Department of Education

SALARIES AND EXPENSES OVERVIEW

Fiscal Year 2025 Budget Request

CONTENTS

Page

Introduction ................................................................................................................................... 1

FY 2025 Budget Request.............................................................................................................. 3

Budget Authority by Account, Salaries and Expenses................................................................11

Budget Authority by Object Classification, Salaries and Expenses ............................................12

Full-Time Equivalent (FTE) Employment (Staff Years) by Account ............................................13

Full-Time Equivalent (FTE) Employment by Office, Salaries and Expense................................14

Full-Time Equivalent (FTE) Employment by Office, Including Supplementals............................15

Detail of Fulltime Equivalent (FTE) Employment ........................................................................16

Organization Chart......................................................................................................................17

Locations of Major Administrative Contracts and Current Contractors .......................................18

Report on the Budget Formulation and Execution Line of Business...........................................19

GAO-IG Act – Table of Open Recommendations .......................................................................28
SALARIES AND EXPENSES OVERVIEW

1 

Introduction

The Salaries and Expenses Overview summarizes the administrative costs and staffing for all 

Department of Education accounts. The fiscal year 2025 budget request draws support for 

Departmental administrative costs and fulltime equivalent (FTE) employment from funding in the 

following accounts:

• Program Administration (PA),

• Student Aid Administration (SAA), 

• Office for Civil Rights (OCR), 

• Office of Inspector General (OIG), 

• College Housing and Academic Facilities Loans Program (CHAFL), 

• Historically Black College and University Capital Financing Program (HBCUCF), and

• Institute of Education Sciences (IES). 

• Safe Schools and Citizenship Education (SSCE)0F

1

. 

Greater detail on the funds supporting administrative costs and staffing is provided separately in 

each account’s justification materials.

Department of Education’s Key Programs

Administrative funds support Department programs. Key fiscal year 2025 programs include:

• Title I programs, for which $18.6 billion would help approximately 26 million students in 

schools with high rates of poverty make progress toward State academic standards;

• Individuals with Disabilities Education Act Part B Grants to States, for which 

$14.4 billion would help States and school districts meet the special education needs of 

7.9 million students with disabilities;

• Federal Pell Grants, for which $39.3 billion would be made available in need-based 

grants to nearly 7.2 million students enrolled in postsecondary institutions; and 

• Postsecondary education student loan programs, which would help provide roughly 

$93.1 billion for new Direct Loans to help students and families pay for college. 

1 The Bipartisan Safer Communities Act (P.L. 115-159) appropriated $1 billion (across 5 periods of availability) for 

Safe Schools and Citizenship Education. The Act provides that not more than two percent of these appropriated 

amounts may be used for program administration, technical assistance, data collection, and dissemination of best 

practices. 
SALARIES AND EXPENSES OVERVIEW

2 

Zero Trust Architecture

The Technology Modernization Fund (TMF) was authorized by the Modernizing Government 

Technology Act of 2017. The TMF is overseen by the Technology Modernization Board, 

comprised of Government IT leaders representing proven expertise in technology, 

transformation, and operations. Agencies submit IT-related project proposals for the Board to 

review and consider. Investments receive incremental funding and technical expertise to 

ensure project success.

The Department of Education pursued TMF due to changes contained in the ARP Act. The 

Department was allocated $20 million in funding from the TMF to stand up a zero-trust 

architecture (ZTA) program. The Department received the initial transfer of $15 million in TMF 

funds in fiscal year 2022 to establish a ZTA Tier III Program Management Office (PMO) and 

obtain Secure Access Service Edge (SASE) and Security Orchestration Automation & 

Response (SOAR) capabilities. Implementation of SASE and SOAR has further modernized 

cybersecurity for the Department, increased security of user data, and has provided a less 

burdensome experience for both employees, while enabling the Department to meet many of 

the requirements of the Government’s Zero Trust Strategy. The Department realized cost 

savings through aggressive contract negotiations. The Department received the additional 

transfer of $5 million in TMF funds in fiscal year 2023. These funds, in tandem with realized cost 

savings from the initial transfer, are being used to expand SASE to include Software Defined 

Wide Area Network (SD-WAN) and Cloud Access Security Broker (CASB) while continuing to 

support the ZTA Tier III PMO.

Non-Recurring Expense Fund

In the Consolidated Appropriations Act, 2021, Congress authorized a Nonrecurring Expenses 

Fund (the Fund) to hold and use unobligated balances of expired discretionary funds 

(appropriated for fiscal year 2021 or later) for information and business technology systems’ 

modernization, as well as facilities infrastructure improvements. Congress also authorized 

transfers into this account. The Department established the Nonrecurring Expenses Fund with 

the U.S. Department of Treasury during fiscal year 2022. Based on the authorizing language for 

the Fund, expired funds appropriated in fiscal year 2021 or later may be transferred into the 

account, subject to Congressional notification and OMB apportionment. 

In fiscal year 2023, the Department transferred approximately $29.3 million into the fund and 

obligated $22.5 million for Enterprise Cybersecurity and Facilities Infrastructure Improvements. 

In fiscal year 2024, the Department transferred $118.4 million into the Nonrecurring Expenses 

Fund for system enhancements to improve Federal Student Aid’s (FSA) loan servicing 

operations ($47.2 million); other FSA systems modernization projects ($33.8 million); 

modernizing the Department’s IT security ($30.5 million) and facilities infrastructure 

improvements necessary to consolidate space and reduce annual rent costs ($6.9 million). The 

Department currently plans to use the Nonrecurring Expenses Fund in fiscal year 2025 to fund 

approximately $25.5 million in information and business system modernization and $17.8 million 

in facilities infrastructure improvements. 
SALARIES AND EXPENSES OVERVIEW

3 

Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)

On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 

2021 (Public Law 116-260), which included the Coronavirus Response and Relief Supplemental 

Appropriations Act (CRRSAA). The CRRSAA supplemental funding was provided to the 

Department of Education to prevent, prepare for, and respond to coronavirus, domestically or 

internationally. As part of the $82.0 billion the Department received to help meet the educational 

needs of individuals affected by coronavirus, $50.0 million was for administrative funding, 

including $30.0 million for Student Aid Administration (available through fiscal year 2022), 

$5.0 million for the Office of Inspector General for oversight activities (available until expended), 

and $15.0 million for Program Administration (available through fiscal year 2023). In fiscal year 

2023, $250,377 in available Program Administration balances were rescinded per the Fiscal 

Responsibility Act of 2023 (P.L. 118-5), Division B, Title I. As of the beginning of fiscal year 

2024, the Office of Inspector General had $291 thousand in available CRRSAA funding.

American Rescue Plan (ARP) Act

On March 11, 2021, the President signed into law the American Rescue Plan (ARP) Act, 2021 

(Public Law 117-02). The ARP Act funding for the Department of Education supported 

emergency relief to prevent, prepare for, and respond to coronavirus, domestically or 

internationally. Also included were funds to support salaries and expenses necessary to 

implement the emergency relief. As part of the $122.0 billion the Department received to help 

meet the educational needs of individuals affected by coronavirus, $111.1 million was for 

administrative funding, including $91.1 million for Student Aid Administration (available through 

fiscal year 2023), $5.0 million for the Office of Inspector General for oversight activities 

(available until expended), and $15.0 million for Program Administration (available through fiscal 

year 2024). In fiscal year 2023, $2,318,653 in available Program Administration balances and 

$2,085 in available Student Aid Administration balances were rescinded per the Fiscal 

Responsibility Act of 2023 (P.L. 118-5), Division B, Title I. As of the beginning of fiscal year 

2024, the Office of Inspector General had $4.6 million in available ARP funding.

FY 2025 Budget Request

The Administration’s fiscal year 2025 request for discretionary Salaries and Expenses totals 

$3.5 billion, $714.8 million more than a fiscal year 2024 annualized CR based on the fiscal year 

2023 appropriation. 

The requested fiscal year 2025 increase focuses on key departmental policy and management 

priorities. The fiscal year 2025 Program Administration request totals $476.8 million, 

$49.9 million more than a fiscal year 2024 annualized CR based on the fiscal year 2023 

appropriation and will support critical administrative efforts for the Departments’ programs and 

offices. An increase of $22.4 million more than the fiscal year 2024 annualized CR based on the 

fiscal year 2023 appropriation is requested for the Office for Civil Rights (OCR) to advance 

equity in educational opportunity and delivery through an increased investment in civil rights 

enforcement. An increase of $10.0 million over the fiscal year 2024 annualized CR based on the 

fiscal year 2023 appropriation level is requested for the Office of Inspector General (OIG) to 

ensure it can identify fraud, waste, abuse, and criminal activity involving Department funds, 

programs, and operations. An increase of $7.4 million over the fiscal year 2024 annualized CR 
SALARIES AND EXPENSES OVERVIEW

4 

based on the fiscal year 2023 appropriation for the Institute of Education Sciences Program 

Administration will provide rigorous evidence on which to ground education practice and policy.

An increase of $625.2 million is requested for Student Aid Administration to allow the 

Department of Education’s Office of Federal Student Aid (FSA) to continue to operate the 

student aid programs, implement critical improvements to student loan servicing, modernize its 

digital infrastructure, and ensure successful administration of the financial aid programs through 

a simplified and streamlined application process for students and borrowers. The 

Administration’s fiscal year 2025 request also includes increased funding for continued IT 

security improvements to ensure the integrity of the Department of Education systems and 

prevent potential breaches, as well as funding for building modernization and renovation 

activities which will reduce the Department’s overall footprint and save on future rent costs by 

vacating existing space. 

The fiscal year 2025 Salaries and Expenses Costs by Category chart below provides detail on 

the total Salaries and Expenses request of $3.5 billion.

Summary of Staffing and Non-Personnel Costs

Staffing

Over the past decade, staffing levels have fluctuated at the Department, as illustrated in the 

chart below. Overall, staffing at the Department today is slightly lower than it was in 2016. In 

the meantime, the discretionary budget for the Department’s programs has increased by 

16.5 percent from 2016 to 2024. During that same period, the federal student loan portfolio has 

grown by more than 30 percent, and greater demands have been placed on the Department to 

Student Aid 

Administration 

(SAA) Contracts, 

64%, $2,157.0

Non-SAA Contracts, 

6%, $286.5

Non-Personnel, 3%, $58.0

Overhead (Rent), 

2%, $47.2

Personnel 

Compensation & 

Benefits, 25%, 

$916.9

FY 2025 Salaries & Expenses Costs by 

Category

($ in millions)
SALARIES AND EXPENSES OVERVIEW

5 

address emerging technology such as secure sensitive data through enhanced cybersecurity 

requirements, increase transparency through increased data reporting, provide enhanced 

oversight and enforcement of programs and laws, and award and manage massive new grant 

programs in response to the COVID-19 pandemic. The Department has also been tasked with 

addressing some of the greatest challenges facing public education today: academic 

acceleration, students’ well-being and mental health, chronic absenteeism, school safety, and 

emerging and changing pathways from high school to college and career. In addition, FSA has 

been tasked with modernizing and improving the entire student aid process to better help 

students and families, as well as implementing major legislation, including the FAFSA 

Simplification Act and FUTURE Act. To adequately address these demands, the Department is 

requesting a significant increase in full-time equivalent (FTE) employees in fiscal year 2025 to 

address longstanding staffing shortfalls, as well as sufficient funding to cover requested 

increases in pay and benefits. Without these critical resources, staffing levels will continue to 

decrease and imperil the effective execution of Administration and Congressional priorities. 

The Administration’s request for fiscal year 2025 would support 4,439 FTE employees, 262 FTE 

more than the level supported by the fiscal year 2024 appropriation1F

1

. The request reflects an 

increase of 63 FTE for Program Administration; 21 FTE for OIG; 86 FTE for the OCR; 16 FTE 

for Institute of Education Sciences; and 76 FTE for Student Aid Administration. 

A 10-year history of the Department’s staffing is shown in the following chart:

Department Full-Time Equivalent (FTE) Employment Usage

(FY 2016 – FY 2025) 

FY 

2016

FY 

2017 

FY 

2018

FY 

2019

FY 

2020

FY 

2021

FY 

2022

FY 

2023 

FY 

2024 

Est.

FY 

2025 

Est.

4,150 4,107 3,795 3,582 3,733 4,003 4,128 4,113 4,202 4,450

Department employees are divided between Washington, D.C., headquarters, 11 regional 

offices, and 11 field offices. Most regional and field office staff are in FSA, OIG, and OCR. The 

FSA regional staff offices’ workload is dedicated to oversight of schools participating in the HEA

Title IV programs and performing program reviews of Federal Family Education Loan (FFEL) 

participants including lenders, lender servicers, guaranty agencies, and guaranty agency 

servicers. Additionally, FSA staff conduct program reviews of loan servicers and private 

collection agencies under contract with the Department. OIG staff conducts audits and

investigations of Department programs and operations. OCR staff investigates civil rights 

complaints and conduct civil rights compliance reviews.

1 These FTE figures exclude FTE funded by previously appropriated supplemental bills, such as ARP or BSCA. After 

accounting for FTE supported by this funding, FTE usage would be 4,450 in fiscal year 2025, 248 FTE higher than 

fiscal year 2024.
SALARIES AND EXPENSES OVERVIEW

6 

A map of the Department’s staff location of Regional and Field Offices is shown below:

Boston

New York City

Philadelphia

Washington, D.C.

Regional Offices

Field Offices

Location of the Department of Education 

Regional and Field Offices

Seattle

San

Franc is c o Denv er

Kans as

City

Chic ago

Atlanta

Dallas

Clev eland Sac ram ento

Long Beac h

Puerto Ric o Pem broke 

Pines

Pitts burgh

Phoenix

Nas hv ille

Ann Arbor

Personnel Compensation and Benefits (PC&B)

The fiscal year 2025 request includes $916.9 million for Department personnel compensation 

and benefits (PC&B) costs, $81.1 million more than the fiscal year 2024 annualized CR based 

on the fiscal year 2023 appropriation. PC&B funds include salaries, overtime, awards, 

consultants, benefits for current and former personnel, student loan repayments, and transit 

subsidy benefits. The requested increase supports 248 additional FTE ($51.3 million), fixed 

increases for a 5.2 percent pay raise in 2024 and a proposed 2.0 percent pay raise in 2025 

($27.6 million), and other compensation increases for transit benefits, anticipated overtime, and 

awards. 

Non-Personnel Costs

Non-personnel costs cover such items as travel, rent, mail, telephones, utilities, printing, IT, 

contractual services, equipment, supplies, and other departmental services. The total request 

for non-personnel activities in fiscal year 2025 is $2.5 billion, $633.8 million more than the fiscal 

year 2024 annualized CR based on the fiscal year 2023 appropriation. Over 97 percent of this 

increase is attributable to Departmental Centralized Services and Federal Student Aid. 
SALARIES AND EXPENSES OVERVIEW

7 

Departmental Centralized Services 

Centralized Services cover common support administrative and IT services for all program and 

staff offices. The funds are managed by the Office of Finance and Operations (OFO) and OCIO. 

OFO - Central Support Expenses

The Administration requests a total of $149.7 million for fiscal year 2025, $8.1 million more than 

the fiscal year 2024 annualized CR based on the fiscal year 2023 appropriation, to cover the 

central support services that include rent to the U.S. General Services Administration, building 

alterations and repairs, lease renewal, training, business support systems (e.g., Financial 

Management Support System, Grants Management System), supplies, mail, and physical 

security for buildings and personnel. The largest requested increase is for the EDCAPS grants 

management system technology refresh implementation (i.e., G5 Modernization, which will 

upgrade the grants platform allowing the Department to easily incorporate future technology 

advancements and increasing responsiveness to legislative changes, and to implement an 

updated user interface). More information on this systems modernization effort is provided in 

the Program Administration Congressional Justification.

OCIO – Central Information Technology

The Administration requests $131.9 million for fiscal year 2025, $23.1 million more than the 

fiscal year 2024 annualized CR based on the fiscal year 2023 appropriation. Central IT funds 

cover activities including computer operations, maintenance, and improvements; local area 

network operations, initiatives designed to link Department business needs with the best 

available technology; and other commonly shared IT and office automation activities. Most of 

the requested increase is for the Enterprise Cybersecurity Program and the Department’s 

PIVOT contract, which provides enterprise-wide IT services including help desk, hosting, 

printing, network operations, and telecommunications. More information on these investments 

is provided in the Program Administration Congressional Justification.

Federal Student Aid Non-Personnel Costs

The Administration requests $2.2 billion for fiscal year 2025, $585.0 million more than the fiscal 

year 2024 annualized CR based on the fiscal year 2023 appropriation. Federal Student Aid 

non-personnel funds cover activities including federal student loan servicing; core systems costs 

necessary to process, award, disburse, and manage federal student aid; and the safeguarding 

of students’ and parents’ sensitive data. More information is provided on Federal Student Aid’s 

budget request in the Student Aid Administration Congressional Justification.

Getting Payments Right 

The Department continues to focus on the integrity of payments made, which includes 

assessing risks associated with improper payments and establishing effective internal controls 

designed to prevent, detect, reduce, and recover improper payments that could otherwise result 

in a monetary loss to the government. 

The 2025 Budget supports ongoing efforts and builds on recent legislative success to identify 

and prevent improper payments. The FUTURE Act, enacted in December 2019, helps ensure 
SALARIES AND EXPENSES OVERVIEW

8 

the accuracy of income information used for determining Pell Grant eligibility. One of the primary 

causes of improper payments in the Pell Grant program is failure to accurately verify financial 

data. The FUTURE Act allows the Department to receive federal tax information more easily 

from the IRS, thereby simplifying and improving the accuracy of Free Application for Federal 

Student Aid (FAFSA) filing by prepopulating certain information that applicants and their families 

fill out when submitting the Income Driven Repayment (IDR) and FAFSA forms. Beginning with 

the 2024-2025 FAFSA, the Financial Aid Direct Data Exchange, replacing the IRS Data 

Retrieval Tool, will transfer contributors' federal tax information from the IRS directly into the 

financial aid applicant’s FAFSA form. This new data exchange functionality will also allow 

borrowers to more easily recertify their incomes to stay enrolled in IDR plans. In addition to the 

FUTURE Act, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into 

law on March 27, 2020, and further amended section 6103 of the IRC. The Department 

continues to work diligently and collaboratively with the IRS to implement and operationalize 

changes to its programs as a result of the FUTURE Act and amendments to section 6103 of the 

IRC. The fiscal year 2025 request for Student Aid Administration includes critical funding that is 

needed to deliver on these improvements. 

The Department of Education will also continue to use sophisticated statistical techniques to 

more efficiently and effectively identify student aid recipients for eligibility verification and to 

increase the focus of program compliance reviews on schools with the greatest risks of 

improper payments. Data collected by the Department show that improper payments are 

primarily the result of administrative errors by schools and include misreported income on 

FAFSA applications, failure to return unclaimed credit balance to the Department, incorrect or 

untimely calculation of return of Title IV funds, incorrect or untimely disbursements and 

disbursement notifications, and lack of supporting eligibility documentation.

In fiscal year 2025, the Title I, Part A, Education Stabilization Fund (ESF), and the Special 

Education Grants to States programs are designated as programs susceptible to significant 

improper payments, requiring the development of statistically valid improper payment estimates. 

Additionally, the Department will continue to assess the improper payment risk of all its 

programs and activities to determine whether any must be designated as high-risk and 

susceptible to significant improper payments. The Department continues to place additional 

emphasis on ensuring payment integrity and minimizing improper and unknown payments in 

these important programs as required by OMB guidance.

The Department continues to employ its Payment Integrity Monitoring Application (PIMA), which 

enables the detection of anomalies in grant payment data. PIMA integrates payment analysis, 

case management, and reporting functions to automate and streamline the detection, recovery, 

and prevention of improper payments. The application flags payment anomalies for Department 

officials to investigate, validate, and determine root causes. PIMA has been a very effective tool 

for detecting and substantiating improper payments associated with grant refunds.

Continuous Diagnostics and Mitigation

The Department has increased its focus on cybersecurity through a variety of investments, 

including the Continuous Diagnostics and Mitigation (CDM) Program. CDM is a 

Governmentwide program centrally managed by the Department of Homeland Security (DHS), 

intended to create a common baseline of cybersecurity capability and protection across the 
SALARIES AND EXPENSES OVERVIEW

9 

Federal Government. The Department’s CDM-certified capabilities and tools will identify and 

prioritize cybersecurity risks on an ongoing basis and enable cybersecurity personnel to mitigate 

the most significant problems first. The CDM capabilities provide near-real time awareness of 

the Department’s networks and assets. The CDM tools also allow the Department to better 

manage their IT assets, helping to reduce their overall attack surface. The Department’s CDM 

Asset Management was deployed in January of 2023. The Identity and Access Management 

and Enterprise Mobility Management is anticipated to be deployed by May of 2024. The 

requested funding is essential to implement and maintain CDM capabilities and expand the 

continuous monitoring across the Department to identify cybersecurity threats, increase 

cybersecurity posture, improve response capabilities, and meet reporting requirements 

established by FISMA, OMB, and Cybersecurity and Infrastructure Security Agency (CISA) 

Binding Operational Directives. 

The CDM capabilities are essential components of Zero Trust Architecture implementation 

designed to improve Cybersecurity of the Department’s information resources. The 

Department’s improved security Dashboard provides visibility into the Department’s overall 

security posture based on a 72-hour data currency. With the full implementation of CDM, 

summary data from the individual Agency dashboards across the Federal Government will be 

aggregated into one Federal-level dashboard with planned synchronization every 8 hours. The 

Federal Dashboard is maintained by the DHS CDM Program and allows DHS to monitor and 

respond to Federal cybersecurity threats and incidents quickly and efficiently. The funded CDM 

capabilities will decrease the Department’s cost of manual Cybersecurity reporting. Without the 

requested funding the Department’s CDM capabilities will have to be decommissioned and the 

Department will lose the newly established Cybersecurity enhancements. 

ACCOUNT LINE-ITEM AMOUNT

Program Administration Enterprise Cybersecurity Program $2,675,000

FSA – Student Aid Administration FSA Cybersecurity Program 2,724,000

Total 5,399,000

Advertising Contracts and Expenditures

The table below shows the Department’s actual expenditures for fiscal year 2023 and expected 

expenditures for fiscal years 2024 and 2025 for: (1) all contracts for advertising services; and (2) 

contracts for the advertising services of (a) socially and economically disadvantaged small 

business concerns (as defined in section 8(a)(4) of the Small Business Act 

(15 U.S.C. 637(a)(4)), and (b) women- and minority owned businesses.
SALARIES AND EXPENSES OVERVIEW

10

Advertising and Contract Expenditures

Fiscal Year All services Disadvantaged and small

businesses

Women- and minorityowned businesses

FY 2023 $1,075,570 $952,486 $952,486

FY 2024 $1,118,593 $990.585 $990,585

FY 2025 $1,163,337 $1,030,209 $1,030,209

Participation in Governmentwide E-Government Initiatives

The Department is actively participating in several initiatives and lines of business designed to 

make it easy for citizens and businesses to interact with the Government, save taxpayer dollars, 

and streamline citizen-to-Government communications. The Department requests $2.8 million in 

fiscal year 2025 for these initiatives, a decrease of $1.7 million from a fiscal year 2024 

annualized CR based on the fiscal year 2023 appropriation. 

The Budget includes support for the following initiatives and lines of business: 

Governmentwide E-Government

Initiative/Line of Business2F

1

FY 2024

Annualized 

CR

FY 2025 

Request

Budget Formulation and Execution Line of Business $125,000 $130,000

E-Rulemaking 249,834 414,230

Disaster Assistance Improvement Plan 25,000 25,000

Federal Audit Clearinghouse Line of Business 549,141 691,806

Financial Management Line of Business 230,616 230,616

Geospatial Line of Business 25,000 25,000

Benefits.gov* 203,981 0

Grants.gov 597,000 589,000

Human Resource Line of Business 68,478 68,478

Integrated Awards Environment* 2,431,632 519,508

Performance Management Line of Business 79,800 100,000

Lead Agency Coordination Request System 0 42,904

Total 4,585,482 2,836,542

1 Funding for initiatives marked with an asterisk * is from the Student Aid Administration account; funding for all other 

initiatives/lines of business is from the Program Administration account.
SALARIES AND EXPENSES OVERVIEW

11

Department of Education

Budget Authority by Account, Salaries and Expenses

(dollars in thousands) 

ACTIVITY

2023 

Actual

2024

Annualized 

CR

2025 

Request

Change 

from 2024 

to 2025

Program Administration:

Salaries and Expenses $419,907 $419,907 $476,846 $56,939

Building Modernization 7,0003F

1 7,0004F2 0 -7,000

Office for Civil Rights 140,000 140,000 162,359 22,359

Office of Inspector General 67,500 67,500 77,497 9,997

Subtotal, Departmental Management 634,407 634,407 716,702 82,295

Student Aid Administration:

Salaries and Expenses 1,058,943 1,058,943 1,175,267 116,324

Servicing Activities 975,000 975,000 1,483,859 508,859

Subtotal, Student Aid Administration account 2,033,943 2,033,943 2,659,126 625,183

Administrative costs from program accounts:

College Housing and Academic Facilities Loans 298 298 328 30

Historically Black College and University Capital 

Financing 528 528 581 53

Institute of Education Sciences:

Institute of Education Sciences 73,500 73,500 80,850 7,350

National Assessment Governing Board 7,799 7,799 8,299 500

National Board for Education Sciences 310 310 355 45

Subtotal, Program accounts 82,435 82,435 90,413 7,978

Total, Salaries and Expenses 2,750,785 2,750,785 3,466,241 715,456

1 The Department did not transfer any funds to Building Modernization in FY 2023. The Department transferred 

$14.3 million to the Nonrecurring Expenses Fund in FY 2023 for facilities infrastructure improvements.

2 The Department does not plan on transferring any funds to Building Modernization in FY 2024; the Department will 

fund Building Modernization activities predominantly using the Nonrecurring Expenses Fund. These activities are 

expected to total $6.9 million in FY 2024 and $15.3 million in FY 2025.
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Budget Authority by Object Classification, Salaries and Expenses

(dollars in thousands) 

Object 

class no. Object Class

2023 

Actual

2024

Annualized 

CR

2025 

Request 

Change 

from 2024 

to 2025

11.10 Full-time permanent $521,834 $587,227 $643,991 $56,764

11.31 Full-time temporary 27,399 12,098 12,889 791

11.32 Part-time 2,806 1,114 1,151 37

11.33 Consultants 765 333 519 186

11.51 Overtime 3,580 1,018 1,875 857

11.52 Awards 10,630 10,865 12,057 1,192

11.8 Other compensation 199 0 0 0

subtotal 

row Subtotal, Personnel Comp. 567,213 612,655 672,482 59,827

12.00 Benefits 203,704 222,552 243,847 21,295

12.13 Other benefits 0 60 0 -60

12.15 Student loan repayment 0 15 15 0

13.01 Benefits for former personnel 91 511 511 0

subtotal 

row

Subtotal, Benefits 203,795 223,138 244,373 21,235

21.00 Travel 4,307 6,057 6,262 205

22.00 Transportation 12 8 12 4

23.10 Rental payments to GSA 62,474 54,216 47,240 -6,976

23.31 Communications 1,309 1,254 1,099 -155

23.32 Postage/fees 71 166 170 4

subtotal 

row Subtotal, 23 63,854 55,636 48,509 -7,127

24.00 Printing & reproduction 931 881 884 3

25.10 Advisory and assistance svcs 4,167 6,843 7,552 709

25.21 Other services 795,269 741,288 1,019,638 278,350

25.22 Training/tuition/contracts 2,464 3,767 4,514 747

25.23 Field readers 0 0 0 0

25.30 Goods/services from gov't 57,520 59,899 48,891 -11,008

25.40 Operations/maint of facilities 3 0 0 0 

25.71 Operations/maint of equipment 185 1,421 1,507 86

25.72 IT services/contracts 1,046,730 1,036,878 1,406,358 369,480

subtotal 

row Subtotal, 25 1,906,338 1,850,096 2,488,460 638,634

26.00 Supplies 406 458 648 190

31.01 IT equipment/software 1,057 857 2,920 2,063

31.03 Other equipment 761 979 1,060 81

32.00 Building alterations 2,111 20 20 0

total row Total, Budget Authority 2,750,785 2,750,785 3,465,630 714,845

total row Total, Pers. Comp. & Ben. 771,008 835,793 916,855 81,062

total row Total, Non-Personnel 1,979,777 1,914,992 2,548,775 633,783
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Full-Time Equivalent (FTE) Employment (Staff Years) by Account

ACCOUNT

2023 

Actual

2024

Annualized 

CR

2025 

Request

Change 

from 2024 

to 2025

Program Administration 1,536 1,549 1,612 63

Office for Civil Rights 574 557 643 86

Office of Inspector General 219 217 238 21

Subtotal, Departmental Management 2,329 2,323 2,493 170

Student Aid Administration 1,521 1,615 1,691 76

FTE funded from program accounts:

College Housing and Academic Facilities Loans 1 1 1 0

Historically Black College and University Capital 

Financing 2 2 2 0 

Institute of Education Sciences: 

 Institute of Education Sciences

 

199

 

221

 

236

 

15

Institute of Education Sciences: National 

Assessment Governing Board 13 14 15 1

institute of Education Sciences: National Board 

for Education Sciences 0 1 1 0

 Subtotal, Program Accounts 215 239 255 16

Total, FTE 4,065 4,177 4,439 262
SALARIES AND EXPENSES OVERVIEW

14

Full-Time Equivalent (FTE) Employment by Office, Salaries and Expense

OFFICE

2023 

Actual

2024

Annualized 

CR 

2025 

Request

Change 

from 2024

to 2025

Career, Technical and Adult Education 67 66 69 3

Chief Information Officer 101 103 115 12

Civil Rights 562 544 630 86

Communications and Outreach 88 87 89 2

Deputy Secretary 19 16 20 4

Elementary and Secondary Education 271 286 291 5

Multilingual and English Learners 16 19 21 2

Federal Student Aid 1,371 1,456 1,525 69

Finance and Operations 402 405 411 6

General Counsel 119 123 130 7

Inspector General 219 217 238 21

Institute of Education Sciences 164 184 199 15

Legislation and Congressional Affairs 18 18 19 1

National Assessment Governing Board 13 14 15 1

National Board for Education Sciences 0 1 1 0

Planning, Evaluation, and Policy Development 131 136 141 5

Postsecondary Education 187 186 196 10

Secretary 121 121 124 3

Special Education and Rehabilitative Services 185 185 189 4

Under Secretary 11 10 16 6

Total, FTE 4,065 4,177 4,439 262
SALARIES AND EXPENSES OVERVIEW

15

Department of Education

Full-Time Equivalent (FTE) Employment by Office, Including Supplementals 

OFFICE

2023 

Actual

2024

Annualized 

CR

2025 

Request

Change 

from 2024 

to 2025

Career, Technical and Adult Education 67 66 69 3

Chief Information Officer 101 103 115 12

Civil Rights 562 544 630 86

Communications and Outreach 88 87 89 2

Deputy Secretary 19 16 20 4

Elementary and Secondary Education 282 297 302 5

Multilingual and English Learners 16 19 21 2

Federal Student Aid 1,371 1,456 1,525 69

Finance and Operations 403 405 411 6

General Counsel 121 123 130 7

Inspector General 236 231 238 7

Institute of Education Sciences 167 184 199 15

Legislation and Congressional Affairs 18 18 19 1

National Assessment Governing Board 13 14 15 1

National Board for Education Sciences 0 1 1 0

Planning, Evaluation, and Policy Development 134 136 141 5

Postsecondary Education 197 186 196 10

Secretary 122 121 124 3

Special Education and Rehabilitative Services 185 185 189 4

Under Secretary 11 10 16 6

Total, FTE 4,113 4,202 4,450 248
SALARIES AND EXPENSES OVERVIEW

16

Department of Education

Detail of Fulltime Equivalent (FTE) Employment

Detail of Full-time Equivalent (FTE)

2023

Actual

2024

Annualized CR

2025

Request

Executive level I 1 1 1 

Executive level II 3 3 3 

Executive level III 1 1 1 

Executive level IV 7 9 9 

Executive level V 0 0 0 

Executive level AD 1 1 1 

Subtotal 13 15 15

Total - EX Salary $2,252,000 $2,577,592 $2,582,006 

Senior Executive Service 85 86 86

Subtotal - ES 85 86 86

Total - ES Salaries $16,450,367 $17,318,145 $17,664,508 

AL 4 4 4 

SL 624 684 719 

AD 4 4 4 

ED/EI 0 0 0 

GL 515 517 540 

GS/GM-15 997 1,003 1,055 

GS/GM-14 1,061 1,070 1,148 

GS/GM-13 550 557 605 

GS-12 158 160 173 

GS-11 0 0 0 

GS-10 81 83 91 

GS-9 17 17 18 

GS-8 23 23 25 

GS-7 6 6 6 

GS-6 6 6 6 

GS-5 6 6 6 

GS-4 0 0 0 

GS-3 5 5 5 

GS-2 0 0 0 

GS-1 5 5 5 

Subtotal 4,062 4,150 4,410

Total full-time equivalent 

employment, end of year 4,160 4,250 4,510

Full-time equivalent (FTE) 

usage 4,113 4,202 4,450

Average ES salary $193,534 $201,374 $205,401 

Average GS/GM grade 13 13 13 

Average GS/GM salary $135,120 $141,935 $144,689 
SALARIES AND EXPENSES OVERVIEW

17

Organization Chart

Operating Structure for Policy and Reporting Guidance
SALARIES AND EXPENSES OVERVIEW

18

Locations of Major Administrative Contracts and Current Contractors
SALARIES AND EXPENSES OVERVIEW

19

Report on the Budget Formulation and Execution Line of Business 

Required by Division D, Section 737(d) of the Consolidated Appropriations Act, 2008, P.L. 110-

161

The U.S. Department of Education assumed the role as the first Managing Partner for the 

Budget Line of Business (Budget LoB) in the fall of 2006. The focus of the Budget LoB is to 

build a “budget of the future” by promoting information-sharing across Government Agency 

budget offices, as well as building a “community of practice.” Through this collaboration, the 

budget community has been identifying best practices for all aspects of budget formulation and 

execution. The Budget LoB strives to find solutions linking budget formulation, execution, 

planning, performance, and financial management information.

The goals of the Budget LoB are to:

• Improve the efficiency and effectiveness of Agency and central processes for formulating 

and executing the Federal Budget; 

• Improve capabilities for analyzing and presenting budget, execution, planning, and 

financial information in support of decision making; 

• Enhance the effectiveness of the Federal budgeting workforce. 

Budget LoB anticipates 10-year savings of over $200 million Governmentwide due to 

efficiencies gained through collaboration and increased use of technology. Many Agency budget 

offices do not have automated systems to support budget formulation and execution activities. 

Agencies rely on basic office software and manual processes. Budget LoB’s goal is to reduce 

time spent by budget personnel on manual processes and increase time spent on high priority 

analytical activities (via increased use of technology, improved processes, and a better 

equipped workforce).

Budget LoB is a mixed lifecycle investment. Activities and solutions under development by 

Budget LoB workgroups are at different stages within the development lifecycle. Products 

under development are listed in the Objectives and Benefits table below and include 

implementation or projected implementation dates.

The following tables display the objectives and benefits, risks, costs, and Agency contributions 

to Budget LoB.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

20

Objectives and Benefits: Technology

Capability Objectives and Benefits

Technology

Technology 

Collaboration 

Improves the efficiency and effectiveness of Government activities through 

the ready accessibility of information, and the ability to collaborate remotely 

both within an Agency (i.e., collaboration with regional and field staff) and 

across Federal Agencies (i.e., collaboration of each Agency with OMB and 

other Agencies on shared programs).

Current products include Connect Federal Community. 

Current Status: MAX Federal Community, transitioned to Federal Community 

in December 2023. Connect Federal Community is a cross-agency 

collaboration platform, which provides increased information sharing, 

collaboration, and knowledge management securely across the Federal 

Government, as well as within each Agency. With over 270,000 registered 

users, MAX Federal Community is reportedly the largest Government 

operated collaboration site. 

Technology 

Data Collection & 

Tracking

Improves OMB and Agency efficiency and effectiveness in carrying out the 

numerous required budget data exercises. Benefits apply to both central 

budget exercises (i.e., those required of Agencies by OMB) and exercises at 

the departmental or Agency level (i.e., those requested by central offices of 

Agency regional and field offices). Agency benefits include increased data 

collection capabilities, reduced errors, and reduced time spent manually 

consolidating and publishing data.

Current products include web--based data collection tools, specifically MAX 

JIRA, used for central budget exercises and for Agency use in the collection 

of budget briefings, questions for the record, performance management, 

apportionments, allotments, and other budget data. MAX Survey is a basic 

data collection capability also available on MAX.gov.

Current Status: Budget LoB data collection tools have demonstrated 

significant value by automating the collection of data for dozens of 

centralized exercises related to the budget community for earmarks, 

continuing resolutions, questions for the record, and across-the-board 

reductions. Agencies are now using the tool to facilitate a broad range of 

data calls and data collection exercises, numbering in the hundreds. 

In recent years, the Budget LoB developed MAX JIRA (now Connect JIRA), 

which provides a much simpler and far more powerful user interface for 

collecting and reporting on data. With the de-commission of MAX Collect 

Forms, the Budget LoB has transitioned all Collect Forms exercises to 

Connect JIRA, which provides a more customizable interface and additional 

capabilities desired by Agency budget offices, like customized notifications, 

view access, and a clean user interface. MAX Survey is used to quickly 

gather and analyze information via tokenized surveys. MAX survey will 

transition over to USDA in Spring 2024.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

21

Capability Objectives and Benefits

Technology

Technology 

Knowledge 

Management

Improves the ability of Agencies to locate and access information, increases 

the availability and comprehensiveness of data, and improves the ability of 

the budgeting community to manage the impending retirement of key 

personnel. Database-driven products such as Connect Federal Community, 

and MAX JIRA enhance knowledge management capabilities by capturing 

“knowledge” as it is generated, simply as a by-product of these tools.

Technology

Agency Budget 

Formulation and 

Execution Tools

Provides a cost-effective strategy for Agencies that do not have budget 

formulation and execution applications, or have outdated applications, to 

quickly improve their effectiveness through automation. This effort 

encourages common and integrated solutions that are reusable

Governmentwide.

Products include the Budget Formulation and Execution Manager system

(BFEM), the first shared budget formulation system by the Department of 

Treasury; the Departmental E-Budgeting System (DEBS), a shared offering 

from the Department of Labor; the Decision Matrix for budget systems 

evaluation (full systems evaluations); the Budget Capability Self-Assessment 

Tool (BC SAT); the MAX A-11 Data Transfer and Rule Validation project; 

and a common Budget Office Solutions catalog. 

The Decision Matrix allows Agencies to define their specific budget system 

requirements and evaluates the capability and maturity of six Agency and 

three commercial budget systems against those requirements. The BC SAT 

has provided several Agencies with comprehensive resource listings to 

further help them with strategic planning and resourcing. 

Current Status: The MAX A-11 Rule Validation team supports processes, 

methodologies, and standards to enable Agencies to exchange data with 

OMB's MAX A-11 system through the use of multiple ‘services’, greatly 

improving the process, eliminating large amounts of manual data entry, and 

enabling availability of account level information on a real-time basis. The 

Budget LoB continues to support Treasury’s BFEM, Labor’s DEBS and 

EPA’s BFS systems as they provide customer Agencies with enhanced 

connections to OMB’s MAX budget system. 

Technology

Analytical Tools

Enhances Federal capabilities for analyzing budget formulation, execution, 

planning, performance, and financial information. This enables more 

complete, thorough, and timely analysis, which will, in turn, provide policy 

decision-makers with improved understanding of policy option impacts and 

alternatives. 

Current products include the MAX Analytics suite, including CTools, 

IdealFed, and BIRT, which create custom charts and graphs for analysis, 

and associated tools built upon the analytics core.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

22

Capability Objectives and Benefits

Technology

Current Status: MAX Analytics integrates with Budget LoB data collection 

and collaboration tools, enabling charts that update automatically as new 

data is entered or on a timed refresh schedule, depending on the analytics 

tool. Agencies have been using analytics to dynamically display the results 

of their data collections and to transform how they use analytics to manage 

problems. The Budget LoB continues to work with Agencies to include the 

most relevant and useful capabilities in the tool suite. Several Agencies 

(OMB, DOJ, DOL, etc.) are now utilizing analytics to drive decision making 

based upon analysis not previously possible.

Technology

Budget Execution 

and Financial 

Management 

Integration 

Improves the quality and integrity of information, data flows, and reporting in 

budget formulation and execution, especially in regard to its touch points 

with financial management. Identifying common business processes and 

data standards will form the basis for requirements for use in developing 

budget systems, as well as closer alignment with financial management 

systems. Current products include Governmentwide process maps for 

budget execution and budget formulation and the web-based Budget 

Execution training module, Budget Formulation training module, and 

Appropriations Law training module. 

Current Status: The training modules are in use throughout the budget 

community. Over 12,000 individuals have accessed the self-paced online 

training module courses, which have an estimated return on investment to 

date of over 8,495 percent and a savings of over $10.195 million.

Technology

Document 

Production 

Enables Agency budgeting personnel to move from clerical to analytical 

functions, increasing Agency analytical resource availability. Many Agency 

budget staff work countless hours to incorporate late-breaking policy data 

changes in high-visibility publications. Often, many changes must be 

simultaneously made in multiple documents for different stakeholders. 

Document production capabilities exist in Treasury and Labor’s shared 

service budget systems, and in a recently released service allowing budget 

personnel to develop their own reporting templates.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

23

Objectives and Benefits: Governance

Capability Objectives and Benefits

Governance

Governance

Program 

Management Office 

(PMO)

Serves as a central coordination point for Governmentwide collaboration and 

sharing of technologies and processes. The Program Management Office 

(PMO) allows resources across Government to be leveraged for cost 

savings. In this way, costs are reduced, economies of scale are achieved, 

and risks in developing and buying Agency budget tools are reduced through 

a coordinated combination of approaches that include sharing common 

budget formulation components, purchasing commonly used software that 

has been proven in multiple Agencies, and purchasing services from other 

Agencies.

The PMO will support enhanced efficiency, effectiveness, quality, knowledge 

management, presentation, collaboration, and flexibility within the Budget 

LoB. Currently, the PMO supports monthly Task Force meetings, bi-annual 

conferences, and apportionment, budget formulation, questions for the 

record, and credit subsidy workgroups, which are open to the entire federal 

budget community. These meetings and events are designed to share 

information on budget community solutions, trainings, and best practices.

Governance

Process 

Improvements 

Allows for the development of system requirements and guidelines for tools 

that are modular in nature (can be used as part of any system) and available 

for use by multiple Agencies. Accounts for the importance of flexibility in the 

budgeting process and acts as a set of standards that are essential for the

automated exchange of budget data with Treasury and OMB, as well as 

Agency financial management systems. 

Current products include numerous updates to the Connect Federal 

Community, MAX analytics, and ConnectJIRA as well as implementation of 

MAX Authentication services at 26 Agencies with work underway to support

additional Agencies with “single sign-on” capabilities. 

Governance

Service Module 

Standardization 

Encourages reusability and interoperability of budget systems across 

Agencies to achieve significant cost savings through a "build once, use 

often" philosophy. Service module registration via the PMO will help ensure 

that Agencies are aware of existing services so that duplicative investments 

are not made.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

24

Objectives and Benefits: Human Capital

Capability Objectives and Benefits

Human Capital

Human Capital 

Budget Human 

Capital

Enhances the effectiveness of the existing budgeting workforce and 

encourages participation from other professions within Government, the 

private sector, and universities. The Budget LoB provides a central venue for 

the budget community, OPM, and the Council of Human Capital Officers to 

grow the appeal of Federal Budgeting as a career by combining Agency 

efforts to define budget career paths, core competencies, leadership 

development, certification programs, and sharing of ideas in areas such as 

succession planning, retention, and recruitment.

Products include recommendations on core competencies and proficiency 

levels; the bi-annual Forum devoted to bringing together budget 

professionals from across the Federal Government to broaden their 

understanding of the tools and training opportunities available to their budget 

offices; and training curricula for budget analysts, as well as no-cost training 

courses for budget staff and self-paced training modules. More are planned 

in 2024. 

Current status: Thousands of Government employees have undergone nocost training through in-class, web-based, or facilitated online training 

sessions hosted by the Budget LoB. Regular trainings feature budget 

experts focusing on specific budgeting related topics and have been 

attended by over 7,500 individuals since the Department began hosting. 

Career Development focus on a deeper understanding of the federal budget 

career have been attended by over 2,500 people. All of these opportunities 

are offered to Federal employees free of charge.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

25

Risks

Type of 

Risk5F

1

Risk Description Mitigation Approach

Other Technology Maintaining ability to develop 

and field highest quality IT 

services in the midst of rapid 

expansion of use without 

accompanying equal 

increase in available 

resources - risk is to sacrifice 

quality for schedule. 

Work with product leads to give us 

ample lead time, encourage continued 

focus on quality and meeting 

requirements, implement updated 

procedures, increase testing rigor. 

Other Technology Difficulty in preventing major 

bugs/issues, though there are

rapid/quick turnaround 

releases using Agile 

development methodologies.

Dedicated resources to QA and 

testing. 

Other Cost Uncertainty of full funding 

from partner agencies - risk is 

underfunding or cancellation 

of capabilities 

development/deployment. 

Continue outreach to agencies not 

already partners of the Budget LoB 

(MCC, CFPB, NRC, etc.). Engage 

with heaviest users, particularly those 

over the support threshold, to request 

additional funding to continue LOE 

they want/need. Continued marketing 

of Connect tools to non-budget offices 

who will provide additional funding 

stream to augment any adverse 

impact. Increased emphasis on 

defining value and demonstrating 

measurable productivity and value in 

deliverables.

Other Management 

Oversight

Agency budget offices do not 

make use of the range of 

Budget LoB products and 

services available to them—

risk is unrealized cost 

avoidance/cost savings.

Marketing/outreach strategy and 

dedicated PMO staff to assist agencies 

- build out community pages, exercise 

development, etc. Renewed focus on 

solving agency problems and aligning 

solutions with budget life cycle. Initiate 

conversations with agencies to 

understand WHY tools that could 

assist in budget planning and 

execution activities/workforce 

capabilities are not used. 

Other Dependencies 

and 

Interoperability

Rely on OMB, as it makes

changes to Connect tools, to 

include new capabilities that 

are required.

Monthly meetings with Connect

technology team to better integrate 

Budget LoB requirements into coming 

product releases.

1 Types of risk are categorized as either significant or other. If significant risks occur, they have substantial impact on 

the ability of the Line of Business to succeed. Other risks, while potentially serious, may not significantly impact the 

Line of Business and its ability to succeed.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

26

Line of Business IT Costs

(dollars in thousands)

Costs by 

project 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025

Planning $78 $95 $95 $95 $95 $95 $100 $120 $120 $120 $120 $125

Acquisition 178 265 265 265 265 265 371 421 421 421 421 421

Operations & 

Maint. 919 1,105 1,055 955 955 955 900 1,080 1,080 1,080 1,080 1,080

Govt FTE 

Costs 100 100 100 100 100 100 100 100 262 480 480 530

Total 1,275 1,565 1,515 1,415 1,415 1,415 1,471 1,721 1,883 2,101 2,101 2,101

FTE 1 1 1 1 1 1 1 1 3 3 3 3
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

27

Anticipated Contributions to the Budget LoB by Agency

(dollars in thousands)

AGENCY FY 2023 FY 2024 FY 2025

Department of Agriculture $120 $125 $125

Department of Commerce 120 125 125

Department of Defense--Military 120 125 125

Department of Education (direct funds) 120 125 125

Department of Energy 120 125 125

Department of Health and Human Services 120 125 125

Department of Homeland Security 120 125 125

Housing and Urban Development 120 125 125

Department of the Interior 120 125 125

Department of Justice 120 125 125

Department of Labor 120 125 125

Department of State 120 125 125

Department of Transportation 120 125 125

Department of the Treasury 120 125 125

Department of Veterans Affairs 120 125 125

US Army Corps of Engineers-Civil Works 80 85 85

Environmental Protection Agency 120 125 125

General Services Administration 120 125 125

National Aeronautics and Space Administration 120 125 125

National Science Foundation 120 125 125

USAID 120 125 125

Office of Personnel Management 120 125 125

Small Business Administration 60 65 65

Securities and Exchange Commission 60 65 65

Social Security Administration 60 65 65

Office of National Drug Control Policy 60 65 65
SALARIES AND EXPENSES OVERVIEW

28

GAO-IG Act – Table of Open Recommendations

The following table satisfies the requirements of the Good Accounting Obligation in Government (GAO–IG) Act 

(P.L. 115-414)

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-12-560

Higher Education: Improved Tax

Information Could Help Families Pay for 

College

OPE GAO 5/18/2012 1 Completed

To help ensure individuals who are eligible to claim a higher 

education tax expenditure are aware of their eligibility and 

the benefit they may receive, the Commissioner of Internal 

Revenue and the Secretary of Education should work 

together to (1) identify characteristics of tax filers who are not

claiming a higher education tax expenditure when they appear

to be eligible for one and possible reasons for this, and (2) use

this information to identify strategiesto improve information 

provided to eligible students and families.

Resolved

Action has been taken. The

recommendation remains 

open until all other

recommendations have 

been completed.

GAO-12-560

Higher Education: Improved Tax

Information Could Help Families Pay for 

College

OPE GAO 5/18/2012 2 Resolved

To provide federal policymakers information on the relative

effectiveness of Title IV programs and higher education tax 

expenditures, the Secretary of Education should take 

advantage of opportunities presented by recent and

anticipated substantive program changesto sponsor and

conduct evaluative research into the effectiveness of Title IV

programs and higher education tax expenditures at improving 

student outcomes.

Resolved

The Corrective Action Plan

has been developed and the

recommendation is being 

implemented.

GAO-15-59

Higher Education: Education Should

Strengthen Oversight of Schools and

Accreditors

OPE GAO 12/22/2014 1 Completed

To ensure that accreditors are reliable authorities on 

educational quality, we recommend that the Secretary of 

Education consider further evaluating existing accreditor 

standards to determine if they effectively address educational 

quality in key areas, such as student achievement. In carrying

out this evaluation, Education could consider whether there 

are additional actions it could take, within the scope of its 

existing authority, to assess accreditor standards on an 

ongoing basis, and if appropriate, Education could develop a 

legislative proposal to expand its authority to assess

accreditorstandards.

Resolved

Action has been taken. The

recommendation remains 

open until all other

recommendations have 

been completed.

GAO-15-59

Higher Education: Education Should

Strengthen Oversight of Schools and

Accreditors

OPE GAO 12/22/2014 2 Completed

To strengthen Education’s oversight of schools, we 

recommend that the Secretary of Education ensure that 

Education staff consistently review, record, and respond to 

accreditor sanction information, and clarify its guidance on 

how the agency will respond to specific accreditorsanctions.

Resolved

Action has been taken. The

recommendation remains 

open until all other

recommendations have 

been completed.

GAO-15-59

Higher Education: Education Should

Strengthen Oversight of Schools and

Accreditors

OPE GAO 12/22/2014 3 Completed

To further strengthen Education’s oversight of schools, we 

recommend that the Secretary of Education determine how 

Education can consistently leverage available accreditor

sanction data for oversight of schools to ensure it can 

systematically prioritize sanctioned schools for program 

review.

Resolved

Action has been taken. The

recommendation remains 

open until all other

recommendations have 

been completed.

GAO-15-59

Higher Education: Education Should

Strengthen Oversight of Schools and

Accreditors

OPE GAO 12/22/2014 4 Resolved

To strengthen Education’s oversight of accreditors through 

the recognition review process, we recommend that the 

Secretary of Education draw upon accreditor data to 

determine whether accreditors are consistently applying and 

enforcing their standards to ensure that the education offered 

by schools is of sufficient quality. For example, Education 

could systematically use available information related to the

frequency of accreditor sanctions or could do additional 

analyses, such as comparing accreditor sanction data with

Education’sinformation on student outcomes,to inform its

recognition reviews

Resolved

The Corrective Action Plan

has been developed and the

recommendation is being 

implemented.

GAO-15-598

Teacher Preparation Programs:

Education Should Ensure States Identify

Low-Performing Programs and Improve

Information-Sharing

OPE GAO 7/23/2015 1 Resolved

The Secretary of Education should develop a risk-based,

cost-effective strategy to verify thatstates are

implementing a process for assessing whether any 

teacher preparation programs are low-performing.

Resolved

The Corrective Action Plan

has been developed and the

recommendation is being 

implemented.

GAO-15-598

Teacher Preparation Programs:

Education Should Ensure States Identify

Low-Performing Programs and Improve

Information-Sharing

OPE GAO 7/23/2015 2 Completed

The Secretary of Education should study the usefulness of 

Title II data elements for policymakers and practitioners,

and, if warranted, develop a proposal for Congress to 

eliminate or revise any statutorily required elements that 

are not providing meaningful information.

Resolved

Action has been taken. The

recommendation remains 

open until all other

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

29

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-15-598

Teacher Preparation Programs:

Education Should Ensure States Identify

Low-Performing Programs and Improve

Information-Sharing

OPE GAO 7/23/2015 3 Completed

The Secretary of Education should identify potential limitations

in the Title II data and consistently disclose these limitations in

the reports, websites, and data tablesthe agency usesto

distribute the results. This could include more detailed 

information about data elements where definitions vary

substantially from state to state or teacher preparation 

program to teacher preparation program.

Resolved

Action has been taken. The

recommendation remains 

open until all other

recommendations have 

been completed.

GAO-15-

598

Teacher Preparation Programs: Education 

Should Ensure States Identify LowPerforming Programs and Improve 

Information-Sharing

OPE GAO 7/23/2015 4 Completed

The Secretary of Education should develop and implement 

mechanisms to systematically share information about 

teacher preparation program quality with relevant 

Department of Education program offices and states 

(including state Independent Standards Boards).

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-16-

196T

FEDERAL STUDENTLOANS: Key 

Weaknesses Limit Education’s 

Management of Contractors

FSA GAO 11/18/2015 1 Resolved

To strengthen management of the Direct Loan Program and 

ensure good customer service for borrowers, the Secretary of 

Education should direct the Office of Federal Student Aid's 

Chief Operating Officer to review its methods of providing 

instructions and guidance to servicers, identifying areas to 

improve clarity and sufficiency, and ensure consistent delivery 

of instructions and guidance to ensure program integrity and 

improve service to borrowers. For example, the Department 

could consider implementing a detailed, common servicing 

manual for the Direct Loan program.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-16-

196T

FEDERAL STUDENTLOANS: Key 

Weaknesses Limit Education’s 

Management of Contractors

FSA GAO 11/18/2015 2 Completed

To strengthen management of the Direct Loan Program and 

ensure good customer service for borrowers, the Secretary of 

Education should direct the Office of Federal Student Aid's 

Chief Operating Officer to implement a more rigorous 

methodology for selecting recorded calls between servicers 

and borrowers to review, including a clearer definition of the 

sample servicers should select, a sample that targets more 

critical and more frequent types of calls, and a verification 

process to ensure integrity of the call selection process.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-16-

196T

FEDERAL STUDENTLOANS: Key 

Weaknesses Limit Education’s 

Management of Contractors

FSA GAO 11/18/2015 3 Completed

To strengthen management of the Direct Loan Program and 

ensure good customer service for borrowers, the Secretary of 

Education should direct the Office of Federal Student Aid's 

Chief Operating Officer to better document call monitoring 

results to allow analysis of trends over time and facilitate the 

sharing of complete and consistent information from these 

efforts with FSA management.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-16-

523

Federal Student Loans: Education Could 

Improve Direct Loan Program Customer 

Service and Oversight

FSA GAO 6/22/2016 1 Resolved

To help address Education's strategic goal of providing 

superior customer service to borrowers, and to strengthen 

oversight of the Direct Loan program, the Secretary of 

Education should develop a minimum standard that specifies 

core call center operating hours to provide borrowers, 

including those on the West Coast, with improved access to 

servicers.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-16-

523

Federal Student Loans: Education Could 

Improve Direct Loan Program Customer 

Service and Oversight

FSA GAO 6/22/2016 2 Resolved

To help address Education's strategic goal of providing 

superior customer service to borrowers, and to strengthen 

oversight of the Direct Loan program, the Secretary of 

Education should ensure the new unified borrower complaint 

tracking system includes comprehensive and comparable 

information on the nature and status of borrower complaints 

made to both Education and servicers, to allow Education to 

track trends and better manage the program to effectively 

meet borrower needs.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-16-

523

Federal Student Loans: Education Could 

Improve Direct Loan Program Customer 

Service and Oversight

FSA GAO 6/22/2016 3 Resolved

To help address Education's strategic goal of providing 

superior customer service to borrowers, and to strengthen 

oversight of the Direct Loan program, the Secretary of 

Education should evaluate and make needed adjustments to 

Direct Loan servicer performance metrics and compensation 

to improve assessment, including using baseline data, and 

alignment with Federal Student Aid's strategic goals aimed at 

superior customer service and program integrity, and to 

ensure that the assignment of new loans to servicers takes 

program compliance into account.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-16-

343

Higher Education: Actions Needed to 

Improve Access to Federal Financial 

Assistance for Homeless and Foster Youth

OUS GAO 6/22/2016 1 Completed

To help foster and unaccompanied homeless youth better 

navigate the college admissions and federal student aid 

processes, the Secretaries of Education and HHS should jointly 

study potential options for encouraging and enabling child 

welfare caseworkers, McKinney-Vento homeless youth 

liaisons, and other adults who work with these youth to more 

actively assist them with college planning.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

30

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-16-

343

Higher Education: Actions Needed to 

Improve Access to Federal Financial 

Assistance for Homeless and Foster Youth

OUS GAO 6/22/2016 2 Completed

To help foster and unaccompanied homeless youth, as well as 

adults who assist these youth, better navigate the federal 

student aid process and obtain information about college 

resources, the Secretary of Education, in consultation with the 

Secretary of HHS, should create webpages directed to 

homeless and foster youth so they can more easily find 

tailored and centralized information about available federal 

and other resources, such as Pell Grants, Chafee Education 

and Training Voucher Program (Chafee ETV Vouchers), and 

waivers for college admission tests.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-16-

343

Higher Education: Actions Needed to 

Improve Access to Federal Financial 

Assistance for Homeless and Foster Youth

OUS GAO 6/22/2016 3 Resolved

To help college financial aid administrators more effectively 

implement eligibility rules for unaccompanied homeless 

youth, the Secretary of Education should make available an 

optional worksheet or form that college financial aid 

administrators can voluntarily use to document 

unaccompanied homeless youth status or encourage the use 

of existing forms that are available.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-16-

343

Higher Education: Actions Needed to 

Improve Access to Federal Financial 

Assistance for Homeless and Foster Youth

OUS GAO 6/22/2016 4 Completed

To help homeless youth more easily access federal student 

aid, the Secretary of Education should clarify its guidance to 

financial aid administrators and students about whether 

financial aid administrators should accept any unaccompanied 

homeless youth determination provided by McKinney- Vento 

homeless liaisons or other authorized officials even if a 

student is not in high school or receiving program services.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-16-

343

Higher Education: Actions Needed to 

Improve Access to Federal Financial 

Assistance for Homeless and Foster Youth

OUS GAO 6/22/2016 5 Completed

To enhance access to federal student aid for unaccompanied 

homeless youth, the Secretary of Education should consider 

developing a legislative proposal for congressional action to 

simplify the application process so that once a student has 

received an initial determination as an unaccompanied 

homeless youth, the student will not be required to have that 

status re- verified in subsequent years but attest to their 

current status on the Free Application for Federal Student Aid, 

unless a financial aid administrator has conflicting 

information.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-45

SOCIAL SECURITYOFFSETS: Improvements 

to Program Design Could Better Assist 

Older Student Loan Borrowers with 

Obtaining Permitted Relief

FSA GAO 12/20/2016 1 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

inform affected borrowers of the suspension of offset and 

potential consequences if the borrower does not take action 

to apply for a TPD discharge. Such information could include 

notification that interest continues to accrue and that offsets 

may resume once their disability benefits are converted to 

retirement benefits.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-45

SOCIAL SECURITYOFFSETS: Improvements 

to Program Design Could Better Assist 

Older Student Loan Borrowers with 

Obtaining Permitted Relief

FSA GAO 12/20/2016 2 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should revise 

forms sent to borrowers already approved for a TPD discharge 

to clearly and prominently state that failure to provide annual 

income verification documentation during the 3-year 

monitoring period will result in loan reinstatement.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-45

SOCIAL SECURITYOFFSETS: Improvements 

to Program Design Could Better Assist 

Older Student Loan Borrowers with 

Obtaining Permitted Relief

FSA GAO 12/20/2016 3 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

evaluate the feasibility and benefits of implementing an 

automated income verification process, including determining 

whether the agency has the necessary legal authority to 

implement such a process.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-45

SOCIAL SECURITYOFFSETS: Improvements 

to Program Design Could Better Assist 

Older Student Loan Borrowers with 

Obtaining Permitted Relief

FSA GAO 12/20/2016 4 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

inform borrowers about the financial hardship exemption 

option and application process on the agency's website, as 

well as the notice of offset sent to borrowers.

Resolved 

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-45

SOCIAL SECURITYOFFSETS: Improvements 

to Program Design Could Better Assist 

Older Student Loan Borrowers with 

Obtaining Permitted Relief

FSA GAO 12/20/2016 5 Resolved

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

implement an annual review process to ensure that only 

eligible borrowers are exempted from offset for financial 

hardship on an ongoing basis.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-17-22

Federal Student Loans: Education Needs 

to Improve Its Income- Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 1 Completed

The Secretary of Education should assess and improve, as 

necessary, the quality of data and methods used to forecast 

borrower incomes, and revise the forecasting method to 

account for inflation in estimates.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

31

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-17-22

Federal Student Loans: Education Needs 

to Improve Its Income- Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 2 Completed

The Secretary of Education should obtain data needed to 

assess the impact of income recertification lapses on borrower 

payment amounts, and adjust estimated borrower repayment 

patterns as necessary.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-22

Federal Student Loans: Education Needs 

to Improve Its Income- Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 3 Resolved

The Secretary of Education should complete efforts to 

incorporate repayment plan switching into the agency's 

redesigned student loan model, and conduct testing to help 

ensure that the model produces estimates that reasonably 

reflect trends in Income-Driven Repayment plan participation. 

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-17-22

Federal Student Loans: Education Needs 

to Improve Its Income- Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 4 Completed

The Secretary of Education should, as a part of the agency's 

ongoing student loan model redesign efforts, add the 

capability to produce separate cost estimates for each 

Income-Driven Repayment plan and more accurately reflect 

likely repayment patterns for each type of loan eligible for 

these plans.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-22

Federal Student Loans: Education Needs 

to Improve Its Income- Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 5 Completed

The Secretary of Education should more thoroughly test the 

agency's approach to estimating Income-Driven Repayment 

plan costs, including by conducting more comprehensive 

sensitivity analysis on key assumptions and adjusting those 

assumptions (such as the agency's Public Service Loan 

Forgiveness participation assumption) to ensure 

reasonableness.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-22

Federal Student Loans: Education Needs 

to Improve Its Income- Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 6 Completed

The Secretary of Education should publish more detailed 

Income Driven Repayment plan cost information-- beyond 

what is regularly provided through the President's budget--

including items such as total estimated costs, sensitivity 

analysis results, key limitations, and expected forgiveness 

amounts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-17-

555

Higher Education: Education Should 

Address Oversight and Communication 

Gaps in Its Monitoring of the Financial 

Condition of Schools

FSA GAO 10/5/2017 1 Resolved

To improve oversight of school finances and provide better 

information to schools and the public about its monitoring 

efforts, the Chief Operating Officer of the Office of Federal 

Student Aid should update the composite score formula to 

better measure schools' financial conditions and capture 

financial risks.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-17-

555

Higher Education: Education Should 

Address Oversight and Communication 

Gaps in Its Monitoring of the

FSA GAO 10/5/2017 2 Completed

To improve oversight of school finances and provide better 

information to schools and the public about its monitoring 

efforts, the Chief Operating Officer of the Office of Federal 

Student Aid should improve guidance to schools about how 

the financial composite score is calculated, for example,by 

updating current guidance to include explanations about 

common areas

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have

been completed.

GAO-17-

555

Higher Education: Education Should 

Address Oversight and Communication 

Gaps in Its Monitoring of the Financial 

Condition of Schools

FSA GAO 10/5/2017 3 Completed

To improve oversight of school finances and provide better 

information to schools and the public about its monitoring 

efforts, the Chief Operating Officer of the Office of Federal 

Student Aid should increase the transparency of public data 

on schools' financial health by publicly listing the final 

composite score for each school.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-18-

425

High School Sports: Many Schools 

Encouraged Equal Opportunities, but 

Education Could Further Help Athletics 

Administrators under Title IX

OCR GAO 6/11/2018 1 Completed

The Department of Education's Assistant Secretary for Civil 

Rights should determine the extent to which Title IX 

coordinators at the K-12 level are aware of and using the tools 

recommended in OCR's existing guidance and any barriers 

preventing their use of this guidance, and use this information 

in OCR's efforts to encourage them to work with athletics 

administrators on ensuring equal athletic opportunities.

Completed

GAO reviewed the 

supporting documentation;

the Department is 

gathering additional 

supporting documentation 

before the 

recommendation will be 

closed.

GAO-18-

455

HISTORICALLY BLACK COLLEGES AND 

UNIVERSITIES: Action Needed to Improve 

Participation in Education’s HBCU Capital 

Financing Program

OPE GAO 8/17/2018 1 Completed

As Education develops the required HBCU Capital Financing 

Program outreach plan, the Executive Director of the program 

should include in the plan (1) ways to increase outreach to 

individual HBCUs so that HBCU officials are informed of the 

program; (2) steps to coordinate directly with state university 

systems to specifically address state-level challenges to 

participation and share potential solutions to increase public 

HBCU participation; and (3) ways to further leverage the 

designated bonding authority in its efforts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

32

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-18-

455

HISTORICALLY BLACK COLLEGES AND 

UNIVERSITIES: Action Needed to Improve 

Participation in Education’s HBCU Capital 

Financing Program

OPE GAO 8/17/2018 2 Resolved

The Executive Director of the HBCU Capital Financing Program 

should lead an agency effort to analyze various Capital 

Financing Program loan modifications, including the effects of 

the loan deferments authorized in the 2018 Consolidated 

Appropriations Act as well as other potential modifications, to 

assess the potential benefits to HBCUs participating in the 

program, the potential cost of these options to the 

government, and their effect on the program's overall 

financial stability.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-18-93

FEDERAL Chief Information Officers: 

Critical Actions Needed to Address 

Shortcomings and Challenges in 

Implementing Responsibilities

OCIO GAO 8/7/2018 1 Completed

The Secretary of Education should ensure that the 

department's IT management policies address the role of the 

CIO for key responsibilities in the five areas we identified.

Completed

GAO reviewed the 

supporting documentation;

the Department is 

gathering additional 

supporting documentation 

before the 

recommendation will be 

closed.

GAO-18-

518

Cybersecurity: Office of Federal Student 

Aid Should Take Additional Steps to 

Oversee Non- School Partners' Protection 

of Borrower Information

FSA GAO 9/17/2018 1 Completed

The Secretary of Education should enroll loan servicers in 

FSA's continuous monitoring program and, in the interim, 

require these entities to report the results of security controls 

testing at an FSA-defined frequency.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-18-

518

Cybersecurity: Office of Federal Student 

Aid Should Take Additional Steps to 

Oversee Non- School Partners' Protection 

of Borrower Information

FSA GAO 9/17/2018 2 Resolved

The Secretary of Education should enroll private collection 

agencies in FSA's continuous monitoring program, and, in the 

interim, require these entities to test all controls at an FSAdefined frequency and regularly report the results.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-18-

518

Cybersecurity: Office of Federal Student 

Aid Should Take Additional Steps to 

Oversee Non- School Partners' Protection 

of Borrower Information

FSA GAO 9/17/2018 3 Completed

The Secretary of Education should modify FSA's agreements 

with guaranty agencies to specify a required baseline of 

security controls based on the impact level of the information 

shared with these agencies, as determined by FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-18-

518

Cybersecurity: Office of Federal Student 

Aid Should Take Additional Steps to 

Oversee Non- School Partners' Protection 

of Borrower Information

FSA GAO 9/17/2018 4 Resolved

The Secretary of Education should establish a process for 

continuous monitoring of guaranty agencies' implementation 

of security and privacy requirements between on-site 

assessments, to include testing all controls at an FSA-defined 

frequency and regularly reporting results.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-18-

518

Cybersecurity: Office of Federal Student 

Aid Should Take Additional Steps to 

Oversee Non- School Partners' Protection 

of Borrower Information

FSA GAO 9/17/2018 5 Resolved

The Secretary of Education should include specific security and 

privacy requirements in agreements with the Federal Family 

Education Loan (FFEL) Program lenders based on FSA's 

categorization of the information shared with the lenders.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-18-

518

Cybersecurity: Office of Federal Student 

Aid Should Take Additional Steps to 

Oversee Non- School Partners' Protection 

of Borrower Information

FSA GAO 9/17/2018 6 Resolved

The Secretary of Education should develop policies and 

procedures to gain assurance that FFEL lenders have 

appropriate security and privacy controls in place and that 

these controls are being regularly tested and monitored.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-19-58

Cloud Computing: Agencies Have 

Increased Usage and Realized Benefits, 

but Cost and Savings Data Need to Be 

Better Tracked

OCIO GAO 5/6/2019 1 Completed

The Secretary of Education should ensure that the CIO of 

Education establishes guidance on assessing new and existing 

IT investments for suitability for cloud computing services, in 

accordance with OMB guidance.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-19-58

Cloud Computing: Agencies Have 

Increased Usage and Realized Benefits, 

but Cost and Savings Data Need to Be 

Better Tracked

OCIO GAO 5/6/2019 2 Completed

The Secretary of Education should ensure that the CIO of 

Education completes an assessment of all IT investments for 

suitability for migration to a cloud computing service, in 

accordance with OMB guidance.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-19-58

Cloud Computing: Agencies Have 

Increased Usage and Realized Benefits, 

but Cost and Savings Data Need to Be 

Better Tracked

OCIO GAO 5/6/2019 3 Completed

The Secretary of Education should ensure that the CIO of 

Education establishes a consistent and repeatable mechanism 

to track savings and cost avoidances from the migration and 

deployment of cloud services.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-19-

347

Federal Student Loans: Education Needs 

to Verify Borrowers' Information for 

Income- Driven Repayment Plans

FSA GAO 7/25/2019 1 Resolved

The Chief Operating Officer of Federal Student Aid should 

obtain data in order to verify income information for 

borrowers reporting zero income on IDR applications. For 

example, Education could pursue access to federal data 

sources or obtain access to an appropriate private data 

source.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

33

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-19-

347

Federal Student Loans: Education Needs 

to Verify Borrowers' Information for 

Income- Driven Repayment Plans

FSA GAO 7/25/2019 2 Resolved

The Chief Operating Officer of Federal Student Aid should 

implement data analytic practices, such as data matching, and 

follow-up procedures to review and verify that borrowers 

reporting zero income on IDR applications do not have sources 

of taxable income at the time of their application.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-19-

347

Federal Student Loans: Education Needs 

to Verify Borrowers' Information for 

Income- Driven Repayment Plans

FSA GAO 7/25/2019 3 Resolved

The Chief Operating Officer of Federal Student Aid should 

implement data analytic practices, such as data mining, and 

follow-up procedures to review and verify family size entries 

in IDR borrower applications. For example, Education could 

review and verify all borrower reports of family size or a 

subset identified as being most susceptible to fraud or error.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-20-

129

INFORMATIONTECHNOLOGY: Agencies 

Need to Fully Implement Key Workforce 

Planning Activities

OFO GAO 3/12/2020 1 Completed

The Secretary of Education should ensure that the agency fully 

implements each of the seven key IT workforce planning 

activities it did not fully implement.

Completed

GAO reviewed the 

supporting documentation;

the Department is 

gathering additional 

supporting documentation 

before the 

recommendation will be 

closed.

GAO-20-

345

K-12 EDUCATION: Education Needs to 

Address Significant Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 1 Completed

The Assistant Secretary for the Office for Civil Rights should 

revise its CRDC business rule to require that every school

district reporting zeros, regardless of district size or numbers 

of students with disabilities, affirm the zeros are correct

during the CRDC data submission process.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-20-

345

K-12 EDUCATION: Education Needs to 

Address Significant Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 2 Completed

The Assistant Secretary for the Office for Civil Rights should 

develop and implement a CRDC business rule that targets

schools and school districts that report very low numbers of 

incidents and set data-driven thresholds to detect such

incidents.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-20-

345

K-12 EDUCATION: Education Needs to 

Address Significant Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 3 Completed

The Assistant Secretary for the Office for Civil Rights should 

develop and implement a CRDC business rule that targets

schools and schools districts that report very high number of 

incidents and set data-driven thresholds to detect such 

incidents.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-20-

345

K-12 EDUCATION: Education Needs to 

Address Significant Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 4 Completed

The Assistant Secretary for the Office for Civil Rights should 

apply the CRDC business rule targeting illogical data at the

school level to all schools, regardless of the number of 

incidents reported.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-20-

345

K-12 EDUCATION: Education Needs to 

Address Significant Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 5 Resolved

The Assistant Secretary for the Office for Civil Rights should 

identify the factors that cause underreporting and 

misreporting of restraint and seclusion and take steps to help 

school districts overcome these issues.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-20-

345

K-12 EDUCATION: Education Needs to 

Address Significant Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 6 Completed

The Assistant Secretary for the Office for Civil Rights should 

further refine and clarify federal restraint and seclusion 

definitions and take steps to ensure that this information is 

conveyed to school districts. This could include providing 

common classroom scenarios that highlight the differences 

between a restraint and an escort, and a time out and 

seclusion. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-21-5 Higher Education: Department of 

Education Should OPE GAO 8/31/2021 1 Resolved

The Assistant Secretary for the Office of Postsecondary 

Education should take additional steps to ensure the 

performance data TRIO grantees report are reliable.

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-21-5 

Higher Education: Department of 

Education Should Further Assess College 

Access Grant Programs

OPE GAO 8/31/2021 2 Completed

The Assistant Secretary for the Office of Postsecondary 

Education should develop a plan—with specific actions and 

milestone dates—for assessing the effectiveness of TRIO 

programs that serve students using methods that are 

consistent with its statutory authority.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-22- 

105024

CRITICAL INFRASTRUCTUREPROTECTION: 

Education Should Take Additional Steps 

to Help Protect K- 12 Schools from Cyber 

Threats

OESE GAO 1/6/2022 1 Completed

The Secretary of Education should initiate a meeting with the 

Director of CISA to determine how to update its sector-specific 

plan (SSP) for the Education subsector. The plan should assess 

and prioritize federal actions to assist K-12 schools in 

protecting themselves from cyberattacks.

Completed

GAO is currently reviewing 

all supporting 

documentation.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

34

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-22- 

105024

CRITICAL INFRASTRUCTUREPROTECTION: 

Education Should Take Additional Steps 

to Help Protect K- 12 Schools from Cyber 

Threats

OESE GAO 1/6/2022 2 Completed

The Secretary of Education should make a determination, in 

consultation with the Director of CISA and based on current 

cybersecurity risks, on whether subsector-specific guidance is 

needed for the Education subsector.

Completed

GAO is currently reviewing 

all supporting 

documentation.

GAO-21-65

Public Service Loan Forgiveness: DOD and 

Its Personnel Could Benefit from 

Additional Program Information

FSA GAO 3/3/2022 1 Resolved

The Secretary of Education should ensure that the Chief 

Operating Officer of the Office of Federal Student Aid 

collaborates with officials in the Office of the Under Secretary 

of Defense for Personnel and Readiness to share information 

about the PSLF program, including current information on 

program participation and eligibility, PSLF program 

requirements, and the potential to pursue PSLF and DOD's

student loan repayment. For example, Education and DOD 

could use interagency groups or agreements to help improve 

information sharing among department officials and with 

military and civilian personnel.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-21-65

Public Service Loan Forgiveness: DOD and 

Its Personnel Could Benefit from 

Additional Program Information

FSA GAO 3/3/2022 2 Resolved

The Secretary of Education should ensure that the Chief 

Operating Officer of the Office of Federal Student Aid updates

the student loan guide for service members to provide 

information on applying for the PSLF program and its 

temporary expanded process, as well as the steps borrowers

can take to count their annual payment from DOD's student 

loan repayment program as multiple qualifying payments for 

the PSLF program.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

104444

K-12 Education: Department of Education 

Should Help States Address Student 

Testing Issues and Financial Risks 

Associated with Virtual Schools, 

Particularly Virtual Charter Schools

OESE GAO 4/12/2022 1 Completed

The Secretary of Education should examine the significantly 

lower participation rates of students attending public virtual 

schools on required state standardized tests to identify 

challenges contributing to the lower participation, and share 

strategies to help states increase the participation of these 

students.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-22- 

104444

K-12 Education: Department of Education 

Should Help States Address Student 

Testing Issues and Financial Risks 

Associated with Virtual Schools, 

Particularly Virtual Charter Schools

OESE GAO 4/12/2022 2 Completed

The Secretary of Education should take steps to help states 

ensure that they report comparable attendance data across 

their virtual and brick-and-mortar schools for federal reporting 

purposes.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-22- 

104444

K-12 Education: Department of Education 

Should Help States Address Student 

Testing Issues and Financial Risks 

Associated with Virtual Schools, 

Particularly Virtual Charter Schools

OESE GAO 4/12/2022 3 Completed

The Secretary of Education should identify the factors that 

cause underreporting and misreporting of information on 

management organizations that contract with charter schools, 

including virtual charter schools, and take steps to help states 

report accurate data on these contracts.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-22- 

104602

TRIBAL FUNDING Actions Needed to 

Improve Information on Federal Funds 

That Benefit Native Americans

OESE GAO 10/25/2022 1 Completed

The Secretary of Education should ensure that the department 

develops a formal process to ensure meaningful and timely 

input from tribal officials when formulating budget requests 

for programs serving tribes and their members.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

GAO-23- 

105480

CRITICAL INFRASTRUCTUREPROTECTION - 

Additional Federal Coordination Is 

Needed to Enhance K-12 Cybersecurity

OESE GAO 10/26/2022 1 Resolved

The Secretary of Education, in consultation with the 

Cybersecurity and Infrastructure Security Agency and other 

stakeholders involved in updating the Education Facilities 

Sector-Specific Plan, should establish a collaborative 

mechanism, such as an applicable government coordinating

council, to coordinate cybersecurity efforts between agencies 

and with the K-12 community.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105480

CRITICAL INFRASTRUCTUREPROTECTION - 

Additional Federal Coordination Is 

Needed to Enhance K-12 Cybersecurity

OESE GAO 10/26/2022 2 Resolved

The Secretary of Education should develop metrics for 

obtaining feedback to measure the effectiveness of 

Education's K-12 cybersecurity-related products and services 

that are available for school districts.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105480

CRITICAL INFRASTRUCTUREPROTECTION - 

Additional Federal Coordination Is 

Needed to Enhance K-12 Cybersecurity

OESE GAO 10/26/2022 3 Resolved

The Secretary of Education, in coordination with federal and 

nonfederal stakeholders, should determine how best to help 

school districts overcome the identified challenges and 

consider the identified opportunities for addressing cyber 

threats, as appropriate.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

104463

HIGHER EDUCATION -Education Needs to 

Strengthen Its Approach to Monitoring 

Colleges' Arrangements with Online 

Program Managers

FSA GAO 10/26/2022 1 Completed

The Secretary of Education should provide additional 

instructions for inclusion in the Compliance Supplement to 

help auditors better identify and assess potential incentive 

compensation ban violations when a college contracts with an 

OPM. Additional instructions should prompt auditors to ask 

specifically about OPMs, direct auditors to obtain and assess 

compensation information for OPM staff who provide 

recruiting services, and reference relevant guidance including 

the 2011 Dear Colleague Letter.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

35

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-22- 

104463

HIGHER EDUCATION -Education Needs to 

Strengthen Its Approach to Monitoring 

Colleges' Arrangements with Online 

Program Managers

FSA GAO 10/26/2022 2 Resolved

The Secretary of Education should provide additional 

instructions to colleges regarding the information they must 

provide about their OPM arrangements during compliance 

audits and program reviews. Additional instructions should 

explain that colleges are responsible for both identifying all 

OPM contracts that include recruiting, and then providing 

auditors and Education's program review staff with copies of 

those contracts and information on how covered OPM staff 

are compensated.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105180

K-12 Education: Education Should Assess 

Its Efforts to Address Teacher Shortages OESE GAO 10/27/2022 1 Resolved

The Secretary of Education should build on the department's 

efforts to raise public awareness about the value of teachers 

by developing and including in its Elevating Teachers strategy 

time frames, milestones, and performance measures to gauge 

results.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105180

K-12 Education: Education Should Assess 

Its Efforts to Address Teacher Shortages OESE GAO 10/27/2022 2 Resolved

The Secretary of Education should direct Federal Student Aid 

and the Offices of Elementary and Secondary Education and 

Special Education and Rehabilitative Services to collect 

resources that address the key challenges contributing to 

teacher shortages, and share those resources with states and 

school districts in an easily accessible manner to help them 

address specific recruitment and retention challenges.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

103720

Federal Student Aid:: Education Needs to 

Take Steps to Ensure Eligible Loans 

Receive Income- Driven Repayment 

Forgiveness

FSA GAO 11/30/2022 1 Completed

The Chief Operating Officer of Federal Student Aid should 

develop and implement procedures to identify loans that are

at higher risk of having payment tracking errors for IncomeDriven Repayment loan forgiveness, and take steps to ensure 

that eligible borrowers with such loans receive timely 

forgiveness. These steps could include procedures for verifying 

and correcting payment counts or other actions to address 

any potential errors that could affect forgiveness for these 

higher-risk loans.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

GAO-22- 

103720

Federal Student Aid:: Education Needs to 

Take Steps to Ensure Eligible Loans 

Receive Income- Driven Repayment 

Forgiveness

FSA GAO 11/30/2022 2 Resolved

The Chief Operating Officer of Federal Student Aid should 

ensure additional information about IDR forgiveness rules and

requirements, including what counts as a qualifying payment 

toward forgiveness, is included in key communications to 

borrowers enrolled in IDR plans. Education could provide this 

information to borrowers or could direct servicers to provide 

it.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

103720

Federal Student Aid:: Education Needs to 

Take Steps to Ensure Eligible Loans 

Receive Income- Driven Repayment 

Forgiveness

FSA GAO 11/30/2022 3 Resolved

The Chief Operating Officer of Federal Student Aid should 

ensure IDR borrowers are regularly notified about the option 

to request their counts of qualifying payments toward IDR 

forgiveness and the option to request verification of those 

counts if needed. Education could provide this information to 

borrowers or could direct servicers to provide it.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

103720

Federal Student Aid:: Education Needs to 

Take Steps to Ensure Eligible Loans 

Receive Income-Driven Repayment

FSA GAO 11/30/2022 4 Resolved

The Chief Operating Officer of Federal Student Aid should 

develop and implement procedures for verifying counts of 

qualifying payments toward IDR forgiveness when requested 

by borrowers so that any inaccuracies can be corrected. 

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

103720

Federal Student Aid:: Education Needs to 

Take Steps to Ensure Eligible Loans 

Receive Income-Driven Repayment

FSA GAO 11/30/2022 5 Resolved

The Chief Operating Officer of Federal Student Aid should 

ensure regular updates on counts of qualifying payments 

toward IDR forgiveness are provided to, at a minimum, IDR 

borrowers who did not have loans serviced by Education’s

original loan servicer for the Direct Loan program.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

105065

Privacy: Dedicated Leadership Can 

Improve Programs and Address 

Challenges

OPEPD GAO 11/30/2022 1 Resolved

The Secretary of Education should establish a time frame for 

updating the department's policies for creating, reviewing, 

and publishing system of records notices, and make these 

updates.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

105397

COVID-19: Current and Future Federal 

Preparedness Requires Fixes to Improve 

Health Data and Address Improper 

Payments

OFO GAO 12/19/2022 1 Resolved

The Secretary of Education should document policies and 

procedures for providing information to the Office of 

Management and Budget to better enable it to annually 

update the Compliance Supplement that include steps for (1) 

establishing management's expectations of staff competence 

for key roles (e.g., relevant knowledge, skills and abilities) and 

providing ongoing training, and (2) agency officials proactively 

involving internal stakeholders (e.g., the inspector general, 

general counsel and chief financial officer) and external 

stakeholders (e.g., the audit community) when developing 

audit procedures, prior to submitting drafts to the Office of 

Management and Budget, in order to ensure the guidance 

meets users' needs. See the Single Audit Compliance 

Supplement enclosure.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

36

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-23- 

105469

K-12 Education: Additional Guidance 

Could Improve the Equitable Services 

Process for School Districts and Private 

Schools 

OESE GAO 5/17/2023 1 Resolved

The Secretary of Education should develop additional 

guidance for states to help ensure ombuds have the capacity 

to manage their responsibilities and to mitigate real or 

perceived threats to ombuds' impartiality. For example, 

Education's guidance could provide examples of ombuds' 

activities, and advise states to also consider any other 

responsibilities assigned to the ombuds, and how these may 

affect the ombuds' capacity and real or perceived impartiality.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105469

K-12 Education: Additional Guidance 

Could Improve the Equitable Services 

Process for School Districts and Private 

Schools 

OESE GAO 5/17/2023 2 Resolved

The Secretary of Education should provide ombuds with more 

opportunities for training on topics such as monitoring and 

enforcing requirements related to equitable services; the role 

of the ombuds and ESEA programs; and notifying private 

schools and school districts about the ombuds' existence and 

role, and the types of issues with which ombuds may be 

available to assist—for example, issues related to 

consultations and delays in receiving equitable services.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105469

K-12 Education: Additional Guidance 

Could Improve the Equitable Services 

Process for School Districts and Private 

Schools 

OESE GAO 5/17/2023 3 Resolved

The Secretary of Education should develop and widely 

circulate guidance, model templates, checklists, or other 

materials for states and appellants regarding the material to 

include in ESEA equitable services appeals that will support 

Education with meeting the 90-day legal deadline for 

resolution.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105469

K-12 Education: Additional Guidance 

Could Improve the Equitable Services 

Process for School Districts and Private 

Schools 

OESE GAO 5/17/2023 4 Resolved

The Secretary of Education should prioritize investigations and 

resolutions of appeals related to equitable services to meet 

the 90-day legal deadline for resolution

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105551

Department of Education: Additional 

Data Collection Would Help Assess the 

Performance of a Program Supporting 

College Students with Disabilities

OPE GAO 9/6/2023 1 Resolved

Education's Assistant Secretary for Postsecondary Education 

should collect data from SSS grantees on each participant’s

disability status and use this information to report on program 

performance for participants with disabilities. 

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105348

Department of Education Should Provide 

Information on Equity and Safety in 

School Dress Codes

OCR GAO 9/28/2023 1 Resolved

The Secretary of Education should provide resources to help 

districts and schools design equitable dress codes to promote 

a supportive and inclusive learning environment.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105348

Department of Education Should Provide 

Information on Equity and Safety in 

School Dress Codes

OCR GAO 9/28/2023 2 Resolved

The Secretary of Education should include dress code 

information in existing resources on safe and supportive

schools. This information could include examples of dress 

codes that safeguard students ‘privacy and body autonomy.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105348

Department of Education Should Provide 

Information on Equity and Safety in 

School Dress Codes

OCR GAO 9/28/2023 3 Resolved

The Secretary of Education should provide resources for 

states, school districts, and schools on the equitable

enforcement of discipline, including dress code discipline. 

These resources should include information that helps states, 

school districts, and schools address potential disparities and 

disproportionality in dress code enforcement, as appropriate

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105348

Department of Education Should Provide 

Information on Equity and Safety in 

School Dress Codes

OCR GAO 9/28/2023 4 Resolved

The Secretary of Education should collect information on the 

prevalence and effects of informal removals and nonexclusionary discipline and disseminate this information to 

states, school districts, and schools.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-24-

16019

Special Education: Additional Data Could 

Help Early Intervention Programs Reach 

More

OSERS GAO 10/5/2023 1 Resolved

The Assistant Secretary for Special Education and 

Rehabilitative Services should encourage all states to use 

demographic data they already collect to maximize children's 

access to Part C early intervention services.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is

being implemented.

GAO-23- 

105333

Information Technology: Education 

Needs to address Student Aid FSA GAO 10/16/2023 1 Resolved

The Chief Operating Officer of FSA should ensure that, moving 

forward, the Next Gen program tracks and monitors all of its 

costs, including government labor costs.

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization

FSA GAO 10/16/2023 2 Resolved

The Chief Operating Officer of FSA should update FSA's cost 

estimation guidance for its acquisition programs to 

incorporate the best practices called for in GAO Cost 

Estimating and Assessment Guide. (PRIORITY REC)

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is

being implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

37

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization

FSA GAO 10/16/2023 3 Resolved

The Chief Operating Officer of FSA should update the cost 

estimate for the Next Gen program to ensure it accounts for

all costs and incorporates the best practices called for in GAO 

Cost Estimating and Assessment Guide.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is

being implemented.

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization Weaknesses

FSA GAO 10/16/2023 4 Resolved

The Chief Operating Officer of FSA should revise the schedule 

estimate for the Next Gen FSA program to incorporate the 

best practices called for in GAO Schedule Assessment Guide.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105333

Information Technology: Education 

Needs toad dress Student Aid FSA GAO 10/16/2023 5 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project defines metrics for tracking the baseline requirements

and the rationale for using the metrics.

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs toad dress Student Aid FSA GAO 10/16/2023 6 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project documents how detailed requirements meet the

business need for the project.

Resolved

The Corrective Action Plan

has been developed and 

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs toad dress Student Aid FSA GAO 10/16/2023 7 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project captures work performance data and information to 

identify scope variances and their causes.

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid FSA GAO 10/16/2023 8 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project identifies success criteria and measurable project

objectives.

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization Weaknesses

FSA GAO 10/16/2023 9 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project updates the quality management section of its project 

management plan, and other related quality management 

documentation, to account for actual project results. 

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105333

Information Technology: Education

Needs to Address Student Aid FSA GAO 10/16/2023 10 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project develops executable quality activities that incorporate

FSA's quality policies into the project.

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid FSA GAO 10/16/2023 11 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project determines that contractor deliverables meet the

terms of the contract prior to acceptance

Resolved

The Corrective Action Plan 

has been developed and

the recommendation

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization

FSA GAO 10/16/2023 12 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project develops and maintains a stakeholder register that 

includes identification information or specifics around the 

level of engagement for each stakeholder.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is

being implemented.

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization Weaknesses

FSA GAO 10/16/2023 13 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project defines specific strategies for engaging with 

stakeholders and updates its stakeholder engagement plan to 

reflect new or changed management strategies required to 

effectively engage stakeholders.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

105333

Information Technology: Education 

Needs to Address Student Aid 

Modernization Weaknesses

FSA GAO 10/16/2023 14 Resolved

The Chief Operating Officer of FSA should ensure that the PPO 

project monitors work performance information that reflects

the actual level of stakeholder support and engagement 

relative to the desired level during all phases of the project 

lifecycle.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

104403

College Closures: Education Should 

Improve Outreach to Borrowers about 

Loan Discharges

FSA GAO 10/16/2023 1 Resolved

The Chief Operating Officer of Federal Student Aid should 

implement additional strategies to identify college closures in 

a timely manner. For example, Education could leverage 

available data to identify potential closures, record known 

closures as soon as possible, and impose penalties on colleges 

that do not report closures.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

38

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

GAO-22- 

104403

College Closures: Education Should 

Improve Outreach to Borrowers about 

Loan Discharges

FSA GAO 10/16/2023 2 Resolved

The Chief Operating Officer of Federal Student Aid should 

instruct loan servicers to use more frequent reports from 

Education on closures, such as the weekly reports, to send 

notifications to borrowers of their potential eligibility for a 

closed school discharge earlier.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

104403

College Closures: Education Should 

Improve Outreach to Borrowers about 

Loan Discharges

FSA GAO 10/16/2023 3 Resolved

The Chief Operating Officer of Federal Student Aid should 

develop guidance for what information loan servicers should

include in the notification letters they send to borrowers after 

a school closure informing them about their eligibility for a 

discharge.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-22- 

104403

College Closures: Education Should 

Improve Outreach to Borrowers about 

Loan Discharges

FSA GAO 10/16/2023 4 Resolved

The Chief Operating Officer of Federal Student Aid should 

ensure additional outreach is provided to at-risk borrowers

who are potentially eligible for a closed school discharge. At a 

minimum, this should include additional communication to 

borrowers with student loans in delinquency or default.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

GAO-23- 

104832

Higher Education: Department of 

Education Should Improve Enforcement FSA GAO 10/25/2023 1 Resolved

The Chief Operating Officer of the Office of Federal Student 

Aid should complete written procedures for selecting colleges

for investigation of possible substantial misrepresentation and 

for conducting investigations.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is

being implemented.

GAO-23- 

104832

Higher Education: Department of 

Education Should Improve Enforcement FSA GAO 10/25/2023 2 Resolved

The Chief Operating Officer of the Office of Federal Student 

Aid should update written procedures for imposing penalties, 

as appropriate, on colleges that are found to have engaged 

insubstantial misrepresentation.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is

being implemented.

GAO-23- 

104830

Workforce Innovation and Opportunity 

Act: Additional Steps Needed to Help 

States Collect Complete Enrollment 

Information

OSERS GAO 12/29/2023 1 Unresolved

The Secretary of Education should work with the Secretary of 

Labor to determine how to better assist WIOA core programs 

in collecting complete information on co-enrollment, for 

example, by providing additional information or technical 

assistance to help states better share information on 

participants across programs.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 1 Resolved

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.1 Identify and begin tracking all active contractor 

employees assigned to FSA contracts, along with their risk 

level and any IT access, to ensure that all contractor 

employees have undergone security screenings at appropriate 

risk levels as required by Department policy. For those who 

have not, take immediate action to complete the security 

screenings and/or deny further access to Department 

facilities, systems, and information until appropriate security 

screenings are completed or required screening information is 

submitted. Alert the Department CISO of the condition.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 1 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.1 Ensure that staff involved in the contractor 

personnel security screening process are aware of and comply 

with the Directive requirements, to include any subsequent 

updates to the requirements, and fulfill their responsibilities 

for processing security screenings.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 2 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.2 Develop written policies and procedures to comply 

with the Directive, to include explanations of the key duties to 

be performed by specific FSA staff, requirements of the 

contract positions and risk designation process including the 

use of Position Designation Records, and other internal 

requirements for the FSA contractor personnel security 

screening process, as well as contractor employee departure 

procedures.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 2 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.2 Determine through system security audit logs and 

other appropriate validation processes, if there were instances 

of unauthorized access to Department information and 

systems and report appropriately, at a minimum to the 

Department's CISO.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 3 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.3 Have appropriate FSA staff develop and approve 

complete position category listings and associated risk level 

designations for all contractor positions on each contract, 

through FSA justification of position responsibilities and 

access, and through reconciliation of current contract position 

risk levels and any available position risk level designation 

records.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

39

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 3 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.3 Ensure that security screenings and 

reinvestigations are initiated within the timeframes 

established by the Directive.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 4 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.4 Ensure that screenings are initiated at the 

appropriate risk level based on the contractor employee's 

position risk level that was classified and approved by FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 4 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.4 Ensure that all contractor employees complete the 

appropriate screening steps before receiving access to IT 

systems or Department sensitive or Privacy Act-protected 

information.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 5 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.5 Coordinate with OM to learn the adjudication 

results of current contractor employees assigned to FSA 

contracts to ensure that all contractor employees either have 

a screening initiated or have been appropriately cleared to 

work on Department contracts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 5 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.5 Ensure that contractor employees review and sign 

applicable Rules of Behavior for IT systems they are accessing.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 6 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.6 Monitor the screening status of contractor 

employees until final OM adjudication decisions are made.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 6 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.6 Ensure that ISSOs maintain and exercise access 

approval rights over any IT systems that contain or can access 

sensitive Department data, whether owned by the 

Department or by the contractor, and modify applicable 

contracts accordingly to reflect the FSA ISSO approval rights.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 7 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.7 Maintain all information and records required by 

the Directive, to include up-to-date listings of all contractor 

employees assigned to FSA contracts and records of OM 

adjudication decisions for all contractor employees assigned 

to FSA contracts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 7 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.7 Ensure that any contractor employees with 

discontinued or rejected investigations have all access to 

sensitive Department information, including any IT access, 

discontinued until appropriate screening steps have been 

completed. Alert the Department CISO should this condition 

exist.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 8 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:1.8 Ensure that all contractor employee departures are 

reported to OM as required, and inform contractor companies 

on a regular basis of their responsibility to notify FSA of 

contractor employee departures. Also ensure that contractors 

provide PIV cards to the COR upon contractor employee 

departure, as required.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 8 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.8 Ensure that all non-U.S. citizens, current and 

prospective, are permitted to work on Department contracts 

only after appropriate steps have been taken with regard to 

waiver documentation, as required by the Directive.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19-R0003 REVIEW OF FSA CONTRACTOR SECURITY 

SCREENING PROCESS FSA OIG 4/17/2018 9 Completed

(Significant) We recommend that the Chief Operating Officer 

for FSA:2.9 Ensure that FSA staff are aware of and have an 

understanding of their responsibilities and applicable policies 

and procedures.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

40

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 1 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.11Allocate appropriate resources to the Compliance Office 

based on the stated priority of reducing or eliminating the 

investigation backlog so that FERPA complaints are resolved in 

a timely manner.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 2 Resolved

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--1.21Work 

with the Office of General Counsel to resolve outstanding 

policy issues that impede the Compliance Office's ability to 

investigate certain FERPA complaints.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 3 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.3I1mplement an effective FERPA complaint tracking system 

that allows the Compliance Office to account for and track all 

complaints it receives, including the status and outcome of 

each complaint, and that provides an effective mechanism for 

reliable performance measurement and reporting.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 4 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--1.41Use 

reliable performance data to design and implement 

appropriate performance standards for the Compliance Office 

as a whole and for individual personnel responsible for 

handling complaints.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 5 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.5I1nvestigate all complaints that meet the criteria requiring 

investigation and do not place complaints into an "inactive" 

status.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 6 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.61Revise processes for resolving FERPA complaints to ensure 

effective and appropriate communication with the 

complainant, to include providing dismissal notifications, 

updates, and responses to inquiries in a timely manner and 

recording all communication in the tracking system.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 7 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.71Design and implement a risk-based approach to 

processing and resolving FERPA complaints, where complaints 

deemed highest risk are prioritized. Risk can be evaluated 

based on the subject matter of the complaint, the severity of 

risk to student privacy, the number of students affected, or 

other relevant factors.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A09-R0008 OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA COMPLAINTS OPEPD OIG 11/26/2018 8 Resolved

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.81Review and evaluate its current policies and procedures 

for processing FERPA complaints to ensure they are complete 

and appropriate.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 1.1 We recommend that the Deputy Secretary 

and Chief Operating Officer require that OCIO and FSA 

incorporate additional measures to, at a minimum, achieve 

Level 3 Consistently Implemented status of the Risk 

Management program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 2.1 We recommend that the Deputy Secretary 

and Chief Operating Officer require that OCIO and FSA 

incorporate additional measures to, at a minimum, achieve 

Level 3 Consistently Implemented status of the Configuration 

Management program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 3.1 We recommend that the Deputy Secretary 

and Chief Operating Officer require OCIO and FSA to 

incorporate additional measures to, at a minimum, achieve 

Level 3 Consistently Implemented status of the Identity and 

Access Management program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 4.1 We recommend that the Deputy Secretary 

and the Chief Operating Officer require OCIO and FSA to 

incorporate additional measures to, at a minimum, achieve 

Level 3 Consistently Implemented status of the Data 

Protection and Privacy program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

41

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 5.1 We recommend that the Deputy Secretary 

require OCIO to incorporate additional measures to, at a 

minimum, achieve Level 3 Consistently Implemented status of 

the Security Training program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 6.1 We recommend that the Deputy Secretary 

and the Chief Operating Officer require OCIO and FSA to 

incorporate additional measures to, at a minimum, achieve 

Level 3 Consistently Implemented status of the ISCM program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 7.1 We recommend that the Deputy Secretary 

require OCIO to incorporate additional measures to, at a 

minimum, achieve Level 3 Consistently Implemented status of 

the Incident Response program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 8.1 We recommend that the Chief Operating 

Officer require FSA to incorporate additional measures to, at a 

minimum, achieve Level 4 Managed and Measurable status of 

the Contingency Planning program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 1.2 We recommend that the Deputy Secretary 

and Chief Operating Officer require that OCIO and FSA ensure 

that POA&M remediation is performed within the required 

timeframe.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 2.2 We recommend that the Deputy Secretary 

and Chief Operating Officer require that OCIO and FSA migrate 

to Transport Layer Security 1.2 or higher as the only 

connection for all Department connections.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 3.2 We recommend that the Deputy Secretary 

and Chief Operating Officer require OCIO and FSA to ensure 

that terminated users' network access is removed timely.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 4.2 We recommend that the Deputy Secretary 

require OCIO to ensure that Privacy Impact Assessments are 

reviewed every 2 years.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 5.2 We recommend that the Deputy Secretary 

require OCIO to ensure that all new users complete the 

mandatory training requirements before they receive access 

to Departmental systems.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 6.2 We recommend that the Deputy Secretary 

require OCIO to automate its capabilities for monitoring the 

security controls effectiveness and overall implementation of 

the ISCM Roadmap. (Repeat Recommendation FY 2018 & FY 

2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 7.2 We recommend that the Deputy Secretary 

require OCIO to ensure that incidents are consistently 

submitted to the OIG within the required timeframe.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 8.2 We recommend that the Chief Operating 

Officer require FSA to ensure that contingency plans, and 

other artifacts impacting contingency plans, are documented 

and updated in a consistent and timely manner.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 1.3 We recommend that the Deputy Secretary 

and Chief Operating Officer require that OCIO and FSA ensure 

that all POA&Ms are assigned with the required appropriate 

remediation official.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

42

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 2.3 We recommend that the Deputy Secretary 

and Chief Operating Officer require that OCIO and FSA review 

solutions to ensure that the default username and password 

has been changed.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 3.3 We recommend that the Deputy Secretary 

and Chief Operating Officer require OCIO and FSA to ensure 

that access agreements for users accessing Department and 

FSA systems are documented and maintained. (Repeat 

Recommendation FY 2018 & FY 2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 5.3 We recommend that the Deputy Secretary 

and Chief Operating Officer require OCIO and FSA to ensure 

that the process for ensuring completion of role-based 

training is fully implemented.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 7.3 We recommend that the Deputy Secretary 

require OCIO to ensure that data loss prevention technologies 

work as intended for the blocking of sensitive information 

transmission.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) We recommend that the Deputy Secretary 

require OCIO to ensure the completion of Phases 1 and 2 of 

the CDM program. (Repeat Recommendation FY 2018 & FY 

2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 4 Resolved

(Significant) 2.4 We recommend that the Deputy Secretary 

require OCIO to ensure that 51 websites are routed through a 

trusted internet connection or managed trusted internet 

protocol service.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 4 Completed

(Significant) 3.4 We recommend that the Deputy Secretary 

and Chief Operating Officer require OCIO and FSA to 

consistently document position risk designations for 

background investigations.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 4 Completed

(Significant) We recommend that the Deputy Secretary 

require OCIO to implement a process that ensures data 

reported on the Cybersecurity Framework Risk Scorecard is 

accurate.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 5 Completed

(Significant) 2.5 We recommend that the Deputy Secretary 

require OCIO to ensure that all existing websites and services 

are accessible through a secure connection as required by 

OMB M-15-13.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 5 Completed

(Significant) 3.5 We recommend that the Deputy Secretary 

require OCIO to fully implement the Department's ICAM 

strategy to ensure that the Department meets full Federal 

government implementation of ICAM. (Repeat 

Recommendation FY 2018 & FY 2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 6 Completed

(Significant) 2.6 We recommend that the Chief Operating 

Officer require FSA to discontinue the use of unsupported 

operating systems, databases, and applications.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 6 Completed

(Significant) 3.6 We recommend that the Deputy Secretary 

require OCIO to ensure that the network access control 

solution is fully implemented to ensure identification and 

authentication of devices connected to the network.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 7 Completed

(Significant) 2.7 We recommend that the Chief Operating 

Officer require FSA to ensure that all websites and portals 

hosting personally identifiable information are configured not 

to display clear text.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

43

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 7 Completed

(Significant) 3.7 We recommend that the Deputy Secretary 

require OCIO to validate the inactivity settings to ensure 

sessions time out after 30 minutes of inactivity.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 8 Completed

(Significant) 2.8 We recommend that the Chief Operating 

Officer require FSA eliminate the use of Social Security 

numbers as an authentication element when logging into FSA 

websites by requiring the user to create a unique identifier for 

account authentication. (Repeat Recommendation FY 2018 & 

FY 2019).

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 8 Completed

(Significant) 3.8 We recommend that the Chief Operating 

Officer require FSA to fully implement the process for 

identifying, managing, and tracking activity of privileged user 

accounts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 9 Completed

(Significant) 2.9 We recommend that the Chief Operating 

Officer require FSA to immediately correct or mitigate the 

vulnerabilities identified during the security assessment.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 9 Completed

(Significant) 3.9 We recommend that the Chief Operating 

Officer require FSA to enforce a two-factor authentication 

configuration for all user connections to systems and 

applications.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 10 Completed

(Significant) 3.10 We recommend that the Chief Operating 

Officer require FSA to create corrective action plans to remedy 

database vulnerabilities for all database vulnerabilities 

identified.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 11 Completed

(Significant) 3.11 We recommend that the Chief Operating 

Officer require FSA to require system owners configure all 

websites to display warning banners when users login to 

Departmental resources and ensure that banners include 

approved warning language by October 31, 2019.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A05-S0001 DEPARTMENTS INTERNAL CONTROL FOR 

STATE PLAN REVIEWS OESE OIG 9/28/2020 1 Resolved

We recommend that the Assistant Secretary for Elementary 

and Secondary Education ensure that OESE - 1.1 Strengthens 

its policy for creating and retaining records so those records 

demonstrate adequate and proper documentation of OESE's 

functions, policies, decisions, procedures, and essential 

transactions relevant to the review and approval of the 

McKinney- Vento Act section of State plans.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A05-S0001 DEPARTMENTS INTERNAL CONTROL FOR 

STATE PLAN REVIEWS OESE OIG 9/28/2020 2 Resolved

We recommend that the Assistant Secretary for Elementary 

and Secondary Education ensure that OESE - 1.2 Makes 

publicly available all submissions and resubmissions of States' 

plans, including individual and consolidated plans, to promote 

full transparency.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A05-S0001 DEPARTMENTS INTERNAL CONTROL FOR 

STATE PLAN REVIEWS OESE OIG 9/28/2020 3 Resolved

We recommend that the Assistant Secretary for Elementary 

and Secondary Education ensure that OESE - 1.3 Adheres to its 

policy and considers all conflict of interest information 

collected from peer reviewers before assigning them State 

plans to review.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 1.1 We recommend that the Chief Information 

Officer require the Department to establish oversight controls 

to ensure that POA&Ms are assigned with the required 

criticality impact levels and remediation is conducted within 

the required timeframes. Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 2.1 We recommend that the Chief Information 

Officer require the Department to incorporate additional 

measures to, at a minimum, achieve Level 4 Managed and 

Measurable status of the Configuration Management 

program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 3.1 We recommend that the Chief Information 

Officer require the Department to establish oversight controls 

to ensure the Department's password, terminations, and 

deactivation policies are enforced accordingly.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

44

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 4.1 We recommend that the Chief Information 

Officer require the Senior Agency Official for Privacy to 

establish additional processes, procedures, and monitoring 

controls to validate, track and enforce the completion of PIAs, 

PTAs, and SORNs.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 5.1 We recommend that the Chief Information 

Officer require the Department to establish monitoring and 

oversight controls that ensure all new users satisfy all of the 

mandatory training requirements before they receive access 

to Departmental resources. (Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 6.1 We recommend that the Chief Information 

Officer require the Department to establish oversight controls 

to review, monitor and verify progress of the ISCM strategy, as 

well as the annual reviews of all Departmental cyber security 

policies, to reflect the current environment.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 7.1 We recommend that the Chief Information 

Officer require the Department to incorporate additional 

measures to, at a minimum, achieve Level 4 Managed and 

Measurable status of the Incident Response program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 8.1 We recommend that the Chief Information 

Officer require the Department to improve oversight controls 

that ensures contingency plan tests, and other artifacts 

impacting contingency plan testing, are documented, and 

updated in a consistent and timely manner.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 1.2 We recommend that the Chief Information 

Officer require the Department to develop and implement a 

Department-wide ICT supply chain risk management strategy 

to include the supply chain risk tolerance, acceptable supply 

chain risk mitigation strategies, and foundational practices.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 2.2 We recommend that the Chief Information 

Officer require the Department to develop enhanced 

oversight controls to ensure all Department connections are 

migrated to TLS 1.2 or higher cryptographic protocol. 

(Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 3.2 We recommend that the Chief Information 

Officer require the Department to enforce the mandate for all 

websites to display warning banners when users login to 

Departmental resources, and establish additional procedures 

and monitoring processes to ensure that banners include the 

approved warning language. (Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 7.2 We recommend that the Chief Information 

Officer require the Department to develop and implement 

oversight controls to ensure that incidents are consistently 

submitted to US-CERT and the OIG within the required 

timeframes, are consistently categorized, and include the 

correct vector elements as required.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 8.2 We recommend that the Chief Information 

Officer require the Department to develop additional 

processes and controls to confirm the proper validation and 

verification of all required contingency planning controls is 

documented accordingly before completing the SSP checklists 

and granting authorization to cloud service providers.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 1.3 We recommend that the Chief Information 

Officer require the Department to develop a process to 

evaluate and routinely monitor supply chain risks associated 

with the development, acquisition, maintenance, and disposal 

of systems and products.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 2.3 We recommend that the Chief Information 

Officer require the Department to enhance implementation 

controls to prioritize and apply the most up-to-date and timely 

software patches and security updates to the identified 

systems and information technology solutions.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 3.3 We recommend that the Chief Information 

Officer require the Department to establish and enforce a 

corrective action plan to monitor and remediate identified 

database vulnerabilities.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

45

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 7.3 We recommend that the Chief Information 

Officer require the Department to establish monitoring 

controls to ensure policies and procedures are updated 

frequently to contain the most updated information (i.e., 

contractual obligations) and those specifically relating to 

computer incident reporting to OIG are enforced accordingly.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 8.3 We recommend that the Chief Information 

Officer require the Department to establish additional 

procedures and controls to assure stakeholders are properly 

adhering to contingency planning guidance.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 4 Resolved

(Significant) 1.4 We recommend that the Chief Information 

Officer require the Department to establish and automate 

procedures to ensure all Department-wide IT inventories are 

accurate, complete, and periodically tested for accuracy. 

Include steps to establish that all IT contracts are reviewed 

and verified for applicable privacy, security, and access 

provisions. (Incorporates a Repeat Recommendation)

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 4 Completed

(Significant) 2.4 We recommend that the Chief Information 

Officer require the Department to Establish stronger 

monitoring controls to enforce the management of 

unsupported system components and track and discontinue 

the use of unsupported operating systems, databases, and 

applications. (Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 4 Completed

(Significant) 7.4 We recommend that the Chief Information 

Officer require the Department to develop and implement 

testing procedures and enhance current policies and 

processes to ensure that the DLP solution works as intended 

for the blocking of sensitive information transmission. 

(Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 5 Completed

(Significant) 1.5 We recommend that the Chief Information 

Officer require the Department to verify and periodically 

reconcile the accuracy of cloud service provider inventories in 

or against CSAM.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 5 Completed

(Significant) 2.5 We recommend that the Chief Information 

Officer require the Department to develop verification 

procedures and enforce the inactivity settings to ensure 

virtual private network sessions time out after 30 minutes of 

inactivity. (Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 6 Completed

(Significant) 2.6 We recommend that the Chief Information 

Officer require the Department to correct or mitigate the 

vulnerabilities identified during the security assessment, in 

accordance with the severity level of each vulnerability 

identified.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 1 Completed

1.1 We recommend that the Acting Assistant Secretary of 

OESE ensure that OSSS staff develop, finalize, and implement 

adequate plans to monitor SSAE grantees’ performance 

toward achieving the SSAE program’s goals and objectives, 

and that such monitoring is used to assist grantees with 

making progress toward the program’s goals and objectives.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 2 Completed

1.2 We recommend that the Acting Assistant Secretary of 

OESE ensure that OSSS staff develop, finalize, and implement 

adequate plans to monitor OSSS grantees’ use of funds to 

ensure that funds are being used for allowable activities under 

the SSAE program.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 3 Completed

1.3 We recommend that the Acting Assistant Secretary of 

OESE ensure that the consolidated monitoring process is 

clearly communicated and understood, including how many 

consolidated monitoring reviews each program should expect 

to be involved with, and expectations for individual program 

office monitoring efforts in addition to consolidated 

monitoring.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 4 Completed

1.4 We recommend that the Acting Assistant Secretary of 

OESE develop, finalize, and implement procedures to inform 

OESE senior management of individual program office grantee 

monitoring activities.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

46

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 5 Completed

1.5 We recommend that the Acting Assistant Secretary of 

OESE ensure OSSS staff, as part of OSSS’ risk assessment 

process for selecting grantees for monitoring, consider the 

Entity Risk Review internal controls score or applicable 

findings in A–133 single audit reports.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 6 Completed

1.6 We recommend that the Acting Assistant Secretary of 

OESE ensure OSSS staff are making efforts to assure SEAs are 

meeting public reporting requirements, including determining 

whether SEAs are collecting the required data and verifying 

whether SEAs are reporting required data. For those SEAs that 

are not, ensure OSSS staff are reminding SEAs of the

requirement to report data and asking about their plans 

fordoing so.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A19DC0004

SSAE: Audit of the Department’s 

Oversight of the Student Support and 

Academic Enrichment Program

OESE OIG 8/30/2021 7 Completed

1.7 We recommend that the Deputy Secretary develop 

regulations or non-regulatory guidance pertaining to SEA 

public reporting requirements for SSAE data, to include 

timeframes for reporting the required data.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that FSA enhance their risk 

assessment to identify risks impacting financial reporting 

processes.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls—in the area of risk assessment, improve the risk 

assessment process at the financial statement assertion level 

and at the process level to ensure the department is 

appropriately defining objectives to enable the identification 

of risks and define risk tolerances.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department and FSA 

strengthen the risk assessment process by considering the 

impact of IT control deficiencies on internal controls over the 

reliability of information in the Department’s IT systems. Such 

considerations should be documented.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department evaluate, 

develop, and implement a formal process to track and report 

all new and separated contractors.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that FSA identify the controls at 

the service organization for the systems that are responsive to 

risks and that are relevant to FSA’s financial statements.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls—in the area of monitoring activities, implement key 

monitoring controls to ensure that corrective action plans are 

implemented to timely remediate control deficiencies 

identified. In addition, increase oversight, review, and 

accountability over the process among various offices and 

directorates within the Department and FSA.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department and FSA

design and implement additional review controls that operate 

at a sufficient level of precision over the completeness and 

accuracy of the underlying data used to develop the reestimate.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department ensure 

separated contractors are off-boarded and system personnel 

are notified in a timely manner to disable or remove access to 

IT resources.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department and FSA 

ensure proper documentation of controls identified to 

evidence the review, the conclusion and actions to be taken to 

address outstanding differences and/or matters to be 

researched.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

47

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that FSA regularly monitor and 

meet with the service organization to communicate and 

ensure that controls that are relevant to FSA for financial 

reporting are adequately tested for design, implementation, 

and operating effectiveness.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department provide 

training and oversight to Education personnel with on/offboarding responsibilities to help ensure new/separated 

contractors are properly tracked.

Completed

Action has been taken. The 

documentation is 

undergoing review before

the audit is

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 4 Completed

(Significant) 4 We recommend that FSA assess the need to 

implement compensating controls for financial reporting in 

the event relevant controls at the service organization are not 

within the scope of the SOC 1 report.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 4 Completed

(Significant) 4 We recommend that FSA implement a process 

to evaluate the significance of a deficiency by considering the 

magnitude of impact, likelihood of occurrence, and nature of 

the deficiency and tailor the corrective actions to remediate 

the risk and address the root cause. Further, update guidance 

to ensure that quality reviews over the POA&M closure 

documentation are conducted to confirm the noted 

deficiencies are fully addressed to help prevent future 

reoccurrences.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 5 Completed

(Significant) 5 We recommend that FSA formally develop and 

implement a quality control review process to ensure that 

logical access control processes are followed completely and 

accurately to validate logical access requests, reviews, Andrecertifications.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 6 Completed

(Significant) 6 We recommend that FSA ensure segregation of 

duties and least privilege principles are adhered to when 

granting user access to prevent users with the ability to 

develop and/or change application code from having update 

access to the environment where the final tested and 

approved changes are staged prior to migration to the 

financial and mixed systems’ production environment; and 

prevent users with access to develop code from having update

access to the production environment.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0021 FY 2021 ED Financial Statement Audit OFO OIG 11/19/2021 7 Completed

(Significant) 7 We recommend that FSA ensure a complete and 

accurate population of application changes can be provided. 

Formally develop and implement a quality control review 

process to ensure that the application change control process 

is followed and consistently and accurately documented. 

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that FSA enhance their risk 

assessment to identify risks impacting financial reporting 

processes. 

Completed

Action has been taken. The 

documentation is 

undergoing review

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls—in the area of risk assessment, improve the risk 

assessment process at the financial statement assertion level 

and at the process level to ensure the department is 

appropriately defining objectives to enable the identification 

of risks and define risk tolerances.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department and FSA 

strengthen the risk assessment process by considering the 

impact of IT control deficiencies on internal controls over the 

reliability of information in the Department’s IT systems. Such 

considerations should be documented.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed. 

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department evaluate, 

develop, and implement a formal process to track and report 

all new and separated contractors.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that FSA identify the controls at 

the service organization for the systems that are responsive to 

risks and that are relevant to FSA’s financial statements.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

48

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department and FSA

Design and implement additional review controls that operate 

at a sufficient level of precision over the completeness and 

accuracy of the underlying data used to develop the reestimate.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department ensure 

separated contractors are off-boarded and system personnel 

are notified in a timely manner to disable or remove access to 

IT resources.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls—in the area of monitoring activities, implement key 

monitoring controls to ensure that corrective action plans are 

implemented to timely remediate control deficiencies 

identified. In addition, increase oversight, review, and 

accountability over the process among various offices and 

directorates within the Department and FSA.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that FSA regularly monitor and 

meet with the service organization to communicate and 

ensure that controls that are relevant to FSA for financial 

reporting are adequately tested for design, implementation, 

and operating effectiveness.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department and FSA 

ensure proper documentation of controls identified to 

evidence the review, the conclusion and actions to be taken to 

address outstanding differences and/or matters to be 

researched.

Completed

Action has been taken. The 

documentation is 

undergoing review before

the audit is

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department provide 

training and oversight to Education personnel with on/offboarding responsibilities to help ensure new/separated 

contractors are properly tracked.

Completed

Action has been taken. The 

documentation is 

undergoing review before

the audit is

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 4 Completed

(Significant) 4 We recommend that FSA assess the need to 

implement compensating controls for financial reporting in 

the event relevant controls at the service organization are not 

within the scope of the SOC 1 report.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 4 Completed

(Significant) 4 We recommend that FSA implement a process 

to evaluate the significance of a deficiency by considering the 

magnitude of impact, likelihood of occurrence, and nature of 

the deficiency and tailor the corrective actions to remediate

the risk and address the root cause. Further, update guidance 

to ensure that quality reviews over the POA&M closure 

documentation are conducted to confirm the noted 

deficiencies are fully addressed to help prevent future 

reoccurrences.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 5 Completed

(Significant) 5 We recommend that FSA formally develop and 

implement a quality control review process to ensure that 

logical access control processes are followed completely and 

accurately to validate logical access requests, reviews, and recertifications.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 6 Completed

(Significant) 6 We recommend that FSA ensure segregation of 

duties and least privilege principles are adhered to when 

granting user access to prevent users with the ability to 

develop and/or change application code from having update 

access to the environment where the final tested and 

approved changes are staged prior to migration to the 

financial and mixed systems’ production environment; and 

prevent users with access to develop code from having update

access to the production environment.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21FS0022 FY 2021 FSA Financial Statement Audit FSA OIG 11/19/2021 7 Completed

(Significant) 7 We recommend that FSA ensure a complete and 

accurate population of application changes can be provided. 

Formally develop and implement a quality control review 

process to ensure that the application change control process 

is followed and consistently and accurately documented. 

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

49

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A22GA0050

U.S. Department of Education’s 

Compliance with Improper Payment 

Reporting Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 1 Completed

(Significant) 1.1 We recommend that the Chief Financial 

Officer for the Department develop a plan consistent with 

31U.S.C. section3353(b)(1)(B)(i) through (iii), that describes 

actions the Department will take to bring the Title I, Part A 

program into compliance with the PIIA and submit it (via the 

OMB Annual Data Call) to the appropriate authorizing and 

appropriations committees of Congress.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22GA0050

U.S. Department of Education’s 

Compliance with Improper Payment 

Reporting Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 1 Completed

(Significant) 2.1 We recommend that the Chief Financial 

Officer for the Department design and implement an improper 

payment sampling and estimation plan for its Title I, Part A 

program that will produce a reliable estimate. Specifically, the 

plan should be appropriate for the sampling of payments from 

SEAs that provide program funds to LEAs using an advance 

payment process that does not allow the SEA to directly link 

expenditures to SEA drawdowns from the G5 system.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22GA0050

U.S. Department of Education’s 

Compliance with Improper Payment 

Reporting Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 2 Completed

(Significant) 2.2 We recommend that the Chief Financial 

Officer for the Department develop and implement 

procedures to ensure that the results the Department records 

in its Title I, Part A program improper payment testing 

spreadsheets are accurate and supported.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22GA0050

U.S. Department of Education’s 

Compliance with Improper Payment 

Reporting Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 3 Resolved

(Significant) 2.3 We recommend that the Chief Financial 

Officer for the Department in conjunction with the Chief 

Financial Officer for FSA and Department statisticians, develop 

sampling and estimation plans for the Pell and Direct Loan 

programs that will produce reliable estimates. Specifically, the 

plan should produce appropriate and accurate confidence 

intervals; or produce an estimate that is otherwise 

appropriate using a methodology approved by the Director of 

OMB.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A21IL0034

Effectiveness of Charter School Programs 

in Increasing the Number of Charter 

Schools 

OESE OIG 9/21/2022 1 Resolved

1.1 We recommend that the Deputy Assistant Secretary for 

Equity and Discretionary Grants and Support Services instruct 

the CSP office to collect data on the number of CSP-funded 

charter schools that remain open for at least 2 years after CSP

funding ended and make that information available to the 

public.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A21IL0034

Effectiveness of Charter School Programs 

in Increasing the Number of Charter 

Schools 

OESE OIG 9/21/2022 2 Resolved

1.2 We recommend that the Deputy Assistant Secretary for 

Equity and Discretionary Grants and Support Services instruct 

the CSP office to ensure that CSP grant recipients report in

FPRs, APRs, and data collection forms clear, reliable, and 

timely information on the number of charter schools that they 

opened or expanded using CSP funds.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A21IL0034

Effectiveness of Charter School Programs 

in Increasing the Number of Charter 

Schools 

OESE OIG 9/21/2022 3 Resolved

1.3 We recommend that the Deputy Assistant Secretary for 

Equity and Discretionary Grants and Support Services instruct 

the CSP office to ensure that program officers routinely 

compare the information reported in FPRs and APRs with the 

information reported in data collection forms and require CSP 

grant recipients to timely reconcile any identified 

discrepancies.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A20GA0035

Federal Student Aid's Transition to the 

Next Generation Loan Servicing 

Environment

FSA OIG 1/12/2023 1 Resolved

(Significant) 1.1 We recommend that the Chief Operating 

Officer of FSA - Develop and implement internal controls to 

ensure that (1) responsibility is assigned to individuals for the 

oversight of Management Reviews, LMM, and the Project 

Management Toolkit; (2) individuals are held accountable 

when the responsibilities are not being fulfilled; and (3) all 

required or applicable project management documents are 

completed and maintained.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A20GA0035

Federal Student Aid's Transition to the 

Next Generation Loan Servicing 

Environment

FSA OIG 1/12/2023 2 Resolved

(Significant) 1.2 We recommend that the Chief Operating 

Officer of FSA - Develop and implement a policy that requires 

an investment request or budget initiative request for a 

project to be completed and approved prior to the issuance of 

bid solicitations for the project.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 1 Resolved

(Significant) 1. We recommend that management design and 

implement controls that require the validation of the 

relevance and reliability of underlying data used in developing 

the assumptions related to the subsidy cost estimates. Such 

review should be documented and maintained.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls: improve the risk assessment process at the financial 

statement assertion level and at the process level to ensure 

the department is appropriately defining objectives to enable 

the identification of risks and define risk tolerances.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

50

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 1 Resolved

(Significant) 1. We recommend that the Department evaluate, 

develop, and implement a formal process to track and report 

all new and separated contractors.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 2 Unresolved

(Significant) 2. We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls: implement key monitoring controls to ensure that 

corrective action plans are implemented to timely remediate 

control deficiencies identified. In addition, increase oversight, 

review, and accountability over the process among various 

offices and directorates within the Department and FSA.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 2 Resolved

(Significant) 2. We recommend that the Department ensure 

separated contractors are off-boarded and system personnel 

are notified in a timely manner to disable or remove access to 

IT resources.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 3 Resolved

(Significant) 3. We recommend that the Department provide 

training and oversight to the Department’s personnel with 

on/off- boarding responsibilities to help ensure 

new/separated contractors are properly tracked.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 4 Completed

(Significant) 4. We recommend that the Department update 

access review procedures to require the reviewers to verify 

the access lists received to be used in the performance of the 

access reviews is complete and accurate and not modified 

prior to commencing the access reviews.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 5 Completed

(Significant) 5. We recommend that the Department identify 

and implement a process for the reviewer to validate the 

population generated for review is complete and accurate.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 6 Completed

(Significant) 6. We recommend that the Department enforce 

established access authorization controls and ensure all 

requirements are met prior to granting system access.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 7 Completed

(Significant) 7. We recommend that the Department formally 

perform and document the periodic reviews of all database 

user accounts in accordance with Department policy to 

confirm access is current, authorized, and commensurate with 

job responsibilities.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 8 Completed

(Significant) 8. We recommend that the Department ensure 

the application and database server access reviews include the 

verification of access privileges assigned to the user accounts 

are commensurate with job responsibilities and follow the 

concept of least privilege.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 9 Completed

(Significant) 9. We recommend that the Department evaluate 

ensure the database and server layers comply with the 

disabling of inactive accounts and account lockout duration 

password setting requirements, as required by Department 

policy.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 10 Completed

(Significant) 10. We recommend that the Department adhere 

to the SSP control requirements and avoid the use of generic 

and shared accounts. If generic and shared accounts are 

required, obtain a formal risk acceptance and develop a policy 

and procedure to: • Authorize the use of these accounts by 

approved personnel, • Control who can access the 

generic/shared accounts and those sensitive actions 

performed by the accounts are logged and reviewed every 

time the accounts are used, and • Require that generic/shared 

accounts’ passwords are changed each time approved 

personnel separate or transfer from the Department.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

51

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 11 Completed

(Significant) 11. We recommend that FSA implement a process 

to evaluate the magnitude of impact, likelihood of occurrence, 

and nature of the deficiency in order to tailor the corrective 

actions to remediate the risk and address the root cause. 

Further, update guidance to ensure that quality reviews over 

the POA&M closure documentation are conducted to confirm 

the noted deficiencies are fully addressed to help prevent

future reoccurrences.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 12 Completed

(Significant) 12. We recommend that FSA formally develop 

and implement a quality control review process to ensure that 

logical access control processes are followed completely and 

accurately to validate logical access requests, reviews, and 

recertifications.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 13 Resolved

(Significant) 13. We recommend that FSA ensure segregation 

of duties and least privilege principles are adhered to when 

granting user access to prevent users from having the ability 

to develop and/or change application code and having update 

access to the environment where the final tested and 

approved changes are staged prior to migration to the

production environment; and prevent users with access to 

develop code from having update access to the production 

environment. 

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 14 Resolved

(Significant) 14. We recommend that FSA evaluate and update 

the access review control process based on risk and enforce 

segregation of duties.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 15 Resolved

(Significant) 15. We recommend that FSA reconcile the list of 

users’ roles and responsibilities per the identity and access 

software tools to the lists that reside in each system accessed 

by such users.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 16 Resolved

(Significant) 16. We recommend that FSA update access 

review procedures to require the reviewer to verify the access 

list, received to be used in the performance of the access 

reviews, is complete and accurate and not modified prior to 

commencing the access reviews.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 17 Resolved

(Significant) 17. We recommend that FSA enforce established 

access authorization controls and ensure all requirements are 

met prior to granting access to systems.

Unresolved

The Corrective Action Plan 

has been developed and

the recommendation

A22FS0064 FY 2022 ED Financial Statement Audit OFO OIG 1/23/2023 18 Completed

(Significant) 18. We recommend that FSA ensure a complete 

and accurate population of application changes is provided. 

Formally develop and implement a quality control review 

process to ensure that the application change control process 

is followed and consistently and accurately documented.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 1 Resolved

(Significant) 1. We recommend that management design and 

implement controls that require the validation of the 

relevance and reliability of underlying data used in developing 

the assumptions related to the subsidy cost estimates. Such 

review should be documented and maintained.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls: improve the risk assessment process at the financial 

statement assertion level and at the process level to ensure 

the department is appropriately defining objectives to enable 

the identification of risks and define risk tolerances.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 1 Resolved

(Significant) 1. We recommend that the Department evaluate, 

develop, and implement a formal process to track and report 

all new and separated contractors.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 2 Unresolved

(Significant) 2. We recommend that management implement 

the following to improve the effectiveness of entity-level 

controls: implement key monitoring controls to ensure that 

corrective action plans are implemented to timely remediate 

control deficiencies identified. In addition, increase oversight, 

review, and accountability over the process among various 

offices and directorates within the Department and FSA.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

52

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 2 Resolved

(Significant) 2. We recommend that the Department ensure 

separated contractors are off-boarded and system personnel 

are notified in a timely manner to disable or remove access to 

IT resources.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 3 Resolved

(Significant) 3. We recommend that the Department provide 

training and oversight to the Department’s personnel with 

on/off-boarding responsibilities to help ensure new/separated 

contractors are properly tracked.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 4 Completed

(Significant) 4. We recommend that the Department update 

access review procedures to require the reviewers to verify 

the access lists received to be used in the performance of the 

access reviews is complete and accurate and not modified 

prior to commencing the access reviews.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 5 Completed

(Significant) 5. We recommend that the Department identify 

and implement a process for the reviewer to validate the 

population generated for review is complete and accurate.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 6 Completed

(Significant) 6. We recommend that the Department enforce 

established access authorization controls and ensure all 

requirements are met prior to granting system access.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 7 Completed

(Significant) 7. We recommend that the Department formally 

perform and document the periodic reviews of all database 

user accounts in accordance with Department policy to 

confirm access is current, authorized, and commensurate with 

job responsibilities. 

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 8 Completed

(Significant) 8. We recommend that the Department ensure 

the application and database server access reviews include the 

verification of access privileges assigned to the user accounts 

are commensurate with job responsibilities and follow the 

concept of least privilege.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 9 Completed

(Significant) 9. We recommend that the Department ensure 

the database and server layers comply with the disabling of 

inactive accounts and account lockout duration password 

setting requirements, as required by Department policy.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 10 Completed

(Significant) 10. We recommend that the Department adhere 

to the SSP control requirements and avoid the use of generic 

and shared accounts. If generic and shared accounts are 

required, obtain a formal risk acceptance and develop a policy 

and procedure to: • Authorize the use of these accounts by 

approved personnel, • Control who can access the 

generic/shared accounts and those sensitive actions 

performed by the accounts are logged and reviewed every 

time the accounts are used, and • Require that generic/shared 

accounts’ passwords are changed each time approved 

personnel separate or transfer from the Department.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 11 Completed

(Significant) 11. We recommend that FSA implement a process 

to evaluate the magnitude of impact, likelihood of occurrence, 

and nature of the deficiency in order to tailor the corrective 

actions to remediate the risk and address the root cause. 

Further, update guidance to ensure that quality reviews over 

the POA&M closure documentation are conducted to confirm 

the noted deficiencies are fully addressed to help prevent

future reoccurrences.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 12 Completed

(Significant) 12. We recommend that FSA formally develop 

and implement a quality control review process to ensure that 

logical access control processes are followed completely and 

accurately to validate logical access requests, reviews, and 

recertifications.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

53

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 13 Resolved

(Significant) 13. We recommend that FSA ensure segregation 

of duties and least privilege principles are adhered to when 

granting user access to prevent users from having the ability 

to develop and/or change application code and having update 

access to the environment where the final tested and 

approved changes are staged prior to migration to the

production environment; and prevent users with access to 

develop code from having update access to the production 

environment. 

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 14 Resolved

(Significant) 14. We recommend that FSA evaluate and update 

the access review control process based on risk and enforce 

segregation of duties.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 15 Resolved

(Significant) 15. We recommend that FSA reconcile the list of 

users’ roles and responsibilities per the identity and access 

software tools to the lists that reside in each system accessed 

by such users.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 16 Resolved

(Significant) 16. We recommend that FSA update access 

review procedures to require the reviewer to verify the access 

list, received to be used in the performance of the access 

reviews, is complete and accurate and not modified prior to 

commencing the access reviews.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 17 Resolved

(Significant) 17. We recommend that FSA enforce established 

access authorization controls and ensure all requirements are 

met prior to granting access to systems.

Unresolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22FS0065 FY 2022 FSA Financial Statement Audit FSA OIG 1/23/2023 18 Completed

(Significant) 18. We recommend that FSA ensure a complete 

and accurate population of application changes is provided. 

Formally develop and implement a quality control review 

process to ensure that the application change control process 

is followed and consistently and accurately documented.

Unresolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23NY0119

U.S. Department of Education’s 

Compliance with Payment Integrity 

Information Reporting Requirements for 

Fiscal Year 2022

OFO OIG 7/20/2023 1 Completed

(Significant) 2.1 We recommend that the Chief Financial 

Officer for the Department — Design and implement improper 

payment and unknown payment sampling and estimation 

plans for the Title I and Special Education programs that would

produce a reliable estimate. Specifically, the plans should be 

appropriate for the sampling of payments based on accurate 

sampling populations.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23NY0119

U.S. Department of Education’s 

Compliance with Payment Integrity 

Information Reporting Requirements for 

Fiscal Year 2022

OFO OIG 7/20/2023 1 Completed

(Significant) - 1.1 We recommend that the Chief Financial 

Officer for the Department - Develop a plan consistent with 

31U.S.C. section 3353(b)(1)(B)(i) through (iii), that describes 

actions the Department will take to bring the Title I, Special 

Education, and Education Stabilization Fund programs into 

compliance with the PIIA and submit it (via the OMB Annual 

Data Call) to the appropriate authorizing and appropriations 

committees of Congress.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23NY0119

U.S. Department of Education’s 

Compliance with Payment Integrity 

Information Reporting Requirements for 

Fiscal Year 2022

OFO OIG 7/20/2023 2 Completed

(Significant) 2.2 We recommend that the Chief Financial 

Officer for the Department — Develop and implement 

procedures to ensure that the results the Department records 

for the Title I, Special Education, and Education Stabilization 

Fund programs’ improper payment and unknown payment 

testing spreadsheets are accurate.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23NY0119

U.S. Department of Education’s 

Compliance with Payment Integrity 

Information Reporting Requirements for 

Fiscal Year 2022

OFO OIG 7/20/2023 2 Resolved

(Significant) - 1.2 We recommend that the Chief Financial 

Officer for the Department –– Develop additional program 

integrity proposals consistent with 31 U.S.C. section 

3353(b)(2) and OMB Circular A-123, Appendix C, Part VI, D(2), 

that describe how the proposals will help the Title I program 

come into compliance with the PIIA and submit them with the 

Department’s next budget submission to the Director of OMB. 

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

54

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A23NY0119

U.S. Department of Education’s 

Compliance with Payment Integrity 

Information Reporting Requirements for 

Fiscal Year 2022

OFO OIG 7/20/2023 3 Resolved

(Significant) 2.3 We recommend that the Chief Financial 

Officer for the Department — In conjunction with the Acting 

Chief Financial Officer for FSA, develop sampling and 

estimation plans for the Pell and Direct Loan programs that 

will produce reliable estimates. Specifically, the plan should(a) 

produce appropriate and accurate confidence intervals around 

a statistically valid point estimate; (b) consistent with 31 U.S.C. 

section 3352(c)(1)(A), produce an estimate that is otherwise 

appropriate using a methodology approved by the Director of 

OMB; or (c) consistent with OMB Circular A-123 Appendix C, 

Part II, B(2), include a detailed explanation as to why it is not 

possible produce a statistically-valid point estimate and 

appropriate and accurate confidence intervals around the 

estimate.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A18IL0009

CHARTER: Review of Charter School 

Program Grants for Replication and 

Expansion of High Quality Charter Schools

OESE OIG 8/3/2023 1 Unresolved

(Significant) 1.1 We recommend that the Assistant Secretary 

for Elementary and Secondary Education require the CSP 

office to regularly review the work of CSP program officers to 

ensure that they are correctly implementing the processes 

designed for completing APR review templates and 

communicating issues with and concerns about APRs to 

grantees.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A18IL0009

CHARTER: Review of Charter School 

Program Grants for Replication and 

Expansion of High Quality Charter Schools

OESE OIG 8/3/2023 1 Unresolved

(Significant) 2.1 We recommend that the Assistant Secretary 

for Elementary and Secondary Education require the CSP

office to implement procedures to ensure that it completes 

the portion of corrective action plans identifying its 

recommended corrective actions and the grantee’s proposed 

actions and the portion describing how or whether the 

grantee corrected the significant compliance issues relevant to 

grant expenditures.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A18IL0009

CHARTER: Review of Charter School 

Program Grants for Replication and 

Expansion of High Quality Charter Schools

OESE OIG 8/3/2023 2 Unresolved

Significant) 2.2 We recommend that the Assistant Secretary 

for Elementary and Secondary Education require the CSP 

office to retain records demonstrating that grantees took the 

required corrective actions.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A22NY0090

U.S. Department of Education’s Oversight 

and Reporting of Proprietary Institutions’ 

90/10 Revenue Information

FSA OIG 8/31/2023 1 Resolved

(Significant) 2.1 We recommend that the chief operating 

officer of Federal Student Aid and the Assistant Secretary for 

Postsecondary Education ensure that 90/10 revenue 

information is reported to Congress by July 1 each year by 

updating and implementing processes for extracting 90/10 

revenue information from the eZ-Audit system, including 

establishing specific timeframes for extracting, reviewing, and 

reporting proprietary institutions’ 90/10 revenue percentages.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A22NY0090

U.S. Department of Education’s Oversight 

and Reporting of Proprietary Institutions’ 

90/10 Revenue Information

FSA OIG 8/31/2023 1 Completed

(Significant) 3.1 We recommend that the Assistant Secretary 

for Postsecondary Education works with the Director of 

Institute of Education Sciences and the Commissioner of the 

National Center for Education Statistics to ensure proprietary 

institutions that did not meet the 90/10 revenue requirement 

are disclosed on the College Navigator website as required by 

the Higher Education Act Section 487(d)(3).

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A22NY0090

U.S. Department of Education’s Oversight 

and Reporting of Proprietary Institutions’ 

90/10 Revenue Information

FSA OIG 8/31/2023 2 Resolved

(Significant) 2.2 We recommend that the chief operating 

officer of Federal Student Aid and the Assistant Secretary for 

Postsecondary Education evaluate whether the recently 

updated timeframes for the Acceptability Review process of 

institutional proprietary financial statements is sufficient to 

ensure all proprietary institutions’ 90/10 information is 

included in the report to Congress.

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A23IT0118 FISMA FY2023 OCIO OIG 9/8/2023 1 Resolved

(Significant) 1. The auditors recommend that Chief 

Information Officer require the Department and FSA to take 

immediate corrective actions to implement enhanced 

monitoring procedures to allow for timely review of system 

authorization packages and appropriate authorization prior to 

submission into CSAM. (Rec 1.1)

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A23IT0118 FISMA FY2023 OCIO OIG 9/8/2023 1 Resolved

(Significant) 1. The auditors recommend that the Chief 

Information Officer require that the Department and FSA to 

take immediate corrective actions to ensure appropriate 

resources and funding are available and dedicated to 

complete implementation of the required EL1 and EL2 event 

logging maturities. (Rec 4.3)

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

55

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A23IT0118 FISMA FY2023 OCIO OIG 9/8/2023 1 Completed

(Significant) 1. The auditors recommend that the Chief 

Information Officer require the Department and Federal 

Student Aid to take immediate corrective actions to remove 

users from the PIV exempt list. (Rec 4.1)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23IT0118 FISMA FY2023 OCIO OIG 9/8/2023 1 Completed

(Significant) 1. The auditors recommend that the Chief 

Information Officer require the Department to develop and 

implement an effective quality control review process for its 

policies and procedures. (Rec 3.1)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23IT0118 FISMA FY2023 OCIO OIG 9/8/2023 1 Completed

(Significant) 1. The auditors recommend that the Chief 

Information Officer require the Department to update 

Department PIA processes, quality control procedures, and 

monitoring controls to validate, track, and enforce the timely 

completion and review of PIAs. (Rec 5.1)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been completed.

A23IT0118 FISMA FY2023 OCIO OIG 9/8/2023 2 Resolved

(Significant) 2. The auditors recommend that the Chief 

Information Officer require the Department to take immediate 

corrective actions for establishing quality control policies, 

procedures, and additional processes to ensure that user 

onboarding, elevated and non-elevated user access forms are 

properly completed, tracked, and maintained for records. 

(Rec4.2)

Resolved

The Corrective Action Plan 

has been developed and 

the recommendation is 

being implemented.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that management design and 

implement controls that require the validation of the 

relevance and reliability of underlying data used in developing 

the assumptions related to the subsidy re-estimates. Such 

review should be documented and maintained.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that management implement 

the recommendation presented in the material weakness in 

Exhibit A.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that management improve the 

risk assessment process at the financial statement assertion 

level and at the process level to ensure the department is 

appropriately defining objectives to enable the identification 

of risks and define risk tolerances.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that management update the 

risk assessment regarding the evaluation of internal controls 

to ensure it includes all key processes, key data, and other 

material line items on the consolidated financial statement.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that the Department improve 

the risk assessment process over IT to help ensure the 

Departments appropriately defining objectives to enable the 

identification of risks and associated controls to help mitigate 

the risks.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 2 Unresolved

(Significant) 2. We recommend that management implement 

key monitoring controls to ensure that corrective action plans 

are implemented to timely remediate control deficiencies 

identified. In addition, increase oversight, review, and 

accountability over the process among various offices and 

directorates within the Department and FSA.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 2 Unresolved

(Significant) 2. We recommend that the Department 

communicate control issues and/or weaknesses through 

established tools and relevant reporting lines to the 

appropriate parties on a timely basis to enable prompt 

evaluation and resolution of the issues and/or weaknesses.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 3 Unresolved

(Significant) 3. We recommend that the Department evaluate, 

design, and implement controls to track and report all new 

and separated contractors.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 4 Unresolved

(Significant) 4. We recommend that the Department ensure 

separated contractors are off-boarded and system personnel 

are notified in a timely manner to disable or remove access to 

IT resources.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

56

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 5 Unresolved

(Significant) 5. We recommend that the Department provide 

training and oversight to the Department’s personnel with 

on/off-boarding controls to help ensure new/separated 

contractors are properly tracked.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 6 Unresolved

(Significant) 6. We recommend that the Department update 

access review procedures to require the reviewers to verify 

the access lists received to be used in the performance and 

operation of the access reviews is complete and accurate and 

not modified prior to commencing the access reviews.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 7 Unresolved

(Significant) 7. We recommend that the Department identify, 

design, and implement controls requiring a reviewer to 

validate the population generated for review is complete and 

accurate.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 8 Unresolved

(Significant) 8. We recommend that the Department enforce 

established access authorization controls and ensure all 

requirements are met prior to granting system access. 

Formally perform and document the periodic reviews of all 

database user accounts in accordance with Department policy 

to confirm access is current, authorized, and commensurate 

with job responsibilities.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 9 Unresolved

(Significant) 9. We recommend that the Department ensure 

the application and database server access review controls 

include the verification of access privileges assigned to the 

user accounts are commensurate with job responsibilities and 

follow the concept of least privilege.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 10 Unresolved

(Significant) 10. We recommend that the Department ensure 

the database and server layer controls comply and operate 

with the disabling of inactive accounts and account lockout 

duration password setting requirements, as required by 

Department Policy.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 11 Unresolved

(Significant) 11. We recommend that the Department adhere 

to the SSP control requirements and avoid the use of generic 

and shared accounts. If generic and shared accounts are 

required, obtain a formal risk acceptance and develop a policy 

and procedure to: a. Authorize the use of these accounts by 

approved personnel, b. Control who can access the 

generic/shared accounts and those sensitive actions 

performed by the accounts are logged and reviewed every 

time the accounts are used, and c. Require that 

generic/shared accounts’ passwords are changed each time 

approved personnel separate or transfer from the 

Department.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 12 Unresolved

(Significant) 12. We recommend that FSA design and 

implement improvements for the risk assessment process 

over IT to help ensure the FSA is appropriately defining 

objectives to enable the identification of risks and associated 

controls to help mitigate the risks.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 13 Unresolved

(Significant) 13. We recommend that FSA design and 

implement controls to evaluate the magnitude of impact, 

likelihood of occurrence, and nature of the deficiency in order 

to tailor the corrective actions to remediate the risk and 

address the root cause. Further, update guidance to ensure 

that quality reviews over the POA&M closure documentation 

are conducted to confirm the noted deficiencies are fully 

addressed to help prevent future reoccurrences.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 14 Unresolved

(Significant) 14. We recommend that FSA formally develop 

and implement a quality control review process to ensure that 

logical access control processes are followed completely and 

accurately to validate logical access requests, reviews, and 

recertifications.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 15 Unresolved

(Significant) 15. We recommend that FSA ensure segregation 

of duties and least privilege principles are adhered to when 

granting user access.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

57

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 16 Unresolved

(Significant) 16. We recommend that FSA evaluate and update 

the access review controls based on risk and enforce 

segregation of duties.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 17 Unresolved

(Significant) 17. We recommend that FSA reconcile the list of 

users’ roles and responsibilities from the identity and access 

software tools to the lists that reside in each system accessed 

by such users.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 18 Unresolved

(Significant) 18. We recommend that FSA update access 

review policies and controls to require the reviewer to verify 

the access list, received to be used in the performance of the 

access reviews, is complete and accurate and not modified 

prior to commencing the access reviews.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices. 

A23FS0127 FY 2023 ED Financial Statement Audit OFO OIG 11/16/2023 19 Unresolved

(Significant) 19. We recommend that FSA enforce the 

operation of established access authorization controls and 

ensure all requirements are met prior to granting access to 

systems.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that management design and 

implement controls that require the validation of the 

relevance and reliability of underlying data used in developing 

the assumptions related to the subsidy re-estimates. Such 

review should be documented and maintained.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that management improve the 

risk assessment process at the financial statement assertion 

level and at the process level to ensure FSA is appropriately 

defining objectives to enable the identification of risks and 

define risk tolerances.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 1 Unresolved

(Significant) 1. We recommend that the Department improve 

the risk assessment process over IT to help ensure the 

Department is appropriately defining objectives to enable the 

identification of risks and associated controls to help mitigate 

the risks.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 2 Unresolved

(Significant) 2. We recommend that management implement 

key monitoring controls to ensure that corrective action plans 

are implemented to timely remediate control deficiencies 

identified. In addition, increase oversight, review, and 

accountability over the process among various offices and 

directorates within FSA.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 2 Unresolved

(Significant) 2. We recommend that the Department 

communicate control issues and/or weaknesses through 

established tools and relevant reporting lines to the 

appropriate parties on a timely basis to enable prompt 

evaluation and resolution of the issues and/or weaknesses.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 3 Unresolved

(Significant) 3. We recommend that the Department evaluate, 

design, and implement controls to track and report all new 

and separated contractors. 

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 4 Unresolved

(Significant) 4. We recommend that the Department ensure 

separated contractors are off-boarded and system personnel 

are notified in a timely manner to disable or remove access to 

IT resources.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 5 Unresolved

(Significant) 5. We recommend that the Department provide 

training and oversight to the Department’s personnel with 

on/off-boarding controls to help ensure new/separated 

contractors are properly tracked.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 6 Unresolved

(Significant) 6. We recommend that the Department update 

access review procedures to require the reviewers to verify 

the access lists received to be used in the performance and 

operation of the access reviews is complete and accurate and 

not modified prior to commencing the access reviews.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

58

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 7 Unresolved

(Significant) 7. We recommend that the Department identify, 

design, and implement controls requiring a reviewer to 

validate the population generated for review is complete and 

accurate.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 8 Unresolved

(Significant) 8. We recommend that the Department enforce 

established access authorization controls and ensure all 

requirements are met prior to granting system access. 

Formally perform and document the periodic reviews of all 

database user accounts in accordance with Department policy 

to confirm access is current, authorized, and commensurate 

with job responsibilities.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 9 Unresolved

(Significant) 9. We recommend that the Department ensure 

the application and database server access review controls 

include the verification of access privileges assigned to the 

user accounts are commensurate with job responsibilities and 

follow the concept of least privilege.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 10 Unresolved

(Significant) 10. We recommend that the Department ensure 

the database and server layer controls comply and operate 

with the disabling of inactive accounts and account lockout 

duration password setting requirements, as required by 

Department Policy.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 11 Unresolved

(Significant) 11. We recommend that the Department adhere 

to the SSP control requirements and avoid the use of generic 

and shared accounts. If generic and shared accounts are 

required, obtain a formal risk acceptance and develop a policy 

and procedure to: a. Authorize the use of these accounts by 

approved personnel, b. Control who can access the 

generic/shared accounts and those sensitive actions 

performed by the accounts are logged and reviewed every 

time the accounts are used, and c. Require that 

generic/shared accounts’ passwords are changed each time 

approved personnel separate or transfer from the 

Department.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 12 Unresolved

(Significant) 12. We recommend that FSA design and 

implement improvements for the risk assessment process 

over IT to help ensure the FSA is appropriately defining 

objectives to enable the identification of risks and associated 

controls to help mitigate the risks.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 13 Unresolved

(Significant) 13. We recommend that FSA design and 

implement controls to evaluate the magnitude of impact, 

likelihood of occurrence, and nature of the deficiency in order 

to tailor the corrective actions to remediate the risk and 

address the root cause. Further, update guidance to ensure 

that quality reviews over the POA&M closure documentation 

are conducted to confirm the noted deficiencies are fully 

addressed to help prevent future reoccurrences.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 14 Unresolved

(Significant) 14. We recommend that FSA formally develop 

and implement a quality control review process to ensure that 

logical access control processes are followed completely and 

accurately to validate logical access requests, reviews, and 

recertifications.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 15 Unresolved

(Significant) 15. We recommend that FSA ensure segregation 

of duties and least privilege principles are adhered to when 

granting user access.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 16 Unresolved

(Significant) 16. We recommend that FSA evaluate and update 

the access review controls based on risk and enforce 

segregation of duties.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 17 Unresolved

(Significant) 17. We recommend that FSA reconcile the list of 

users’ roles and responsibilities from the identity and access 

software tools to the lists that reside in each system accessed 

by such users.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations, continued

59

ACN Audit Title Office IssuerFinal Report

Issue Date

Rec

# Rec Status Rec Text AuditStatus Current Status

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 18 Unresolved

(Significant) 18. We recommend that FSA update access 

review policies and controls to require the reviewer to verify 

the access list, received to be used in the performance of the 

access reviews, is complete and accurate and not modified 

prior to commencing the access reviews.

Unresolved

The Corrective Action Plan 

is still being developed by 

the program office/offices.

A23FS0128 FY 2023 FSA Financial Statement Audit FSA OIG 11/16/2023 19 Unresolved

(Significant) 19. We recommend that FSA enforce the 

operation of established access authorization controls and 

ensure all requirements are met prior to granting access to 

systems.

Unresolved

The Corrective Action Plan

is still being developed by 

the program office/offices.