      105
                      87

                      4020
                      Outlays, gross (total)
                      427
                      446
                      439

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –3
                      –3
                      –3

                      Mandatory:

                      4090
                      Budget authority, gross
                      1

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances
                      1

                      4180
                      Budget authority, net (total)
                      432
                      423
                      442

                      4190
                      Outlays, net (total)
                      425
                      443
                      436

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      188
                      201
                      203

                      11.3
                      Other than full-time permanent
                      25
                      12
                      13

                      11.5
                      Other personnel compensation
                      2
                      3
                      3

                      11.9
                      Total personnel compensation
                      215
                      216
                      219

                      12.1
                      Civilian personnel benefits
                      61
                      63
                      66

                      21.0
                      Travel and transportation of persons
                      3
                      4
                      4

                      23.1
                      Rental payments to GSA
                      42
                      42
                      41

                      23.3
                      Communications, utilities, and miscellaneous charges
                      1
                      1
                      1

                      24.0
                      Printing and reproduction
                      1
                      1
                      1

                      25.1
                      Advisory and assistance services
                      3
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      17
                      18
                      20

                      25.3
                      Other goods and services from Federal sources
                      16
                      22
                      22

                      25.7
                      Operation and maintenance of equipment
                      69
                      52
                      62

                      26.0
                      Supplies and materials
                      1
                      1

                      31.0
                      Equipment
                      2

                      1

                      32.0
                      Land and structures
                      2
                      1
                      2

                      99.0
                      Direct obligations
                      433
                      422
                      440

                      99.0
                      Reimbursable obligations
                      3
                      4
                      5

                      99.9
                      Total new obligations
                      436
                      426
                      445

          Employment Summary

                      Identification code 91–0800–0–1–503
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      1,942
                      1,934
                      1,945

             Office for Civil RightsFor expenses necessary for the Office for Civil Rights, as authorized by section 203 of the Department of Education Organization
             Act, [$98,356,000] $102,000,000. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–0700–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Civil rights
                      98
                      98
                      102

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      103
                      98
                      102

                      1121
                      Appropriations transferred from other accts [91–0202]
                      1

                      1130
                      Appropriations permanently reduced
                      –5

                      1160
                      Appropriation, discretionary (total)
                      99
                      98
                      102

                      1930
                      Total budgetary resources available
                      99
                      99
                      103

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      17
                      16
                      17

                      3010
                      Obligations incurred, unexpired accounts
                      98
                      98
                      102

                      3020
                      Outlays (gross)
                      –99
                      –97
                      –99

                      3050
                      Unpaid obligations, end of year
                      16
                      17
                      20

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      17
                      16
                      17

                      3200
                      Obligated balance, end of year
                      16
                      17
                      20

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      99
                      98
                      102

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      87
                      84
                      87

                      4011
                      Outlays from discretionary balances
                      12
                      13
                      12

                      4020
                      Outlays, gross (total)
                      99
                      97
                      99

                      4180
                      Budget authority, net (total)
                      99
                      98
                      102

                      4190
                      Outlays, net (total)
                      99
                      97
                      99

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      56
                      57
                      57

                      11.3
                      Other than full-time permanent
                      3
                      2
                      2

                      11.5
                      Other personnel compensation
                      1
                      1

                      11.9
                      Total personnel compensation
                      60
                      60
                      59

                      12.1
                      Civilian personnel benefits
                      17
                      17
                      18

                      21.0
                      Travel and transportation of persons

                      1
                      1

                      23.1
                      Rental payments to GSA
                      8
                      8
                      8

                      25.2
                      Other services from non-Federal sources
                      1
                      1
                      1

                      25.3
                      Other goods and services from Federal sources
                      2
                      2
                      3

                      25.7
                      Operation and maintenance of equipment
                      10
                      9
                      12

                      99.9
                      Total new obligations
                      98
                      98
                      102

          Employment Summary

                      Identification code 91–0700–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      565
                      558
                      558

             Office of Inspector GeneralFor expenses necessary for the Office of Inspector General, as authorized by section 212 of the Department of Education Organization
             Act, [$57,791,000] $59,181,000. (Department of Education Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 91–1400–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Inspector General
                      58
                      58
                      59

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      60
                      58
                      59

                      1121
                      Appropriations transferred from other accts [91–0202]
                      1

                      1130
                      Appropriations permanently reduced
                      –3

                      1160
                      Appropriation, discretionary (total)
                      58
                      58
                      59

                      1930
                      Total budgetary resources available
                      58
                      58
                      59

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      12
                      11
                      14

                      3010
                      Obligations incurred, unexpired accounts
                      58
                      58
                      59

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –59
                      –55
                      –58

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –1

                      3050
                      Unpaid obligations, end of year
                      11
                      14
                      15

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      12
                      11
                      14

                      3200
                      Obligated balance, end of year
                      11
                      14
                      15

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      58
                      58
                      59

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      49
                      47
                      48

                      4011
                      Outlays from discretionary balances
                      10
                      8
                      10

                      4020
                      Outlays, gross (total)
                      59
                      55
                      58

                      4180
                      Budget authority, net (total)
                      58
                      58
                      59

                      4190
                      Outlays, net (total)
                      59
                      55
                      58

             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
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      26
                      28
                      28

                      11.3
                      Other than full-time permanent
                      1
                      2
                      1

                      11.9
                      Total personnel compensation
                      27
                      30
                      29

                      12.1
                      Civilian personnel benefits
                      10
                      10
                      11

                      21.0
                      Travel and transportation of persons
                      2
                      2
                      2

                      23.1
                      Rental payments to GSA
                      5
                      6
                      6

                      25.1
                      Advisory and assistance services
                      1
                      1
                      1

                      25.2
                      Other services from non-Federal sources
                      4
                      2
                      2

                      25.3
                      Other goods and services from Federal sources
                      2
                      2
                      2

                      25.7
                      Operation and maintenance of equipment
                      5
                      4
                      4

                      31.0
                      Equipment
                      1
                      1
                      1

                      32.0
                      Land and structures
                      1

                      1

                      99.9
                      Total new obligations
                      58
                      58
                      59

          Employment Summary

                      Identification code 91–1400–0–1–751
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      270
                      253
                      251

             Hurricane Education Recovery

             Federal Funds
             Hurricane Education Recovery

             Program and Financing (in millions of dollars)

                      Identification code 91–0013–0–1–500
                      2013 actual
                      2014 est.
                      2015 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      9
                      3

                      3020
                      Outlays (gross)
                      –6
                      –3

                      3050
                      Unpaid obligations, end of year
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      9
                      3

                      3200
                      Obligated balance, end of year
                      3

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances
                      6
                      3

                      4190
                      Outlays, net (total)
                      6
                      3

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

             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNTS

             (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Offsetting receipts from the public:

                      91–143500
                      General Fund Proprietary Interest Receipts, not Otherwise Classified
                      2
                      20
                      20

                      91–271810
                      Federal Family Education Loan Program, Negative Subsidies

                      4,020

                      91–271830
                      Federal Family Education Loan Program, Downward Reestimates of Subsidies
                      9,946
                      3,925

                      91–274130
                      College Housing and Academic Facilities Loan, Downward Reestimates of Subsidies
                      198
                      39

                      91–278110
                      Federal Direct Student Loan Program, Negative Subsidies
                      27,010
                      21,292
                      14,309

                      Legislative proposal, subject to PAYGO

                      –397

                      91–278130
                      Federal Direct Student Loan Program, Downward Reestimates of Subsidies
                      11,426
                      9,460

                      91–278310
                      Federal Perkins Loan, Negative Subsidies

                      395

                      91–279430
                      TEACH Grant Program, Downward Reestimates of Subsidies
                      17
                      13

                      91–291500
                      Repayment of Loans, Capital Contributions, Higher Education Activities
                      37
                      25
                      25

                      91–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      –3
                      47
                      47

                      General Fund Offsetting receipts from the public
                      48,633
                      38,841
                      14,399

                      Intragovernmental payments:

                      91–388500
                      Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                      83

                      General Fund Intragovernmental payments
                      83

             GENERAL PROVISIONS

             General ProvisionsSEC. 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 ["2014''] "2015" for "2009''.[SEC. 307. (a) Section 206 of the Department of Education Organization Act (20 U.S.C. 3416) is amended—
          (1) by striking out the heading and inserting "Office of Career, Technical, and Adult Education'';
          (2) by striking out "Office of Vocational and Adult Education'' and inserting "Office of Career, Technical, and Adult Education'';
          (3) by striking out "Assistant Secretary for Vocational and Adult Education'' and inserting "Assistant Secretary for Career, Technical,
             and Adult Education''; and

          (4) by striking out "vocational and adult education'' each place it appears and inserting "career, technical, and adult education''.
          (b) Section 202 of the Department of Education Organization Act (20 U.S.C. 3412) is amended—
             (1) in subsection (b)(1)(C), by striking out "Assistant Secretary for Vocational and Adult Education'' and inserting "Assistant
                Secretary for Career, Technical, and Adult Education''; and

             (2) in subsection (h), by striking out "Assistant Secretary for Vocational and Adult Education'' each place it appears and inserting
                "Assistant Secretary for Career, Technical, and Adult Education''.

          (c) Section 1 of the Department of Education Organization Act (20 U.S.C. 3401 note) is amended by striking out the entry for section
             206 and inserting "Sec. 206. Office of Career, Technical, and Adult Education.''.

          (d) Section 114(b)(1) of the Carl D. Perkins Career and Technical Education Act of 2006 (20 U.S.C. 2324(b)(1)) is amended by striking
             out "Office of Vocational and Adult Education'' and inserting "Office of Career, Technical, and Adult Education''.]SEC. [308]307. The Secretary may reserve funds under section 9601 of the ESEA (subject to the limitations in subsections (b) and (c) of that
          section) in order to carry out activities authorized under that section with respect to any ESEA program funded in this Act
          and without respect to the source of funds for those activities: Provided, That any funds reserved under this section shall be available from July 1, [2014] 2015, through September 30, [2015] 2016: Provided further, That not later than 10 days prior to the initial obligation of funds reserved under this section, the Secretary shall submit
          an evaluation plan to the Senate Committees on Appropriations and Health, Education, Labor, and Pensions and the House Committees
          on Appropriations and Education and the Workforce which identifies the source and amount of funds reserved under this section,
          the impact on program grantees if funds are withheld, and the programs to be evaluated with such funds.[SEC. 309. (a) Consolidations.—For fiscal year 2006 and each succeeding fiscal year, if a local educational agency described in subsection (b) is formed
          at any time after 1938 by the consolidation of 2 or more former school districts, the local educational agency may elect to
          have the Secretary determine its eligibility for any fiscal year on the basis of 1 or more of those former districts, as designated
          by the local educational agency.
          (b) Eligible Local Educational Agencies.—A local educational agency referred to in subsection (a) is—
             (1) any local educational agency that, for fiscal year 1994 or any preceding fiscal year, applied, and was determined to be eligible
                under, section 2(c) of the Act of September 30, 1950 (Public Law 874, 81st Congress) as that section was in effect for that
                fiscal year; or

             (2) a local educational agency formed by the consolidation of 2 or more districts, at least 1 of which was eligible for assistance
                under this section for the fiscal year preceding the year of the consolidation, if—
                (A) for fiscal years 2006 through 2013 the local educational agency notified the Secretary not later than 30 days after the date
                   of enactment of this Act; and

                (B) for fiscal year 2014 the local educational agency includes the designation in its application under section 8005 or any timely
                   amendment to such application.

          (c) Amount.—A local educational agency eligible under subsection (b) shall receive a foundation payment as provided for under subparagraphs
             (A) and (B) of subsection (h)(1), as in effect on the date of enactment of this Act, except that the foundation payment shall
             be calculated based on the most recent payment received by the local educational agency based on its former common status.]SEC. [310]308. The Secretary of Education shall—
          (1) modify the Free Application for Federal Student Aid described in section 483 of the HEA so that the Free Application for Federal
             Student Aid contains an individual box for the purpose of identifying students who are foster youth or were in the foster
             care system; and

          (2) utilize such identification as a tool to notify students who are foster youth or were in the foster care system of their potential
             eligibility for Federal student aid, including postsecondary education programs through the John H. Chafee Foster Care Independence
             Program and any other Federal programs under which such students may be eligible to receive assistance.

          [This title may be cited as the "Department of Education Appropriations Act, 2014''.] (Department of Education Appropriations Act, 2014.)