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



   
      
      
         DEPARTMENT OF EDUCATION
      
      
   
   
      DEPARTMENT OF EDUCATION
         Office of Elementary and Secondary EducationFederal Funds
         Improving Elementary and Secondary Education
         Improving Elementary and Secondary Education
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0014â2â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Elementary and secondary education for the disadvantaged block grant
                  
                  
                  6,841
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  6,841
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  6,841
               
               
                  1900
                  Budget authority (total)
                  
                  
                  6,841
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  6,841
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  6,841
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â274
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  6,567
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  6,567
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  6,841
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  274
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  6,841
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  274
               
               
                  
                     
                  
               
            
         
      
      
          
         SUMMARY OF PROGRAM LEVEL (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019â2020 Academic Year
                      2020â2021 Academic Year
                     2021â2022 Academic Year
                  
                  
                     
                        
                     
                  
                  
                     New Budget Authority
                     0
                     0
                     $6,841
                  
                  
                     Advance appropriation
                     0
                     0
                     12,523
                  
                  
                     Total program level
                     0
                     0
                     19,363
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Change in advance appropriation from the previous year
                     0
                     0
                     +12,523
                  
                  
                     
                        
                     
                  
               
            
         
         Elementary and secondary education for the disadvantaged block grant.âFunds are allocated via formula for use by State educational agencies and local educational agencies (LEAs) in carrying out
            any purpose of the consolidated programs authorized by the Elementary and Secondary Education Act and related laws and consistent
            with State-determined accountability plans.  LEAs are generally required to prioritize their highest poverty schools when
            allocating funds.  States assess annually all students in certain grades in at least English language arts, mathematics, and
            science; develop systems to differentiate among schools on the basis of performance on those assessments and other indicators;
            provide parents with information on the performance of their child's school; and ensure the development and implementation
            of support and improvement plans for the lowest-performing schools.  
         
         
         
         
      
         Education for the disadvantaged
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0900â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants to local educational agencies
                  15,857
                  16,341
                  10,841
               
               
                  0002
                  State agency programs: Migrants
                  375
                  375
                  7
               
               
                  0003
                  State agency programs: Neglected and delinquent
                  48
                  48
                  
               
               
                  0004
                  Special programs for migrant students
                  45
                  45
                  
               
               
                  0006
                  Comprehensive literacy development grants
                  189
                  190
                  192
               
               
                  0007
                  Innovative approaches to literacy
                  27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  16,541
                  16,999
                  11,040
               
               
                  0801
                  Reimbursable program activity
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  16,546
                  16,999
                  11,040
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  198
                  201
                  199
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  5,703
                  6,156
                  
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  10,841
                  10,841
                  10,841
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  5
                  
                  
               
               
                  1900
                  Budget authority (total)
                  16,549
                  16,997
                  10,841
               
               
                  1930
                  Total budgetary resources available
                  16,747
                  17,198
                  11,040
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  201
                  199
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  11,148
                  11,417
                  10,738
               
               
                  3010
                  New obligations, unexpired accounts
                  16,546
                  16,999
                  11,040
               
               
                  3020
                  Outlays (gross)
                  â16,268
                  â17,678
                  â16,569
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  11,417
                  10,738
                  5,209
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  11,148
                  11,417
                  10,738
               
               
                  3200
                  Obligated balance, end of year
                  11,417
                  10,738
                  5,209
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  16,549
                  16,997
                  10,841
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  6,661
                  7,834
                  7,589
               
               
                  4011
                  Outlays from discretionary balances
                  9,607
                  9,844
                  8,980
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  16,268
                  17,678
                  16,569
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â5
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  16,544
                  16,997
                  10,841
               
               
                  4190
                  Outlays, net (total)
                  16,263
                  17,678
                  16,569
               
               
                  
                     
                  
               
            
         
      
      
         SUMMARY OF PROGRAM LEVEL (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019â2020 Academic Year
                     2020â2021 Academic Year
                      2021â2022 Academic Year
                  
                  
                     
                        
                     
                  
                  
                     New Budget Authority
                     $5,703
                     $6,156
                     0
                  
                  
                     Advance appropriation
                     10,841
                     10,841
                     0
                  
                  
                     Total program level
                     15,860
                     16,997
                     0
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Change in advance appropriation from the previous year
                     0
                     0
                     -$10,841
                  
                  
                     
                        
                     
                  
               
            
         
         
         
         
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0900â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  6
                  10
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  9
                  5
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  5
                  
               
               
                  25.5
                  Research and development contracts
                  4
                  
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  5
                  5
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  16,516
                  16,974
                  11,040
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  16,540
                  16,999
                  11,040
               
               
                  99.0
                  Reimbursable obligations
                  5
                  
                  
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  16,546
                  16,999
                  11,040
               
               
                  
                     
                  
               
            
         
      
         Impact AidFor carrying out programs of financial assistance to federally affected schools authorized by title VII of the ESEA, $1,410,799,000, of which $1,340,242,000 shall be for basic support payments under section 7003(b), $48,316,000 shall be for payments for
            children with disabilities under section 7003(d), $17,406,000, to remain available through September 30, 2022, shall be for construction under section 7007(b), and $4,835,000, to remain available until expended, shall be for facilities maintenance under section 7008: Provided, That for purposes of computing the amount of a payment for an eligible local educational agency under section 7003(a) for
            school year 2020â2021, children enrolled in a school of such agency that would otherwise be eligible for payment under section 7003(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 7003(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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0102â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Basic support payments
                  1,302
                  1,340
                  1,340
               
               
                  0002
                  Payments for children with disabilities
                  48
                  48
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  1,350
                  1,388
                  1,388
               
               
                  0101
                  Facilities maintenance
                  
                  12
                  5
               
               
                  0201
                  Construction
                  
                  34
                  17
               
               
                  0301
                  Payments for Federal property
                  74
                  75
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  1,424
                  1,509
                  1,410
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  26
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,446
                  1,486
                  1,411
               
               
                  1930
                  Total budgetary resources available
                  1,450
                  1,512
                  1,414
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  26
                  3
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  198
                  201
                  330
               
               
                  3010
                  New obligations, unexpired accounts
                  1,424
                  1,509
                  1,410
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  176
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1,421
                  â1,380
                  â1,445
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â176
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  201
                  330
                  295
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  198
                  201
                  330
               
               
                  3200
                  Obligated balance, end of year
                  201
                  330
                  295
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,446
                  1,486
                  1,411
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1,242
                  1,320
                  1,252
               
               
                  4011
                  Outlays from discretionary balances
                  179
                  60
                  193
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,421
                  1,380
                  1,445
               
               
                  4180
                  Budget authority, net (total)
                  1,446
                  1,486
                  1,411
               
               
                  4190
                  Outlays, net (total)
                  1,421
                  1,380
                  1,445
               
               
                  
                     
                  
               
            
         
      
      
         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, limiting LEAs access a central source of revenue
            used by most communities to finance education.
         
         Basic support payments.âPayments will be made on behalf of approximately 800,000 federally connected students enrolled in over 1,000 LEAs to assist
            them in meeting their operation and maintenance costs. Average per-student payments will be approximately $1,730.
         
         Payments for children with disabilities.âPayments in addition to those provided under the Individuals with Disabilities Education Act (IDEA) will be provided on behalf
            of approximately 50,000 federally connected students with disabilities in over 800 LEAs. Average per-student payments will
            be approximately $950.
         
         Facilities Maintenance.â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.âApproximately 7 to 8 construction grants will be awarded competitively to the highest-need Impact Aid LEAs for emergency
            repairs and modernization of school facilities.
         
      
         School improvement programsFor carrying out school improvement activities authorized by part B of title I of the ESEA;  the Compact of Free Association Amendments Act of 2003; and the Civil Rights Act of 1964, $392,374,000, of which  $378,000,000 shall be for part B of title I of the ESEA and shall become available on July 1, 2021, and remain available through September 30, 2022: Provided , 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 may reserve up to 5 percent of the amount referred to in the previous proviso to provide technical assistance
            in the implementation of these grants.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1000â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Supporting effective instruction State grants
                  2,046
                  2,138
                  1,681
               
               
                  0002
                  21st century community learning centers
                  1,224
                  1,255
                  
               
               
                  0003
                  State assessments
                  383
                  381
                  369
               
               
                  0004
                  Education for homeless children and youths
                  93
                  102
                  
               
               
                  0005
                  Native Hawaiians education
                  36
                  37
                  
               
               
                  0006
                  Alaska Native education
                  35
                  35
                  
               
               
                  0007
                  Training and advisory services
                  7
                  7
                  7
               
               
                  0008
                  Rural education
                  180
                  187
                  
               
               
                  0009
                  Supplemental education grants
                  17
                  17
                  17
               
               
                  0010
                  Comprehensive centers
                  52
                  52
                  
               
               
                  0011
                  Pooled evaluation
                  15
                  11
                  
               
               
                  0012
                  Student support and academic enrichment
                  1,164
                  1,234
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  5,252
                  5,456
                  2,074
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  57
                  52
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,566
                  3,724
                  392
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  1,681
                  1,681
                  1,681
               
               
                  1900
                  Budget authority (total)
                  5,247
                  5,405
                  2,073
               
               
                  1930
                  Total budgetary resources available
                  5,304
                  5,457
                  2,074
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  52
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  5,710
                  6,201
                  6,377
               
               
                  3010
                  New obligations, unexpired accounts
                  5,252
                  5,456
                  2,074
               
               
                  3020
                  Outlays (gross)
                  â4,747
                  â5,280
                  â5,332
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6,201
                  6,377
                  3,119
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  5,710
                  6,201
                  6,377
               
               
                  3200
                  Obligated balance, end of year
                  6,201
                  6,377
                  3,119
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5,247
                  5,405
                  2,073
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  898
                  1,083
                  1,017
               
               
                  4011
                  Outlays from discretionary balances
                  3,849
                  4,197
                  4,315
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,747
                  5,280
                  5,332
               
               
                  4180
                  Budget authority, net (total)
                  5,247
                  5,405
                  2,073
               
               
                  4190
                  Outlays, net (total)
                  4,747
                  5,280
                  5,332
               
               
                  
                     
                  
               
            
         
      
      
         SUMMARY OF PROGRAM LEVEL (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019â2020 Academic Year
                     2020â2021 Academic Year
                     2021â2022 Academic Year
                  
                  
                     
                        
                     
                  
                  
                     New Budget Authority
                     $3,566
                     $3,724
                     $392
                  
                  
                     Advance Appropriation
                     1,681
                     1,681
                     0
                  
                  
                     Total program level
                     5,247
                     5,405
                     392
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Change in advance appropriation over previous year
                     0
                     0
                     â1,681
                  
                  
                     
                        
                     
                  
               
            
         
         State assessments.âFunds support formula grants to States to develop and implement assessments that are aligned with college- and career-ready
            academic standards. Funds could also support audits of State and local assessment systems.
         
         
         Training and advisory services.â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, sex, national origin, and religion.
         
         
         Supplemental education grants.â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1000â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  15
                  16
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  24
                  25
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  8
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  3
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  5,204
                  5,404
                  2,074
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  5,252
                  5,456
                  2,074
               
               
                  
                     
                  
               
            
         
      
         Safe schools and citizenship education
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0203â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  School safety national activities
                  94
                  116
                  
               
               
                  0002
                  Full-service community schools
                  17
                  25
                  
               
               
                  0003
                  Promise neighborhoods
                  49
                  84
                  72
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0500
                  Direct program activities, subtotal
                  160
                  225
                  72
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  160
                  225
                  72
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  54
                  87
                  72
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  191
                  210
                  
               
               
                  1121
                  Appropriations transferred from other acct [091â0013]
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  193
                  210
                  
               
               
                  1930
                  Total budgetary resources available
                  247
                  297
                  72
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  87
                  72
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  273
                  269
                  295
               
               
                  3010
                  New obligations, unexpired accounts
                  160
                  225
                  72
               
               
                  3020
                  Outlays (gross)
                  â160
                  â199
                  â185
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  269
                  295
                  182
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  273
                  269
                  295
               
               
                  3200
                  Obligated balance, end of year
                  269
                  295
                  182
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  193
                  210
                  
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1
                  4
                  
               
               
                  4011
                  Outlays from discretionary balances
                  159
                  195
                  185
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  160
                  199
                  185
               
               
                  4180
                  Budget authority, net (total)
                  193
                  210
                  
               
               
                  4190
                  Outlays, net (total)
                  160
                  199
                  185
               
               
                  
                     
                  
               
            
         
      
      
         School safety national activities.âFunds would support activities to improve students' safety and well-being.  These have funds been consolidated in the Elementary
            and Secondary Education for the Disadvantaged Block Grant, with funds reserved for continuation awards to existing grantees.
            This provides States with flexible resources to carry out school safety-related activities. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0203â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  8
                  8
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  151
                  217
                  72
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  159
                  225
                  72
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  160
                  225
                  72
               
               
                  
                     
                  
               
            
         
      
         Indian educationFor expenses necessary to carry out, to the extent not otherwise provided, title VI, part A of the ESEA, $180,739,000, of
            which $67,993,000 shall be for subpart 2 of part A of title VI and $7,365,000 shall be for subpart 3 of part A of title VI:
            Provided, That the 5 percent limitation in sections 6115(d), 6121(e), and 6133(g) of the ESEA on the use of funds for administrative
            purposes shall apply only to direct administrative costs: Provided further, That the Secretary may make awards under subpart 3 of Part A of title VI without regard to the funding
               limitation in section 6133(b)(1) of the ESEA: Provided further, That notwithstanding sections 6132(c)(2) and 6133(d)(1) of
               such Act, the Secretary may make such awards for a period of up to 5 years.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0101â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants to local educational agencies
                  105
                  106
                  106
               
               
                  0002
                  Special programs for Indian children
                  68
                  68
                  68
               
               
                  0003
                  National activities
                  7
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  180
                  181
                  181
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  180
                  181
                  181
               
               
                  1930
                  Total budgetary resources available
                  180
                  181
                  181
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  212
                  223
                  181
               
               
                  3010
                  New obligations, unexpired accounts
                  180
                  181
                  181
               
               
                  3020
                  Outlays (gross)
                  â166
                  â223
                  â181
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  223
                  181
                  181
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  212
                  223
                  181
               
               
                  3200
                  Obligated balance, end of year
                  223
                  181
                  181
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  180
                  181
                  181
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3
                  9
                  9
               
               
                  4011
                  Outlays from discretionary balances
                  163
                  214
                  172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  166
                  223
                  181
               
               
                  4180
                  Budget authority, net (total)
                  180
                  181
                  181
               
               
                  4190
                  Outlays, net (total)
                  166
                  223
                  181
               
               
                  
                     
                  
               
            
         
      
      
         The Indian Education programs support the efforts of local educational agencies (LEA), tribes, and Indian organizations to
            improve teaching and learning for the Nation's American Indian and Alaska Native children.
         
         Grants to local educational agencies.âFormula grants support LEAs in their efforts to enhance and supplement 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.âFunds support awards under the Demonstration Grants authority including for projects expanding educational choice, as well
            as professional development grants for training Native American teachers and administrators for employment in school districts
            that serve a high proportion of Indian students.
         
         National activities.âFunds support research, evaluation, data collection, and related activities, grants for Native language immersion schools
            and programs, and grants to Tribes to create Tribal educational agencies and to expand the capacity of existing Tribal educational
            agencies through education administrative planning, development, and coordination.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0101â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  177
                  178
                  178
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  180
                  181
                  181
               
               
                  
                     
                  
               
            
         
      
         Office of Innovation and ImprovementFederal Funds
         Innovation and improvement
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0204â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Education, innovation and research
                  124
                  190
                  
               
               
                  0002
                  Teacher and school leader incentive fund
                  200
                  200
                  
               
               
                  0003
                  American history and civics
                  5
                  5
                  
               
               
                  0004
                  Supporting effective educator development (SEED)
                  75
                  80
                  
               
               
                  0005
                  Charter schools
                  462
                  461
                  
               
               
                  0006
                  Magnet schools
                  114
                  107
                  
               
               
                  0007
                  Ready to learn programming
                  28
                  29
                  
               
               
                  0008
                  Arts in education
                  29
                  30
                  
               
               
                  0009
                  Javits gifted and talented education
                  12
                  13
                  
               
               
                  0010
                  Statewide family engagement centers
                  15
                  10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  1,064
                  1,125
                  
               
               
                  0801
                  DC schools/SOAR Act
                  68
                  53
                  90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,132
                  1,178
                  90
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  117
                  21
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,036
                  1,104
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  53
                  90
               
               
                  1900
                  Budget authority (total)
                  1,036
                  1,157
                  90
               
               
                  1930
                  Total budgetary resources available
                  1,153
                  1,178
                  90
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  21
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2,464
                  2,518
                  2,198
               
               
                  3010
                  New obligations, unexpired accounts
                  1,132
                  1,178
                  90
               
               
                  3020
                  Outlays (gross)
                  â1,004
                  â1,498
                  â1,122
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â74
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,518
                  2,198
                  1,166
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,464
                  2,518
                  2,198
               
               
                  3200
                  Obligated balance, end of year
                  2,518
                  2,198
                  1,166
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,036
                  1,157
                  90
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  6
                  23
                  2
               
               
                  4011
                  Outlays from discretionary balances
                  998
                  1,475
                  1,120
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,004
                  1,498
                  1,122
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  
                  â53
                  â90
               
               
                  4180
                  Budget authority, net (total)
                  1,036
                  1,104
                  
               
               
                  4190
                  Outlays, net (total)
                  1,004
                  1,445
                  1,032
               
               
                  
                     
                  
               
            
         
      
      
         
         Funds for Charter schools, Magnet schools, education innovation research, JAVITs Gifted and Talented, Arts Education, Ready
            to Learn Television, History Teaching Academies, Statewide Family Engagement Centers, and Teacher professional development
            programs will be consolidated into the Elementary and Secondary Education for the Disadvantaged Block Grant. This consolidation
            provides States with flexible resources to allow them to determine how best to serve their students. 
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0204â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  15
                  15
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  1
                  
               
               
                  25.5
                  Research and development contracts
                  
                  1
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1,046
                  1,106
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,064
                  1,125
                  
               
               
                  99.0
                  Reimbursable obligations
                  68
                  53
                  90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,132
                  1,178
                  90
               
               
                  
                     
                  
               
            
         
      
         Office of English Language AcquisitionFederal Funds
         English Language Acquisition
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1300â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  English language acquisition grants
                  739
                  792
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  5
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  737
                  787
                  
               
               
                  1930
                  Total budgetary resources available
                  744
                  792
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,101
                  1,090
                  1,082
               
               
                  3010
                  New obligations, unexpired accounts
                  739
                  792
                  
               
               
                  3020
                  Outlays (gross)
                  â749
                  â800
                  â764
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,090
                  1,082
                  318
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,101
                  1,090
                  1,082
               
               
                  3200
                  Obligated balance, end of year
                  1,090
                  1,082
                  318
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  737
                  787
                  
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3
                  8
                  
               
               
                  4011
                  Outlays from discretionary balances
                  746
                  792
                  764
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  749
                  800
                  764
               
               
                  4180
                  Budget authority, net (total)
                  737
                  787
                  
               
               
                  4190
                  Outlays, net (total)
                  749
                  800
                  764
               
               
                  
                     
                  
               
            
         
      
      
         English language acquisition grants.âThis program supports 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 to increase the supply of
            high-quality teachers of English Learners and a national information clearinghouse on English language acquisition.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1300â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  2
                  
               
               
                  25.5
                  Research and development contracts
                  3
                  3
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  734
                  787
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  739
                  792
                  
               
               
                  
                     
                  
               
            
         
      
         Office of Special Education and Rehabilitative ServicesFederal Funds
         Special educationFor carrying out the Individuals with Disabilities Education Act (IDEA) and the Special Olympics Sport and Empowerment Act
            of 2004,  $13,985,228,000, of which  $4,452,129,000 shall become available on July 1, 2021, and shall remain available through September 30, 2022, and of which $9,283,383,000 shall become available on October 1, 2021, and shall remain available through September 30, 2022, for academic year  2021â2022: 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 2020, increased by the amount of inflation as specified in section 619(d)(2)(B) of the IDEA, or the percent change in the funds
            appropriated under section 611(i) of the IDEA, but not less than the amount for that activity during fiscal year 2020: 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, 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, notwithstanding the provision in section 612(a)(18)(B) regarding the fiscal year in which a State's allocation under
            section 611(d) is reduced for failure to comply with the requirement of section 612(a)(18)(A), the Secretary may apply the
            reduction specified in section 612(a)(18)(B) 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 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 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 under such subpart: Provided further, That States may use funds reserved for other State-level activities under sections 611(e)(2) and 619(f) of the IDEA to make
            subgrants to local educational agencies, institutions of higher education, other public agencies, and private non-profit organizations
            to carry out activities authorized by those sections: Provided further, That, notwithstanding section 643(e)(2)(A) of the IDEA, if 5 or fewer States apply for grants pursuant to section 643(e)
            of such Act, the Secretary shall provide a grant to each State in an amount equal to the maximum amount described in section
            643(e)(2)(B) of such Act: Provided further, That if more than 5 States apply for grants pursuant to section 643(e) of the IDEA, the Secretary shall award funds to those
            States on the basis of the States' relative populations of infants and toddlers except that no such State shall receive a
            grant in excess of the amount described in section 643(e)(2)(B) of such Act.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0300â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants to States
                  12,360
                  12,774
                  12,874
               
               
                  0002
                  Preschool grants
                  391
                  394
                  394
               
               
                  0003
                  Grants for infants and families
                  470
                  477
                  477
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Subtotal, State grants
                  13,221
                  13,645
                  13,745
               
               
                  0101
                  State personnel development
                  39
                  39
                  39
               
               
                  0102
                  Technical assistance and dissemination
                  43
                  44
                  44
               
               
                  0103
                  Personnel preparation
                  87
                  90
                  90
               
               
                  0104
                  Parent information centers
                  27
                  27
                  27
               
               
                  0105
                  Educational technology, media, and materials
                  28
                  30
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Subtotal, National activities
                  224
                  230
                  230
               
               
                  0201
                  Special Olympics education program
                  17
                  20
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  13,462
                  13,895
                  13,995
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  16
                  20
                  10
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,185
                  4,602
                  4,702
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  9,283
                  9,283
                  9,283
               
               
                  1900
                  Budget authority (total)
                  13,468
                  13,885
                  13,985
               
               
                  1930
                  Total budgetary resources available
                  13,484
                  13,905
                  13,995
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  20
                  10
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  7,925
                  8,202
                  8,354
               
               
                  3010
                  New obligations, unexpired accounts
                  13,462
                  13,895
                  13,995
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â13,180
                  â13,743
                  â13,846
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8,202
                  8,354
                  8,503
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7,925
                  8,202
                  8,354
               
               
                  3200
                  Obligated balance, end of year
                  8,202
                  8,354
                  8,503
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  13,468
                  13,885
                  13,985
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  6,086
                  6,347
                  6,352
               
               
                  4011
                  Outlays from discretionary balances
                  7,094
                  7,396
                  7,494
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  13,180
                  13,743
                  13,846
               
               
                  4180
                  Budget authority, net (total)
                  13,468
                  13,885
                  13,985
               
               
                  4190
                  Outlays, net (total)
                  13,180
                  13,743
                  13,846
               
               
                  
                     
                  
               
            
         
      
      
         SUMMARY OF IDEA FORMULA GRANTS PROGRAM LEVELS (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019â2020 Academic Year
                      2020â2021 Academic Year
                      2021â2022 Academic Year
                  
                  
                     
                        
                     
                  
                  
                     Current Budget Authority
                     4,185
                     4,602
                     4,702
                  
                  
                     Advance appropriation
                     9,283
                     9,283
                     9,283
                  
                  
                     Total program level
                     13,469
                     13,885
                     13,985
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Change in advance appropriation from the previous year
                     0
                     0
                     0
                  
                  
                     
                        
                     
                  
               
            
         
         Grants to States.âFormula grants are provided to States to assist them in providing special education and related services to children with
            disabilities ages 3 through 21.
         
         Preschool grants.â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 the Grants to
            States and the Preschool grants programs is to improve results for children with disabilities by assisting State and local
            educational agencies (LEAs) 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. LEAs may reserve up to 15 percent of the
            funds they receive under Part B of the Individuals with Disabilities Education Act to provide comprehensive coordinated early
            intervening services to children age 3 through grade 12.
         
         Grants for infants and families.â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 two, 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.âFunds are provided for 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.âFunds are provided to 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
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2015â2016 Actual
                      2016â2017 Actual
                      2017â2018 Actual
                  
                  
                     
                        
                     
                  
                  
                     
                        
                     
                  
                  
                     Status of Exiting Students
                      
                      
                      
                  
                  
                     
                        
                     
                  
                  
                     Percent / number of students with disabilities aged 14â21 exiting special education:
                     
                     
                     
                  
                  
                     Graduated with a diploma
                     44.9% / 269,246
                     45.7% / 278,704
                     47.5% / 300,447
                  
                  
                     Graduated through certification
                     7.1% / 42,590
                     7.0% / 42,682
                     6.4% / 40,312
                  
                  
                     Transferred to regular education
                     9.3% / 56,113
                     10.3% / 62,465
                     9.5% / 60,189
                  
                  
                     Dropped out of school/not known to continue
                     11.2% / 67,305
                     11.1% / 67,753
                     40.4% / 66,113
                  
                  
                     Moved, but known to have continued in education
                     26.5% / 158,889
                     24.9% / 151,589
                     25.2% / 159,302
                  
                  
                     Reached maximum age for services/other
                     1.0% / 6,284
                     1.0% / 6,173
                     1.0% / 6,383
                  
                  
                     Total
                     100% / 600,427
                     100% / 609,366
                     100% / 632,746
                  
                  
                     
                        
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0300â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  13,461
                  13,894
                  13,994
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  13,462
                  13,895
                  13,995
               
               
                  
                     
                  
               
            
         
      
         Rehabilitation servicesFor carrying out, to the extent not otherwise provided, the Rehabilitation Act of 1973 and the Helen Keller National Center
            Act, $3,782,952,000, of which $3,667,801,000 shall be for grants for vocational rehabilitation services under title I of the Rehabilitation Act.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0301â0â1â506
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Vocational rehabilitation State grants
                  3,304
                  3,397
                  3,668
               
               
                  0002
                  Client assistance State grants
                  13
                  13
                  13
               
               
                  0003
                  Supported employment State grants
                  22
                  23
                  
               
               
                  0004
                  Training
                  30
                  29
                  29
               
               
                  0005
                  Demonstration and Training Programs
                  5
                  6
                  6
               
               
                  0006
                  Independent living services for older blind individuals
                  33
                  33
                  33
               
               
                  0007
                  Protection and advocacy of individual rights
                  18
                  18
                  18
               
               
                  0008
                  Helen Keller National Center
                  14
                  16
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Total direct program
                  3,439
                  3,535
                  3,783
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3,439
                  3,535
                  3,783
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  135
                  138
                  115
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,522
                  3,610
                  3,668
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â218
                  â213
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  3,304
                  3,397
                  3,668
               
               
                  1900
                  Budget authority (total)
                  3,439
                  3,535
                  3,783
               
               
                  1930
                  Total budgetary resources available
                  3,439
                  3,535
                  3,783
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2,039
                  2,257
                  1,955
               
               
                  3010
                  New obligations, unexpired accounts
                  3,439
                  3,535
                  3,783
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  6
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â3,176
                  â3,837
                  â3,670
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2,257
                  1,955
                  2,068
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2,039
                  2,257
                  1,955
               
               
                  3200
                  Obligated balance, end of year
                  2,257
                  1,955
                  2,068
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  135
                  138
                  115
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  64
                  69
                  58
               
               
                  4011
                  Outlays from discretionary balances
                  129
                  85
                  69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  193
                  154
                  127
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,304
                  3,397
                  3,668
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,502
                  1,698
                  1,834
               
               
                  4101
                  Outlays from mandatory balances
                  1,481
                  1,985
                  1,709
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  2,983
                  3,683
                  3,543
               
               
                  4180
                  Budget authority, net (total)
                  3,439
                  3,535
                  3,783
               
               
                  4190
                  Outlays, net (total)
                  3,176
                  3,837
                  3,670
               
               
                  
                     
                  
               
            
         
      
      
         Vocational rehabilitation State grants.â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. In 2019, State VR agencies assisted
            an estimated 143,523 individuals with disabilities to obtain an employment outcome, about 94 percent of whom were individuals
            with significant disabilities. VR State Grants is a core program of the workforce development system under the Workforce Innovation
            and Opportunity Act (WIOA) and a required partner in the one-stop service delivery system for accessing employment and training
            services. Amendments made by WIOA require State VR agencies to reserve and use at least 15 percent of their Federal grant
            allotment to support pre-employment transition services for students with disabilities provided in accordance with section
            113 of the Rehabilitation Act. Between 1.0 percent and 1.5 percent of the funds appropriated for the VR State grants program
            must be set aside for Grants for Indians. The request for the VR State Grants program includes the CPIU adjustment specified
            in the authorizing statute.
         
         Client assistance State grants.â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.â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.
         
         Demonstration and training programs.â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 services for older individuals who are blind.âGrants are awarded to States to assist individuals over the age of 55 with severe visual disabilities to adjust to their
            disability and increase their ability to care for their own needs.
         
         Protection and advocacy of individual rights.âFormula grants are made to State protection and advocacy systems to protect the legal and human rights of individuals with
            disabilities.
         
         Helen Keller National Center for Deaf-Blind Youths and Adults.â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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0301â0â1â506
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  3,438
                  3,534
                  3,782
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3,439
                  3,535
                  3,783
               
               
                  
                     
                  
               
            
         
      
         american printing house for the blindFor carrying out the Act to Promote the Education of the Blind of March 3, 1879, $32,431,000.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0600â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  American printing house for the blind
                  30
                  32
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  30
                  32
                  32
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  30
                  32
                  32
               
               
                  1930
                  Total budgetary resources available
                  30
                  32
                  32
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  10
                  10
                  8
               
               
                  3010
                  New obligations, unexpired accounts
                  30
                  32
                  32
               
               
                  3020
                  Outlays (gross)
                  â30
                  â34
                  â32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  10
                  8
                  8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  10
                  10
                  8
               
               
                  3200
                  Obligated balance, end of year
                  10
                  8
                  8
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  30
                  32
                  32
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  20
                  24
                  24
               
               
                  4011
                  Outlays from discretionary balances
                  10
                  10
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  30
                  34
                  32
               
               
                  4180
                  Budget authority, net (total)
                  30
                  32
                  32
               
               
                  4190
                  Outlays, net (total)
                  30
                  34
                  32
               
               
                  
                     
                  
               
            
         
      
      
         The 2021 request 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 2019, the portion of the Federal appropriation allocated to educational materials represented
            approximately 70 percent of the Printing House's total sales. The full 2019 appropriation represented approximately 61 percent
            of the Printing House's total budget. The 2021 request is expected to be allocated in a similar manner.
         
      
         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, $79,500,000:
            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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0601â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Operations
                  78
                  80
                  80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  78
                  80
                  80
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  78
                  80
                  80
               
               
                  1930
                  Total budgetary resources available
                  78
                  80
                  80
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  4
                  7
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  78
                  80
                  80
               
               
                  3020
                  Outlays (gross)
                  â75
                  â85
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  7
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4
                  7
                  2
               
               
                  3200
                  Obligated balance, end of year
                  7
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  78
                  80
                  80
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  72
                  79
                  79
               
               
                  4011
                  Outlays from discretionary balances
                  3
                  6
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  75
                  85
                  80
               
               
                  4180
                  Budget authority, net (total)
                  78
                  80
                  80
               
               
                  4190
                  Outlays, net (total)
                  75
                  85
                  80
               
               
                  
                     
                  
               
            
         
      
      
         This program provides postsecondary technical and professional education for individuals who are deaf or hard of hearing,
            provides training, and conducts applied research into employment-related aspects of deafness. In 2019, the Federal appropriation
            represented approximately 76 percent of the Institute's operating budget. The 2021 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, $137,361,000: 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0602â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Operations
                  134
                  137
                  137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  134
                  137
                  137
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  134
                  137
                  137
               
               
                  1930
                  Total budgetary resources available
                  134
                  137
                  137
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  13
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  134
                  137
                  137
               
               
                  3020
                  Outlays (gross)
                  â121
                  â149
                  â137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  13
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  13
                  1
               
               
                  3200
                  Obligated balance, end of year
                  13
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  134
                  137
                  137
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  121
                  136
                  136
               
               
                  4011
                  Outlays from discretionary balances
                  
                  13
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  121
                  149
                  137
               
               
                  4180
                  Budget authority, net (total)
                  134
                  137
                  137
               
               
                  4190
                  Outlays, net (total)
                  121
                  149
                  137
               
               
                  
                     
                  
               
            
         
      
      
         This institution provides undergraduate, continuing education, and graduate programs for students who are deaf, hard of hearing,
            and hearing. The University also conducts basic and applied research and provides public service programs for persons with
            hearing loss and persons who work with them.
         
         The University operates the Laurent Clerc National Deaf Education Center, which includes elementary and secondary education
            programs on the main campus of the University serving students who are deaf or hard of hearing. The Kendall Demonstration
            Elementary School serves students from birth through grade 8, and the Model Secondary School for the Deaf serves high school
            students in grades 9 through 12. 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 2019, the appropriation for Gallaudet represented approximately 68 percent of total revenue for the University.  Approximately
            25 percent of the Federal appropriation was used to support activities at the Clerc Center, which received nearly 100 percent
            of its revenue through the appropriation. In addition, the University receives other Federal funds such as student financial
            aid, vocational rehabilitation, Endowment Grant program income, and competitive grants and contracts. The 2021 request includes
            funds that may be used for the Endowment Grant program.
         
      
         Office of Career, Technical, and Adult EducationFederal 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 ("Perkins
            Act") and the Adult Education and Family Literacy Act ("AEFLA"), $2,723,265,000, of which  $1,932,265,000 shall become available on July 1, 2021, and shall remain available through September 30, 2022, and of which $791,000,000 shall become available on October 1, 2021, and shall remain available through September 30, 2022: Provided, That notwithstanding section 114(e)(1) of the Perkins Act, $82,579,000 shall be available for innovation and modernization
               grants under section 114(e) of such Act and for activities to support such grants: Provided further, That of the amounts made available for AEFLA, $13,712,000 shall be for national leadership activities under section 242.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0400â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Career and Technical Education State Grants
                  1,262
                  1,283
                  1,963
               
               
                  0002
                  Career and Technical Education National Activities
                  9
                  7
                  90
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Subtotal, Career and Technical
                  1,271
                  1,290
                  2,053
               
               
                  0101
                  Adult Basic and Literacy Education State Grants
                  656
                  657
                  657
               
               
                  0102
                  Adult Education National Leadership Activities
                  14
                  14
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Subtotal, Adult Education
                  670
                  671
                  671
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,941
                  1,961
                  2,724
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  22
                  20
                  20
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  35
                  20
                  20
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,135
                  1,170
                  1,932
               
               
                  
                  Advance appropriations, discretionary:
               
               
                  1170
                  Advance appropriation
                  791
                  791
                  791
               
               
                  1900
                  Budget authority (total)
                  1,926
                  1,961
                  2,723
               
               
                  1930
                  Total budgetary resources available
                  1,961
                  1,981
                  2,743
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  20
                  20
                  19
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,601
                  1,730
                  1,781
               
               
                  3010
                  New obligations, unexpired accounts
                  1,941
                  1,961
                  2,724
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1,798
                  â1,910
                  â1,983
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â13
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,730
                  1,781
                  2,522
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,601
                  1,730
                  1,781
               
               
                  3200
                  Obligated balance, end of year
                  1,730
                  1,781
                  2,522
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,926
                  1,961
                  2,723
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  523
                  612
                  651
               
               
                  4011
                  Outlays from discretionary balances
                  1,275
                  1,298
                  1,332
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,798
                  1,910
                  1,983
               
               
                  4180
                  Budget authority, net (total)
                  1,926
                  1,961
                  2,723
               
               
                  4190
                  Outlays, net (total)
                  1,798
                  1,910
                  1,983
               
               
                  
                     
                  
               
            
         
      
      
         SUMMARY OF PROGRAM LEVEL (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019â2020 Academic Year
                      2020â2021 Academic Year
                      2021â2022 Academic Year
                  
                  
                     
                        
                     
                  
                  
                     New Budget Authority
                     1,135
                     1,170
                     1,932
                  
                  
                     Advance Appropriation
                     791
                     791
                     791
                  
                  
                     Total program level
                     1,926
                     1,961
                     2,723
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Change in advance appropriation over previous year
                     0
                     0
                     0
                  
                  
                     
                        
                     
                  
               
            
         
         Career and Technical Education:
         Career and technical education State grants.âFunds support formula grants to States to expand and improve career and technical education (CTE) in high schools, technical
            schools, and community colleges under the Carl D. Perkins Career and Technical Education Act of 2006, as amended. The request
            aligns with the Administration's agenda to expand and reform America's workforce preparation system.  
         
         Career and technical education national programs.âFunds support research, development, dissemination, evaluation, assessment, capacity building, and technical assistance
            activities aimed at improving the quality and effectiveness of CTE programs under the Carl D. Perkins Career and Technical
            Education Act of 2006, as amended. Funds would also support a significant expansion of the Innovation and Modernization grants
            program with a focus on science, technology, engineering, and mathematics (STEM) fields, including computer science.
         
         Adult Education:
         Adult education State programs.â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.
         
         Adult education national leadership activities.âFunds support discretionary activities to evaluate the effectiveness of Federal, State, and local adult education programs,
            to test and demonstrate methods of improving program quality, and to provide technical assistance to States. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0400â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  18
                  18
                  18
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  2
                  2
               
               
                  25.5
                  Research and development contracts
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1,920
                  1,940
                  2,703
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,941
                  1,961
                  2,724
               
               
                  
                     
                  
               
            
         
      
         Career and Technical Education State Grants, H-1B Funded
         Career and Technical Education State Grants, H-1B Funded
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â5660â4â2â504
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Career and Technical Education State Grants, H-1B Funded
                  
                  
                  117
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  117
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  
                  117
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  117
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  117
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  111
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  111
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  117
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  6
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  117
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  6
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes authorizing legislation to double the American Competitiveness and Workforce Improvement Act (ACWIA) fee
            for the H-1B visa program in order to help train American workers and close the skills gap. The proposal would increase the
            AWCIA fee to $3,000 per worker for large employers and $1,500 per worker for small employers. The increased revenue would
            provide additional funding for Department of Labor (DOL) job training grants to support apprenticeship and continue to support
            other job training and related expenses at DOL, Department of Homeland Security, and the National Science Foundation. In addition,
            this proposal would initiate a new set-aside for the Department of Education's Career and Technical Education State Grants.
         
      
         Office of Postsecondary EducationFederal Funds
         Higher educationFor carrying out, to the extent not otherwise provided, titles  III, IV, V,  and VII of the HEA,  and section 117 of the Perkins Act, $1,788,634,000.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0201â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Strengthening institutions
                  100
                  108
                  
               
               
                  0002
                  Strengthening tribally controlled colleges and universities
                  60
                  65
                  67
               
               
                  0003
                  Strengthening Alaska Native and Native Hawaiian-serving institutions
                  19
                  32
                  
               
               
                  0004
                  Strengthening historically Black colleges and universities (HBCUs)
                  362
                  405
                  410
               
               
                  0005
                  Strengthening historically Black graduate institutions
                  73
                  84
                  84
               
               
                  0007
                  Strengthening predominantly Black institutions
                  25
                  27
                  
               
               
                  0008
                  Strengthening Asian American and Native American Pacific Islander-serving institutions
                  8
                  9
                  
               
               
                  0009
                  Strengthening Native American-serving nontribal institutions
                  8
                  9
                  
               
               
                  0010
                  Minority science and engineering improvement
                  11
                  13
                  150
               
               
                  0011
                  Strengthening historically Black masters programs
                  9
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Subtotal, aid for institutional development
                  675
                  762
                  721
               
               
                  0101
                  Developing Hispanic-serving institutions
                  124
                  143
                  
               
               
                  0102
                  Developing Hispanic-serving institution STEM and articulation programs
                  93
                  94
                  
               
               
                  0103
                  Promoting baccalaureate opportunities for Hispanic Americans
                  11
                  13
                  
               
               
                  0104
                  International education and foreign language studies
                  72
                  76
                  
               
               
                  0105
                  Model transition programs for students with intellectual disabilities
                  11
                  12
                  12
               
               
                  0106
                  Tribally controlled postsecondary career and technical institutions
                  10
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Subtotal, other aid for institutions
                  321
                  348
                  22
               
               
                  0201
                  Federal TRIO programs
                  1,060
                  1,090
                  950
               
               
                  0202
                  Gaining early awareness and readiness for undergraduate programs (GEAR UP)
                  360
                  365
                  
               
               
                  0203
                  Graduate assistance in areas of national need
                  23
                  23
                  
               
               
                  0204
                  Child care access means parents in school
                  50
                  53
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Subtotal, assistance for students
                  1,493
                  1,531
                  965
               
               
                  0301
                  Fund for the improvement of postsecondary education (FIPSE)
                  5
                  25
                  
               
               
                  0302
                  Teacher quality partnerships
                  43
                  50
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Assistance for students, subtotal
                  48
                  75
                  
               
               
                  0401
                  Consolidated MSI Grant
                  
                  
                  336
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,537
                  2,716
                  2,044
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  1
                  
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  117
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  118
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,312
                  2,476
                  1,789
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  255
                  255
                  255
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â16
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  239
                  240
                  255
               
               
                  1900
                  Budget authority (total)
                  2,551
                  2,716
                  2,044
               
               
                  1930
                  Total budgetary resources available
                  2,669
                  2,716
                  2,044
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â132
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3,495
                  3,544
                  3,722
               
               
                  3010
                  New obligations, unexpired accounts
                  2,537
                  2,716
                  2,044
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,451
                  â2,538
                  â2,628
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â38
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  3,544
                  3,722
                  3,138
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3,495
                  3,544
                  3,722
               
               
                  3200
                  Obligated balance, end of year
                  3,544
                  3,722
                  3,138
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,312
                  2,476
                  1,789
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  30
                  74
                  54
               
               
                  4011
                  Outlays from discretionary balances
                  2,168
                  2,177
                  2,324
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,198
                  2,251
                  2,378
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,312
                  2,476
                  1,789
               
               
                  4080
                  Outlays, net (discretionary)
                  2,197
                  2,251
                  2,378
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  239
                  240
                  255
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  7
                  8
               
               
                  4101
                  Outlays from mandatory balances
                  253
                  280
                  242
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  253
                  287
                  250
               
               
                  4180
                  Budget authority, net (total)
                  2,551
                  2,716
                  2,044
               
               
                  4190
                  Outlays, net (total)
                  2,450
                  2,538
                  2,628
               
               
                  
                     
                  
               
            
         
      
      
         Notes.â The Budget incorporates the effects of the Fostering Undergraduate Talent by Unlocking Resources for Education Act (Public
            Law 116â91) except for the effects on student loans.
         
         Aid for institutional development:
         Strengthening tribally controlled colleges and universities.â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 historically Black colleges and universities.â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.âFunds support grants to historically Black graduate institutions to improve and expand their capacity to serve students and
            to strengthen management and fiscal operations.
         
         Strengthening HBCU Masters program.âFunds support grants to historically Black institutions to improve graduate education opportunities at the Masters level in
            scientific disciplines in which African Americans are underrepresented.
         
         Minority science and engineering improvement.âFunds support grants to predominantly minority institutions in Opportunity Zones for projects that help prepare the future
            generation of professionals in science, technology, engineering, and mathematics careers, including computer science, while
            also serving as engines of innovation and economic development in distressed communities.
         
         Other aid for institutions: 
         
         Model transition programs for students with intellectual disabilities into higher education.âFunds support grants to institutions of higher education or consortia of such institutions to create or expand high quality,
            inclusive model comprehensive transition and postsecondary programs for students with intellectual disabilities.
         
         Tribally controlled postsecondary career and technical institutions.âFunds support the operation and improvement of eligible tribally controlled postsecondary career institutions to ensure continued
            and expanded educational opportunities for Indian students.
         
         Assistance for students: 
         
         Federal TRIO programs.âFunds would support the transition to a single State formula grant program that would support all existing TRIO activities,
            as well as those authorized under Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) and the College
            Assistance Migrant Program (CAMP), to help low-income and other disadvantaged students progress through the academic pipeline
            from middle school through college.
         
         Child care access means parents in school.â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.
         
         Consolidated MSI Grant.âDiscretionary and mandatory funds would support grants allocated by institutional formula to minority-serving institutions
            that are currently eligible to receive competitive grants under certain programs currently authorized in Titles III and V
            of the Higher Education Act of 1965, as amended. These include Strengthening Alaska Native and Native Hawaiian-serving Institutions
            program, Strengthening Predominantly Black Institutions program, Strengthening Asian American and Native American Pacific
            Islander-serving Institutions program, Strengthening Native American-serving Nontribal Institutions program, Developing Hispanic-Serving
            Institutions program, Developing Hispanic-serving institutions Science, Technology, Engineering, and Math and articulation
            programs, and Promoting Postbaccalaureate Opportunities for Hispanic Americans program.
         
         Pooled Evaluation.âRequested authority would enable the Department to reserve up to 0.5 percent of funding annually appropriated for certain
            Higher Education Act (HEA) programs for rigorous program evaluation, data collection, and analysis of outcome data.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0201â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  4
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  1
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  4
                  2
               
               
                  41.0
                  Grants, subsidies, and contributions
                  2,532
                  2,707
                  2,040
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,537
                  2,716
                  2,044
               
               
                  
                     
                  
               
            
         
      
         Howard UniversityFor partial support of Howard University, $240,018,000, 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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0603â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  General support
                  210
                  213
                  213
               
               
                  0002
                  Howard University Hospital
                  27
                  27
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  237
                  240
                  240
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  237
                  240
                  240
               
               
                  1930
                  Total budgetary resources available
                  237
                  240
                  240
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3
                  4
                  4
               
               
                  3010
                  New obligations, unexpired accounts
                  237
                  240
                  240
               
               
                  3020
                  Outlays (gross)
                  â236
                  â240
                  â240
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  4
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3
                  4
                  4
               
               
                  3200
                  Obligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  237
                  240
                  240
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  233
                  238
                  238
               
               
                  4011
                  Outlays from discretionary balances
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  236
                  240
                  240
               
               
                  4180
                  Budget authority, net (total)
                  237
                  240
                  240
               
               
                  4190
                  Outlays, net (total)
                  236
                  240
                  240
               
               
                  
                     
                  
               
            
         
      
      
         Howard University is a private, nonprofit institution of higher education consisting of 13 schools and colleges. Federal funds
            are used to provide partial support for University programs as well as for the Howard University Hospital, a teaching facility.
            In 2020, the Federal appropriation represented approximately 30 percent of the University's revenue and 10 percent of the
            Hospital's revenue. The 2021 request is expected to be allocated in a similar manner.
         
      
         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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0241â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  18
                  32
                  18
               
               
                  0703
                  Subsidy for modifications of direct loans
                  13
                  26
                  20
               
               
                  0705
                  Reestimates of direct loan subsidy
                  12
                  
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  21
                  10
                  
               
               
                  0709
                  Administrative expenses
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  65
                  69
                  39
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  20
                  20
                  8
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  
                  20
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  41
                  47
                  41
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  32
                  10
                  
               
               
                  1900
                  Budget authority (total)
                  73
                  57
                  41
               
               
                  1930
                  Total budgetary resources available
                  93
                  77
                  49
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â8
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  20
                  8
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  18
                  29
                  12
               
               
                  3010
                  New obligations, unexpired accounts
                  65
                  69
                  39
               
               
                  3020
                  Outlays (gross)
                  â54
                  â59
                  â39
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  
                  â27
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  29
                  12
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  18
                  29
                  12
               
               
                  3200
                  Obligated balance, end of year
                  29
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  41
                  47
                  41
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  15
                  47
                  39
               
               
                  4011
                  Outlays from discretionary balances
                  7
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  22
                  49
                  39
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  32
                  10
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  32
                  10
                  
               
               
                  4180
                  Budget authority, net (total)
                  73
                  57
                  41
               
               
                  4190
                  Outlays, net (total)
                  54
                  59
                  39
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0241â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115002
                  Historically Black Colleges and Universities
                  221
                  341
                  220
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  221
                  341
                  220
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132002
                  Historically Black Colleges and Universities
                  8.08
                  9.50
                  7.96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  8.08
                  9.50
                  7.96
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  Historically Black Colleges and Universities
                  18
                  32
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  18
                  32
                  18
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Historically Black Colleges and Universities
                  20
                  48
                  38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  20
                  48
                  38
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  Historically Black Colleges and Universities
                  27
                  â38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  27
                  â38
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  1
                  1
                  1
               
               
                  3590
                  Outlays from new 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 (CHAFL) Program and the Historically Black College and University (HBCU) 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.âFunds for this activity pay the Federal costs of administering 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 (HBCU) capital financing program.âThe 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 five percent of each institution's principal
            is deposited.
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0241â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  4
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
         College Housing and Academic Facilities Loans Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4252â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  2
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  1
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  1
                  2
                  1
               
               
                  1930
                  Total budgetary resources available
                  1
                  3
                  3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  1
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  
                  1
                  1
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Interest repayments
                  â1
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  â1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4252â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
      
         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 College Housing and Academic Facilities loan 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 091â4252â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  4
                  4
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  3
                  3
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
         College Housing and Academic Facilities Loans Liquidating AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0242â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  5
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â7
                  â5
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  1
                  1
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  9
                  11
                  11
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  
                  â8
                  â8
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  6
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  7
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  7
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
                  7
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  2
                  2
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â9
                  â11
                  â11
               
               
                  4180
                  Budget authority, net (total)
                  â2
                  â9
                  â9
               
               
                  4190
                  Outlays, net (total)
                  â7
                  â9
                  â9
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0242â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  35
                  28
                  26
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â3
                  â2
                  â2
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  28
                  26
                  24
               
               
                  
                     
                  
               
            
         
      
      
         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 091â0242â0â1â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  8
                  6
               
               
                  1601
                  Direct loans, gross
                  35
                  28
               
               
                  1602
                  Interest receivable
                  4
                  4
               
               
                  1603
                  Allowance for estimated uncollectible loans and interest (-)
                  â11
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1699
                  Value of assets related to direct loans
                  28
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  36
                  28
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  16
                  13
               
               
                  2104
                  Resources payable to Treasury
                  8
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  24
                  25
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Unexpended appropriations
                  2
                  2
               
               
                  3300
                  Cumulative results of operations
                  10
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  12
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  36
                  28
               
               
                  
                     
                  
               
            
         
      
         Historically black college and university capital financing program accountFor the cost of guaranteed loans, $20,150,000, as authorized pursuant to part D of title III of the HEA, which shall remain
            available through September 30,  2022: 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 $220,000,000: 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, $20,000,000 shall be made available to provide for the deferment of loans made under part D of title III of the HEA to eligible institutions
            that are private Historically Black Colleges and Universities, which apply for the deferment of such a loan and demonstrate
            financial need for such deferment by having a score of 2.6 or less on the Department of Education's financial responsibility
            test: Provided, That the loan has not been paid in full and is not paid in full during the period of deferment: Provided further, That during the period of deferment of such a loan, interest on the loan will not accrue or be capitalized, and the period
            of deferment shall be for at least a period of 3-fiscal years and not more than 6-fiscal years: Provided further, That funds available under this paragraph shall be used to fund eligible deferment requests submitted for this purpose in
            fiscal year 2018: Provided further, That the Secretary shall create and execute an outreach plan to work with States and the Capital Financing Advisory Board
            to improve outreach to States and help additional public Historically Black Colleges and Universities participate in the program.
      
      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, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4255â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0004
                  Interest paid to Treasury (FFB)
                  50
                  50
                  56
               
               
                  0006
                  Deferment Mod expenses
                  34
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  84
                  50
                  56
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  221
                  341
                  220
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  4
                  42
                  
               
               
                  0743
                  Interest on downward reestimates
                  2
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  227
                  389
                  220
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  311
                  439
                  276
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  169
                  182
                  187
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  221
                  331
                  220
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  164
                  190
                  192
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  â1
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â60
                  â77
                  â93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  103
                  113
                  99
               
               
                  1900
                  Budget authority (total)
                  324
                  444
                  319
               
               
                  1930
                  Total budgetary resources available
                  493
                  626
                  506
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  182
                  187
                  230
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  230
                  360
                  458
               
               
                  3010
                  New obligations, unexpired accounts
                  311
                  439
                  276
               
               
                  3020
                  Outlays (gross)
                  â181
                  â341
                  â332
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  360
                  458
                  402
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  230
                  360
                  458
               
               
                  3200
                  Obligated balance, end of year
                  360
                  458
                  402
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  324
                  444
                  319
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  181
                  341
                  332
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â53
                  â58
                  â38
               
               
                  4122
                  Interest on uninvested funds
                  â7
                  â5
                  â5
               
               
                  4123
                  Interest repayments
                  â44
                  â50
                  â56
               
               
                  4123
                  Principal repayments
                  â60
                  â77
                  â93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â164
                  â190
                  â192
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  160
                  254
                  127
               
               
                  4170
                  Outlays, net (mandatory)
                  17
                  151
                  140
               
               
                  4180
                  Budget authority, net (total)
                  160
                  254
                  127
               
               
                  4190
                  Outlays, net (total)
                  17
                  151
                  140
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4255â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  221
                  341
                  220
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  221
                  341
                  220
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  1,452
                  1,482
                  1,741
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  90
                  336
                  223
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â60
                  â77
                  â93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1,482
                  1,741
                  1,871
               
               
                  
                     
                  
               
            
         
      
      
         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 Historically Black College and University (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 091â4255â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  143
                  155
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  1,452
                  1,482
               
               
                  1402
                  Interest receivable
                  13
                  29
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â143
                  â191
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  1,322
                  1,320
               
               
                  1901
                  Other Federal assets: Other assets
                  
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1,465
                  1,495
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2102
                  Interest payable
                  13
                  13
               
               
                  2103
                  Debt
                  1,452
                  1,482
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  1,465
                  1,495
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1,465
                  1,495
               
               
                  
                     
                  
               
            
         
      
         Office of Federal Student AidFederal Funds
         Student financial assistanceFor carrying out  subpart 1 of part A, and part C of title IV of the HEA, $22,975,352,000, which shall remain available through September 30, 2022.
      The maximum Pell Grant for which a student shall be eligible during award year  2021â2022 shall be $5,285.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0200â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Federal Pell grants
                  29,666
                  29,631
                  30,154
               
               
                  0201
                  Federal supplemental educational opportunity grants (SEOG)
                  840
                  865
                  
               
               
                  0202
                  Federal work-study
                  1,130
                  1,180
                  500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Campus-based activities - Subtotal
                  1,970
                  2,045
                  500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  31,636
                  31,676
                  30,654
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  12,038
                  11,071
                  10,559
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  12,038
                  11,071
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  65
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  12,103
                  11,071
                  10,559
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  24,445
                  24,520
                  22,975
               
               
                  1131
                  Unobligated balance of appropriations permanently reduced
                  â600
                  â500
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  23,845
                  24,020
                  22,975
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  6,759
                  7,144
                  7,014
               
               
                  1900
                  Budget authority (total)
                  30,604
                  31,164
                  29,989
               
               
                  1930
                  Total budgetary resources available
                  42,707
                  42,235
                  40,548
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  11,071
                  10,559
                  9,894
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  19,107
                  19,728
                  20,519
               
               
                  3010
                  New obligations, unexpired accounts
                  31,636
                  31,676
                  30,654
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  348
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â30,907
                  â30,885
                  â31,588
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â65
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â391
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  19,728
                  20,519
                  19,585
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  19,107
                  19,728
                  20,519
               
               
                  3200
                  Obligated balance, end of year
                  19,728
                  20,519
                  19,585
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  23,845
                  24,020
                  22,975
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  7,304
                  4,478
                  4,481
               
               
                  4011
                  Outlays from discretionary balances
                  15,703
                  19,125
                  19,914
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  23,007
                  23,603
                  24,395
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  23,845
                  24,020
                  22,975
               
               
                  4080
                  Outlays, net (discretionary)
                  23,006
                  23,603
                  24,395
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  6,759
                  7,144
                  7,014
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,401
                  2,639
                  2,688
               
               
                  4101
                  Outlays from mandatory balances
                  5,499
                  4,643
                  4,505
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  7,900
                  7,282
                  7,193
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4142
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  6,759
                  7,144
                  7,014
               
               
                  4170
                  Outlays, net (mandatory)
                  7,898
                  7,282
                  7,193
               
               
                  4180
                  Budget authority, net (total)
                  30,604
                  31,164
                  29,989
               
               
                  4190
                  Outlays, net (total)
                  30,904
                  30,885
                  31,588
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  30,604
                  31,164
                  29,989
               
               
                  
                  Outlays
                  30,904
                  30,885
                  31,588
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â4
               
               
                  
                  Outlays
                  
                  
                  â2
               
               
                  Total:
               
               
                  
                  Budget Authority
                  30,604
                  31,164
                  29,985
               
               
                  
                  Outlays
                  30,904
                  30,885
                  31,586
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0200â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  472
                  532
                  925
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â82
                  â199
                  â188
               
               
                  1264
                  Other adjustments, net (+ or -)
                  142
                  592
                  85
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  532
                  925
                  822
               
               
                  
                     
                  
               
            
         
      
      
         Notes.âFigures include, in all years, institutional matching share of defaulted notes assigned from institutions to the Education
            Department. The Budget incorporates the effects of the Fostering Undergraduate Talent by Unlocking Resources for Education
            Act (Public Law 116â91) except for the effects on student loans.
         
         Funding from the Student Financial Assistance account and related matching funds would provide 7.4 million awards totaling
            more than $30.9 billion in available aid in award year 2021â2022.
         
         Federal Pell grants.âPell Grants are the single largest source of grant aid for postsecondary education. Funding for this program is provided
            from two sources: discretionary and mandatory budget authority provided by the College Cost Reduction and Access Act, as amended,
            and changes to the Higher Education Act of 1965 made in the Department of Education Appropriations Act of 2019.
         
         In 2021, over 7.0 million undergraduates will receive up to $5,285 from the discretionary award and an additional $1,060 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 2021 Budget request includes $22.5 billion in discretionary funding for Pell Grants in 2021, which, when combined with
            mandatory funding, will support a projected maximum award of $6,345. 
         
         Federal work-study.âFederal funds are awarded by formula to qualifying institutions, which provide part-time jobs to eligible undergraduate and
            graduate students. Hourly earnings under this program must be at least the Federal minimum wage. Federal funding, in most
            cases, pays 75 percent of a student's hourly wages, with the remaining 25 percent paid by the employer. The Federal Work-Study
            program also requires participating institutions to use at least seven percent of their total funds for students employed
            in community service jobs.
         
         The 2021 Budget includes $500.0 million for Work-Study and proposes to reform the Federal Work-Study program to support workforce
            and career-oriented opportunities for low-income undergraduate students who can benefit the most, as opposed to subsidized
            employment for campus-based jobs through federal aid. The Budget also proposes to reform the institutional allocation formula
            in order to focus scarce funds, in part, on enrollment of Pell recipients.
         
         Iraq and Afghanistan service grants.â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.
         
         Pooled Evaluation.âRequested authority in the General Provisions would enable the Department to reserve up to 0.5 percent of funding annually
            appropriated for certain Higher Education Act (HEA) programs for rigorous program evaluation, data collection, and analysis
            of outcome data. The authority would not allow the Department to reserve funds appropriated for Pell Grants, but would allow
            for evaluation of the program with the reserved funds.
         
         Funding tables.â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 2021 data in these
            tables reflect the Administration's Budget proposals.
         
         Aid Funds Available for Postsecondary Education and Training (in thousands of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                      2019
                      2020
                      2021
                  
                  
                     
                        
                     
                  
                  
                     Pell grants
                     28,246,635
                      29,596,830
                      30,348,169
                  
                  
                     Student loans:
                     
                     
                     
                  
                  
                     Subsidized Stafford loans
                     19,419,464
                     19,685,923
                     15,732,853
                  
                  
                     Unsubsidized Stafford loans (Undergraduates)
                     20,813,818
                     21,426,417
                     26,168,414
                  
                  
                     Unsubsidized Stafford loans (Graduate students)
                      27,009,624
                      27,434,179
                      19,962,036
                  
                  
                     Unsubsidized Stafford loans (total)
                      47,823,442
                      48,860,596
                     46,130,450
                  
                  
                     Parent PLUS loans
                     12,513,926
                     12,893,243
                     13,024,683
                  
                  
                     Grad PLUS loans
                     10,904,062
                     11,268,253
                     18,872,246
                  
                  
                     PLUS loans (total)
                     23,417,988
                     24,161,496
                     31,896,929
                  
                  
                     Consolidation
                     39,892,538
                     39,829,366
                     39,994,376
                  
                  
                     Student loans, subtotal
                     130,553,432
                     132,537,382
                     133,754,607
                  
                  
                     Work-study
                     1,152,402
                     1,203,831
                     504,393
                  
                  
                     Supplemental educational opportunity grants
                     1,154,667
                     1,189,032
                     0
                  
                  
                     Iraq and Afghanistan service grants1
                     445
                     523
                     0
                  
                  
                     TEACH grants
                     88,545
                     92,030
                     93,524
                  
                  
                     Total aid available
                     161,193,126
                     164,619,628
                     164,700,693
                  
                  
                     
                        
                     
                  
               
            
         1 Value in 2021 reflects Budget policy to make Iraq and Afghanistan service grants part of the Pell Grant program.
         Number of Aid Awards (in thousands)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019
                     2020
                     2021
                  
                  
                     
                        
                     
                  
                  
                      Pell grants
                      6,673
                      6,834
                      7,086
                  
                  
                     Subsidized Stafford loans
                     5,536
                     5,623
                     4,479
                  
                  
                     Unsubsidized Stafford loans (Undergraduates)
                     5,659
                     5,771
                     6,068
                  
                  
                     Unsubsidized Stafford loans (Graduate students)
                     1,805
                     1,810
                     1,380
                  
                  
                     Parent PLUS loans
                     875
                     882
                     903
                  
                  
                     Grad PLUS loans
                      595
                      602
                     882
                  
                  
                     Consolidation loans
                     653
                     647
                     645
                  
                  
                     Work-study
                     700
                     731
                     315
                  
                  
                     Supplemental educational opportunity grants
                     1,718
                     1,769
                     0
                  
                  
                     Iraq and Afghanistan service grants1,2
                     0
                     0
                     0
                  
                  
                     TEACH grants
                     31
                     32
                     32
                  
                  
                     Total awards
                     24,245
                      24,701
                     21,791
                  
                  
                     
                        
                     
                  
               
            
         1 Number of recipients is fewer than 1,000.2 Value in 2021 reflects Budget policy to make Iraq and Afghanistan service grants part of the Pell Grant program. Note: Numbers may not add due to rounding.
         Average Aid Awards (in whole dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019
                     2020
                     2021
                  
                  
                     
                        
                     
                  
                  
                     Pell grants
                     4,233
                     4,331
                     4,283
                  
                  
                     Subsidized Stafford loans
                     3,508
                     3,501
                     3,513
                  
                  
                     Unsubsidized Stafford loans (Undergraduates)
                     3,678
                     3,713
                     4,313
                  
                  
                     Unsubsidized Stafford loans (Graduate students)
                     14,960
                     15,157
                     14,462
                  
                  
                     Parent PLUS loans
                     14,305
                      14,610
                     14,417
                  
                  
                     Grad PLUS loans
                      18,312 
                     18,730
                     21,394
                  
                  
                     Consolidation loans
                     61,131
                     61,521
                     62,018
                  
                  
                     Work-study
                     1,647
                     1,647
                     1,599
                  
                  
                     Supplemental educational opportunity grants
                     672
                     672
                     0
                  
                  
                     Iraq and Afghanistan service grants1
                     5,300
                     5,626
                     0
                  
                  
                     TEACH grants
                     2,727
                     2,896
                     2,905
                  
                  
                     
                        
                     
                  
               
            
         1 Value in 2021 reflects Budget policy to make Iraq and Afghanistan service grants part of the Pell Grant program.
         Number of Students Aided (in thousands)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019
                     2020
                     2021
                  
                  
                     
                        
                     
                  
                  
                     Unduplicated student count
                     10,235
                     10,428
                     10,499
                  
                  
                     
                        
                     
                  
               
            
         
         Administrative Payments to Institutions (in thousands of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019
                     2020
                     2021
                  
                  
                     
                        
                     
                  
                  
                     Pell grants
                     33,365
                     34,170
                     35,430
                  
                  
                     Work-study
                     50,988
                     53,244
                     22,561
                  
                  
                     Supplemental educational opportunity grants
                     14,727
                     15,165
                     0
                  
                  
                     
                        
                     
                  
               
            
         
      
         Student Financial Assistance
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0200â4â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Federal Pell grants
                  
                  
                  229
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  229
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â4
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â233
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  229
               
               
                  3020
                  Outlays (gross)
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  231
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  231
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â4
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â4
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â2
               
               
                  
                     
                  
               
            
         
      
      
         Federal Pell grants.âThe 2021 Budget proposes to expand Pell Grant eligibility to students enrolled in high-quality short-term programs that provide
            students with a credential, certification, or license in a high-demand field as well as to certain incarcerated students.
            The Budget also proposes to bar someone from receiving another Pell Grant if they have been awarded three consecutive Pell
            Grants without earning any credits.
         
         Iraq and Afghanistan service grants.âThe 2021 Budget proposes to move the Iraq and Afghanistan Service Grant program into the Pell Grant program and ensure the
            children of our fallen service members receive a full aid award, exempt from cuts due to sequestration, and without any other
            changes to program's benefits or eligibility.
         
      
         Student aid administrationFor Federal administrative expenses to carry out part D of title I, and subparts 1  and 9 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,  $1,883,309,000, to remain available through September 30, 2022.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0202â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Student aid administration
                  857
                  879
                  735
               
               
                  0002
                  Servicing activities
                  830
                  890
                  1,149
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,687
                  1,769
                  1,884
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  3
                  3
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11
                  3
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  1,679
                  1,769
                  1,883
               
               
                  1930
                  Total budgetary resources available
                  1,690
                  1,772
                  1,886
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  3
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  810
                  756
                  1,035
               
               
                  3010
                  New obligations, unexpired accounts
                  1,687
                  1,769
                  1,884
               
               
                  3020
                  Outlays (gross)
                  â1,723
                  â1,490
                  â1,742
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â9
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  756
                  1,035
                  1,177
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  810
                  756
                  1,035
               
               
                  3200
                  Obligated balance, end of year
                  756
                  1,035
                  1,177
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,679
                  1,769
                  1,883
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1,010
                  963
                  1,029
               
               
                  4011
                  Outlays from discretionary balances
                  713
                  527
                  713
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,723
                  1,490
                  1,742
               
               
                  4180
                  Budget authority, net (total)
                  1,679
                  1,769
                  1,883
               
               
                  4190
                  Outlays, net (total)
                  1,723
                  1,490
                  1,742
               
               
                  
                     
                  
               
            
         
      
      
         The Department of Education manages Federal student aid programs that will provide nearly $122 billion in new Federal student
            aid grants and loans (excluding Direct Consolidation Loans) to 12 million students and parents in 2021. 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 the Congress in 1998 as a partially independent Performance Based Organization
            (PBO) 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.
         
            
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0202â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  160
                  178
                  192
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  3
                  3
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  164
                  181
                  196
               
               
                  12.1
                  Civilian personnel benefits
                  52
                  57
                  63
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  20
                  20
                  20
               
               
                  25.1
                  Advisory and assistance services
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  908
                  995
                  953
               
               
                  25.3
                  Other goods and services from Federal sources
                  42
                  42
                  37
               
               
                  25.7
                  Operation and maintenance of equipment
                  493
                  468
                  608
               
               
                  32.0
                  Land and structures
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,684
                  1,768
                  1,882
               
               
                  99.5
                  Adjustment for rounding
                  3
                  1
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,687
                  1,769
                  1,884
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0202â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,343
                  1,451
                  1,584
               
               
                  
                     
                  
               
            
         
      
         TEACH Grant Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0206â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  29
                  29
                  28
               
               
                  0705
                  Reestimates of direct loan subsidy
                  5
                  9
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  34
                  40
                  28
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation (indefinite) - Loan subsidy
                  31
                  31
                  28
               
               
                  1200
                  Appropriation (indefinite) - Upward reestimate
                  5
                  11
                  
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  34
                  40
                  28
               
               
                  1930
                  Total budgetary resources available
                  34
                  40
                  28
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  15
                  9
                  10
               
               
                  3010
                  New obligations, unexpired accounts
                  34
                  40
                  28
               
               
                  3020
                  Outlays (gross)
                  â31
                  â38
                  â26
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  â1
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9
                  10
                  10
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  15
                  9
                  10
               
               
                  3200
                  Obligated balance, end of year
                  9
                  10
                  10
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  34
                  40
                  28
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  25
                  30
                  19
               
               
                  4101
                  Outlays from mandatory balances
                  6
                  8
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  31
                  38
                  26
               
               
                  4180
                  Budget authority, net (total)
                  34
                  40
                  28
               
               
                  4190
                  Outlays, net (total)
                  31
                  38
                  26
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0206â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  TEACH Grants
                  102
                  99
                  101
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  TEACH Grants
                  28.37
                  28.93
                  27.44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  28.37
                  28.93
                  27.44
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  TEACH Grants
                  29
                  29
                  28
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  TEACH Grants
                  26
                  27
                  26
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  TEACH Grants
                  4
                  â25
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 2008â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 AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4290â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  102
                  99
                  101
               
               
                  0713
                  Payment of interest to Treasury
                  20
                  14
                  14
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1
                  29
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  123
                  149
                  115
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  123
                  149
                  115
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  2
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  37
                  18
                  7
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â5
                  â2
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â34
                  â18
                  â7
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  79
                  109
                  75
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  69
                  125
                  113
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â24
                  â85
                  â73
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  46
                  40
                  40
               
               
                  1900
                  Budget authority (total)
                  125
                  149
                  115
               
               
                  1930
                  Total budgetary resources available
                  125
                  149
                  115
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  100
                  85
                  75
               
               
                  3010
                  New obligations, unexpired accounts
                  123
                  149
                  115
               
               
                  3020
                  Outlays (gross)
                  â101
                  â141
                  â107
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â37
                  â18
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  85
                  75
                  76
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â7
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  94
                  78
                  68
               
               
                  3200
                  Obligated balance, end of year
                  78
                  68
                  69
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  125
                  149
                  115
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  101
                  141
                  107
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Upward Reestimate
                  â5
                  â11
                  
               
               
                  4120
                  Subsidy from Program Account
                  â26
                  â27
                  â26
               
               
                  4122
                  Interest on uninvested funds
                  â2
                  
                  
               
               
                  4123
                  Payment of Principal
                  â28
                  â78
                  â78
               
               
                  4123
                  Interest Received
                  â8
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â69
                  â125
                  â113
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  55
                  24
                  2
               
               
                  4170
                  Outlays, net (mandatory)
                  32
                  16
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  55
                  24
                  2
               
               
                  4190
                  Outlays, net (total)
                  32
                  16
                  â6
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4290â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  102
                  99
                  101
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  102
                  99
                  101
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  746
                  764
                  776
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  78
                  90
                  94
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â28
                  â78
                  â78
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â32
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  764
                  776
                  792
               
               
                  
                     
                  
               
            
         
      
      
         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 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 091â4290â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  25
                  36
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  746
                  764
               
               
                  1402
                  Interest receivable
                  91
                  99
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â253
                  â247
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  584
                  616
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  609
                  652
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  
                  
               
               
                  2103
                  Debt
                  609
                  652
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  609
                  652
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  609
                  652
               
               
                  
                     
                  
               
            
         
      
         Student Financial Assistance Debt CollectionSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â5557â0â2â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  1
                  1
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Student Financial Assistance Debt Collection
                  15
                  16
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  16
                  17
                  17
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Student Financial Assistance Debt Collection
                  â15
                  â16
                  â16
               
               
                  2103
                  Student Financial Assistance Debt Collection
                  â1
                  â1
                  â1
               
               
                  2132
                  Student Financial Assistance Debt Collection
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â15
                  â16
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â15
                  â16
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â5557â0â2â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Student Financial Assistance Debt Collection
                  3
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  3
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  15
                  17
                  21
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â9
                  â7
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  10
                  13
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  15
                  16
                  16
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  1
                  1
                  1
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1
                  â1
                  
               
               
                  1240
                  Capital transfer of appropriations to general fund
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  14
                  15
                  16
               
               
                  1930
                  Total budgetary resources available
                  20
                  25
                  29
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  17
                  21
                  25
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  4
                  4
               
               
                  3020
                  Outlays (gross)
                  â3
                  â4
                  â4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  14
                  15
                  16
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3
                  4
                  4
               
               
                  4180
                  Budget authority, net (total)
                  14
                  15
                  16
               
               
                  4190
                  Outlays, net (total)
                  3
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
         Federal Student Loan Reserve FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4257â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0102
                  Obligations, non-Federal
                  7,553
                  7,738
                  7,122
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  7,553
                  7,738
                  7,122
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,176
                  1,956
                  1,956
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â137
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,039
                  1,956
                  1,956
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  7,470
                  7,738
                  7,122
               
               
                  1930
                  Total budgetary resources available
                  9,509
                  9,694
                  9,078
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,956
                  1,956
                  1,956
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  7,553
                  7,738
                  7,122
               
               
                  3020
                  Outlays (gross)
                  â7,553
                  â7,738
                  â7,122
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7,470
                  7,738
                  7,122
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7,341
                  7,738
                  7,122
               
               
                  4101
                  Outlays from mandatory balances
                  212
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  7,553
                  7,738
                  7,122
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â7,470
                  â7,738
                  â7,122
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  83
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 Consolidated Appropriations Act, 2016, increased guaranty agency reinsurance payments from 95 percent
            of the face value of loans to 100 percent. The following schedule reflects the balances in these guaranty agency funds.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4257â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  2,176
                  1,956
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  2,176
                  1,956
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  
                  
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  2,176
                  1,956
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  2,176
                  1,956
               
               
                  
                     
                  
               
            
         
      
         Federal Direct Student Loan Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0243â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  4,842
                  11,829
                  8,035
               
               
                  0703
                  Subsidy for modifications of direct loans
                  350
                  485
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  23,125
                  47,798
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  5,495
                  16,845
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  33,812
                  76,957
                  8,035
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation (indefinite)
                  33,812
                  76,957
                  8,035
               
               
                  1930
                  Total budgetary resources available
                  33,812
                  76,957
                  8,035
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,069
                  1,400
                  1,402
               
               
                  3010
                  New obligations, unexpired accounts
                  33,812
                  76,957
                  8,035
               
               
                  3020
                  Outlays (gross)
                  â33,235
                  â76,713
                  â8,419
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â246
                  â242
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,400
                  1,402
                  1,018
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,069
                  1,400
                  1,402
               
               
                  3200
                  Obligated balance, end of year
                  1,400
                  1,402
                  1,018
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  33,812
                  76,957
                  8,035
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  32,692
                  75,555
                  7,457
               
               
                  4101
                  Outlays from mandatory balances
                  543
                  1,158
                  962
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  33,235
                  76,713
                  8,419
               
               
                  4180
                  Budget authority, net (total)
                  33,812
                  76,957
                  8,035
               
               
                  4190
                  Outlays, net (total)
                  33,235
                  76,713
                  8,419
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  33,812
                  76,957
                  8,035
               
               
                  
                  Outlays
                  33,235
                  76,713
                  8,419
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â1,626
               
               
                  
                  Outlays
                  
                  
                  â1,331
               
               
                  Total:
               
               
                  
                  Budget Authority
                  33,812
                  76,957
                  6,409
               
               
                  
                  Outlays
                  33,235
                  76,713
                  7,088
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0243â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Stafford
                  22,926
                  22,426
                  22,670
               
               
                  115002
                  Unsubsidized Stafford
                  56,196
                  56,190
                  56,605
               
               
                  115003
                  PLUS
                  24,577
                  25,330
                  26,055
               
               
                  115004
                  Consolidation
                  40,050
                  39,834
                  39,999
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  143,749
                  143,780
                  145,329
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Stafford
                  8.65
                  14.03
                  6.33
               
               
                  132002
                  Unsubsidized Stafford
                  â3.22
                  0.75
                  â4.00
               
               
                  132003
                  PLUS
                  â19.04
                  â13.25
                  â20.57
               
               
                  132004
                  Consolidation
                  7.14
                  20.74
                  16.50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â1.15
                  5.89
                  0.28
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Stafford
                  1,983
                  3,146
                  1,435
               
               
                  133002
                  Unsubsidized Stafford
                  â1,810
                  421
                  â2,264
               
               
                  133003
                  PLUS
                  â4,679
                  â3,356
                  â5,360
               
               
                  133004
                  Consolidation
                  2,860
                  8,262
                  6,600
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â1,646
                  8,473
                  411
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Stafford
                  1,739
                  2,464
                  1,701
               
               
                  134002
                  Unsubsidized Stafford
                  â2,485
                  â217
                  â1,263
               
               
                  134003
                  PLUS
                  â5,112
                  â3,635
                  â4,457
               
               
                  134004
                  Consolidation
                  2,876
                  8,235
                  6,607
               
               
                  134005
                  Federal Direct Student Loans
                  
                  1,110
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â2,982
                  7,957
                  2,588
               
               
                  
                  Direct loan reestimates:
               
               
                  135005
                  Federal Direct Student Loans
                  26,311
                  63,206
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  26,311
                  63,206
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3580
                  Outlays from balances
                  
                  5
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Federal Government manages two major student loan programs: the Federal Family Education Loan (FFEL) program and the William
            D. Ford Federal Direct Loan (Direct Loan) program. The Student Aid and Fiscal Responsibility Act eliminated the authorization
            to originate new FFEL loans; as of July 1, 2010, the Direct Loan program originates all new loans. This narrative 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 guaranteed almost $899 billion in loans made to
            postsecondary students and their parents. Although no new FFEL loans have been originated since July 1, 2010, $174 billion
            of outstanding FFEL loans continue to be serviced by lenders, the Department of Education, and guaranty agencies. The 2021
            Budget proposes to eliminate the payment of Account Maintenance Fees to guaranty agencies.
         
         Under the Direct Loan program, the Federal Government provides loan capital through the Treasury while the Department of Education
            loan origination and servicing is handled by private and not-for-profit loan servicers under performance-based contracts with
            the Department. The Direct Loan program began operation in award year 1994â1995, originating 7 percent of overall loan volume.
            In 2021, excluding Consolidation Loans, the Direct Loan program will make $93.8 billion in new loans.
         
         The Direct Loan program currently offers four types of loans: Subsidized Stafford; Unsubsidized Stafford; PLUS; and Consolidation.
            Loans can be used for qualified educational expenses. Undergraduates with financial need may 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. Interest rates are set annually for loans originated in the upcoming award year based on the 10-year Treasury
            note; those rates will remain fixed for the life of the loan. For Subsidized 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
            award year 2019â2020 have an interest rate of 4.53 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 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 award year 2019â2020 have an interest
            rate of 6.08 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. PLUS loans originated in award
            year 2019â2020 have an interest rate of 7.08 percent.
         
         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 1 percent, but an additional surcharge for sequestration was added in years 2013 to 2020. The base origination
            fee for PLUS loans is 4 percent, but has included an additional surcharge in years 2013 to 2020. Borrowers may choose from
            four basic types of repayment plans: standard; graduated; extended (available for qualified borrowers who have outstanding
            loans of more than $30,000); and income-driven. FFEL borrowers may change repayment plans annually. Direct Loan borrowers
            may switch between repayment plans at any time. The maximum repayment period is 10 years for standard and graduated plans,
            as well as the income-sensitive repayment plan that is available only for FFEL loans. Under the current income-driven administrative
            Pay As You Earn (PAYE) and statutory Income-Based-Repayment (IBR) plans, for new borrowers after 2014, the repayment period
            is 20 years. Under the current income-driven administrative REPAYE plan, the repayment period is 20 or 25 years depending
            on whether the borrower has any graduate school loans. And, under the extended, former IBR (for borrowers prior to 2014),
            and income-contingent repayment plans, the maximum time is 25 years. PAYE and IBR require partial financial hardship in order
            to qualify for reduced payments and borrowers in those plans have their monthly payments 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.
         
         Federal student loans have other benefits. For example, Federal student loans can be discharged when borrowers die, become
            totally and permanently disabled, or, under some circumstances, declare bankruptcy. In addition, there are several loan forgiveness
            programs. For example, new borrowers after October 1, 1998, who are employed as teachers in schools serving low-income populations
            for 5 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 the Public Service Loan Forgiveness Program, qualifying borrowers who have
            worked for 10 years full-time for an eligible public service employer, and made 120 qualifying monthly payments after October
            1, 2007 in the standard or income-driven plans can 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 Direct Loan borrowers, regardless of when they took out their loans. The 2021 Budget institutes sensible
            annual and lifetime loan limits for graduate and parent borrowers.  
         
         The 2021 Budget proposes to set an aggregate limit on Parent PLUS loans for undergraduate students of $26,500, the difference
            between the dependent undergraduate aggregate limit of $31,000 and the independent undergraduate aggregate limit of $57,500.
            In addition, dependent undergraduate students would be eligible to borrow an additional amount (up to the independent undergraduate
            limit) depending on the parents eligibility for additional borrowing. The Budget also proposes to set annual and aggregate
            limits of $50,000 and $100,000 respectively for graduate students, exclusive of any undergraduate borrowing. Graduate student
            borrowing would additionally be simplified by consolidating all graduate borrowing under one graduate loan program with the
            same corresponding loan terms and conditions as current Graduate PLUS loans. 
         
         In addition, the 2021 Budget provides higher education institutions greater flexibility to ensure their students avoid excessive
            student loan debt and are able to repay their loans. As such, the Request proposes to provide financial aid administrators
            greater latitude to limit loan borrowing and proposes schools be allowed to impose mandatory annual financial literacy training
            (i.e., loan counseling) in order for students to receive loan disbursements.
         
         The 2021 Budget would replace the five current Income Driven repayment (IDR) plans with one new Single IDR plan to make choosing
            a repayment plan less complex. The new IDR plan would become the only income-driven repayment plan for borrowers who originate
            their first loan on or after July 1, 2021, with an exception for students who borrowed their first loans prior to July 1,
            2021 and who are borrowing to complete their current course of study. The Single IDR plan would: cap payments at 12.5 percent
            of discretionary monthly income while eliminating the standard repayment cap; limit loan payments to 15 years for borrowers
            with undergraduate debt only and 30 years for borrowers with any graduate debtâany remaining amounts owed after these repayment
            periods would be forgiven; calculate payments for married borrowers filing separately on the combined household Adjusted Gross
            Income; and eliminate Public Service Loan Forgiveness. As with the Single IDR plan, these policies would apply to loans originated
            on or after July 1, 2021, with an exception for students continuing to borrow to complete their current course of study.
         
         To further improve the implementation and effectiveness of IDR, the Budget proposes auto-enrolling severely delinquent borrowers
            into the Single IDR plan.  The 2021 Budget would also eliminate Subsidized Stafford loans. As with the Single IDR plan, this
            policy would apply to loans originated on or after July 1, 2021, with an exception for students continuing to borrow to complete
            their current course of study. 
         
         The 2021 Budget incorporates the effects of the Fostering Undergraduate Talent by Unlocking Resources for Education Act (Public
            Law 116â91) except for the effects on student loans.
         
         The following tables display performance indicators and program data, including projected overall Direct Loan and FFEL costs.
            
         
         Federal Budget Authority and Outlays (in thousands of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     PROGRAM COST:
                     
                     
                     
                  
                  
                     FFEL:
                     
                     
                     
                  
                  
                     Liquidating1
                     0
                     (182,492)
                     (146,836)
                  
                  
                     Program:
                     
                     
                     
                  
                  
                     Net Reestimate of Prior Year Costs
                     1,562,603 
                     6,285,591
                     0
                  
                  
                     Net Modification2
                     0
                      108,773
                     (466,318)
                  
                  
                     Subtotal, Program
                     1,562,603
                     6,394,364
                     (466,318)
                  
                  
                     Total, FFEL
                     1,562,603
                      6,211,871
                     (613,154)
                  
                  
                     Direct Loans:
                     
                     
                     
                  
                  
                     Program:
                     
                     
                     
                  
                  
                     New Net Loan Subsidies
                     (1,646,411)
                      8,473,200
                      (8,327,040)
                  
                  
                     Net Reestimate of Prior Year Costs
                     (26,310,433)
                     63,205,948
                     0
                  
                  
                     Net Modification3
                     350,000
                     484,996
                     0
                  
                  
                     Total, Direct Loans
                     25,014,022
                     72,164,143
                     (8,327,040)
                  
                  
                     Total, FFEL and Direct Loans
                     26,576,625
                     78,376,015
                     (8,940,194)
                  
                  
                     PROGRAM COST OUTLAYS:
                     
                     
                     
                  
                  
                     FFEL:
                     
                     
                     
                  
                  
                     Liquidating1
                     (165,654)
                     (122,056)
                     (96,085)
                  
                  
                     Program:
                     
                     
                     
                  
                  
                     Net Reestimate of Prior Year Costs
                     1,562,603
                     6,285,591
                     0
                  
                  
                     Net Modification2
                     0
                     108,773
                     (466,318)
                  
                  
                     Subtotal, Program
                     1,592,603
                     6,394,364
                     (466,318)
                  
                  
                     Total, FFEL
                     1,396,950
                     6,272,307
                     (562,403)
                  
                  
                     Direct Loans:
                     
                     
                     
                  
                  
                     Program:
                     
                     
                     
                  
                  
                     Regular
                     (2,981,631)
                     6,846,731
                     (2,881,587)
                  
                  
                     Net Reestimate of Prior Year Costs
                     26,310,433
                     63,205,948
                     0
                  
                  
                     Net Modification3
                     0
                     1,110,463
                     0
                  
                  
                     Total, Direct Loans
                     23,328,802
                     71,163,142
                     (2,881,587)
                  
                  
                     Total, FFEL and Direct Loans
                     24,725,752
                     77,435,449
                     (3,443,989)
                  
                  
                     
                        
                     
                  
               
            
         1 Liquidating account reflects loans made prior to 1992.2 Reflects costs in FY 2020 associated with the regulatory action to provide proactive discharges to borrowers for whom the
         Department of Veteran Affairs provides information showing the borrower has a total and permanent disability and proposed
         savings in FY 2021 from eliminating Account Maintenance Fees paid to guaranty agencies.3 Reflects costs in FY 2019 for Temporary Expansion of Public Service Loan Forgiveness (TEPSLF). Reflects costs in FY 2020 associated
         with the regulatory action to provide proactive discharges to borrowers for whom the Department of Veteran Affairs provides
         information showing the borrower has a total and permanent disability and TEPSLF.
         Summary of Default Rates1 (expressed as percentages)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 est.
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Direct Loans:
                     
                     
                     
                  
                  
                     Stafford
                     27.35
                     29.22
                     18.79
                  
                  
                     Unsubsidized Stafford
                     
                     
                     
                  
                  
                     Undergraduate
                     33.22
                     34.97
                     22.88
                  
                  
                     Graduate/Professional
                     10.40
                     14.91
                     9.01
                  
                  
                     PLUS
                     
                     
                     
                  
                  
                     Parent PLUS
                     13.24
                     12.47
                     9.85
                  
                  
                     Grad PLUS
                     8.03
                     10.98
                     8.05
                  
                  
                     Consolidation
                     23.45
                     20.13
                     21.58
                  
                  
                     Weighted Average, Direct Loans
                     20.62
                     21.28
                     16.58
                  
                  
                     
                        
                     
                  
               
            
         1 Default 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.
         
         
         Selected Program Costs and Offsets (in thousands of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     FFEL:
                     
                     
                     
                  
                  
                     Payments to lenders:
                     
                     
                     
                  
                  
                     Interest benefits
                     446,599
                     45,207
                     21,719
                  
                  
                     Special allowance payments1
                     (163,821)
                     (341,290)
                     (243,700)
                  
                  
                     Default claims
                     5,918,324
                     2,542,526
                     1,654,223
                  
                  
                     Loan discharges
                     1,478,278
                     711,839
                     21,719
                  
                  
                     Teacher loan forgiveness
                     57,552
                     45,002
                     35,099
                  
                  
                     
                     
                     
                     
                  
                  
                     Administrative payments to guaranty agencies
                     104,165
                     93,806
                     63,353
                  
                  
                     
                     
                     
                     
                  
                  
                     Fees paid to the Department of Education:
                     
                     
                     
                  
                  
                     Loan holder fees
                     (1,122,786)
                     (316,923)
                     (211,162)
                  
                  
                     Other Major Transactions:
                     
                     
                     
                  
                  
                     Net default collections
                     (7,641,421)
                     (6,989,506)
                     (5,561,580)
                  
                  
                     Contract collection costs
                     59,656
                     41,408
                     42,918
                  
                  
                     Federal administrative costs
                     33,155
                     34,284
                     29,388
                  
                  
                     Net Cash Flow, FFEL
                     (830,300)
                     (4,133,647)
                     (3,809,801)
                  
                  
                     Ensuring Continued Access to Student Loans (ECASLA):
                     
                     
                     
                  
                  
                     Inflows
                     (10,587,659)
                     (17,909,953)
                     (10,567,776)
                  
                  
                     Outflows
                     9,881,120
                     17,909,953
                     10,567,776
                  
                  
                     Federal administrative costs
                     99,465
                     102,852
                     88,165
                  
                  
                     Net Cash Flow, ECASLA
                     (607,073)
                     102,852
                     88,165
                  
                  
                     Direct Loans:
                     
                     
                     
                  
                  
                     Loan disbursements to borrowers
                     130,661,915
                     131,969,685
                     133,457,946
                  
                  
                     Borrower interest payments
                     (19,894,143)
                     (24,681,171)
                     (26,396,615)
                  
                  
                     Borrower principal payments
                     (62,912,148)
                     (68,190,564)
                     (70,861,716)
                  
                  
                     Borrower origination fees
                     (1,692,572)
                     (1,736,022)
                     (1,815,366)
                  
                  
                     Net default collections
                     (6,838,597)
                     (11,409,993)
                     (12,424,729)
                  
                  
                     Contract collection costs
                     786,603
                     924,883
                     974,888
                  
                  
                     Federal administrative costs
                     717,574
                     744,217
                     641,506
                  
                  
                     Net operating cash flows
                     40,828,632
                     27,621,036
                     23,575,913
                  
                  
                     Loan capital borrowings from Treasury
                     (130,661,915)
                     (131,969,685)
                     (133,457,946)
                  
                  
                     Net interest payments to Treasury
                     29,734,217
                     35,366,142
                     36,193,418
                  
                  
                     Principal payments to Treasury
                     84,189,834
                     135,514,293
                     74,305,767
                  
                  
                     Subtotal, Treasury activity
                     (16,737,864)
                     38,910,751
                     (22,958,761)
                  
                  
                     Net Cash Flow, Direct Loans
                     24,090,768
                     66,531,787
                     617,152
                  
                  
                     
                        
                     
                  
               
            
         1 Includes Negative Special Allowance Payments.
         Student Loan Program Costs: Analysis of Direct Loans Including Program and Administrative Expenses (expressed as percentages)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual1
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Direct Loans:
                     
                     
                     
                  
                  
                     New Loans:
                     
                     
                     
                  
                  
                     Stafford
                     10.84
                     14.03
                     4.19
                  
                  
                     Unsubsidized Stafford
                     
                     
                     
                  
                  
                     Undergraduate
                     â3.22
                     2.33
                     â7.47
                  
                  
                     Graduate/Professional
                     â1.06
                     â0.48
                     â12.07
                  
                  
                     PLUS
                     
                     
                     
                  
                  
                     Parent PLUS
                     â34.87
                     â27.88
                     â37.49
                  
                  
                     Grad PLUS
                     2.19
                     3.48
                     â22.87
                  
                  
                     Subtotal, new loan subsidy
                     â2.89
                     .30
                     â13.30
                  
                  
                     
                     
                     
                     
                  
                  
                     Federal administrative costs
                     1.70
                     1.70
                     1.70
                  
                  
                     Subtotal, new loans
                     â1.19
                     2.00
                     â11.60
                  
                  
                     
                     
                     
                     
                  
                  
                     Consolidation Loans
                     
                     
                     
                  
                  
                     Loan subsidy
                     18.15
                     20.74
                     14.15
                  
                  
                     Federal administrative costs
                     0.38
                     0.38
                     0.38
                  
                  
                     Subtotal, consolidation loans
                     18.53
                     21.12
                     14.53
                  
                  
                     
                     
                     
                     
                  
                  
                     New and Consolidation Loans
                     
                     
                     
                  
                  
                     Loan subsidy
                     3.04
                     5.89
                     â5.76
                  
                  
                     Federal administrative costs
                     1.45
                     1.45
                     1.45
                  
                  
                     Total, Direct Loans
                     4.49
                     7.34
                     â4.31
                  
                  
                     
                        
                     
                  
               
            
         1 2019 rates are current; these include actual executed rates for 2019 and the effect of re-estimates on those rates.
         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 1992â2019 (in billions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     FFEL
                     Direct Loans
                  
                  
                     
                        
                     
                  
                  
                     Original Subsidy Costs
                     +77.1
                     â119.7
                  
                  
                     Cumulative Reestimates
                     â50.7
                     +108.3
                  
                  
                     Net Subsidy Costs
                     +26.3
                     â11.5
                  
                  
                     Total Disbursements
                     +898.7
                     +1,624.1
                  
                  
                     
                        
                     
                  
               
            
         
         For Direct Loans, the net upward reestimate reflects several assumption updates, including changes to the income-driven repayment
            plan model. Model assumptions affecting the 2019 cohort were also updated. The Direct Loan upward net reestimate for 2020
            is primarily due to updated IDR income assumptions using newly available IDR application data.
         
         Direct Loan Repayment Options (expressed as percentages)
         
            
               
                  
                     
                        
                     
                  
                  
                     Subsidies by Repayment Option
                     2019 actual1
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Stafford:
                     
                     
                     
                  
                  
                     Standard
                     5.66
                     11.77
                     0.64
                  
                  
                     Extended
                     â2.60
                     6.15
                     â6.16
                  
                  
                     Graduated
                     1.07
                     4.29
                     â3.24
                  
                  
                     IDR2
                     26.98
                     23.65
                     12.62
                  
                  
                     Unsubsidized Stafford:
                     
                     
                     
                  
                  
                     Standard
                     â14.46
                     â8.61
                     â16.07
                  
                  
                     Extended
                     â29.70
                     â19.77
                     â28.92
                  
                  
                     Graduated
                     â24.79
                     â28.74
                     â24.39
                  
                  
                     IDR
                     24.42
                     22.00
                     2.67
                  
                  
                     PLUS:
                     
                     
                     
                  
                  
                     Standard
                     â31.01
                     â22.24
                     â34.13
                  
                  
                     Extended
                     â49.76
                     â32.42
                     â50.96
                  
                  
                     Graduated
                     â53.13
                     â57.93
                     â54.77
                  
                  
                     IDR
                     27.52
                     25.11
                     â12.07
                  
                  
                     Consolidated:
                     
                     
                     
                  
                  
                     Standard
                     â4.32
                     6.84
                     â8.70
                  
                  
                     Extended
                     â24.38
                     â8.74
                     â30.70
                  
                  
                     Graduated
                     â29.81
                     â20.36
                     â35.30
                  
                  
                     IDR
                     29.30
                     28.98
                     24.94
                  
                  
                     
                        
                     
                  
               
            
         
         Direct Loan Repayment Options (gross volumes in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                     Volumes by Repayment Option
                     2019 actual1
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     Stafford:
                     
                     
                     
                  
                  
                     Standard
                     12,788
                     12,959
                     9,206
                  
                  
                     Extended
                     451
                     457
                     362
                  
                  
                     Graduated
                     2,751
                     2,787
                     2,114
                  
                  
                     IDR2
                     6,128
                     6,223
                     6,207
                  
                  
                     Unsubsidized Stafford:
                     
                     
                     
                  
                  
                     Standard
                     25,016
                     25,593
                     22,910
                  
                  
                     Extended
                     2,041
                     2,081
                     1,760
                  
                  
                     Graduated
                     6,281
                     6,420
                     5,849
                  
                  
                     IDR
                     21,649
                     22,095
                     22,494
                  
                  
                     PLUS:
                     
                     
                     
                  
                  
                     Standard
                     13,578
                     13,987
                     16,172
                  
                  
                     Extended
                     1,140
                     1,180
                     1,505
                  
                  
                     Graduated
                     2,710
                     2,802
                     3,369
                  
                  
                     IDR
                     7,124
                     7,361
                     12,662
                  
                  
                     Consolidated:
                     
                     
                     
                  
                  
                     Standard
                     41
                     41
                     38
                  
                  
                     Extended
                     6,091
                     6,095
                     5,704
                  
                  
                     Graduated
                     1,970
                     1,972
                     1,874
                  
                  
                     IDR
                     31,796
                     31,726
                     32,383
                  
                  
                     
                        
                     
                  
               
            
         1 2019 rates are current; these include actual executed rates for 2019 and the effect of re-estimates on those rates.2 All income-driven plans are included in the IDR category.
      
         Federal Direct Student Loan Program Account
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0243â4â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  
                  â1,626
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â1,626
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation (indefinite)
                  
                  
                  â1,626
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â1,626
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â1,626
               
               
                  3020
                  Outlays (gross)
                  
                  
                  1,331
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  â295
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  â295
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â1,626
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â1,331
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â1,626
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â1,331
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0243â4â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Stafford
                  
                  
                  â4,781
               
               
                  115002
                  Unsubsidized Stafford
                  
                  
                  â3,591
               
               
                  115003
                  PLUS
                  
                  
                  7,653
               
               
                  115004
                  Consolidation
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  
                  
                  â720
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Stafford
                  0.00
                  0.00
                  â2.14
               
               
                  132002
                  Unsubsidized Stafford
                  0.00
                  0.00
                  â5.46
               
               
                  132003
                  PLUS
                  0.00
                  0.00
                  â8.27
               
               
                  132004
                  Consolidation
                  0.00
                  0.00
                  â2.35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  0.00
                  0.00
                  â6.04
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Stafford
                  
                  
                  â685
               
               
                  133002
                  Unsubsidized Stafford
                  
                  
                  â2,751
               
               
                  133003
                  PLUS
                  
                  
                  â4,362
               
               
                  133004
                  Consolidation
                  
                  
                  â940
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  
                  
                  â8,738
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Stafford
                  
                  
                  â395
               
               
                  134002
                  Unsubsidized Stafford
                  
                  
                  â1,731
               
               
                  134003
                  PLUS
                  
                  
                  â2,408
               
               
                  134004
                  Consolidation
                  
                  
                  â936
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  
                  â5,470
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3580
                  Outlays from balances
                  
                  
                  â5,470
               
               
                  
                     
                  
               
            
         
      
      
         This presentation shows the PAYGO effects of the President's student loan reforms as discussed above.
      
         Federal Direct Student Loan Program Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4253â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0301
                  Consolidation loans-Payment of Orig. Services
                  21
                  24
                  25
               
               
                  0401
                  Payment of contract collection costs
                  787
                  926
                  975
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  143,749
                  143,780
                  145,329
               
               
                  0713
                  Payment of interest to Treasury
                  33,817
                  35,366
                  36,056
               
               
                  0740
                  Negative subsidy obligations
                  6,489
                  3,356
                  7,624
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1,079
                  142
                  
               
               
                  0743
                  Interest on downward reestimates
                  1,230
                  1,294
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  186,364
                  183,938
                  189,009
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  187,172
                  184,888
                  190,009
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5,268
                  5,804
                  52
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  24,451
                  19,840
                  20,137
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â11,865
                  â5,804
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â17,486
                  â19,840
                  â20,137
               
               
                  1033
                  Recoveries of prior year paid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  374
                  
                  52
               
               
                  
                  Financing authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  59
                  
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  148,159
                  137,185
                  145,094
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  128,649
                  182,725
                  119,800
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â16
                  434
                  â560
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  
                  â1
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â84,190
                  â135,462
                  â74,311
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  44,443
                  47,696
                  44,929
               
               
                  1900
                  Budget authority (total)
                  192,602
                  184,940
                  190,023
               
               
                  1930
                  Total budgetary resources available
                  192,976
                  184,940
                  190,075
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5,804
                  52
                  66
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  77,898
                  65,135
                  56,302
               
               
                  3010
                  New obligations, unexpired accounts
                  187,172
                  184,888
                  190,009
               
               
                  3020
                  Outlays (gross)
                  â175,484
                  â173,881
                  â176,475
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â24,451
                  â19,840
                  â20,137
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  65,135
                  56,302
                  49,699
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â543
                  â527
                  â961
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  16
                  â434
                  560
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â527
                  â961
                  â401
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  77,355
                  64,608
                  55,341
               
               
                  3200
                  Obligated balance, end of year
                  64,608
                  55,341
                  49,298
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  192,602
                  184,940
                  190,023
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  175,484
                  173,881
                  176,475
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Upward reestimate
                  â23,125
                  â47,798
                  
               
               
                  4120
                  Upward reestimate, interest
                  â5,495
                  â16,845
                  
               
               
                  4120
                  Upward Modification
                  
                  â1,110
                  
               
               
                  4120
                  Program subsidy
                  â4,615
                  â10,954
                  â8,419
               
               
                  4122
                  Interest on uninvested funds
                  â4,082
                  
                  
               
               
                  4123
                  Repayment of principal, Stafford
                  â13,917
                  â16,616
                  â16,948
               
               
                  4123
                  Interest received on loans, Stafford
                  â3,224
                  â3,352
                  â3,439
               
               
                  4123
                  Origination Fees, Stafford
                  â201
                  â208
                  â202
               
               
                  4123
                  Other fees, Stafford
                  â63
                  
                  
               
               
                  4123
                  Repayment of principal, Unsubsidized Stafford
                  â28,753
                  â34,771
                  â36,483
               
               
                  4123
                  Interest received on loans, Unsubsidized Stafford
                  â7,965
                  â7,815
                  â8,273
               
               
                  4123
                  Origination Fees, Unsubsidized Stafford
                  â494
                  â515
                  â500
               
               
                  4123
                  Other fees, Unsubsidized Stafford
                  â74
                  
                  
               
               
                  4123
                  Repayment of principal, PLUS
                  â13,091
                  â15,312
                  â16,227
               
               
                  4123
                  Interest received on loans, PLUS
                  â4,067
                  â4,180
                  â4,510
               
               
                  4123
                  Origination Fees, PLUS
                  â998
                  â1,013
                  â1,005
               
               
                  4123
                  Other fees, PLUS
                  â19
                  
                  
               
               
                  4123
                  Payment of principal, Consolidation
                  â11,242
                  â12,902
                  â13,615
               
               
                  4123
                  Interest received on loans, Consolidation
                  â7,171
                  â9,334
                  â10,179
               
               
                  4123
                  Other fees, Consolidation
                  â59
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â128,655
                  â182,725
                  â119,800
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  16
                  â434
                  560
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4150
                  Additional offsets against budget authority only (total)
                  22
                  â434
                  560
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  63,969
                  1,781
                  70,783
               
               
                  4170
                  Outlays, net (mandatory)
                  46,829
                  â8,844
                  56,675
               
               
                  4180
                  Budget authority, net (total)
                  63,969
                  1,781
                  70,783
               
               
                  4190
                  Outlays, net (total)
                  46,829
                  â8,844
                  56,675
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4253â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  STAFFORD
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  22,926
                  22,426
                  22,670
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  22,926
                  22,426
                  22,670
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  225,552
                  234,874
                  237,448
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  19,529
                  19,630
                  19,832
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â13,917
                  â16,616
                  â16,948
               
               
                  1261
                  Adjustments: Capitalized interest
                  4,566
                  70
                  73
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â856
                  â510
                  â504
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  234,874
                  237,448
                  239,901
               
               
                  
                     
                  
               
               
                  
                  UNSUBSIDIZED STAFFORD
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  56,196
                  56,190
                  56,605
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  56,196
                  56,190
                  56,605
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  373,453
                  398,477
                  417,040
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  47,668
                  48,622
                  49,123
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â28,753
                  â34,771
                  â36,483
               
               
                  1261
                  Adjustments: Capitalized interest
                  7,560
                  5,936
                  6,414
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â1,451
                  â1,224
                  â1,228
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  398,477
                  417,040
                  434,866
               
               
                  
                     
                  
               
               
                  
                  PLUS
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  24,577
                  25,330
                  26,055
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  24,577
                  25,330
                  26,055
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  129,050
                  141,693
                  151,181
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  23,638
                  23,888
                  24,625
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â13,091
                  â15,312
                  â16,227
               
               
                  1261
                  Adjustments: Capitalized interest
                  2,612
                  1,525
                  1,735
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â516
                  â613
                  â636
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  141,693
                  151,181
                  160,678
               
               
                  
                     
                  
               
               
                  
                  CONSOLIDATION
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  40,050
                  39,834
                  39,999
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  40,050
                  39,834
                  39,999
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  355,675
                  389,839
                  415,494
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  39,827
                  39,830
                  39,994
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â11,242
                  â12,902
                  â13,615
               
               
                  1261
                  Adjustments: Capitalized interest
                  6,997
                  
                  
               
               
                  1264
                  Other adjustments, net (+ or -)
                  â1,418
                  â1,273
                  â1,189
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  389,839
                  415,494
                  440,684
               
               
                  
                     
                  
               
            
         
      
      
         As required by the Federal Credit Reform Act of 1990, this nonbudgetary account records all cash flows to and from the Government
            resulting from Federal Direct Student Loans. 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 091â4253â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  20,842
                  15,541
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  20,483
                  58,897
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  80
                  154
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  1,083,730
                  1,164,883
               
               
                  1402
                  Interest receivable
                  71,981
                  83,256
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â40,663
                  â124,438
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  1,115,048
                  1,123,701
               
               
                  1901
                  Other Federal assets: Other assets
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1,156,453
                  1,198,293
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  2,484
                  
               
               
                  2103
                  Debt
                  1,150,610
                  1,192,138
               
               
                  2105
                  Other
                  
                  2,718
               
               
                  2201
                  Non-Federal liabilities: Accounts payable
                  3,359
                  3,437
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  1,156,453
                  1,198,293
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1,156,453
                  1,198,293
               
               
                  
                     
                  
               
            
         
      
         Federal Direct Student Loan Program Financing Account
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4253â4â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  
                  
                  â720
               
               
                  0713
                  Payment of interest to Treasury
                  
                  
                  137
               
               
                  0740
                  Negative subsidy obligations
                  
                  
                  7,113
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  
                  
                  6,530
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  6,530
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  
                  7,933
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  
                  â1,214
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  
                  
                  â209
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  
                  
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  
                  
                  â1,403
               
               
                  1900
                  Budget authority (total)
                  
                  
                  6,530
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  6,530
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  6,530
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â4,160
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  2,370
               
               
                  
                  Uncollected payments:
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  
                  209
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  
                  
                  209
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  2,579
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  6,530
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  
                  
                  4,160
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Program subsidy
                  
                  
                  1,331
               
               
                  4123
                  Repayment of principal, Stafford
                  
                  
                  1
               
               
                  4123
                  Origination Fees, Stafford
                  
                  
                  23
               
               
                  4123
                  Repayment of principal, Unsubsidized Stafford
                  
                  
                  1
               
               
                  4123
                  Interest received on loans, Unsubsidized Stafford
                  
                  
                  1
               
               
                  4123
                  Origination Fees, Unsubsidized Stafford
                  
                  
                  15
               
               
                  4123
                  Repayment of principal, PLUS
                  
                  
                  2
               
               
                  4123
                  Origination Fees, PLUS
                  
                  
                  â147
               
               
                  4123
                  Payment of principal, Consolidation
                  
                  
                  â16
               
               
                  4123
                  Interest received on loans, Consolidation
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  
                  
                  1,214
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  
                  209
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  
                  7,953
               
               
                  4170
                  Outlays, net (mandatory)
                  
                  
                  5,374
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  7,953
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  5,374
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4253â4â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  STAFFORD
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  
                  
                  â4,781
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  â4,781
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  
                  â2,262
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  
                  1
               
               
                  1264
                  Other adjustments, net (+ or -)
                  
                  
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  
                  
                  â2,257
               
               
                  
                     
                  
               
               
                  
                  UNSUBSIDIZED STAFFORD
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  
                  
                  â3,591
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  â3,591
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  
                  â1,527
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  
                  1
               
               
                  1264
                  Other adjustments, net (+ or -)
                  
                  
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  
                  
                  â1,530
               
               
                  
                     
                  
               
               
                  
                  PLUS
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  
                  
                  7,653
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  7,653
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  
                  3,674
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  
                  2
               
               
                  1264
                  Other adjustments, net (+ or -)
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  
                  
                  3,675
               
               
                  
                     
                  
               
               
                  
                  CONSOLIDATION
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  â1
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  
                  â1
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  
                  
                  â17
               
               
                  
                     
                  
               
            
         
      
      
         This presentation shows the non-budgetary effects of the cash flows to and from the Government resulting from the President's
            student loan reform proposals. 
         
      
         Federal Family Education Loan Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0231â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0704
                  Subsidy for modifications of loan guarantees
                  
                  109
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  2,345
                  2,893
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  841
                  2,558
                  
               
               
                  0707
                  Reestimates of loan guarantee subsidy
                  238
                  513
                  
               
               
                  0708
                  Interest on reestimates of loan guarantee subsidy
                  237
                  7,186
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  3,661
                  13,259
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,661
                  13,259
                  
               
               
                  1930
                  Total budgetary resources available
                  3,661
                  13,259
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3,661
                  13,259
                  
               
               
                  3020
                  Outlays (gross)
                  â3,661
                  â13,259
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,661
                  13,259
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3,661
                  13,259
                  
               
               
                  4180
                  Budget authority, net (total)
                  3,661
                  13,259
                  
               
               
                  4190
                  Outlays, net (total)
                  3,661
                  13,259
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0231â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135010
                  Direct Participation Agreement Reestimates
                  1,775
                  3,172
                  
               
               
                  135012
                  Direct Standard Put Reestimates
                  1,411
                  2,097
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  3,186
                  5,269
                  
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234006
                  FFEL Guarantees
                  
                  109
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  
                  109
                  
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235006
                  FFEL Guarantees
                  â1,624
                  1,017
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  235999
                  Total guaranteed loan reestimates
                  â1,624
                  1,017
                  
               
               
                  
                     
                  
               
            
         
      
      
         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, committed in 1992 and beyond. Beginning with the 1993 cohort
            of loans, mandatory administrative costs, specifically contract collection costs, are included in the FFEL subsidy estimates
            of each year's cohort. Subsidy amounts are estimated on a net present value basis.
         
         A description of the FFEL program and accompanying tables are included under the Federal Direct Student Loan program account.
      
         Federal Family Education Loan Program Account
         (Legislative proposal, subject to PAYGO)Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0231â4â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234006
                  FFEL Guarantees
                  
                  
                  â467
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  234999
                  Total subsidy outlays
                  
                  
                  â467
               
               
                  
                     
                  
               
            
         
      
      
         This presentation shows the PAYGO effects of the President's student loan reforms, which are described in the Federal Direct
            Student Loan program account. 
         
      
         Federal Family Education Loan Program Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4251â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Default claims
                  1,099
                  443
                  354
               
               
                  0102
                  Special allowance
                  16
                  1
                  
               
               
                  0103
                  Interest benefits
                  205
                  28
                  14
               
               
                  0104
                  Death, disability, and bankruptcy claims
                  167
                  87
                  28
               
               
                  0105
                  Teacher loan forgiveness, other write-offs
                  14
                  
                  
               
               
                  0107
                  Contract collection costs
                  13
                  10
                  11
               
               
                  0109
                  Rehab purchase fee
                  
                  5
                  5
               
               
                  0110
                  Guaranty Agency account maintenance fees
                  13
                  4
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Subtotal, Stafford loans
                  1,527
                  578
                  414
               
               
                  0202
                  Default claims
                  1,308
                  527
                  416
               
               
                  0203
                  Special allowance
                  17
                  1
                  1
               
               
                  0204
                  Death, disability, and bankruptcy claims
                  240
                  64
                  34
               
               
                  0205
                  Teacher loan forgiveness, other write-offs
                  13
                  
                  
               
               
                  0207
                  Contract collection costs
                  14
                  9
                  9
               
               
                  0209
                  Rehab purchase fee
                  
                  4
                  4
               
               
                  0210
                  Guaranty Agency account maintenance fees
                  16
                  3
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Subtotal, Unsubsidized Stafford loans
                  1,608
                  608
                  466
               
               
                  0301
                  Default claims
                  214
                  48
                  33
               
               
                  0304
                  Death, disability, and bankruptcy claims
                  73
                  14
                  10
               
               
                  0307
                  Contract Collection Costs
                  2
                  1
                  1
               
               
                  0309
                  Rehab purchase fee
                  
                  1
                  1
               
               
                  0310
                  Guaranty Agency account maintenance fees
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0391
                  Subtotal, PLUS loans
                  291
                  64
                  45
               
               
                  0403
                  Default claims
                  1
                  
                  
               
               
                  0405
                  Death, disability, and bankruptcy claims
                  1
                  
                  
               
               
                  0409
                  Rehab purchase fee
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0491
                  Subtotal, SLS loans
                  2
                  1
                  1
               
               
                  0501
                  Default claims
                  3,284
                  1,514
                  842
               
               
                  0502
                  Special allowance
                  971
                  119
                  71
               
               
                  0503
                  Interest benefits
                  238
                  13
                  5
               
               
                  0504
                  Death, disability, and bankruptcy claims
                  979
                  522
                  265
               
               
                  0505
                  Teacher loan forgiveness, other write-offs
                  31
                  
                  
               
               
                  0507
                  Contract collection costs
                  25
                  15
                  17
               
               
                  0509
                  Rehab purchase fee
                  
                  5
                  5
               
               
                  0510
                  Guaranty Agency account maintenance fees
                  73
                  87
                  81
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0591
                  Subtotal, Consolidations loans
                  5,601
                  2,275
                  1,286
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  1,834
                  1,566
                  859
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1,040
                  315
                  
               
               
                  0743
                  Interest on downward reestimates
                  1,059
                  6,367
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  3,933
                  8,248
                  859
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  12,962
                  11,774
                  3,071
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  16,996
                  11,586
                  25,717
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  331
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â3,223
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  336
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  14,440
                  11,586
                  25,717
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  10,559
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  10,534
                  15,347
                  5,902
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  
                  â1
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â426
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  10,108
                  15,346
                  5,902
               
               
                  1900
                  Budget authority (total)
                  10,108
                  25,905
                  5,902
               
               
                  1930
                  Total budgetary resources available
                  24,548
                  37,491
                  31,619
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  11,586
                  25,717
                  28,548
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  979
                  1,072
                  1,072
               
               
                  3010
                  New obligations, unexpired accounts
                  12,962
                  11,774
                  3,071
               
               
                  3020
                  Outlays (gross)
                  â12,538
                  â11,774
                  â3,071
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â331
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,072
                  1,072
                  1,072
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  979
                  1,072
                  1,072
               
               
                  3200
                  Obligated balance, end of year
                  1,072
                  1,072
                  1,072
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  10,108
                  25,905
                  5,902
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  12,538
                  11,774
                  3,071
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Upward reestimate
                  â238
                  â513
                  
               
               
                  4120
                  Interest on upward reestimate
                  â237
                  â7,186
                  
               
               
                  4120
                  Upward modification
                  
                  â109
                  
               
               
                  4122
                  Interest on uninvested funds
                  â738
                  
                  
               
               
                  4123
                  Stafford recoveries on defaults
                  â1,741
                  â1,443
                  â1,169
               
               
                  4123
                  Stafford other fees
                  â66
                  
                  
               
               
                  4123
                  Stafford special allowance rebate
                  â262
                  â56
                  â28
               
               
                  4123
                  Unsubsidized Stafford recoveries on default
                  â1,822
                  â1,539
                  â1,239
               
               
                  4123
                  Unsubsidized Stafford other fees
                  â69
                  
                  
               
               
                  4123
                  Unsubsidized Stafford special allowance rebate
                  â367
                  â134
                  â79
               
               
                  4123
                  PLUS recoveries on defaults
                  â277
                  â205
                  â157
               
               
                  4123
                  PLUS other fees
                  â10
                  
                  
               
               
                  4123
                  PLUS special allowance rebate
                  â119
                  â19
                  â10
               
               
                  4123
                  SLS recoveries on defaults
                  â7
                  â3
                  â3
               
               
                  4123
                  Consolidation recoveries on defaults
                  â3,251
                  â3,571
                  â2,806
               
               
                  4123
                  Consolidation loan holders fee
                  â1,123
                  â317
                  â211
               
               
                  4123
                  Consolidation other fees
                  â123
                  
                  
               
               
                  4123
                  Consolidation special allowance rebate
                  â420
                  â252
                  â200
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â10,870
                  â15,347
                  â5,902
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  336
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â426
                  10,558
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  1,668
                  â3,573
                  â2,831
               
               
                  4180
                  Budget authority, net (total)
                  â426
                  10,558
                  
               
               
                  4190
                  Outlays, net (total)
                  1,668
                  â3,573
                  â2,831
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4251â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  STAFFORD
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  19,488
                  17,053
                  16,523
               
               
                  2251
                  Repayments and prepayments
                  â2,592
                  
                  
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â1,099
                  â443
                  â354
               
               
                  2263
                  Terminations for default that result in claim payments
                  â167
                  â87
                  â28
               
               
                  2264
                  Other adjustments, net
                  1,423
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  17,053
                  16,523
                  16,140
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  16,200
                  15,697
                  15,333
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  4,262
                  3,885
                  3,165
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  1,099
                  443
                  354
               
               
                  2351
                  Repayments of loans receivable
                  â1,487
                  â1,443
                  â1,169
               
               
                  2361
                  Write-offs of loans receivable
                  â167
                  â170
                  â213
               
               
                  2364
                  Other adjustments, net
                  178
                  450
                  400
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  3,885
                  3,165
                  2,537
               
               
                  
                     
                  
               
               
                  
                  UNSUBSIDIZED STAFFORD
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  23,729
                  21,053
                  20,424
               
               
                  2251
                  Repayments and prepayments
                  â3,156
                  â39
                  
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â1,308
                  â527
                  â416
               
               
                  2263
                  Terminations for default that result in claim payments
                  â240
                  â64
                  â34
               
               
                  2264
                  Other adjustments, net
                  2,028
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  21,053
                  20,424
                  19,974
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  20,001
                  19,403
                  18,975
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  9,645
                  9,596
                  8,365
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  1,308
                  527
                  416
               
               
                  2351
                  Repayments of loans receivable
                  â1,556
                  â1,539
                  â1,239
               
               
                  2361
                  Write-offs of loans receivable
                  â240
                  â219
                  â193
               
               
                  2364
                  Other adjustments, net
                  439
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  9,596
                  8,365
                  7,349
               
               
                  
                     
                  
               
               
                  
                  PLUS
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  3,950
                  3,405
                  3,222
               
               
                  2251
                  Repayments and prepayments
                  â525
                  â30
                  â3
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â214
                  â139
                  â101
               
               
                  2263
                  Terminations for default that result in claim payments
                  â73
                  â14
                  â10
               
               
                  2264
                  Other adjustments, net
                  267
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  3,405
                  3,222
                  3,108
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  3,235
                  3,061
                  2,953
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  132
                  39
                  58
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  214
                  139
                  101
               
               
                  2351
                  Repayments of loans receivable
                  â236
                  â205
                  â157
               
               
                  2361
                  Write-offs of loans receivable
                  â73
                  â116
                  â18
               
               
                  2364
                  Other adjustments, net
                  2
                  201
                  73
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  39
                  58
                  57
               
               
                  
                     
                  
               
               
                  
                  SLS
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  46
                  42
                  42
               
               
                  2251
                  Repayments and prepayments
                  â6
                  
                  
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â1
                  
                  
               
               
                  2263
                  Terminations for default that result in claim payments
                  
                  
                  
               
               
                  2264
                  Other adjustments, net
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  42
                  42
                  42
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  40
                  40
                  40
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  276
                  283
                  279
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  1
                  
                  
               
               
                  2351
                  Repayments of loans receivable
                  â6
                  â3
                  â3
               
               
                  2361
                  Write-offs of loans receivable
                  
                  
                  
               
               
                  2364
                  Other adjustments, net
                  12
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  283
                  279
                  276
               
               
                  
                     
                  
               
               
                  
                  CONSOLIDATION
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  109,421
                  98,817
                  92,043
               
               
                  2251
                  Repayments and prepayments
                  â14,553
                  â4,738
                  â3,580
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â3,284
                  â1,514
                  â842
               
               
                  2263
                  Terminations for default that result in claim payments
                  â979
                  â522
                  â265
               
               
                  2264
                  Other adjustments, net
                  8,212
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  98,817
                  92,043
                  87,356
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  93,876
                  87,441
                  82,988
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  19,534
                  19,977
                  17,395
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  3,284
                  1,514
                  842
               
               
                  2351
                  Repayments of loans receivable
                  â2,777
                  â3,571
                  â2,806
               
               
                  2361
                  Write-offs of loans receivable
                  â979
                  â875
                  â754
               
               
                  2364
                  Other adjustments, net
                  915
                  350
                  300
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  19,977
                  17,395
                  14,977
               
               
                  
                     
                  
               
            
         
      
      
         As required by the Federal Credit Reform Act of 1990, this nonbudgetary account records all cash flows to and from the Government
            resulting from Federal Family Education Loans, formerly guaranteed student loans, 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 091â4251â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  17,601
                  12,284
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  448
                  12,042
               
               
                  1206
                  Non-Federal assets: Receivables, net
                  2
                  21
               
               
                  
                  Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
               
               
                  1501
                  Defaulted guaranteed loans receivable, gross
                  33,849
                  33,780
               
               
                  1502
                  Interest receivable
                  7,803
                  8,561
               
               
                  1505
                  Allowance for subsidy cost (-)
                  â15,186
                  â20,113
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1599
                  Net present value of assets related to defaulted guaranteed loans
                  26,466
                  22,228
               
               
                  1901
                  Other Federal assets: Other assets
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  44,517
                  46,575
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  
                  
               
               
                  2103
                  Debt
                  38,880
                  35,231
               
               
                  2105
                  Other
                  
                  6,125
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  3,046
                  15
               
               
                  2204
                  Liabilities for loan guarantees
                  2,591
                  5,204
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  44,517
                  46,575
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  44,517
                  46,575
               
               
                  
                     
                  
               
            
         
      
         Federal Family Education Loan Program Financing Account
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4251â4â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0110
                  Guaranty Agency account maintenance fees
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Subtotal, Stafford loans
                  
                  
                  â1
               
               
                  0510
                  Guaranty Agency account maintenance fees
                  
                  
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0591
                  Subtotal, Consolidations loans
                  
                  
                  â20
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  
                  
                  41
               
               
                  0741
                  Modification savings
                  
                  
                  467
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  
                  
                  508
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  487
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Financing authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  59
               
               
                  1900
                  Budget authority (total)
                  
                  
                  59
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  59
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â428
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  487
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â487
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  59
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  
                  
                  487
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  59
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  487
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4251â4â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  STAFFORD
               
               
                  
                  UNSUBSIDIZED STAFFORD
               
               
                  
                  PLUS
               
               
                  
                  SLS
               
               
                  
                  CONSOLIDATION
               
               
                  
                     
                  
               
            
         
      
      
         This presentation shows the non-budgetary effects of the cash flows to and from the Government resulting from the President's
            student loan reform proposals.
         
      
         Temporary Student Loan Purchase Authority Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4453â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0006
                  Contract collection costs
                  59
                  149
                  137
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  1,298
                  1,216
                  979
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  57
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  88
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  1,298
                  1,361
                  979
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,357
                  1,510
                  1,116
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  858
                  386
                  386
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  13
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â858
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  13
                  386
                  386
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  145
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  6,300
                  10,797
                  6,345
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â4,570
                  â9,432
                  â5,229
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,730
                  1,365
                  1,116
               
               
                  1900
                  Budget authority (total)
                  1,730
                  1,510
                  1,116
               
               
                  1930
                  Total budgetary resources available
                  1,743
                  1,896
                  1,502
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  386
                  386
                  386
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  21
                  5
                  5
               
               
                  3010
                  New obligations, unexpired accounts
                  1,357
                  1,510
                  1,116
               
               
                  3020
                  Outlays (gross)
                  â1,360
                  â1,510
                  â1,116
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  5
                  5
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  21
                  5
                  5
               
               
                  3200
                  Obligated balance, end of year
                  5
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,730
                  1,510
                  1,116
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1,360
                  1,510
                  1,116
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Upward reestimate
                  â1,296
                  â1,815
                  
               
               
                  4120
                  Upward reestimate interest
                  â479
                  â1,502
                  
               
               
                  4122
                  Interest on uninvested funds
                  â106
                  
                  
               
               
                  4123
                  Principal repayments
                  â3,369
                  â5,891
                  â4,884
               
               
                  4123
                  Interest repayments
                  â1,030
                  â1,589
                  â1,461
               
               
                  4123
                  Fees and other refunds
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â6,300
                  â10,797
                  â6,345
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â4,570
                  â9,287
                  â5,229
               
               
                  4170
                  Outlays, net (mandatory)
                  â4,940
                  â9,287
                  â5,229
               
               
                  4180
                  Budget authority, net (total)
                  â4,570
                  â9,287
                  â5,229
               
               
                  4190
                  Outlays, net (total)
                  â4,940
                  â9,287
                  â5,229
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4453â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  36,475
                  33,696
                  27,692
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â3,369
                  â5,891
                  â4,884
               
               
                  1261
                  Adjustments: Capitalized interest
                  
                  24
                  16
               
               
                  1264
                  Other adjustments, net (+ or -)
                  590
                  â137
                  â126
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  33,696
                  27,692
                  22,698
               
               
                  
                     
                  
               
            
         
      
      
         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 091â4453â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  879
                  391
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  1,227
                  3,253
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  36,475
                  33,696
               
               
                  1402
                  Interest receivable
                  4,713
                  4,983
               
               
                  1405
                  Allowance for subsidy cost (-)
                  458
                  â3,842
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  41,646
                  34,837
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  43,752
                  38,481
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  
                  
               
               
                  2103
                  Debt
                  43,752
                  38,324
               
               
                  2105
                  Other
                  
                  157
               
               
                  2201
                  Non-Federal liabilities: Accounts payable
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  43,752
                  38,481
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  43,752
                  38,481
               
               
                  
                     
                  
               
            
         
      
         Student Loan Acquisition AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4449â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0005
                  Contract collection costs
                  39
                  91
                  83
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  660
                  821
                  563
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  660
                  859
                  563
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  699
                  950
                  646
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  297
                  334
                  334
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â297
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  8
                  334
                  334
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  38
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  4,135
                  7,024
                  4,155
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â3,110
                  â6,112
                  â3,509
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,025
                  912
                  646
               
               
                  1900
                  Budget authority (total)
                  1,025
                  950
                  646
               
               
                  1930
                  Total budgetary resources available
                  1,033
                  1,284
                  980
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  334
                  334
                  334
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  14
                  5
                  5
               
               
                  3010
                  New obligations, unexpired accounts
                  699
                  950
                  646
               
               
                  3020
                  Outlays (gross)
                  â700
                  â950
                  â646
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  5
                  5
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  14
                  5
                  5
               
               
                  3200
                  Obligated balance, end of year
                  5
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,025
                  950
                  646
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  700
                  950
                  646
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Upward reestimate
                  â1,049
                  â1,078
                  
               
               
                  4120
                  Upward reestimate interest
                  â362
                  â1,057
                  
               
               
                  4122
                  Interest on uninvested funds
                  â58
                  
                  
               
               
                  4123
                  Principal repayments
                  â2,042
                  â3,877
                  â3,234
               
               
                  4123
                  Borrower interest repayments
                  â610
                  â1,012
                  â921
               
               
                  4123
                  Fees and other refunds
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,135
                  â7,024
                  â4,155
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â3,110
                  â6,074
                  â3,509
               
               
                  4170
                  Outlays, net (mandatory)
                  â3,435
                  â6,074
                  â3,509
               
               
                  4180
                  Budget authority, net (total)
                  â3,110
                  â6,074
                  â3,509
               
               
                  4190
                  Outlays, net (total)
                  â3,435
                  â6,074
                  â3,509
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4449â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  19,276
                  17,536
                  13,589
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â2,042
                  â3,877
                  â3,234
               
               
                  1261
                  Adjustments: Capitalized interest
                  
                  14
                  10
               
               
                  1264
                  Other adjustments, net (+ or -)
                  302
                  â84
                  â76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  17,536
                  13,589
                  10,289
               
               
                  
                     
                  
               
            
         
      
      
         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 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 091â4449â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  142
                  169
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  1,302
                  2,097
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  19,276
                  17,536
               
               
                  1402
                  Interest receivable
                  2,435
                  2,520
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â21
                  â2,532
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  21,690
                  17,524
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  23,134
                  19,790
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2101
                  Accounts payable
                  
                  
               
               
                  2103
                  Debt
                  23,134
                  19,727
               
               
                  2105
                  Other
                  
                  63
               
               
                  2201
                  Non-Federal liabilities: Accounts payable
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  23,134
                  19,790
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  23,134
                  19,790
               
               
                  
                     
                  
               
            
         
      
         Temporary Student Loan Purchase Authority Conduit Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4459â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0003
                  Contract collection costs
                  5
                  10
                  8
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  46
                  42
                  42
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  51
                  52
                  50
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  13
                  10
                  10
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1
                  10
                  10
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  153
                  89
                  68
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â93
                  â37
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  60
                  52
                  50
               
               
                  1930
                  Total budgetary resources available
                  61
                  62
                  60
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  10
                  10
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  12
                  11
                  11
               
               
                  3010
                  New obligations, unexpired accounts
                  51
                  52
                  50
               
               
                  3020
                  Outlays (gross)
                  â51
                  â52
                  â50
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  11
                  11
                  11
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  12
                  11
                  11
               
               
                  3200
                  Obligated balance, end of year
                  11
                  11
                  11
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  60
                  52
                  50
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  51
                  52
                  50
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4122
                  Interest on uninvested funds
                  â3
                  
                  
               
               
                  4123
                  Direct Conduit Fees
                  â3
                  
                  
               
               
                  4123
                  Principal repayments
                  â98
                  â66
                  â47
               
               
                  4123
                  Interest repayments
                  â49
                  â23
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â153
                  â89
                  â68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â93
                  â37
                  â18
               
               
                  4170
                  Outlays, net (mandatory)
                  â102
                  â37
                  â18
               
               
                  4180
                  Budget authority, net (total)
                  â93
                  â37
                  â18
               
               
                  4190
                  Outlays, net (total)
                  â102
                  â37
                  â18
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4459â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  1,565
                  1,477
                  1,411
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â98
                  â66
                  â47
               
               
                  1264
                  Other adjustments, net (+ or -)
                  10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1,477
                  1,411
                  1,364
               
               
                  
                     
                  
               
            
         
      
      
         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 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 091â4459â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  25
                  21
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  1,565
                  1,477
               
               
                  1402
                  Interest receivable
                  331
                  346
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â426
                  â455
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  1,470
                  1,368
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1,495
                  1,389
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  1,495
                  1,389
               
               
                  2201
                  Non-Federal liabilities: Accounts payable
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  1,495
                  1,389
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1,495
                  1,389
               
               
                  
                     
                  
               
            
         
      
         Federal Family Education Loan Liquidating AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0230â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0101
                  Interest benefits, net of origination fees
                  3
                  4
                  3
               
               
                  0103
                  Default claims
                  11
                  9
                  8
               
               
                  0104
                  Death, disability, and bankruptcy claims
                  16
                  18
                  16
               
               
                  0105
                  Contract collection costs
                  5
                  5
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Subtotal, Stafford loans
                  35
                  36
                  31
               
               
                  0201
                  Default claims
                  2
                  2
                  1
               
               
                  0202
                  Death, disability, and bankruptcy claims
                  2
                  7
                  7
               
               
                  0205
                  Contract collection costs
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0291
                  Subtotal, PLUS/SLS loans
                  5
                  10
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  40
                  46
                  40
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  171
                  245
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  9
                  
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â171
                  â245
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  10
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  275
                  228
                  187
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  
                  â182
                  â147
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  275
                  46
                  40
               
               
                  1930
                  Total budgetary resources available
                  285
                  46
                  40
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  245
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  11
                  4
                  4
               
               
                  3010
                  New obligations, unexpired accounts
                  40
                  46
                  40
               
               
                  3020
                  Outlays (gross)
                  â38
                  â46
                  â40
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  4
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  11
                  4
                  4
               
               
                  3200
                  Obligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  275
                  46
                  40
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  42
                  40
               
               
                  4101
                  Outlays from mandatory balances
                  38
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  38
                  46
                  40
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Fed collections on defaulted loans, Stafford
                  â129
                  â62
                  â51
               
               
                  4123
                  Fed collections on bankruptcies, Stafford
                  
                  â3
                  â3
               
               
                  4123
                  Offsets against Federal tax refunds, Stafford
                  
                  â67
                  â55
               
               
                  4123
                  Reimbursements from guaranty agencies, Stafford
                  â100
                  â47
                  â38
               
               
                  4123
                  Other collections, Stafford
                  â10
                  â14
                  â11
               
               
                  4123
                  Federal collections on defaulted loans, PLUS/SLS
                  â21
                  â19
                  â16
               
               
                  4123
                  Federal collections on bankruptcies, PLUS/SLS
                  
                  â1
                  â1
               
               
                  4123
                  Offsets against Federal tax refunds, PLUS/SLS
                  
                  â5
                  â4
               
               
                  4123
                  Reimbursements from guaranty agencies, PLUS/SLS
                  â16
                  â10
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â276
                  â228
                  â187
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  â182
                  â147
               
               
                  4170
                  Outlays, net (mandatory)
                  â238
                  â182
                  â147
               
               
                  4180
                  Budget authority, net (total)
                  
                  â182
                  â147
               
               
                  4190
                  Outlays, net (total)
                  â238
                  â182
                  â147
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0230â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  STAFFORD LOANS
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  397
                  377
                  341
               
               
                  2251
                  Repayments and prepayments
                  â14
                  â13
                  â13
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â11
                  â5
                  â4
               
               
                  2263
                  Terminations for default that result in claim payments
                  â16
                  â18
                  â16
               
               
                  2264
                  Other adjustments, net
                  21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  377
                  341
                  308
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  358
                  324
                  292
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  3,378
                  3,219
                  3,104
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  11
                  5
                  4
               
               
                  2351
                  Repayments of loans receivable
                  â127
                  â93
                  â76
               
               
                  2361
                  Write-offs of loans receivable
                  â16
                  â15
                  â14
               
               
                  2364
                  Other adjustments, net
                  â27
                  â12
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  3,219
                  3,104
                  3,009
               
               
                  
                     
                  
               
               
                  
                  PLUS/SLS LOANS
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  45
                  41
                  31
               
               
                  2251
                  Repayments and prepayments
                  â2
                  â2
                  â2
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â2
                  â1
                  â1
               
               
                  2263
                  Terminations for default that result in claim payments
                  â2
                  â7
                  â7
               
               
                  2264
                  Other adjustments, net
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  41
                  31
                  21
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  39
                  29
                  20
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  536
                  510
                  491
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  2
                  1
                  1
               
               
                  2351
                  Repayments of loans receivable
                  â21
                  â16
                  â13
               
               
                  2361
                  Write-offs of loans receivable
                  â2
                  â2
                  â2
               
               
                  2364
                  Other adjustments, net
                  â5
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  510
                  491
                  475
               
               
                  
                     
                  
               
            
         
      
      
         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 091â0230â0â1â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  182
                  248
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  3,914
                  3,729
               
               
                  1702
                  Interest receivable
                  5,839
                  5,858
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â8,078
                  â8,775
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  1,675
                  812
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1,857
                  1,060
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  1,856
                  1,059
               
               
                  
                  Non-Federal liabilities:
               
               
                  2201
                  Accounts payable
                  
                  
               
               
                  2204
                  Liabilities for loan guarantees
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  1,857
                  1,060
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1,857
                  1,060
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0230â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  33.0
                  Investments and loans
                  13
                  6
                  5
               
               
                  41.0
                  Grants, subsidies, and contributions
                  9
                  15
                  12
               
               
                  42.0
                  Insurance claims and indemnities
                  18
                  25
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  40
                  46
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  40
                  46
                  40
               
               
                  
                     
                  
               
            
         
      
         Health Education Assistance Loans Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0247â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0707
                  Reestimates of loan guarantee subsidy
                  
                  2
                  
               
               
                  0708
                  Interest on reestimates of loan guarantee subsidy
                  
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  7
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  7
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  7
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  7
                  
               
               
                  3020
                  Outlays (gross)
                  
                  â7
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  7
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  7
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  7
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0247â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  HEAL Loan Guarantee
                  â34
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      
         Consistent with the Consolidated Appropriations Act, 2014 (P.L. 113â76), the Health Education Assistance Loans (HEAL) program
            was transferred to the Department of Education from the Department of Health and Human Services in 2014. The Department of
            Education assumed responsibility for the program and the authority to administer, service, collect, and enforce the program.
         
         The HEAL program guarantees loans from private lenders to health professions students to pay for the costs of their training.
            As required by the Federal Credit Reform Act of 1990, this account records the subsidy costs associated with HEAL loan guarantees
            committed in 1992 and beyond (including modifications of HEAL loan guarantees that resulted from obligations or commitments
            in any year), as well as administrative expenses of the program.
         
      
         Health Education Assistance Loans Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4300â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  3
                  4
                  4
               
               
                  0713
                  Payment of interest to Treasury
                  2
                  
                  
               
               
                  0715
                  Default Collection Costs
                  1
                  2
                  2
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  12
                  
                  
               
               
                  0743
                  Interest on downward reestimates
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  40
                  6
                  6
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  21
                  22
                  28
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  34
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  7
                  12
                  5
               
               
                  1900
                  Budget authority (total)
                  41
                  12
                  5
               
               
                  1930
                  Total budgetary resources available
                  62
                  34
                  33
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  22
                  28
                  27
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  40
                  6
                  6
               
               
                  3020
                  Outlays (gross)
                  â40
                  â6
                  â6
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  41
                  12
                  5
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  40
                  6
                  6
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  â7
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  â2
                  â2
               
               
                  4123
                  Non-Federal sources
                  â6
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â7
                  â12
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  34
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  33
                  â6
                  1
               
               
                  4180
                  Budget authority, net (total)
                  34
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  33
                  â6
                  1
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4300â0â3â502
                  2019 actual
                  2020 est.
                  2021 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
                  163
                  153
                  143
               
               
                  2251
                  Repayments and prepayments
                  â6
                  â6
                  â6
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  â3
                  â3
                  â3
               
               
                  2263
                  Terminations for default that result in claim payments
                  â1
                  â1
                  â1
               
               
                  2264
                  Other adjustments, net
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  153
                  143
                  133
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  145
                  143
                  133
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  144
                  143
                  142
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  3
                  3
                  3
               
               
                  2351
                  Repayments and prepayments
                  â3
                  â3
                  â3
               
               
                  2361
                  Write-offs of loans receivable
                  â1
                  â1
                  â1
               
               
                  2364
                  Other adjustments, net
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  143
                  142
                  141
               
               
                  
                     
                  
               
            
         
      
      
         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 Health Education Assistance Loan 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 091â4300â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  21
                  23
               
               
                  
                  Net value of assets related to post-1991 acquired defaulted guaranteed loans receivable:
               
               
                  1501
                  Defaulted guaranteed loans receivable, gross
                  144
                  143
               
               
                  1502
                  Interest receivable
                  19
                  20
               
               
                  1505
                  Allowance for subsidy cost (-)
                  12
                  47
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1599
                  Net present value of assets related to defaulted guaranteed loans
                  175
                  210
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  196
                  233
               
               
                  
                  LIABILITIES:
               
               
                  
                  Non-Federal liabilities:
               
               
                  2203
                  Debt
                  
                  34
               
               
                  2204
                  Liabilities for loan guarantees
                  196
                  199
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  196
                  233
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  196
                  233
               
               
                  
                     
                  
               
            
         
      
         Health Education Assistance Loans Liquidating AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4299â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0715
                  Default Collections Costs
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  6
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â5
                  â6
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  7
                  6
                  6
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  7
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  7
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  7
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  â1
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  1
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â7
                  â6
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  
                  â5
                  â5
               
               
                  4190
                  Outlays, net (total)
                  â6
                  â5
                  â5
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4299â0â3â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  17
                  13
                  11
               
               
                  2251
                  Repayments and prepayments
                  â2
                  â2
                  â2
               
               
                  
                  Adjustments:
               
               
                  2261
                  Terminations for default that result in loans receivable
                  
                  
                  
               
               
                  2264
                  Other adjustments, net
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  13
                  11
                  9
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  13
                  11
                  9
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  253
                  254
                  250
               
               
                  2331
                  Disbursements for guaranteed loan claims
                  
                  
                  
               
               
                  2351
                  Repayments of loans receivable
                  â5
                  â4
                  â4
               
               
                  2361
                  Write-offs of loans receivable
                  
                  
                  
               
               
                  2364
                  Other adjustments, net
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  254
                  250
                  246
               
               
                  
                     
                  
               
            
         
      
      
         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 Health Education Assistance Loans 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.
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â4299â0â3â502
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  5
                  6
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  253
                  254
               
               
                  1702
                  Interest receivable
                  12
                  13
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â80
                  â82
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  185
                  185
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  190
                  191
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  173
                  168
               
               
                  
                  Non-Federal liabilities:
               
               
                  2204
                  Liabilities for loan guarantees
                  25
                  31
               
               
                  2207
                  Other
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  198
                  199
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  â8
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  190
                  191
               
               
                  
                     
                  
               
            
         
      
         Institute of Education SciencesFederal 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,  and section 664 of the Individuals with Disabilities Education Act, $565,440,000, which shall remain available through September 30, 2022.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1100â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Research, development, and dissemination
                  179
                  199
                  196
               
               
                  0002
                  Statistics
                  112
                  111
                  114
               
               
                  0003
                  Regional educational laboratories
                  55
                  55
                  11
               
               
                  0004
                  National Assessment
                  159
                  154
                  181
               
               
                  0005
                  National Assessment Governing Board
                  9
                  8
                  8
               
               
                  0006
                  Research in special education
                  56
                  59
                  57
               
               
                  0007
                  Statewide longitudinal data systems
                  11
                  33
                  27
               
               
                  0008
                  Special education studies and evaluations
                  10
                  14
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Total direct program
                  591
                  633
                  605
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  591
                  633
                  605
               
               
                  0801
                  Reimbursable program activity
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  592
                  633
                  605
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  52
                  78
                  69
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  55
                  78
                  69
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  615
                  623
                  565
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  1
                  
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1
                  1
                  
               
               
                  1900
                  Budget authority (total)
                  616
                  624
                  565
               
               
                  1930
                  Total budgetary resources available
                  671
                  702
                  634
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  78
                  69
                  29
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  639
                  573
                  801
               
               
                  3010
                  New obligations, unexpired accounts
                  592
                  633
                  605
               
               
                  3020
                  Outlays (gross)
                  â651
                  â405
                  â503
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  573
                  801
                  903
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  638
                  571
                  799
               
               
                  3200
                  Obligated balance, end of year
                  571
                  799
                  901
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  616
                  624
                  565
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  205
                  103
                  89
               
               
                  4011
                  Outlays from discretionary balances
                  446
                  302
                  414
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  651
                  405
                  503
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  
                  â1
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  615
                  623
                  565
               
               
                  4080
                  Outlays, net (discretionary)
                  651
                  404
                  503
               
               
                  4180
                  Budget authority, net (total)
                  615
                  623
                  565
               
               
                  4190
                  Outlays, net (total)
                  651
                  404
                  503
               
               
                  
                     
                  
               
            
         
      
      
         Research, Statistics, and Assessment:
         Research, development, and dissemination.âFunds support a diverse portfolio of research, development, and dissemination activities that provide parents, teachers,
            and schools with evidence-based information on effective educational practices.
         
         Statistics.â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.
         
         Assessment.âFunds support the ongoing 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.
         
         Research in special education.âFunds support research to build the evidence base on improving special education and early intervention services and outcomes
            for infants, toddlers, and children with disabilities.
         
         Special education studies and evaluations.â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 outcomes for infants, toddlers, and children
            with disabilities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1100â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1
                  1
                  1
               
               
                  11.3
                  Other than full-time permanent
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1
                  2
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  2
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  23
                  23
                  23
               
               
                  25.2
                  Other services from non-Federal sources
                  288
                  286
                  304
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  2
                  2
               
               
                  25.5
                  Research and development contracts
                  69
                  70
                  16
               
               
                  31.0
                  Equipment
                  
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  206
                  248
                  256
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  591
                  633
                  605
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  592
                  633
                  605
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1100â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  13
                  15
                  15
               
               
                  
                     
                  
               
            
         
      
         Departmental ManagementFederal Funds
         Program administrationFor carrying out, to the extent not otherwise provided, the Department of Education Organization Act, including rental of
            conference rooms in the District of Columbia and hire of three passenger motor vehicles, $448,723,000, of which up to $15,000,000, to remain available until expended, shall be available for relocation expenses,
               and for the renovation and repair of leased buildings: Provided, That, notwithstanding any other provision of law, none of the funds provided by this Act or provided by previous Appropriations
            Acts to the Department of Education available for obligation or expenditure in the current fiscal year may be used for any
            activity relating to implementing a reorganization that decentralizes, reduces the staffing level, or alters the responsibilities,
            structure, authority, or functionality of the Budget Service of the Department of Education, relative to the organization
            and operation of the Budget Service as in effect on January 1, 2018.
      (Department of Education Appropriations Act, 2020.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0800â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  1
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Contributions
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  
                  1
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  1
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0800â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Program administration
                  433
                  430
                  444
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  4
                  5
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  430
                  430
                  449
               
               
                  1120
                  Appropriations transferred to other acct [091â0249]
                  
                  
                  â5
               
               
                  1121
                  Appropriations transferred from other acct [091â0013]
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  431
                  430
                  444
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3
                  1
                  
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  4
                  1
                  
               
               
                  1900
                  Budget authority (total)
                  435
                  431
                  444
               
               
                  1930
                  Total budgetary resources available
                  438
                  435
                  449
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  139
                  144
                  136
               
               
                  3010
                  New obligations, unexpired accounts
                  433
                  430
                  444
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  8
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â424
                  â438
                  â442
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  144
                  136
                  138
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  139
                  143
                  135
               
               
                  3200
                  Obligated balance, end of year
                  143
                  135
                  137
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  435
                  431
                  444
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  323
                  333
                  345
               
               
                  4011
                  Outlays from discretionary balances
                  101
                  105
                  97
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  424
                  438
                  442
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â3
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3
                  â1
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  431
                  430
                  444
               
               
                  4080
                  Outlays, net (discretionary)
                  421
                  437
                  442
               
               
                  4180
                  Budget authority, net (total)
                  431
                  430
                  444
               
               
                  4190
                  Outlays, net (total)
                  421
                  437
                  442
               
               
                  
                     
                  
               
            
         
      
      
         The Program Administration account includes the direct Federal costs of providing grants and administering early, 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 and security; 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. Contributions not designated for a specific purpose are in
            the account's Gifts and Bequests Miscellaneous Fund.
         
         Reimbursable program.âReimbursements to this account are for providing administrative services to other agencies.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0800â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  171
                  190
                  200
               
               
                  11.3
                  Other than full-time permanent
                  15
                  5
                  4
               
               
                  11.5
                  Other personnel compensation
                  3
                  3
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  189
                  198
                  209
               
               
                  12.1
                  Civilian personnel benefits
                  60
                  62
                  65
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  33
                  33
                  31
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  1
                  3
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  23
                  22
                  26
               
               
                  25.3
                  Other goods and services from Federal sources
                  25
                  24
                  19
               
               
                  25.7
                  Operation and maintenance of equipment
                  88
                  76
                  72
               
               
                  26.0
                  Supplies and materials
                  
                  1
                  1
               
               
                  31.0
                  Equipment
                  4
                  1
                  1
               
               
                  32.0
                  Land and structures
                  5
                  5
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  432
                  430
                  444
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  433
                  430
                  444
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0800â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,500
                  1,542
                  1,581
               
               
                  
                     
                  
               
            
         
      
         Information Technology System Modernization and Working Capital FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0249â0â1â503
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [091â0800]
                  
                  
                  5
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  5
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  5
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Information Technology System Modernization and Working Capital Fund (IT WCF), authorized by the Modernizing Government
            Technology (MGT) Act in 2018, may only be used: (A) to improve, retire, or replace existing information technology systems
            to enhance cybersecurity of existing systems and to improve efficiency and effectiveness; (B) to transition legacy information
            technology systems to cloud computing and other innovative platforms and technologies, including those serving more than one
            covered agency with common requirements; (C) to assist and support covered agency efforts to provide adequate, risk-based,
            and cost-effective information technology capabilities that address evolving threats to information security; and (D) to reimburse
            funds transferred to the agency from the Technology Modernization Fund. Establishing this account under the MGT authority
            would enable transfers of expiring administrative funds to this account with a 3 year period of availability for use on IT
            modernization activities.
         
      
         Office for civil rightsFor expenses necessary for the Office for Civil Rights, as authorized by section 203 of the Department of Education Organization
            Act, $130,000,000.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0700â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Civil rights
                  125
                  130
                  130
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  125
                  130
                  130
               
               
                  1930
                  Total budgetary resources available
                  125
                  130
                  130
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  27
                  31
                  30
               
               
                  3010
                  New obligations, unexpired accounts
                  125
                  130
                  130
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â120
                  â131
                  â132
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  31
                  30
                  28
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  27
                  31
                  30
               
               
                  3200
                  Obligated balance, end of year
                  31
                  30
                  28
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  125
                  130
                  130
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  100
                  109
                  110
               
               
                  4011
                  Outlays from discretionary balances
                  20
                  22
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  120
                  131
                  132
               
               
                  4180
                  Budget authority, net (total)
                  125
                  130
                  130
               
               
                  4190
                  Outlays, net (total)
                  120
                  131
                  132
               
               
                  
                     
                  
               
            
         
      
      
         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 091â0700â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  59
                  70
                  72
               
               
                  11.3
                  Other than full-time permanent
                  2
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  62
                  73
                  75
               
               
                  12.1
                  Civilian personnel benefits
                  20
                  24
                  24
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  6
                  10
                  9
               
               
                  25.2
                  Other services from non-Federal sources
                  7
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  5
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  23
                  18
                  16
               
               
                  31.0
                  Equipment
                  
                  
                  1
               
               
                  32.0
                  Land and structures
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  125
                  130
                  130
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0700â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  508
                  589
                  592
               
               
                  
                     
                  
               
            
         
      
         office of inspector generalFor expenses necessary for the Office of Inspector General, as authorized by section 212 of the Department of Education Organization
            Act, $68,019,000, of which $2,000,000 shall remain available until expended.
      (Department of Education Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1400â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Inspector General
                  62
                  65
                  70
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  5
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  61
                  63
                  68
               
               
                  1121
                  Appropriations transferred from other acct [091â0013]
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  63
                  63
                  68
               
               
                  1930
                  Total budgetary resources available
                  67
                  68
                  71
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  3
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  14
                  15
                  18
               
               
                  3010
                  New obligations, unexpired accounts
                  62
                  65
                  70
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â61
                  â62
                  â67
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15
                  18
                  21
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  14
                  15
                  18
               
               
                  3200
                  Obligated balance, end of year
                  15
                  18
                  21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  63
                  63
                  68
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  52
                  50
                  55
               
               
                  4011
                  Outlays from discretionary balances
                  9
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  61
                  62
                  67
               
               
                  4180
                  Budget authority, net (total)
                  63
                  63
                  68
               
               
                  4190
                  Outlays, net (total)
                  61
                  62
                  67
               
               
                  
                     
                  
               
            
         
      
      
         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 091â1400â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  26
                  31
                  34
               
               
                  11.5
                  Other personnel compensation
                  2
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  28
                  31
                  35
               
               
                  12.1
                  Civilian personnel benefits
                  11
                  12
                  13
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  2
               
               
                  23.1
                  Rental payments to GSA
                  6
                  7
                  7
               
               
                  25.1
                  Advisory and assistance services
                  1
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  3
                  3
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  9
                  7
                  6
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  61
                  64
                  69
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  62
                  65
                  70
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â1400â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  214
                  237
                  258
               
               
                  
                     
                  
               
            
         
      
         Disaster Education RecoveryFederal Funds
         Disaster Education RecoveryProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 091â0013â0â1â500
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Hurricane Education Recovery
                  195
                  186
                  293
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  195
                  186
                  293
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,514
                  1,479
                  1,293
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  165
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [091â0800]
                  â1
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [091â1400]
                  â2
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [091â0203]
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  160
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  1,674
                  1,479
                  1,293
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,479
                  1,293
                  1,000
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  947
                  774
                  442
               
               
                  3010
                  New obligations, unexpired accounts
                  195
                  186
                  293
               
               
                  3020
                  Outlays (gross)
                  â368
                  â518
                  â563
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  774
                  442
                  172
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  947
                  774
                  442
               
               
                  3200
                  Obligated balance, end of year
                  774
                  442
                  172
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  160
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1
                  
                  
               
               
                  4011
                  Outlays from discretionary balances
                  367
                  518
                  563
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  368
                  518
                  563
               
               
                  4180
                  Budget authority, net (total)
                  160
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  368
                  518
                  563
               
               
                  
                     
                  
               
            
         
      
      
          Funds support the following six programs authorized under Public Law 115â123: Awards to Eligible Entities for Immediate Aid
            to Restart School Operations; Temporary Emergency Impact Aid for Displaced Students; Assistance to Local Educational Agencies
            Serving Homeless Children and Youth enrolled as a result of displacement by a covered disaster or emergency; Project School
            Emergency Response to Violence activities authorized under section 4631(b) of the Elementary and Secondary Education Act,
            as amended; Emergency Assistance to Institutions of Higher Education (IHEs) and Students Attending IHEs from an area directly
            affected by a covered disaster or emergency; and payments to IHEs to help defray the unexpected expenses associated with enrolling
            students from IHEs at which operations have been disrupted by a covered disaster or emergency. 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)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Offsetting receipts from the public:
               
               
                  091â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  2
                  2
                  2
               
               
                  091â271810
                  Federal Family Education Loan Program, Negative Subsidies: Legislative proposal, subject to PAYGO
                  
                  
                  467
               
               
                  091â271830
                  Federal Family Education Loan Program, Downward Reestimates of Subsidies
                  2,099
                  6,865
                  
               
               
                  091â274130
                  College Housing and Academic Facilities Loan, Downward Reestimates of Subsidies
                  5
                  48
                  
               
               
                  091â278110
                  Federal Direct Student Loan Program, Negative Subsidies
                  7,597
                  4,107
                  5,830
               
               
                  091â278110
                  Federal Direct Student Loan Program, Negative Subsidies: Legislative proposal, subject to PAYGO
                  
                  
                  4,139
               
               
                  091â278130
                  Federal Direct Student Loan Program, Downward Reestimates of Subsidies
                  2,309
                  1,437
                  
               
               
                  091â279430
                  TEACH Grant Program, Downward Reestimates of Subsidies
                  1
                  36
                  
               
               
                  091â279830
                  Health Education Assistance Loans, Downward Reestimates of Subsidies
                  34
                  
                  
               
               
                  091â291500
                  Repayment of Loans, Capital Contributions, Higher Education Activities
                  90
                  1,496
                  971
               
               
                  091â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  50
                  47
                  47
               
               
                  General Fund Offsetting receipts from the public
                  12,187
                  14,038
                  11,456
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  091â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  72
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  72
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
          
      
         GENERAL PROVISIONSSEC. 301. 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. 302. 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. 303. 
      (a) An institution of higher education that maintains an endowment fund supported with funds appropriated for title III or V of
         the HEA for fiscal year  2021 may use the income from that fund to award scholarships to students, subject to the limitation in section 331(c)(3)(B)(i)
         of the HEA. The use of such income for such purposes, prior to the enactment of this Act, shall be considered to have been
         an allowable use of that income, subject to that limitation.
      
      (b) Subsection (a) shall be in effect until titles III and V of the HEA are reauthorized.SEC. 304. Section 114(f) of the HEA (20 U.S.C. 1011c(f)) is amended by striking  "2020" and inserting  "2021".SEC. 306.  Notwithstanding section 302, the Secretary of Education may transfer up to 10 percent of any amounts that are made available
         to the "Program Administration", "Office for Civil Rights", or "Office of Inspector General" accounts in this Act to the "Information
         Technology System Modernization and Working Capital Fund" (IT WCF), as authorized by section 1077(b)(1) of title X of division
         A of the National Defense Authorization Act for Fiscal Year 2018: Provided, That any amounts transferred to the IT WCF shall
         remain available for 3 fiscal years: Provided further, That the Secretary shall notify the Committees on Appropriations of
         the Senate and the House of Representatives at least 15 days in advance of any such transfer. SEC. 307.  Section 402H(b) of the Higher Education Act of 1965 (20 U.S.C. 1070a-18(b)) is amended â (a)  in paragraph (2) â (1)  by striking "shall" and inserting "may" in the material before clause (i) in subparagraph (A); and 
         (2)   by inserting "the rigorous evaluation of the programs authorized by this chapter, which may also include" after "primary
               purpose" in subparagraph (B); and 
      
      (b)  by striking paragraph (3) in its entirety and redesignating paragraph (4) as paragraph (3). SEC. 308.   Notwithstanding any other provision of law, the Secretary may reserve not more than 0.5 percent from any amount made available
         in this Act for an HEA program, except for any amounts made available for subpart 1 of part A of title IV of the HEA, to carry
         out rigorous and independent evaluations and to collect and analyze outcome data for any program authorized by the HEA: Provided, That no funds made available in this Act for the "Student Aid Administration" account shall be subject to the reservation
         under this section: Provided further, That any funds reserved under this section shall be available through September 30, 2022: Provided further, That if, under any other provision of law, funds are authorized to be reserved or used for evaluation activities with respect
         to a program or project, the Secretary may also reserve funds for such program or project for the purposes described in this
         section so long as the total reservation of funds for such program or project does not exceed any statutory limits on such
         reservations: Provided further, That not later than 10 days prior to the initial obligation of funds reserved under this section, the Secretary shall submit
         to the Committees on Appropriations of the Senate and the House of Representatives, the Committee on Health, Education, Labor
         and Pensions of the Senate, and the Committee on Education and Labor of the House of Representatives a plan that identifies
         the source and amount of funds reserved under this section, the impact on program grantees if funds are withheld for the purposes
         of this section, and the activities to be carried out with such funds. (Department of Education Appropriations Act, 2020.)