Department of Education

Y. SALARIES AND EXPENSES OVERVIEW

Fiscal Year 2022 Budget Request

CONTENTS

Page

Introduction ...............................................................................................................................Y-0

FY 2022 Budget Request.......................................................................................................... Y-1

Participation in Governmentwide E-Government Initiatives...................................................... Y-8

Budget Authority by Account, Salaries and Expenses.............................................................. Y-9

Budget Authority by Account, Supplemental, CARES Act (P.L. 116-136).............................. Y-10

Budget Authority by Account, Supplemental, CRRSA Act (P.L. 116-260).............................. Y-11

Budget Authority by Account, Supplemental, ARP Act (P.L. 117-02)..................................... Y-12

Budget Authority by Object Classification, Salaries and Expenses ........................................ Y-13

Budget Authority by Object Classification, Supplemental, CARES Act (P.L. 116-136)........... Y-14

Budget Authority by Object Classification, Supplemental, CRRSA Act (P.L. 116-260) .......... Y-15

Budget Authority by Object Classification, Supplemental, ARP Act (P.L. 117-02).................. Y-16

Full-Time Equivalent (FTE) Employment (Staff Years) by Account ........................................ Y-17

Full-Time Equivalent (FTE) Employment by Office, Salaries and Expense............................ Y-18

Full-Time Equivalent (FTE) Employment by Office, Including Supplementals........................ Y-19

Detail of Full-time Equivalent (FTE) Employment .................................................................. Y-20

Organization Chart.................................................................................................................. Y-21

Locations of Major Administrative Contracts and Current Contractors ................................... Y-22

Report on the Budget Formulation and Execution Line of Business....................................Y-Y-23

GAO-IG Act – Table of Open Recommendations ................................................................... Y-33
Introduction

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

Department of Education accounts. The fiscal year 2022 budget request draws support for 

Departmental administrative costs and full-time 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).

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 2022 programs include:

• Title I programs, for which $36.5 billion would help approximately 25 million students in 

high-poverty schools make progress toward State academic standards;

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

$15.5 billion would help States and school districts meet the special education needs of 

7.6 million students with disabilities;

• Federal Pell Grants, for which $40.9 billion would be made available in need-based 

grants to nearly 7.3 million students enrolled in postsecondary institutions; and 

• Postsecondary student loan programs, which would help provide roughly $131.0 billion

for new and consolidated Direct Loans to help students and families pay for college.

Hurricane Education Recovery Act

On February 9, 2018, the President signed into law the Bipartisan Budget Act of 2018 (Public 

Law 115-123). The Act provided recovery funding in response to Hurricanes Harvey, Irma, and 

Maria, as well as the 2017 wildfires. The Department received $2.7 billion to meet the 

educational needs of individuals affected by a covered disaster or emergency. Of that total,

$7.0 million is for administrative funding, including $4.0 million for the Office of Inspector 

General (available until expended) for oversight of activities supported with the recovery 

activities and funds appropriated, and up to $3.0 million for Program Administration (available 

through FY 2022). 

Coronavirus Aid, Relief, and Economic Security (CARES) Act
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Y-1

On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic 

Security (CARES) Act (Public Law 116-136). CARES Act Supplemental funding was provided 

to the Department of Education to prevent, prepare for, and respond to coronavirus, 

domestically or internationally. As part of the $237.0 million the Department received for 

assisting in meeting the educational needs of individuals affected by a coronavirus, $55.0 million 

is for administrative funding, including $40.0 million for Student Aid Administration, $7.0 million 

for the Office of Inspector General for oversight of activities supported with the funds 

appropriated, and $8.0 million for Program Administration. Funds appropriated for Student Aid 

Administration and Program Administration are available through FY 2021, while funds 

appropriated for the Office of Inspector General are available through FY 2022.

Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)

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

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

Appropriations (CRRSAA) Act. The CRRSAA Act 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 for assisting in meeting the 

educational needs of individuals affected by a coronavirus, $50.0 million is for administrative 

funding, including $30.0 million for Student Aid Administration (available through FY 2022), $5.0

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

supported with the funds appropriated, and $15.0 million for Program Administration (available 

through FY 2023).

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 was provided the Department of Education to 

provide emergency relief fund to prevent, prepare for, and respond to coronavirus, domestically 

or internationally, and for salaries and expenses necessary to implement this part. As part of 

the $122.0 billion the Department received for assisting in meeting the educational needs of 

individuals affected by coronavirus, $111.1 million is for administrative funding, including

$91.1 million for Student Aid Administration (available through FY 2023), $5.0 million for the 

Office of Inspector General (available until expended) for oversight of activities support with the 

funds appropriated, and $15.0 million for Program Administration (available through FY 2024). 

FY 2022 Budget Request

The Administration’s fiscal year 2022 President’s request for discretionary Salaries and 

Expenses totals $2.8 billion, $270.1 million over the fiscal year 2021 Appropriation level. A 

summary of changes by funding account is provided on page W-10.

The requested fiscal year 2022 increase focuses on key departmental policy and management 

priorities. These include an increase of $13 million for the Office for Civil Rights to advance 

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

enforcement; an increase of $200 million for Student Aid Administration to implement the 

FAFSA® Simplification Act and FUTURE Act, provide high-quality loan servicing to more than 

40 million student loan borrowers, and protect the personally identifiable information of around 

75 million parents and students; and increased funding for continued IT security improvements
SALARIES AND EXPENSES OVERVIEW

Y-2

to ensure the integrity of the Department of Education systems and prevent potential breaches. 

Funding is also requested 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 2022 Salaries and Expenses Costs by Category chart below provides detail on 

the total Salaries and Expenses request of $2.8 billion.

SUMMARY OF STAFFING AND NON-PERSONNEL COSTS

Staffing

Over the past decade, staffing levels at the Department of Education have declined, as seen in 

the chart below. In the meantime, the Department’s discretionary budget has increased by 8 

percent, and greater demands were placed on the Department to secure sensitive data, 

increase transparency through increased data reporting, provide enhanced oversight and 

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

(providing close to $280 billion for grants to states, school districts, and institutions of higher 

education) in response to the COVID-19 pandemic. Federal Student Aid 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. In order to adequately address these demands, the Department is requesting a 

modest increase in FTE in fiscal year 2022, as well as sufficient funding to cover requested 

increases in pay and benefits. If this funding is not provided, it is likely staffing levels will 

continue to diminish, greatly increasing the risk that Administration and Congressional priorities 

will not be met.

The Administration’s Budget request for fiscal year 2022 supports 4,065 Full-Time Equivalents 

(FTE) employees, a net increase of 63 FTE above the 2021 Appropriation level. The request 

reflects an increase of 23 FTE for Program Administration; 9 FTE for the Office of Inspector 

General (OIG); 30 FTE for the Office for Civil Rights (OCR); and an increase of 1 FTE for 

College Housing and Academic Facilities Loans Program.

Personnel, 

Compensation & 

Benefits

26.5%, $730.9

Other Non-Personnel

3.3%, $91.5

Overhead

(Rent) 2.5%, $68.1

Non-SAA Contracts

5.9%, $162.1

Student Aid 

Administration 

(SAA) Contracts

61.8%, $1,704.1

FY 2022 Salaries & Expenses Costs by Category

($ in millions)
SALARIES AND EXPENSES OVERVIEW

Y-3

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

Department Full-Time Equivalent (FTE) Employment Usage

(FY 2013 – FY 2022)

FY 

2013

FY 

2014

FY 

2015

FY 

2016 

FY 

2017

FY 

2018

FY 

2019

FY 

2020

FY 

2021 

Est.

FY 

2022

Est.

4,090 4,027 4,081 4,150 4,107 3,795 3,582 3,733 4,002 4,065

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

offices, and 13 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.
SALARIES AND EXPENSES OVERVIEW

Y-4

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

Francisco Denver

Kansas

City

Chicago

Atlanta

Dallas

Cleveland Sacramento

Long Beach

Puerto Rico Pembroke 

Pines

Pittsburgh

St. Paul

Austin

Phoenix

Nashville

Ann Arbor

Personnel Compensation and Benefits (PC&B)

The fiscal year 2022 Budget includes $730.9 million for the Department personnel 

compensation and benefits (PC&B) costs, $34.9 million more than the fiscal year 2021 

appropriation level. PC&B funds include salaries, overtime, awards, consultants, benefits for 

current and former personnel, student loan repayments, and transit subsidy benefits. In addition 

to the requested increase of 63 FTE, the Budget also covers benefit increases due to higher 

health premiums and FERS contribution rates, a 1 percent pay raise in 2021, and a proposed 

2.7 percent pay raise in 2022.

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 budget 

for non-personnel activities in fiscal year 2022 is $2.0 billion, $235.2 million more than the fiscal 

year 2021 Appropriation level. The majority of this increase is primarily attributable to the 

anticipated costs to implement the FAFSA® Simplification Act and FUTURE Act, increased 

student loan servicing costs, and Enterprise Cybersecurity investments to better secure 

sensitive Department data. The Office of the Chief Information Officer and FSA are aligning 

technologies and services common to operating environments managed by each respective 

office.
SALARIES AND EXPENSES OVERVIEW

Y-5

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 and the Office of 

the Chief Information Officer.

Office of Finance and Operations - Central Support Expenses

The Administration is requesting a total of $177.6 million for fiscal year 2022, an increase of 

$25.7 million compared to the fiscal year 2021 appropriation level, to cover the central support 

services that include: rent to the U.S. General Services Administration, building alterations and 

repairs, lease renewal, training, supplies, mail, and physical security for buildings and 

personnel. Major increases include building modernization to reduce future rent costs by 

consolidating office space, reducing square footage, and moving staff from leased buildings to 

Federal buildings; 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); and security rent-guard services.

Office of the Chief Information Officer – Central Information Technology

The Administration is requesting a total of $114.4 million for fiscal year 2022, an increase of 

$21.2 million above the fiscal year 2021 appropriation level. 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. Major increases include Enterprise 

Cybersecurity program to provide enhanced security protection, network monitoring, and 

improved situational awareness of the Portfolio of Integrated Value-Oriented Technologies

(PIVOT) network infrastructure and to ensure other systems hosted both internally at ED and 

externally at contractor-managed sites across the country are fully compliant with Federal and 

Department cybersecurity and privacy policies and guidelines; in CIO Innovations to enhance 

the protection of IT resources and efficiency; and increases for PIVOT network, printing, and 

oversight services.

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 2022 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 

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 provides an exception to the Department of Education from restrictions 

of Section 6103 of the Internal Revenue Code of 1986 (IRC) to allow the Department to receive 

income tax data more easily from the IRS, thereby simplifying and improving the accuracy of 

Free Application for Federal Student Aid filing by prepopulating certain fields. This exception will 

also allow borrowers to more easily recertify their income to stay enrolled in Income Driven 
SALARIES AND EXPENSES OVERVIEW

Y-6

Repayment (IDR) plans. On March 27, 2020, the Coronavirus Aid, Relief, and Economic 

Security (CARES) Act was signed into law 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, such as new data-sharing agreements, technologies, 

and protocols, as a result of the FUTURE Act and amendments to section 6103 of the IRC. The 

fiscal year 2022 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 

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

as well as target program compliance reviews of schools with the greatest risks of improper 

payments. Improper payments are primarily the result of administrative errors by schools and

include distribution of funds to ineligible students or in incorrect amounts based on a students’ 

eligibility.

As part of its ongoing oversight activities, FSA conducts periodic recertification of all schools’ 

eligibility and loss of school eligibility activities, assesses millions of dollars in fines through final 

program review and audit determinations, and places schools with serious violations on 

heightened cash monitoring for disbursements. In addition, FSA’s Office of Partner Participation 

and Oversight debars individuals from receiving assistance or benefits from any Federal Agency 

as a result of financial aid fraud or other criminal convictions.

As part of its efforts to address risks related to the integrity of payments, the Department began 

monitoring the outlays of six grant programs receiving funding for disaster relief beginning in 

fiscal year 2019. According to Implementation of Internal Controls and Grant Expenditures for 

the Disaster-Related Appropriations, Office of Management and Budget (OMB) Memorandum 

M-18-14, any disaster-related program with $10 million or more in outlays in a given fiscal year 

is deemed susceptible to significant improper payments. Programs susceptible to significant 

improper payments shall produce and report an improper payment estimate. In fiscal year 2021, 

the Department identified three programs: the Immediate Aid to Restart School Operations 

Program, the Temporary Emergency Impact Aid for Displaced Students Program, and the 

Emergency Assistance to Institutions of Higher Education Program, which exceeded the $10 

million threshold in fiscal year 2020 disbursements. 

It is anticipated that there will be additional disaster-related programs that will exceed the 

thresholds set by OMB M-18-14 and require the Department to develop a statistically valid 

improper payment estimation methodology. The Department will continue to select and analyze 

statistical payment samples to estimate the percentage and dollar value of improper payments 

for each program’s disbursements associated with supplemental disaster relief funding. 

Additionally, in fiscal year 2021, the Department deemed the Title I program as being 

susceptible to significant improper payments, requiring the development of a statically valid 

improper payment estimation methodology. The Department will continue to assess the 

improper payment risk of all of its programs and activities to determine whether any should be 

designated as high-risk and susceptible to significant improper payments.

The Department continues to refine the 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, 
SALARIES AND EXPENSES OVERVIEW

Y-7

and prevention of improper payments. Case management files for payment anomalies are 

established within the application for follow-up investigation by the Department’s grants program 

officials to validate improper payments 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 

Federal Government. The funding, and the program provides Federal Departments and 

Agencies with CDM-certified capabilities and tools that identify and prioritize cybersecurity risks 

on an ongoing basis and enable cybersecurity personnel to mitigate the most significant 

problems first. The CDM tools also allow Departments and Agencies to better manage their IT 

assets, helping to reduce their overall attack surface. Once the CDM Phase I and II is fully 

deployed with the Education’s Asset Management and Identity and Access Management Master 

User Recodes (MUR), the CDM Program will shorten this timeframe to hours and minutes. The 

CDM Phase I and II has made significate progress in Asset Management integration and 

dashboard planning, and MUR deployments. The anticipated completion date of Asset 

Management is end of 2021 and Identify and Access Management MUR is mid-year in 2022.

The CDM tools provide near real-time awareness of the Department’s networks and 

environments. Data from the tools are automatically ingested into an individual dashboard at 

the Department. The Agency 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.

ACCOUNT LINE-ITEM AMOUNT

Program Administration Enterprise Cybersecurity Program $3,500,000

FSA – Student Aid Administration FSA Cybersecurity Program 2,218,000

Institute of Education Sciences 

(IES)

IES Support, EDFacts, Sample Survey, 

Educational Assessment 994,000

Total 6,712,000

Advertising Contracts and Expenditures

The Department is providing actual expenditures for fiscal year 2020 and expected combined 

total expenditures for fiscal years 2021 and 2022, (shown on the table below) 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

Y-8

Fiscal Year Amount

FY 2020 $1,209,511

FY 2021 1,257,891

FY 2022 1,308,207

Participation in Governmentwide E-Government Initiatives

The Department is actively participating in a number of Governmentwide e-Government 

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 budgeted a total of $4.1 million in fiscal year 2021 and 

requests $4.3 million in fiscal year 2022 for these initiatives.

The Budget includes support for the following initiatives/lines of business noted in the chart 

below:

(in whole dollars)

Governmentwide E-Government

Initiative/Line of Business FY 2021

FY 2022

Request

Budget Line of Business $120,000 $120,000

E-Rulemaking 170,000 249,000

Financial Management Line of Business 231,000 231,000

Geospatial Line of Business 25,000 25,000

GovBenefits.gov* 254,000 245,000

Grants.gov 436,000 446,000

Human Resource Management Line of Business 70,000 74,000

Integrated Awards Environment* 2,732,000 2,732,000

Performance Management Line of Business 80,000 80,000

USAJOBS 31,000 33,000

Hiring Assessment Line of Business 0 66,000

Total 4,149,000 4,301,000

NOTE: 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

Y-9

Department of Education

Budget Authority by Account, Salaries and Expenses

(dollars in thousands)

ACTIVITY

2020

Appropriation

2021 

Appropriation

2022

Request

Change 

from 2021

to 2022

Program Administration:

Salaries and Expenses $430,000 $430,000 $467,000 $37,000

Building Modernization 0 0 13,000 13,000

Office for Civil Rights 130,000 131,000 144,000 13,000

Office of Inspector General 63,000 63,000 70,115 7,115

Subtotal, Departmental Management 623,000 624,000 694,115 70,115

Student Aid Administration:

Salaries and Expenses 911,843 981,954 1,133,354 151,400

Servicing Activities 857,100 871,989 920,589 48,600

Subtotal, Student Aid Administration account 1,768,943 1,853,943 2,053,943 200,000

Administrative costs from program accounts:

College Housing and Academic Facilities Loans 435 435 435 0

Historically Black College and University Capital 

Financing 334 334 334 0

Institute of Education Sciences:

National Assessment Governing Board 7,745 7,745 7,745 0

National Board for Education Sciences 155 155 155 0 

Subtotal, Program accounts 8,669 8,669 8,669 0

Total, Salaries and Expenses 2,400,612 2,486,612 2,756,727 270,115
SALARIES AND EXPENSES OVERVIEW

Y-10

Department of Education

Budget Authority by Account, Supplemental, CARES Act (P.L. 116-136)

(dollars in thousands) 

ACTIVITY

2020 

Appropriation

2021 

Appropriation

2022 

Request

Change 

from 2021

to 2022

Program Administration:

Salaries and Expenses $8,000 $0 $0 $0

Building Modernization 0 0 0 0

Office for Civil Rights 0 0 0 0

Office of Inspector General 7,000 0 0 0

Subtotal, Departmental Management 15,000 0 0 0

Student Aid Administration:

Salaries and Expenses 40,000 0 0 0

Servicing Activities 0 0 0 0

Subtotal, Student Aid Administration account 40,000 0 0 0

Administrative costs from program accounts:

College Housing and Academic Facilities Loans 0 0 0 0

Historically Black College and University Capital 

Financing 0 0 0 0

Institute of Education Sciences:

National Assessment Governing Board 0 0 0 0

National Board for Education Sciences 0 0 0 0 

Subtotal, Program accounts 0 0 0 0

Total, Salaries and Expenses 55,000 0 0 0
SALARIES AND EXPENSES OVERVIEW

Y-11

Department of Education

Budget Authority by Account, Supplemental, CRRSA Act (P.L. 116-260)

(dollars in thousands) 

ACTIVITY

2021 

Appropriation

2022 

Request

Change 

from 2021

to 2022

Program Administration:

Salaries and Expenses $15,000 $0 -$15,000

Building Modernization 0 0 0

Office for Civil Rights 0 0 0

Office of Inspector General 5,000 0 -5,000

Subtotal, Departmental Management 20,000 0 -20,000

Student Aid Administration:

Salaries and Expenses 30,000 0 -30,000

Servicing Activities 0 0 0

Subtotal, Student Aid Administration account 30,000 0 -30,000

Administrative costs from program accounts:

College Housing and Academic Facilities Loans 0 0 0

Historically Black College and University Capital 

Financing 0 0 0

Institute of Education Sciences:

National Assessment Governing Board 0 0 0

National Board for Education Sciences 0 0 0 

Subtotal, Program accounts 0 0 0

Total, Salaries and Expenses 50,000 0 -50,000
SALARIES AND EXPENSES OVERVIEW

Y-12

Department of Education

Budget Authority by Account, Supplemental, ARP Act (P.L. 117-02)

(dollars in thousands) 

ACTIVITY

2021 

Appropriation

2022 

Request

Change 

from 2021

to 2022

Program Administration:

Salaries and Expenses $15,000 $0 -$15,000

Building Modernization 0 0 0

Office for Civil Rights 0 0 0

Office of Inspector General 5,000 0 - 5,000

Subtotal, Departmental Management 20,000 0 -20,000

Student Aid Administration:

Salaries and Expenses 91,130 0 -91,130

Servicing Activities 0 0 0

Subtotal, Student Aid Administration account 91,130 0 -91,130

Administrative costs from program accounts:

College Housing and Academic Facilities Loans 0 0 0

Historically Black College and University Capital 

Financing 0 0 0

Institute of Education Sciences:

National Assessment Governing Board 0 0 0

National Board for Education Sciences 0 0 0 

Subtotal, Program accounts 0 0 0

Total, Salaries and Expenses 111,130 0 -111,130
SALARIES AND EXPENSES OVERVIEW

Y-13

Department of Education

Budget Authority by Object Classification, Salaries and Expenses

(dollars in thousands)

Object class 

no. Object Class

2020

Appropriation

2021 

Appropriation

2022 

Request

Change from 

2021 to 2022

11.10 Full-time permanent $468,951 $500,130 $519,777 $19,647

11.31 Full-time temporary 6,925 4,461 5,209 748

11.32 Part-time 1,448 1,327 1,492 165

11.33 Consultants 283 287 293 6

11.51 Overtime 566 926 884 -42

11.52 Awards 6,516 9,345 10,577 1,232

subtotal row Subtotal, Personnel Comp. 484,689 516,476 538,232 21,756

12.00 Benefits 155,353 178,908 192,045 13,137

12.15 Student Loan Repayment 22 22 22 0

13.01 Benefits for former personnel 674 574 574 0

subtotal row Subtotal, Benefits 156,049 179,504 192,641 13,137

21.00 Travel 8,912 4,389 8,066 3,677

22.00 Transportation of things 0 0 0 0

23.10 Rental Payments to GSA 69,849 67,549 66,759 -790

23.31 Communications 1,222 1,229 1,216 -13

23.32 Postage/fees 206 199 191 -8

subtotal row Subtotal, 23 71,277 68,977 68,166 -811

24.00 Printing & Reproduction 1,067 1,032 1,043 11

25.10 Advisory and Assistance Svcs 8,582 8,474 7,905 -569

25.21 Other Services 1,016,052 961,392 1,030,626 69,234

25.22 Training/Tuition/Contracts 6,229 4,856 6,326 1,470

25.23 Field Readers 27 34 0 -34

25.30 Goods/Services from Gov't 69,172 67,591 68,522 931

25.40 Operations/Maint of Facilities 0 0 0 0

25.71 Operations/Maint of Equipment 1,528 1,355 1,458 103

25.72 IT Services/Contracts 567,982 667,567 815,909 148,342

subtotal row Subtotal, 25 1,669,572 1,711,269 1,930,746 219,477

26.00 Supplies 1,004 901 1,001 100

31.01 IT Equipment/Software 2,839 2,998 3,347 349

31.03 Other Equipment 477 370 627 257

subtotal row Subtotal, 31 3,316 3,368 3,974 606

32.00 Building Alterations 4,726 696 12,858 12,162

43.01 Interest and Dividends 0 0 0 0 

total row Total, Budget Authority 2,400,612 2,486,612 2,756,727 270,115

total row Total, Pers. Comp. & Ben. 640,738 695,980 730,873 34,893

total row Total, Non-Personnel 1,759,874 1,790,632 2,025,854 235,222
SALARIES AND EXPENSES OVERVIEW

Y-14

Department of Education

Budget Authority by Object Classification, Supplemental, CARES Act (P.L. 116-136)

(dollars in thousands)

Object class 

no. Object Class

2020 

Appropriation

2021 

Appropriation

2022 

Request 

Change from 

2021 to 2022

11.10 Full-time permanent $8,417 $0 $0 $0

11.31 Full-time temporary 2,509 0 0 0

11.32 Part-time 0 0 0 0

11.33 Consultants 0 0 0 0

11.51 Overtime 317 0 0 0

11.52 Awards 3 0 0 0

subtotal row Subtotal, Personnel Comp. 11,246 0 0 0

12.00 Benefits 3,022 0 0 0

12.15 Student Loan Repayment 0 0 0 0

13.01 Benefits for former personnel 0 0 0 0

subtotal row Subtotal, Benefits 3,022 0 0 0

21.00 Travel 146 0 0 0

22.00 Transportation of things 0 0 0 0

23.10 Rental Payments to GSA 0 0 0 0

23.31 Communications 0 0 0 0

23.32 Postage/fees 0 0 0 0

subtotal row Subtotal, 23 146 0 0 0

24.00 Printing & Reproduction 8 0 0 0

25.10 Advisory and Assistance Svcs 0 0 0 0

25.21 Other Services 39,372 0 0 0

25.22 Training/Tuition/Contracts 31 0 0 0

25.23 Field Readers 0 0 0 0

25.30 Goods/Services from Gov't 646 0 0 0

25.40 Operations/Maint of Facilities 0 0 0 0

25.71 Operations/Maint of Equipment 0 0 0 0

25.72 IT Services/Contracts 324 0 0 0

subtotal row Subtotal, 25 40,373 0 0 0

26.00 Supplies 199 0 0 0

31.01 IT Equipment/Software 0 0 0 0

31.03 Other Equipment 5 0 0 0

subtotal row Subtotal, 31 5 0 0 0

32.00 Building Alterations 0 0 0 0

43.01 Interest and Dividends 0 0 0 0 

total row Total, Budget Authority 55,000 0 0 0

total row Total, Pers. Comp. & Ben. 14,268 0 0 0

total row Total, Non-Personnel 40,732 0 0 0
SALARIES AND EXPENSES OVERVIEW

Y-15

Department of Education

Budget Authority by Object Classification, Supplemental, CRRSA Act (P.L. 116-260)

(dollars in thousands)

Object class 

no. Object Class

2021 

Appropriation

2022 

Request 

Change from 

2021 to 2022

11.10 Full-time permanent $4,222 $0 $0 

11.31 Full-time temporary 16,424 0 0

11.32 Part-time 0 0 0

11.33 Consultants 0 0 0

11.51 Overtime 210 0 0

11.52 Awards 0 0 0

subtotal row Subtotal, Personnel Comp. 20,856 0 0

12.00 Benefits 3,180 0 0

12.15 Student Loan Repayment 0 0 0

13.01 Benefits for former personnel 0 0 0

subtotal row Subtotal, Benefits 3,180 0 0

21.00 Travel 161 0 0

22.00 Transportation of things 0 0 0

23.10 Rental Payments to GSA 0 0 0

23.31 Communications 1 0 0

23.32 Postage/fees 0 0 0

subtotal row Subtotal, 23 1 0 0

24.00 Printing & Reproduction 0 0 0

25.10 Advisory and Assistance Svcs 0 0 0

25.21 Other Services 25,623 0 0

25.22 Training/Tuition/Contracts 112 0 0

25.23 Field Readers 0 0 0

25.30 Goods/Services from Gov't 60 0 0

25.40 Operations/Maint of Facilities 0 0 0

25.71 Operations/Maint of Equipment 0 0 0

25.72 IT Services/Contracts 0 0 0

subtotal row Subtotal, 25 25,795 0 0

26.00 Supplies 4 0 0

31.01 IT Equipment/Software 0 0 0

31.03 Other Equipment 3 0 0

subtotal row Subtotal, 31 3 0 0

32.00 Building Alterations 0 0 0

43.01 Interest and Dividends 0 0 0 

total row Total, Budget Authority 50,000 0 0

total row Total, Pers. Comp. & Ben. 24,036 0 0

total row Total, Non-Personnel 25,964 0 0
SALARIES AND EXPENSES OVERVIEW

Y-16

Department of Education

Budget Authority by Object Classification, Supplemental, ARP Act (P.L. 117-02)

(dollars in thousands)

Object class 

no. Object Class

2021 

Appropriation

2022 

Request 

Change from 

2021 to 2022

11.10 Full-time permanent $0 $0 $0 

11.31 Full-time temporary 12,389 0 0

11.32 Part-time 0 0 0

11.33 Consultants 0 0 0

11.51 Overtime 160 0 0

11.52 Awards 0 0 0

subtotal row Subtotal, Personnel Comp. 12,549 0 0

12.00 Benefits 1,100 0 0

12.15 Student Loan Repayment 0 0 0

13.01 Benefits for former personnel 0 0 0

subtotal row Subtotal, Benefits 1,100 0 0

21.00 Travel 293 0 0

22.00 Transportation of things 0 0 0

23.10 Rental Payments to GSA 0 0 0

23.31 Communications 1 0 0

23.32 Postage/fees 0 0 0

subtotal row Subtotal, 23 0 0 0

24.00 Printing & Reproduction 0 0 0

25.10 Advisory and Assistance Svcs 0 0 0

25.21 Other Services 91,357 0 0

25.22 Training/Tuition/Contracts 110 0 0

25.23 Field Readers 0 0 0

25.30 Goods/Services from Gov't 210 0 0

25.40 Operations/Maint of Facilities 0 0 0

25.71 Operations/Maint of Equipment 0 0 0

25.72 IT Services/Contracts 5,510 0 0

subtotal row Subtotal, 25 97,187 0 0

26.00 Supplies 0 0 0

31.01 IT Equipment/Software 0 0 0

31.03 Other Equipment 0 0 0

subtotal row Subtotal, 31 0 0 0

32.00 Building Alterations 0 0 0

43.01 Interest and Dividends 0 0 0 

total row Total, Budget Authority 111,130 0 0

total row Total, Pers. Comp. & Ben. 13,648 0 0

total row Total, Non-Personnel 97,482 0 0
SALARIES AND EXPENSES OVERVIEW

Y-17

Department of Education

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

ACCOUNT 2020 Actual

2021 

Appropriation

2022 

Request

Change from 

2021 to 2022

Program Administration 1,489 15801 1,6031 23

Office for Civil Rights 536 593 623 30

Office of Inspector General 213 2272 2362 9

Subtotal, Departmental Management 2,238 2,400 2,462 62

Student Aid Administration 1,479 1,5843 1,5843 0

FTE funded from program accounts:

College Housing and Academic Facilities Loans 2 1 2 1

Historically Black College and University Capital 

Financing 2 2 2 0

Institute of Education Sciences:

Institute of Education Sciences: National Assessment Governing Board 12 14 14 0

Institute of Education Sciences: National Board for Education Sciences 0 1 1 0

Subtotal, Program Accounts 17 18 19 1

Total, FTE 3,733 4,002 4,065 63

1 FY 2021 excludes 82 FTE related to and funded by CARES, CRRSA, and ARP Acts. FY 2022 excludes 78 FTE 

related to and funded by CRRSA, and ARP Acts in various offices.

2 FY 2021 excludes 27 FTE and FY 2022 excludes 27 FTE related to and funded by CARES Act.

3 FY 2021 excludes 36 FTE related to and funded by CARES Act. FY 2022 excludes 46 FTE related to 

and funded by CRRSA Act.
SALARIES AND EXPENSES OVERVIEW

Y-18

Department of Education

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

OFFICE 2020 Actual

2021 

Appropriation 

2022 

Request

Change from 

2021 to 2022

Career, Technical and Adult Education 64 63 66 3

Chief Information Officer 83 93 105 12

Civil Rights 530 580 610 30

Communications and Outreach 88 88 86 -2

Elementary and Secondary Education 241 250 250 0

English Language Acquisition, Language 

Enhancement, and Academic Achievement for 

Limited English Proficient Students 15 17 18 1

Federal Student Aid 1,348 1,453 1,453 0

Finance and Operations 402 444 444 0

General Counsel 107 110 110 0

Inspector General 213 227 236 9

Institute of Education Sciences 155 159 166 7

Legislation and Congressional Affairs 15 14 14 0

National Assessment Governing Board 12 14 14 0

National Board for Education Sciences 0 1 1 0

Planning, Evaluation, and Policy Development 55 64 64 0

Postsecondary Education 150 151 166 15

Secretary 74 90 75 -15

Special Education and Rehabilitative Services 169 174 176 2

Under Secretary 12 10 11 1

Total, FTE 3,733 4,002 4,065 63
SALARIES AND EXPENSES OVERVIEW

Y-19

Department of Education

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

OFFICE 2020 Actual

2021 

Appropriation

2022

Request

Change from 

2021 to 2022

Career, Technical and Adult Education 64 63 66 3

Chief Information Officer 83 96 108 12

Civil Rights 530 580 610 30

Communications and Outreach 88 90 88 -2

Elementary and Secondary Education 241 273 267 -6

English Language Acquisition, Language 

Enhancement, and Academic Achievement for 

Limited English Proficient Students 15 17 18 1

Federal Student Aid 1,348 1,489 1,499 10

Finance and Operations 402 451 450 -1

General Counsel 107 118 116 -2

Inspector General 213 254 263 9

Institute of Education Sciences 155 162 172 10

Legislation and Congressional Affairs 15 14 14 0

National Assessment Governing Board 12 14 14 0

National Board for Education Sciences 0 1 1 0

Planning, Evaluation, and Policy Development 55 71 71 0

Postsecondary Education 150 179 194 15

Secretary 74 91 76 -15

Special Education and Rehabilitative Services 169 174 178 4

Under Secretary 12 10 11 1

Total, FTE 3,733 4,1471 4,2162 69

1 FY 2021 FTE by office includes a total of 82 FTE in Program Administration offices, 27 FTE in Office of 

Inspector General, and 36 FTE in Federal Student Aid office.

2 FY 2022 FTE by office includes a total of 78 FTE in Program Administration offices, 27 FTE in Office of 

Inspector General, and 46 FTE in Federal Student Aid office.
SALARIES AND EXPENSES OVERVIEW

Y-20

Department of Education

Detail of Full-time Equivalent (FTE) Employment

Detail of Full-time Equivalent (FTE) 2020 Actual 2021 Appropriation 2022 Request

Executive level I................................................. 1 1 1

Executive level II................................................ 2 3 3

Executive level III............................................... 0 1 1

Executive level IV.............................................. 4 7 7

Executive level V............................................... 1 1 1 

Executive level AD............................................. 1 1 1

Subtotal...................................................... 9 14 14

Total - EX Salary................................. $1,510,700 $2,327,700 $2,327,700

Senior Executive Service............................. 83 86 86

Subtotal - ES1 ........................................... 83 86 86

Total - ES Salaries............................. $15,089,052 $14,482,400 $14,482,400

AL..................................................................... 2 1 1

AD..................................................................... 467 473 473

ED/EI................................................................ 3 4 4

GL.................................................................... 3 3 3

GS/GM-15........................................................ 462 472 477

GS/GM-14......................................................... 924 940 949

GS/GM-13......................................................... 1,017 1,087 1,097

GS-12................................................................ 556 546 557

GS-11................................................................ 136 152 155

GS-10................................................................ 0 0 0

GS-9.................................................................. 145 152 156

GS-8.................................................................. 24 30 35

GS-7.................................................................. 56 57 59

GS-6.................................................................. 5 6 7

GS-5.................................................................. 12 12 14

GS-4.................................................................. 12 12 14

GS-3.................................................................. 0 2 2

GS-2.................................................................. 3 2 4

GS-1.................................................................. 1 1 1

Subtotal...................................................... 3,827 3,951 4,007

Total full-time equivalent employment, 

end of year.......................................... 3,919 4,051 4,107

Full-time equivalent (FTE) 

usage.................................................. 3,733 4,002 4,065

Average ES salary............................................ $181,796 $168,400 $168,400

Average GS/GM grade..................................... 11.3 11.3 11.3

Average GS/GM salary..................................... $126,709 $125,422 $127,726

1 FY 2020 includes 4 FSA SES positions. FY 2021 and FY 2022 include 10 FSA SES positions.
SALARIES AND EXPENSES OVERVIEW

Y-21

Organization Chart

Operating Structure for Policy and Reporting Guidance
Y-22

Locations of Major Administrative Contracts and Current Contractors

7 Denver

9 Colorado Springs

Department of Education

Locations of Major Administrative Contracts

and Current Contractors

2 Plano

10 El Paso

6,11 San Antonio

5,10 Lawrence

9 Boise

5, 10 Coralville,

10 London, KY

6,10,11 Monticello, KY

10

Montgomery

4,6,9,10,11 Washington, DC

10 

Hattiesburg

2 Bethesda, MD

2, 8 Columbia

3* Madison

11 Milwaukee

3* Lincoln

3* 

Chesterfield

11 Town & Co

10 Rensselaer, NY

6,11 Niagara Falls

5 Venice

3* Salt 

Lake 

City

3* Concord, NH

3* Knoxville

3* Harrisburg, PA

3* Warrendale

3* Oklahoma City

3* Wilmington, DE

Note: An asterisk represents a headquarters location for loan servicing contracts. Additional locations can be found in the Student Aid 

Administration Congressional Justification.

1 Financial Management System (FSA)

2 PIVOT (OCIO) 

3 Loan Servicers (FSA)

4 OCR CRDC Survey (OCR)

5 National Student Loan Data System (FSA)

6 NextGen Digital and Customer Care Center

/ Partner Portal and Oversight Operations (FSA)

7 Payroll/Personnel Processing Center (OFO)

6,11 Piscataway, NJ

1,5,6,11 Arlington, VA

2 Oakton

9 Clarksville

2 Sterling

3*,10 Falls Church

2,9 Herndon

10 Manassas

2 Chantilly

6 Columbus, GA

8 Education Department Central Automated Processing Systems (EDCAPS)(OFO)

9 Next Generation Data Center (FSA)

10 Application and Eligibility Determination System, FSA Customer Contact Center, and 

FSA Feedback and Ombudsman System (FSA)

11 Title IV Origination and Disbursement System (FSA)

11 Bozeman
SALARIES AND EXPENSES OVERVIEW

Y-23

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; and

• 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

Y-24

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 MAX Federal Community.

Current Status: MAX Federal Community, a cross-agency collaboration 

platform, provides increased information sharing, collaboration, and 

knowledge management securely across the Federal Government, as well 

as within each Agency. With over 489,000 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 

Collect and 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. MAX Collect provides even greater benefit by enabling Agency 

budget offices to automate their own data collection exercises. 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, 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 MAX 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.
SALARIES AND EXPENSES OVERVIEW

Y-25

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 MAX Federal Community, 

MAX Collect, 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

Y-26

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 MAX 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 MAX 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 11,400 individuals have accessed the self-paced online 

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

date of over 7,970 percent and a savings of over $9.56 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, as well as in MAX Collect, and in a recently 

released service allowing budget personnel to develop their own reporting 

templates.

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.
SALARIES AND EXPENSES OVERVIEW

Y-27

Capability Objectives and Benefits

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 MAX Federal Community, 

MAX Collect, MAX Analytics, and MAX JIRA as well as implementation of 

MAX Authentication services at 16 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.

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 

for the coming year 2022.

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

Y-28

Capability Objectives and Benefits

sessions hosted by the Budget LoB. Regular trainings feature budget 

experts focusing on specific budgeting related topics and have been 

attended by over 4,520 individuals since the Department began hosting. 

Career Development focus on a deeper understanding of the federal budget 

career have been attended by over 2,140 people. An in-depth course 

focusing on Reviewing Budget Formulation Processes began in 2013 and

has been held 30 times, with waiting lists and strong participation from over 

810 attendees. All of these opportunities are offered to Federal employees 

free of charge.

Risks

Type of 

Risk 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 we have 

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 add'l 

funding to continue LOE they 

want/need. Continued marketing of 

MAX 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. 
SALARIES AND EXPENSES OVERVIEW

Y-29

Type of 

Risk 1

Risk Description Mitigation Approach

Other Dependencies 

and 

Interoperability

We rely on OMB when they 

make changes to MAX tools, 

to include new capabilities 

we require.

Monthly meetings with MAX 

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

W-Y-30

Y-30

Line of Business IT Costs (dollars in thousands)

Costs by 

project 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

Planning $125 $116 $78 $95 $95 $95 $95 $95 $100 $120 $120

Acquisition 350 375 178 265 265 265 265 265 371 421 421

Operations & 

Maint. 700 781 919 1,105 1,055 955 955 955 900 1,080 1,080

Govt FTE 

Costs 238 244 100 100 100 100 100 100 100 100 100

 Total 1,413 1,516 1,275 1,565 1,515 1,415 1,415 1,415 1,471 1,721 1,721

FTE 2 2 1 1 1 1 1 1 1 1 1
SALARIES AND EXPENSES OVERVIEW

Y-31

Anticipated Contributions to the Budget LoB by Agency (dollars in thousands)

AGENCY FY 2020 FY 2021 FY 2022

Department of Agriculture $110 $120 $120

Department of Commerce 110 120 120

Department of Defense--Military 110 120 120

Department of Education (direct funds) 110 120 120

Department of Energy 110 120 120

Department of Health and Human Services 110 120 120

Department of Homeland Security 110 120 120

Housing and Urban Development 110 120 120

Department of the Interior 110 120 120

Department of Justice 110 120 120

Department of Labor 110 120 120

Department of State 110 120 120

Department of Transportation 110 120 120

Department of the Treasury 110 120 120

Department of Veterans Affairs 110 120 120

US Army Corps of Engineers-Civil Works 80 80 80

Environmental Protection Agency 110 120 120

General Services Administration 110 120 120

National Aeronautics and Space Administration 110 120 120

National Science Foundation 110 120 120

USAID 110 120 120

Office of Personnel Management 110 120 120

Small Business Administration 55 60 60

Securities and Exchange Commission 0 60 60

Social Security Administration 55 60 60

Office of National Drug Control Policy 55 60 60
SALARIES AND EXPENSES OVERVIEW

Y-32

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SALARIES AND EXPENSES OVERVIEW

Y-33

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).
Y-34

Y-34

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO16-

196T

FEDERAL 

STUDENT 

LOANS: 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.

GAO16-

196T

FEDERAL 

STUDENT 

LOANS: 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 complete. 

GAO16-

196T

FEDERAL 

STUDENT 

LOANS: 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 complete. 

GAO16-

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.

GAO16-

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.
Y-35

Y-35

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO16-

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.

GAO17-45

SOCIAL 

SECURITY 

OFFSETS: 

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 complete. 

GAO17-45

SOCIAL 

SECURITY 

OFFSETS: 

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 complete. 

GAO17-45

SOCIAL 

SECURITY 

OFFSETS: 

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 complete. 
Y-36

Y-36

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO17-45

SOCIAL 

SECURITY 

OFFSETS: 

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 complete. 

GAO17-45

SOCIAL 

SECURITY 

OFFSETS: 

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.

GAO17-

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 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 update the composite score formula to better measure 

schools' financial conditions and capture financial risks.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO17-

555

Higher Education: 

Education Should 

Address 

Oversight and 

Communication 

Gaps in Its 

Monitoring of the 

Financial 

Condition of 

Schools

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 of 

confusion and misinterpretation for schools.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO17-

555

Higher Education: 

Education Should 

Address 

Oversight and 

Communication 

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' 

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 
Y

-37

Y-37

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Gaps in Its 

Monitoring of the 

Financial 

Condition of 

Schools

financial health by publicly listing the final composite score for 

each school.

documentation before 

the recommendation will 

be closed.

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20171 Completed

(Significant) 1. We recommend FSA's Chief Administration Officer 

develop and implement a monitoring process over FSA's 

personnel security activities to ensure investigations and 

reinvestigations are prioritized for personnel with sensitive system 

access within the Department.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20171 Resolved

(Significant) 1. We recommend that the FSA Chief Operating 

Officer continue to execute the corrective actions as outlined in 

FSA's project plan to comply with the timing requirement for the 

referral of delinquent non-tax debts.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20171 Completed

(Significant) 1. We recommend the FSA Chief Financial Officer 

support the efforts of the Director, Budget Service to develop and 

document the Department's process, policies and procedures for 

the authorization, design, development, testing, approval and 

implementation of new models and model enhancements.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20172 Completed

(Significant) 2. We recommend the FSA Chief Financial Officer 

support the efforts of the Director, Budget Service to document the 

Department's process, policies, procedures, and related controls 

for managing the operation and use of approved models.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20172 Completed

(Significant) 2. We recommend the FSA CISO work with the 

Department CISO to strengthen and refine the process for holding 

system owners and information system security officers 

accountable for remediation of control deficiencies and ensuring 

that the appropriate security posture is maintained for Department 

and FSA information systems.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20173 Completed

(Significant) 3. We recommend the FSA Chief Financial Officer 

support the efforts of the Director, Budget Service to enhance the 

process to capture model risks, update the assessment of risks 

related to each model, and document how that assessment 

impacts the Department's prioritization of corrective actions, and 

requisite level of controls, validation, and monitoring over each 

model.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000 2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/20174 Completed

(Significant) 4. We recommend the FSA Chief Financial Officer 

support the efforts of the Director, Budget Service to document 

and enhance the Department's processes, policies, procedures,

and related controls for the periodic review, validation, and 

approval of the Department's models at the assumption, model,

and program level.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000 2

FY 2017 FSA 

FINANCIAL FSA OIG 11/13/2017

5 Completed

(Significant) 5. We recommend the FSA Chief Financial Officer 

support the efforts of the Director, Budget Service to document the 

overall review and conclusions drawn related to the evaluation of 

Resolved

Action has been taken. 

The recommendation 

remains open until all 
Y-38

Y-38

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

STATEMENT 

AUDIT

the results of model performance reviews and validation 

procedures performed.

other recommendations 

have been complete. 

A17-

R000

2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/2017 6 Completed

(Significant) 6. We recommend the FSA Chief Financial Officer 

support the efforts of the Director, Budget Service to ensure 

modeling risks are considered in connection with the Department's 

enterprise risk management program.

Resolved

Action has been taken. 

The recommendation

remains open until all 

other recommendations 

have been complete. 

A17-

R000

2

FY 2017 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/13/2017 7 Completed

(Significant) 7. We recommend the FSA Chief Financial Officer 

ensure modeling risks are considered in connection with FSA's 

enterprise risk management program.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 1 Completed

(Significant) We recommend the Chief Operating Officer for FSA -

1. Request approval from the Acting Under Secretary to resume 

the review, approval, and discharge processes for claims 

qualifying under the seven established categories, including claims 

that have been flagged for approval.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 1 Completed

(Significant) We recommend the Chief Operating Officer for FSA1. Implement an information system that (a) maintains quality 

information regarding borrower defense claims, process status, 

and decision outcomes; (b) allows for claim data queries for all 

stages of claim review; and (c) contains controls to protect the 

integrity of the claims data.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 2 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— -2. Request approval from the Acting Under Secretary to 

resume consideration and determination of whether additional 

categories of claims with common facts qualify for discharge.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 3 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— -3. Ensure consistent documentation of the review and 

approval of legal memoranda or other findings used to justify 

discharges.

Completed

Action has been taken. 

The documentation is

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

FSA OIG 12/8/2017 4 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— - 4. Confirm and document OGC advice on the (1) 

discharge of Everest and WyoTech job placement 

misrepresentation rate claims and (2) the amount of relief for all 

job placement rate misrepresentation claims.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.
Y-39

Y-39

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

DISCHARGE 

PROCESS

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 5 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— - 5. Establish and document policies and procedures for 

reviewing and making determinations on unique or other claims for 

which FSA has no associated legal memorandum.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 6 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— - 6. Document and maintain readily available evidence for 

all quality control reviews.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 7 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— - 7. Establish and document policies and procedures for 

discharging loans associated with approved claims with certain 

characteristics. These characteristics include (a) borrowers 

enrolled in multiple programs and at least one program is eligible 

for relief, (b) the borrower received a loan disbursement after the 

school closed, (c) the discharge is impacted by a State’s statute of 

limitations, and (d) the borrower’s loan is a Federal Family 

Education Loan program loan or a Perkins loan.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 8 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— - 8. Establish and document policies and procedures for 

closing out and issuing decisions on borrower defense claims 

flagged for denial.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

I04-

R000

3

FSA 

BORROWER 

DEFENSE TO 

REPAYMENT 

LOAN 

DISCHARGE 

PROCESS

FSA OIG 12/8/2017 9 Completed

(Significant) We recommend the Chief Operating Officer for 

FSA— - 9. Establish timeframes for the claim’s intake, claim’s 

review, loan discharge, and claim’s denial processes and develop 

controls to ensure timeframes are met.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.
Y-40

Y-40

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 1 Resolved

The Secretary of Education should direct the Chief Operating 

Officer of FSA to establish and document a procedure for the 

destruction of records contained in electronic systems in 

accordance with approved disposition schedules.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 2 Resolved

The Secretary of Education should direct the Chief Operating 

Officer of FSA to ensure staff receive records management 

training annually.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 3 Resolved

The Secretary of Education should direct the Chief Operating 

Officer of FSA to conduct the triennial assessment of the FSA 

records management program.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 4 Resolved

The Secretary of Education should direct the Chief Operating 

Officer of FSA to ensure that privacy impact assessments address 

all required elements.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 5 Resolved

The Secretary of Education should direct the Chief Operating 

Officer of FSA to ensure that information security-related policies 

and procedures are reviewed at least annually, in accordance with

FSA policy; updated as needed; and approved by security officials. 

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-41

Y-41

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 6 Completed

The Secretary of Education should incorporate into its program 

review process the review of postsecondary schools' information 

security program requirements.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

121

Federal Student 

Aid: Better 

Program 

Management and 

Oversight of 

Postsecondary 

Schools Needed 

to Protect Student 

Information

FSA GAO 12/15/2017 7 Completed

The Secretary of Education should update its regulation to include 

protections of personal information as an element of a school's 

ability to demonstrate its administrative capability.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A19-

R000

3

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-

R000

3

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 complete. 

A19-

R000

3

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 complete. 
Y-42

Y-42

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 
Y-43

Y-43

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 complete. 

A19-

R000

3

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 understand their 

responsibilities and applicable policies and procedures.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

518

Cybersecurity: 

Office of Federal 

Student Aid 

Should Take 

Additional Steps 

to Oversee NonSchool Partners' 

Protection of 

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 FSAdefined frequency.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-44

Y-44

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Borrower 

Information

GAO18-

518

Cybersecurity: 

Office of Federal 

Student Aid 

Should Take 

Additional Steps 

to Oversee NonSchool Partners' 

Protection of 

Borrower 

Information

FSA GAO 9/17/2018 2 Completed

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 FSA-defined 

frequency and regularly report the results.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

518

Cybersecurity: 

Office of Federal 

Student Aid 

Should Take 

Additional Steps 

to Oversee NonSchool Partners' 

Protection of 

Borrower 

Information

FSA GAO 9/17/2018 3 Resolved

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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

518

Cybersecurity: 

Office of Federal 

Student Aid 

Should Take 

Additional Steps 

to Oversee NonSchool Partners' 

Protection of 

Borrower 

Information

FSA GAO 9/17/2018 4 Completed

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

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

518

Cybersecurity: 

Office of Federal 

Student Aid 

Should Take 

Additional Steps 

to Oversee NonSchool Partners' 

Protection of 

Borrower 

Information

FSA GAO 9/17/2018 5 Completed

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

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

518

Cybersecurity: 

Office of Federal 

Student Aid 

Should Take 

Additional Steps 

FSA GAO 9/17/2018 6 Completed

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

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-45

Y-45

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

to Oversee NonSchool Partners' 

Protection of 

Borrower 

Information

GAO18-

547

Public Service 

Loan 

Forgiveness: 

Education Needs 

to Provide Better 

Information for the 

Loan Servicer and 

Borrowers

FSA GAO 9/27/2018 1 Completed

The Chief Operating Officer of the Office of Federal Student Aid 

should develop a timeline for issuing a comprehensive guidance 

and instructions document for PSLF servicing. This could involve 

developing a new servicing manual or expanding upon the PSLF 

servicer's existing processing handbook.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO18-

547

Public Service 

Loan 

Forgiveness: 

Education Needs 

to Provide Better 

Information for the 

Loan Servicer and 

Borrowers

FSA GAO 9/27/2018 2 Completed

The Chief Operating Officer of the Office of Federal Student Aid 

should provide additional information to the PSLF servicer and 

borrowers to enhance their ability to determine which employers 

qualify for PSLF. This could involve Education developing an 

authoritative list of qualifying employers or improving the PSLF 

servicer's existing database and making this information available 

to borrowers.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO18-

547

Public Service 

Loan 

Forgiveness: 

Education Needs 

to Provide Better 

Information for the 

Loan Servicer and 

Borrowers

FSA GAO 9/27/2018 3 Completed

The Chief Operating Officer of the Office of Federal Student Aid 

should standardize the information the PSLF servicer receives 

from other loan servicers to ensure the PSLF servicer obtains 

more consistent and accurate payment information for borrowers 

pursuing PSLF.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO18-

547

Public Service 

Loan 

Forgiveness: 

Education Needs 

to Provide Better 

Information for the 

Loan Servicer and 

Borrowers

FSA GAO 9/27/2018 4 Completed

The Chief Operating Officer of the Office of Federal Student Aid 

should ensure that borrowers receive sufficiently detailed 

information from the PSLF servicer to be able to identify any errors 

in the servicer's counts of qualifying payments, including 

information on whether or not each payment qualified toward 

forgiveness.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO19-

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.

GAO19-

347

Federal Student 

Loans: Education 

Needs to Verify 

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 

Resolved

The Corrective Action 

Plan has been 

developed and the 
Y-46

Y-46

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Borrowers' 

Information for 

Income-Driven 

Repayment Plans

zero income on IDR applications do not have sources of taxable 

income at the time of their application.

recommendation is 

being implemented.

GAO19-

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.

GAO19-

595

Public Service 

Loan 

Forgiveness: 

Improving the 

Temporary 

Expanded 

Process Could 

Help Reduce 

Borrower 

Confusion

FSA GAO 9/5/2019 1 Completed

The Chief Operating Officer of the Office of Federal Student Aid 

should integrate the TEPSLF request into the PSLF application, for 

example, by including a checkbox on the PSLF application, to 

provide borrowers a more seamless way to request TEPSLF 

consideration.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO19-

595

Public Service 

Loan 

Forgiveness: 

Improving the 

Temporary 

Expanded 

Process Could 

Help Reduce 

Borrower 

Confusion

FSA GAO 9/5/2019 2 Resolved

The Chief Operating Officer of the Office of Federal Student Aid 

should provide certain borrowers, for example, those who are 

denied TEPSLF for not having 120 qualifying payments, with more 

information about options available to contest TEPSLF decisions 

on the TEPSLF website and in their denial letters.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO19-

595

Public Service 

Loan 

Forgiveness: 

Improving the 

Temporary 

Expanded 

Process Could 

Help Reduce 

Borrower 

Confusion

FSA GAO 9/5/2019 3 Completed

The Chief Operating Officer of the Office of Federal Student Aid 

should require all loan servicers to provide TEPSLF information on 

their websites.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO19-

595

Public Service 

Loan 

Forgiveness: 

Improving the 

Temporary 

Expanded 

FSA GAO 9/5/2019 4 Completed The Chief Operating Officer of the Office of Federal Student Aid 

should include TEPSLF information in its PSLF Online Help Tool. Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-47

Y-47

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Process Could 

Help Reduce 

Borrower 

Confusion

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 1 Completed

(Significant) 2.1 - We recommend that the Chief Operating Officer 

for FSA establish objectives in specific and measurable terms for 

an effective and efficient TPD discharge application review 

process as well as compliance with Federal program 

requirements.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 1 Completed

(Significant) 3.1 - We recommend that the Chief Operating Officer 

for FSA update and maintain current documentation of control 

activities, such as the Database Procedures, for the TPD 

discharge application review process and the quality control review 

process.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 1 Completed

(Significant) 4.1 - We recommend that the Chief Operating Officer 

for FSA revise the TPD Monitoring Procedures to align with the 

TPD Oversight Plan.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 2 Completed

(Significant) 2.2 - We recommend that the Chief Operating Officer 

for FSA determine the appropriate parameters for an error rate as 

a threshold and a confidence level that aligns with management's 

objectives.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 2 Completed

(Significant) 3.2 - We recommend that the Chief Operating Officer 

for FSA segregate key duties and responsibilities, or develop 

alternative procedures, for the quality control review process.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 2 Completed

(Significant) 4.2 - We recommend that the Chief Operating Officer 

for FSA ensure that the TPD Group performs monitoring in 

accordance with the frequency, scope, and methodologies 

established in FSA's TPD Monitoring Procedures.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 3 Resolved

2.3 - We recommend that the Chief Operating Officer for FSA 

implement the parameters established in Recommendation 2.2 to 

determine the appropriate sample sizes for FSA to review to 

ensure its TPD discharge process operates in accordance with 

Federal program requirements.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A02-

Q000

6

AUDIT OF FSA'S 

TPD LOAN 

DISCHARGE 

PROCESS

FSA OIG 6/18/2020 4 Completed

2.4 - We recommend that the Chief Operating Officer for FSA 

develop and implement ongoing monitoring or separate 

evaluations of the design and operating effectiveness of FSA's 

review process for TPD discharge applications.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO20-

416

MILITARY AND 

VETERAN 

SUPPORT: 

FSA GAO 9/1/2020 1 Completed The Secretary of Education should develop performance goals for 

the Iraq and Afghanistan Service Grant program. Completed

GAO reviewed the 

supporting 

documentation; the 
Y-48

Y-48

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Performance 

Goals Could 

Strengthen 

Programs that 

Help 

Servicemembers 

Obtain Civilian 

Employment

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO20-

336

PAYMENT 

INTEGRITY: 

Selected 

Agencies Should 

Improve Efforts to 

Evaluate 

Effectiveness of 

Corrective Actions 

to Reduce 

Improper 

Payments

FSA GAO 9/4/2020 1 Resolved

The Secretary of Education should revise and document 

Education's process for measuring the effectiveness of its 

corrective actions based on its new statistical estimation 

methodology for Direct Loan and Pell Grant improper payments. 

This process should clearly demonstrate the effect Education's 

corrective actions have on reducing improper payments.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 1 Resolved

(Significant) 1. We recommend that FSA enhance their risk 

assessment to identify risks impacting financial reporting 

processes

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 1 Resolved

(Significant) 1. We recommend that management implement the 

following to improve the effectiveness of entity-level controls-in the 

area of risk assessment, improve 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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 1 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 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.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 1 Resolved

(Significant) 1. We recommend that the FSA continue to execute 

the corrective actions as outlined in FSA's project plan to comply 

with the timing requirement for the referral of delinquent non-tax 

debts.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y

-49

Y-49

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20202 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

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20202 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20202 Resolved

(Significant) 2. We recommend that the Department and FSA 

design and implement additional controls, over the completeness 

and accuracy of the underlying data used to develop the re-

estimate.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20202 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

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20203 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20203 Completed

(Significant) 3. We recommend that the Department provide 

training and oversight to Education personnel with on/off-boarding 

responsibilities to help ensure new/separated contractors are 

properly tracked.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20204 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/20204 Completed

(Significant) 4. We recommend that FSA validate that financial and 

mixed system security plans have identified and documented the 

required security controls and control enhancements and the 

control implementation statuses in the plans as required by NIST 

SP 800-53. Additionally, implement a quality review process of the 

system security plans prior to signing the plans to ensure 

compliance with NIST 800-53 requirements.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

U000 2

FY 2020 FSA 

FINANCIAL FSA OIG 11/16/2020

5 Resolved

(Significant) 5. 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 

Resolved

The Corrective Action

Plan has been 

developed and the 
Y-50

Y-50

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

STATEMENT 

AUDIT

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.

recommendation is 

being implemented.

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 6 Completed

(Significant) 6. We recommend that FSA formally develop and 

implement a quality control review process to ensure that the 

application change control process is followed completely and 

accurately to validate that changes were tested and approved prior 

to migration and post implementation validation was performed, 

the relevant documentation and approvals are verified prior to 

closing the change ticket, as required by policy, and supporting 

documentation is retained.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

U000

2

FY 2020 FSA 

FINANCIAL 

STATEMENT 

AUDIT

FSA OIG 11/16/2020 7 Completed

(Significant) 7. 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.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO20-81

FEDERAL 

RESEARCH: 

Additional Actions 

Needed to 

Improve Public 

Access to 

Research Results

IES GAO 3/12/2020 1 Completed

The Secretary of Education should take steps to ensure 

appropriate agency-funded research data are readily findable and 

accessible to the public.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO17-22

Federal Student 

Loans: Education 

Needs to Improve 

Its Income-Driven 

Repayment Plan 

Budget Estimates

OCFO GAO 12/1/2016 1 Resolved

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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO17-22

Federal Student 

Loans: Education 

Needs to Improve 

Its Income-Driven 

Repayment Plan 

Budget Estimates

OCFO 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 complete. 

GAO17-22

Federal Student 

Loans: Education 

Needs to Improve 

Its Income-Driven 

Repayment Plan 

Budget Estimates

OCFO 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 IncomeDriven Repayment plan participation.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-51

Y-51

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO17-22

Federal Student 

Loans: Education 

Needs to Improve 

Its Income-Driven 

Repayment Plan 

Budget Estimates

OCFO 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 complete. 

GAO17-22

Federal Student 

Loans: Education 

Needs to Improve 

Its Income-Driven 

Repayment Plan 

Budget Estimates

OCFO 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 complete. 

GAO17-22

Federal Student 

Loans: Education 

Needs to Improve 

Its Income-Driven 

Repayment Plan 

Budget Estimates

OCFO 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 complete. 

GAO17-

675

Small Business 

Contracting: 

Actions Needed 

to Demonstrate 

and Better 

Review 

Compliance with 

Select 

Requirements for 

Small Business 

Advocates

OCFO GAO 10/5/2017 1 Completed

To address demonstrated noncompliance with section 15(k) of the 

Small Business Act, as amended, the Secretary of Education 

should comply with sections 15(k)(3) and (k)(11) or report to 

Congress on why the agency has not complied, including seeking 

any statutory flexibilities or exceptions believed appropriate.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 1 Resolved

(Significant) 1. We recommend that the Secretary of Education 

work with the Federal Student Aid Chief Operating Officer to 

continue to execute the corrective actions as outlined in FSA's 

project plan to comply with the timing requirement for the referral 

of delinquent non-tax debts.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 1 Completed

(Significant) 1. We recommend the Director, Budget Service 

develop and document the Department's process, policies and 

procedures for the authorization, design, development, testing, 

approval and implementation of new models and model 

enhancements.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 1 Completed

(Significant) 1. We recommend the Principal Deputy Assistant 

Secretary, Office of Management implement a monitoring process 

over the personnel security activities to ensure investigations and 

reinvestigations are prioritized for personnel with sensitive system 

access within the Department.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL OCFO OIG 11/13/2017 2 Completed

(Significant) 2. We recommend the Department CISO work with 

the FSA CISO to strengthen and refine the process for holding 

system owners and information system security officers 

Resolved

Action has been taken. 

The recommendation 

remains open until all 
Y-52

Y-52

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

STATEMENT 

AUDIT

accountable for remediation of control deficiencies and ensuring 

that the appropriate security posture is maintained for Department 

and FSA information systems.

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 2 Completed

(Significant) 2. We recommend the Director, Budget Service 

document the Department's process, policies, procedures, and 

related controls for managing the operation and use of approved 

models.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 3 Completed

(Significant) 3. We recommend the Director, Budget Service 

enhance the process to capture model risks, update the 

assessment of risks related to each model, and document how 

that assessment impacts the Department's prioritization of 

corrective actions, and requisite level of controls, validation, and 

monitoring over each model.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 4 Completed

(Significant) 4. We recommend the Director, Budget Service 

document and enhance the Department's processes, policies, 

procedures, and related controls for the periodic review, validation,

and approval of the Department's models at the assumption, 

model, and program level.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 5 Completed

(Significant) 5. We recommend the Director, Budget Service 

document the overall review and conclusions drawn related to the 

evaluation of the results of model performance reviews and 

validation procedures performed.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A17-

R000

1

FY 2017 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/13/2017 6 Completed

(Significant) 6. We recommend the Director, Budget Service 

ensure modeling risks are considered in connection with the 

Department's enterprise risk management program.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO19-

282

Grants 

Management: 

Agency Action 

Required to 

Ensure Grantees 

Identify Federal 

Contribution 

Amounts

OCFO GAO 3/14/2019 1 Completed

The Secretary of Education should design and implement a 

process to manage and administer grantees' compliance with the 

Stevens Amendment, including determining to what extent to 

provide guidance to grantees on calculations.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

A04-

T000

4

DEPARTMENT 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENT 

REPORTING

OCFO OIG 5/29/2019 1 Resolved

(Significant) 1.1 We recommend that the Chief Financial Officer for 

the Department, in conjunction with the Chief Financial Officer for 

FSA-- Develop and implement policies and procedures to ensure 

that the Accounts Receivable and Bank Management Group 

establishes accounts receivable for schools’ liabilities from 

program reviews and audits.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A04-

T000

4

DEPARTMENT 

COMPLIANCE 

WITH 

IMPROPER 

OCFO OIG 5/29/2019 2 Completed

(Significant) 1.2 We recommend that the Chief Financial Officer for 

the Department, in conjunction with the Chief Financial Officer for 

FSA—-Revise the query the Department uses to gather accounts 

receivable data from its accounting system so that it captures all 

Resolved

Action has been taken. 

The recommendation 

remains open until all 
Y-53

Y-53

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

PAYMENT 

REPORTING

program review and audit liabilities that should be used in its 

improper payment reporting and ensure that the report generated 

as a result of the query is validated for accuracy.

other recommendations 

have been complete. 

A04-

T000

4

DEPARTMENT 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENT 

REPORTING

OCFO OIG 5/29/2019 3 Completed

(Significant) 1.3 We recommend that the Chief Financial Officer for 

the Department, in conjunction with the Chief Financial Officer for 

FSA—--Develop and implement policies and procedures to require 

the Accounts Receivable and Bank Management Group to 

reconcile all program review and audit liabilities to the accounts 

receivable in the Department’s accounting system for FY 2018, 

and for future years ensure that the reconciliation is completed 

before the AFR is published.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A04-

T000

4

DEPARTMENT 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENT 

REPORTING

OCFO OIG 5/29/2019 4 Completed

(Significant) 1.4 We recommend that the Chief Financial Officer for 

the Department, in conjunction with the Chief Financial Officer for 

FSA—-Develop and implement policies and procedures to require 

FSA’s School Participation Division to confirm that the Accounts 

Receivable and Bank Management Group received the notices it 

sent to establish accounts receivable for program review and audit 

liabilities.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A04-

T000

4

DEPARTMENT 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENT 

REPORTING

OCFO OIG 5/29/2019 5 Completed

(Significant) 1.5 We recommend that the Chief Financial Officer for 

the Department, in conjunction with the Chief Financial Officer for 

FSA—-Ensure that all identified and recaptured improper 

payments from grant refunds that have been confirmed to be 

improper payments are included in the AFR’s Payment Integrity 

reporting.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A04-

T000

4

DEPARTMENT 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENT 

REPORTING

OCFO OIG 5/29/2019 6 Completed

(Significant) 1.6 We recommend that the Chief Financial Officer for 

the Department, in conjunction with the Chief Financial Officer for 

FSA—Develop and implement controls to ensure that all improper 

payment root cause data and associated amounts are reported in 

the improper payment root cause section of the AFR, as required.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO20-

129

INFORMATION 

TECHNOLOGY: 

Agencies Need to 

Fully Implement 

Key Workforce 

Planning Activities

OCFO GAO 3/12/2020 1 Resolved

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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A04-

U000

1

DEPARTMENTS 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENTS FOR 

FY 2020

OCFO OIG 7/13/2020 1 Unresolved

(Significant) 1.1 - We recommend that the Chief Financial Officer 

for the Department, in conjunction with the Chief Financial Officer 

for FSA, develop and implement procedures to ensure that the 

Department's sampling and estimation plans for the Pell and Direct 

Loan programs are accurate, complete, and statistically valid.

Unresolved

OIG has issued a 

decision of "Significant 

Disagreement" for action 

item listed by program 

office / possible 

mediation will have to 

take place between OIG 

and program office

A04-

U000

1

DEPARTMENTS 

COMPLIANCE 

WITH 

OCFO OIG 7/13/2020 1 Resolved

(Significant) 2.1 - We recommend that the Chief Financial Officer 

for the Department develop and implement procedures to ensure 

that the Department's improper payment estimate for the 

Unresolved

Program office does not 

agree with this 

recommendation 
Y

-54

Y-54

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

IMPROPER 

PAYMENTS FOR 

FY 2020

Emergency Impact Aid program is based on and reflects accurate 

and complete information. Specifically, evaluate the data used to 

calculate the estimate to determine whether the data is relevant 

(obligations versus program outlays) and will produce a reliable 

improper payment estimate.

A04-

U000 1

DEPARTMENTS 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENTS FOR 

FY 2020

OCFO OIG 7/13/20202 Resolved

(Significant) 1.2 - We recommend that the Chief Financial Officer 

for the Department, in conjunction with the Chief Financial Officer 

for FSA, develop and implement quality control procedures to 

ensure that the data the Department uses to calculate the 

improper payment estimate for the Pell and Direct Loan programs 

is accurate, complete, and reliable.

Unresolved

Program office does not 

agree with this 

recommendation 

A04-

U000 1

DEPARTMENTS 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENTS FOR 

FY 2020

OCFO OIG 7/13/20202 Resolved

(Significant) 2.2 - We recommend that the Chief Financial Officer 

for the Department develop and implement procedures to ensure 

that the Department's improper payment methodology for the 

Emergency Impact Aid program samples and tests payments from 

a complete program population.

Unresolved

Program office does not 

agree with this 

recommendation 

A04-

U000 1

DEPARTMENTS 

COMPLIANCE 

WITH 

IMPROPER 

PAYMENTS FOR 

FY 2020

OCFO OIG 7/13/20203 Resolved

(Significant) 1.3 - We recommend that the Chief Financial Officer 

for the Department, in conjunction with the Chief Financial Officer 

for FSA, develop and implement procedures to ensure that the 

Department's improper payment estimates for the Pell and Direct 

Loan programs are based on, and represent, quality information. 

Specifically, evaluate the data used to determine whether it is 

relevant (for example, estimates are based on sustained 

questioned costs rather than questioned costs identified in 

compliance audits); reliable (for example, the quality of any 

supplemental data, if used for the estimates, has been evaluated); 

and appropriate (for example, estimates are based on randomly 

selected student-level samples from compliance audits).

Unresolved

Program office does not 

agree with this 

recommendation 

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20201 Resolved

(Significant) 1. We recommend that FSA enhance their risk 

assessment to identify risks impacting financial reporting 

processes.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20201 Resolved

(Significant) 1. We recommend that management implement the 

following to improve the effectiveness of entity-level controls-in the 

area of risk assessment, improve 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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20201 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y

-55

Y-55

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20201 Resolved

(Significant) 1. We recommend that the Department continue to 

execute the corrective actions as outlined in FSA's project plan to 

comply with the timing requirement for the referral of delinquent 

non-tax debts.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20201 Resolved

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

develop, and implement a formal process to track and report all 

new and separated contractors.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20202 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20202 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20202 Resolved

(Significant) 2. We recommend that the Department and FSA 

design and implement additional controls, over the completeness 

and accuracy of the underlying data used to develop the re-

estimate.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20202 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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20203 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20203 Resolved

(Significant) 3. We recommend that the Department provide 

training and oversight to Education personnel with on/off-boarding 

responsibilities to help ensure new/separated contractors are 

properly tracked.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000 1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/20204 Resolved

(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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-56

Y-56

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A17-

U000

1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/2020 4 Resolved

(Significant) 4. We recommend that FSA validate that financial and 

mixed system security plans have identified and documented the 

required security controls and control enhancements and the 

control implementation statuses in the plans as required by NIST 

SP 800-53. Additionally, implement a quality review process of the 

system security plans prior to signing the plans to ensure 

compliance with NIST 800-53 requirements.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/2020 5 Resolved

(Significant) 5. 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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/2020 6 Resolved

(Significant) 6. We recommend that FSA formally develop and 

implement a quality control review process to ensure that the 

application change control process is followed completely and 

accurately to validate that changes were tested and approved prior 

to migration and post implementation validation was performed, 

the relevant documentation and approvals are verified prior to 

closing the change ticket, as required by policy, and supporting 

documentation is retained.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A17-

U000

1

FY 2020 ED 

FINANCIAL 

STATEMENT 

AUDIT

OCFO OIG 11/16/2020 7 Resolved

(Significant) 7. 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. 

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

S20D

C000

8

Assessment of 

the Department’s 

Reconstitution 

Plans Following 

COVID-19

OCFO OIG 12/14/2020 1 Completed

1.1 We recommend that the Acting Assistant Secretary for 

OFO, ensures that the Department’s Reconstitution Plan 

addresses anti-retaliation, including practices for ensuring that 

no adverse or retaliatory action is taken against an employee 

who adheres to guidelines or raises workplace safety and 

health concerns.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

S20D

C000

8

Assessment of 

the Department’s 

Reconstitution 

Plans Following 

COVID-19

OCFO OIG 12/14/2020 2 Completed

1.2 We recommend that the Acting Assistant Secretary for 

OFO, ensures that the Department reassesses the selfscreening questions and updates the information in the 

Reconstitution Plan as necessary, or includes a link to relevant 

CDC guidance in the self-assessment section of the 

Department’s Reconstitution Plan for employees to access and 

reference.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.
Y-57

Y-57

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO18-93

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.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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 4 Managed 

and Measurable status of the Risk Management program. 

(Repeat Recommendation from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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. (Repeat Recommendation from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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. (Repeat Recommendation from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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. (Repeat Recommendation from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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. (Repeat 

Recommendation from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(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. (Repeat Recommendation from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-58

Y-58

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1 Resolved

(Significant) 8.1 We recommend that the Deputy Secretary and 

Chief Operating Officer require OCIO and FSA to incorporate 

additional measures to, at a minimum; achieve Level 4 Managed 

and Measurable status of the Contingency Planning program. 

(Repeat Recommendation from 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 1.2 We recommend that the Deputy Secretary and 

Chief Operating Officer require that OCIO and FSA ensure the 

completeness of individual corrective action plans for elements 

including remediation officials assigned, costs associated to 

remediate the weakness, and starting dates to remediate the 

weakness.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 2.2 We recommend 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. (Repeat Recommendation from FY 

2015, 2016, and 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 3.2 We recommend that the Deputy Secretary and 

Chief Operating Officer require OCIO and FSA to ensure that 

position risk designations are documented for background 

investigations.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 4.2 We recommend that the Deputy Secretary require 

OCIO to ensure that the Handbook for Protection of Sensitive But 

Unclassified Information is updated.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 5.2 We recommend that the Deputy Secretary require 

OCIO to ensure that contractor employees fulfill mandatory 

training requirements before accessing Department systems. 

(Repeat Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Resolved

(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 from FY 2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 7.2 We recommend that the Deputy Secretary require 

OCIO to ensure that incidents are consistently submitted to USCERT and the OIG within the required timeframe and all incidents 

are consistently categorized. (Repeat Recommendation from FY 

2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 2 Completed

(Significant) 8.2 We recommend that the Deputy Secretary and 

Chief Operating Officer require OCIO and FSA to ensure that 

contingency planning documentation and results of contingency 

Resolved

Action has been taken. 

The recommendation 

remains open until all 
Y

-59

Y-59

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

plan testing are documented consistently and timely. (Repeat 

Recommendation from FY 2012, 2014, and 2015)

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 1.3 We recommend that the Deputy Secretary and 

the Chief Operating Officer require that OCIO and FSA ensure that 

all contracts are reviewed and include all applicable privacy, 

security, and access provisions. (Repeat Recommendation from 

FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Resolved

(Significant) 2.3 We recommend that the Deputy Secretary require 

OCIO to ensure that the configuration of 40 websites to be 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-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 3.3 We recommend that the Deputy Secretary and 

Chief Operating Officer require OCIO and FSA to enforce a two-

factor authentication configuration for all user connections to 

systems and applications. (Repeat Recommendation from FY 

2011, 2012, 2013, 2014, 2015, 2016 and 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 4.3 We recommend that the Deputy Secretary require 

OCIO to ensure the Department's Breach Response Plan is tested 

annually.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 5.3 We recommend that the Deputy Secretary require 

OCIO to define and implement a process to track contractors' 

initial access to the Department's network.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 6.3 We recommend that the Deputy Secretary require 

OCIO to ensure that ISCM stakeholders with designated roles and 

responsibilities are properly educated and engaged. (Repeat 

Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 7.3 We recommend that the Deputy Secretary require 

OCIO to enable incident response tools and technologies to 

function on an enterprise basis.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20183 Completed

(Significant) 8.3 We recommend that the Deputy Secretary require 

OCIO to ensure that skills are being measured at the enterprise 

level to begin full reporting to the Office of Personnel Management 

by April 2019. (Repeat Recommendation from 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20184 Completed

(Significant) 2.4 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. (Repeat Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-60

Y-60

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 4 Completed

(Significant) 3.4 We recommend that the Deputy Secretary require 

OCIO to finalize Departmental Directive OM: 5-101, "Personnel 

Security Screening Requirements for Contractor Employees."

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 4 Completed

(Significant) 4.4 We recommend that the Deputy Secretary require 

OCIO to ensure that Privacy Impact Assessments are reviewed 

every two years.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 4 Completed

(Significant) 5.4 We recommend that the Deputy Secretary require 

OCIO to ensure that user accounts are suspended timely when 

users do not complete required training.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 4 Completed

(Significant) 7.4 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 complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 4 Completed

(Significant) We recommend that the Deputy Secretary require 

OCIO to ensure all information authorizing officials, information 

system owners, and information system security officers establish 

and use accounts within the Cyber Security Assessment and 

Management tool, and that required points of contacts are 

identified. (Repeat Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 5 Completed

(Significant) 2.5 We recommend that the Chief Operating Officer 

require FSA to discontinue the use of unsupported operating 

systems, databases, and applications. (Repeat Recommendation 

from FY 2015 and 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 5 Resolved

(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 from FY 

2017)

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 5 Completed

(Significant) 5.5 We recommend that the Deputy Secretary require 

OCIO to implement the process for identifying employees with 

significant security responsibilities and ensure role-based training 

is provided.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 5 Completed

(Significant) 6.5 We recommend that the Deputy Secretary require 

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

Continuous Diagnostics and Mitigation program. (Repeat 

Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y

-61

Y-61

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20186 Completed

(Significant) 2.6 We recommend that the Chief Operating Officer 

require FSA to eliminate the use of Social Security numbers as an 

authentication element when logging onto FSA websites by 

requiring the user to create a unique identifier for account 

authentication. (Repeat Recommendation from FY 2014 and 

2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20186 Completed

(Significant) 3.6 We recommend that the Deputy Secretary require 

OCIO to ensure the Network Access Control solution is configured 

to disallow users to reconnect devices after being blocked.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20186 Completed

(Significant) 5.6 We recommend that the Deputy Secretary require 

OCIO to implement the process for formal skill assessments of 

employees' educational level and experience to begin full reporting 

to the Office of Personnel Management by April 2019.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20187 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. (Repeat Recommendation from FY 2014 and 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20187 Completed

(Significant) 3.7 We recommend that the Deputy Secretary require 

OCIO to ensure access agreements--in particular, non-disclosure 

agreements for privileged users with access to sensitive 

information, and Rules of Behavior acknowledgements--are 

documented for users accessing Department and FSA systems.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20188 Completed

(Significant) 2.8 We recommend that the Chief Operating Officer 

require FSA to immediately correct or mitigate the vulnerabilities

during the vulnerability assessment. (Repeat Recommendation 

from FY 2015 and 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20188 Completed

(Significant) 3.8 We recommend that the Deputy Secretary require 

OCIO to ensure that terminated individual's network access is 

removed timely.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/20189 Completed

(Significant) 3.9 We recommend that the Chief Operating Officer 

require FSA to establish a process for identifying, managing, and 

tracking activity of privileged user accounts. (Repeat 

Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000 1FY 2018 FISMA OCIO OIG 10/31/2018

10 Completed

(Significant) 3.10 We recommend that the Chief Operating Officer 

require FSA to configure all websites to display warning banners 

when users login to Departmental resources and ensure that 

banners include approved warning language. (Repeat 

Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-62

Y-62

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1

1 Completed

(Significant) 3.11 We recommend that the Chief Operating Officer 

require FSA to create corrective action plans to remedy database 

vulnerabilities for all database vulnerabilities identified. (Repeat 

Recommendation from FY 2017)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A11-

S000

1

FY 2018 FISMA OCIO OIG 10/31/2018 1

2 Completed

(Significant) 3.12 We recommend that the Chief Operating Officer 

require FSA to validate the inactivity settings to ensure sessions 

are timing out after 30 minutes of inactivity. (Repeat 

Recommendation from FY 2011, 2012, and 2015)

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO19-58

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

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO19-58

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

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO19-58

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

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

A19-

S000

2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/2019 1 Completed

(Significant) We recommend that the CIO: 1.1 Fully implement 

the CIO authority enhancements as defined in the FITARA 

Common Baseline.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000

2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/2019 1 Completed

(Significant) We recommend that the CIO: 2.1 Update, finalize, 

and implement policy on classifying major IT investments to 

ensure that investments that are exempted from policy are clearly 

documented and the treatment of full-time equivalent costs is 

consistently applied.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000

2

DEPARTMENTS 

IMPLEMENTATI OCIO OIG 9/23/2019 1 Completed

We recommend that the CIO: 3.1 Maintain PortfolioStat meeting 

documentation in accordance with Government Accountability 

Office Standards for Internal Control, Federal records 

Completed

Action has been taken. 

The documentation is 

undergoing review 
Y

-63

Y-63

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

ON OF THE 

FITARA

management regulations, and Department policy for 

correspondence with OMB and other information regarding 

milestones as they relate to FITARA reporting requirements.

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20192 Completed

(Significant) We recommend that the CIO: 1.2 Update, finalize, 

and implement policies and procedures related to all CIO authority 

enhancements found in the FITARA Common Baseline, and 

ensure that those policies and procedures are followed.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20192 Completed

(Significant) We recommend that the CIO: 2.2 Complete CIO risk 

ratings for all major IT investments regularly, as required by 

Capital Planning and Investment Control guidance, to ensure that 

risk ratings reflect the CIO's assessment of the current level of risk 

for the major investment's ability to accomplish its goals.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20192 Completed

We recommend that the CIO: 3.2 Ensure appropriate oversight of 

the PortfolioStat process, to include quarterly reporting of action 

item status, annual review and certification of action items, and 

timely completion of action items.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20193 Completed

(Significant) We recommend that the CIO: 1.3 Ensure sufficient 

oversight of the implementation of the FITARA Common Baseline 

and related policies and procedures, to include maintaining 

documentation that supports completion of tasks related to 

FITARA requirements and ensuring tasks adequately address 

FITARA requirements.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20193 Completed

(Significant) We recommend that the CIO: 2.3 Calculate all CIO 

risk ratings of major IT investments in accordance with Department 

policy to ensure the correct level of risk is assigned. Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20193 Completed

We recommend that the CIO: 3.3 Hold briefings with the Federal 

CIO and agency head regarding any PortfolioStat action items with 

missed deadlines as required by OMB M-15-14.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20194 Completed

We recommend that the CIO: 1.4 Update established processes 

to ensure that there are documented outputs of the process that 

the CIO, or the person to whom the CIO delegates authority, 

reviews and approves all acquisition plans, acquisition strategies, 

interagency agreements, and contract actions that contain IT 

without an approved acquisition strategy or acquisition plan, and 

that all acquisition strategies and plans that include IT apply 

adequate incremental development principles.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI OCIO OIG 9/23/2019

4 Completed

We recommend that the CIO: 2.4 Update, finalize, and implement 

policy to meet FITARA TechStat requirements, including 

requirements for TechStat sessions to be held for any investments 

Completed

Action has been taken. 

The documentation is 

undergoing review 
Y

-64

Y-64

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

ON OF THE 

FITARA

rated as high risk for three consecutive months and specifying 

timeframes in which required TechStat sessions should be held, 

and ensuring documentation is maintained in accordance with 

Department policy.

before the audit is 

closed.

A19-

S000 2

DEPARTMENTS 

IMPLEMENTATI

ON OF THE 

FITARA

OCIO OIG 9/23/20195 Completed

We recommend that the CIO: 2.5 Maintain applicable supporting 

documentation of TechStat sessions as noted in current 

Department TechStat guidance.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20191 Resolved (Significant) 8.1 We recommend that the Chief Operating Officer 

require FSA to incorporate additional measures to, at a minimum, Resolved

The Corrective Action 

Plan has been 

developed and the 
Y

-65

Y-65

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

achieve Level 4 Managed and Measurable status of the 

Contingency Planning program.

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete. 

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete. 

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete. 

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete. 

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 Resolved

(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

The Corrective Action 

Plan has been 

developed and the

recommendation is 

being implemented.

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete. 

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20192 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 complete. 

A11-

T000 2FY 2019 FISMA OCIO OIG 10/31/20193 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 complete. 
Y-66

Y-66

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 M15-13.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-67

Y-67

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 

A11-

T000

2

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 complete. 
Y-68

Y-68

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

T000

2

FY 2019 FISMA OCIO OIG 10/31/2019 1

0 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 complete. 

A11-

T000

2

FY 2019 FISMA OCIO OIG 10/31/2019 1

1 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 complete. 

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000

1

FY 2020 FISMA OCIO OIG 10/30/2020 1 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is

being implemented.
Y

-69

Y-69

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20201 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20202 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20202 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20202 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20202 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20202 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20203 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20203 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20203 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 
Y

-70

Y-70

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20203 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 complete. 

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20203 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20204 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-

U000 1FY 2020 FISMA OCIO OIG 10/30/20204 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20204 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 complete. 

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20205 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20205 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 complete. 

A11-

U000 1FY 2020 FISMA OCIO OIG 10/30/20206 Resolved

(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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-71

Y-71

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO18-

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 Resolved

The Department of Education's Assistant Secretary for Civil Rights 

should determine the extent to which Title IX coordinators at the K12 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.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is

being implemented.

GAO20-

345

K-12 

EDUCATION: 

Education Needs 

to Address 

Significant Quality 

Issues with its 

Restraint and 

Seclusion Data

OCR GAO 9/4/2020 1 Resolved

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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO20-

345

K-12 

EDUCATION: 

Education Needs 

to Address 

Significant Quality 

Issues with its 

Restraint and 

Seclusion Data

OCR GAO 9/4/2020 2 Resolved

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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO20-

345

K-12 

EDUCATION: 

Education Needs 

to Address 

Significant Quality 

Issues with its 

Restraint and 

Seclusion Data

OCR GAO 9/4/2020 3 Resolved

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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO20-

345

K-12 

EDUCATION: 

Education Needs 

to Address 

Significant Quality 

Issues with its 

Restraint and 

Seclusion Data

OCR GAO 9/4/2020 4 Resolved

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

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO20-

345

K-12 

EDUCATION: 

Education Needs 

to Address 

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 
Y-72

Y-72

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Significant Quality 

Issues with its 

Restraint and 

Seclusion Data

recommendation is 

being implemented.

GAO20-

345

K-12 

EDUCATION: 

Education Needs 

to Address 

Significant Quality 

Issues with its 

Restraint and 

Seclusion Data

OCR GAO 9/4/2020 6 Resolved

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 a 

seclusion.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A02-

M001

2

AUDIT OF 

CHARTER AND 

EDUCATION 

MANAGEMENT 

ORGANIZATION

S

OESE OIG 9/29/2016 1 Completed

(Significant) We recommend that the Delegated Deputy Secretary 

- 1.1 Convene a formal oversight group including high level 

representatives from the following offices: Office of the Deputy 

Secretary, OESE, OSERS, OII, and the Office of the Chief 

Financial Officer. The oversight group would determine the most 

appropriate manner to conduct an analysis and assessment of the 

risks to Department programs posed by charter schools with 

CMOs. The assessment would consider actions appropriate to the 

Department's Federal role to assist SEAs, LEAs, and charter 

school authorizers to fulfill their obligations for oversight of Federal 

funding. Such actions would include, but not be limited to the 

recommendations that follow. 

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A02-

M001

2

AUDIT OF 

CHARTER AND 

EDUCATION 

MANAGEMENT 

ORGANIZATION

S

OESE OIG 9/29/2016 2 Completed

(Significant) We recommend that the Delegated Deputy Secretary 

- 1.2 Provide further guidance to SEAs that offers a general 

strategy for performing a minimum level of monitoring, risk 

assessment, and mitigation procedures related to charter school 

contractual relationships with CMOs. 

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A02-

M001

2

AUDIT OF 

CHARTER AND 

EDUCATION 

MANAGEMENT 

ORGANIZATION

S

OESE OIG 9/29/2016 3 Completed

(Significant) We recommend that the Delegated Deputy Secretary 

- 1.3 Develop modifications to program monitoring protocols for 

Title I, IDEA, CSP grants, and other programs to assist Federal 

grantees in meeting their monitoring and oversight responsibilities 

with respect to CMOs. 

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A02-

M001

2

AUDIT OF 

CHARTER AND 

EDUCATION 

MANAGEMENT 

ORGANIZATION

S

OESE OIG 9/29/2016 4 Completed

(Significant) We recommend that the Delegated Deputy Secretary 

- 1.4 Work with external partners and interest groups to help 

SEAs and other authorizers consider risks to Federal funds in their 

evaluation of proposals for charter schools, including the 

consideration of what is an acceptable level of risk related to 

charter school relationships with CMOs. 

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A02-

M001

2

AUDIT OF 

CHARTER AND 

EDUCATION 

MANAGEMENT 

OESE OIG 9/29/2016 5 Completed

(Significant) We recommend that the Delegated Deputy Secretary 

- 1.5 Collaborate and coordinate with the Office of the Chief 

Financial Officer's Post Audit Group to update the OMB Circular A133 Compliance Supplement to include procedures to determine 

whether the SEA and LEA, as appropriate, have internal controls 

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.
Y-73

Y-73

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

ORGANIZATION

S

to ensure that charter schools with relationships with CMOs have 

effective controls to mitigate financial risks, provide for 

accountability over Federal funds, and mitigate performance risks. 

GAO16-

645

Female Genital 

Mutilation/Cutting: 

Existing Federal 

Efforts to Increase 

Awareness 

Should Be 

Improved

OESE GAO 12/20/2016 1 Resolved

To make the best use of federal resources directed toward 

combating FGM/C in the United States, the Attorney General and 

the Secretaries of Education, Health and Human Services, 

Homeland Security, and State should each develop a written plan 

that describes the agency's approach for conducting education 

and outreach to key stakeholders in the United States regarding 

FGM/C.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO16-

645

Female Genital 

Mutilation/Cutting: 

Existing Federal 

Efforts to Increase 

Awareness 

Should Be 

Improved

OESE GAO 12/20/2016 2 Completed

To make the best use of federal resources directed toward 

combating FGM/C in the United States, the Attorney General and 

the Secretaries of Education, Health and Human Services, 

Homeland Security, and State should each communicate the plan 

with other relevant federal agencies and stakeholder groups, as 

appropriate.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO17-

400

K-12 Education: 

Education Needs 

to Improve 

Oversight of Its 

21st Century 

Program

OESE GAO 4/26/2017 1 Resolved

The Secretary of Education should direct the Office of Academic 

Improvement to expand its performance measures for the 21st 

Century program to address all program objectives. Specifically, 

Education should establish performance measures related to key 

behavioral, including student attendance and disciplinary incidents,

and socio-emotional outcomes.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO17-

400

K-12 Education: 

Education Needs 

to Improve 

Oversight of Its 

21st Century 

Program

OESE GAO 4/26/2017 2 Completed

The Secretary of Education should direct the Office of Academic 

Improvement to conduct federal-level data checks on the accuracy 

of 21st Century program data submitted by states. Such checks 

could test for logical relationships between fields. Education 

should also publicly disclose and address any data limitations it 

identifies, as appropriate.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO17-

400

K-12 Education: 

Education Needs 

to Improve 

Oversight of Its 

21st Century 

Program

OESE GAO 4/26/2017 3 Completed

The Secretary of Education should direct the Office of Academic 

Improvement to provide written, non-regulatory guidance to states 

on developing and conducting high-quality 21st Century state 

evaluations to help address the difficulties states face in 

measuring program performance and effectiveness.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO17-

400

K-12 Education: 

Education Needs 

to Improve 

Oversight of Its 

21st Century 

Program

OESE GAO 4/26/2017 4 Completed

The Secretary of Education should direct the Office of Academic 

Improvement to use the information it collects from its monitoring 

visits and ongoing interactions with states to share effective 

practices across states for sustaining their 21st Century programs 

once program funding ends. This information could be shared 

using existing mechanisms such as Education's meetings with 

21st Century state coordinators.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

233

EMERGENCY 

MANAGEMENT: 

Federal Agencies 

Could Improve 

Dissemination of 

OESE GAO 4/30/2018 1 Completed

The Secretary of Education, in collaboration with other agencies 

through the planned interagency working group or another 

mechanism, should identify further opportunities to more 

effectively publicize resources to reach additional colleges.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 
Y-74

Y-74

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Resources to 

Colleges

documentation before 

the recommendation will 

be closed.

GAO18-

382

K-12 Education: 

Lead Testing of 

School Drinking 

Water Would 

Benefit from 

Improved Federal 

Guidance

OESE GAO 7/17/2018 1 Completed

The Assistant Secretary for Elementary and Secondary Education 

should improve the usability of Education's websites to ensure that 

the states and school districts can more easily find and access 

federal guidance to address lead in school drinking water, by 

taking actions such as clarifying which links contain guidance; 

highlighting new or important guidance; improving their websites' 

search function; and categorizing guidance.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO18-

382

K-12 Education: 

Lead Testing of 

School Drinking 

Water Would 

Benefit from 

Improved Federal 

Guidance

OESE GAO 7/17/2018 2 Completed

The Assistant Secretary for Elementary and Secondary Education 

should collaborate with EPA to encourage testing for lead in 

school drinking water. This effort could include disseminating EPA 

guidance related to lead testing and remediation in schools or 

sending letters to states to encourage testing in all school districts 

that have not yet done so.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO19-

616

Foster Care: 

Education Could 

Help States 

Improve 

Educational 

Stability for Youth 

in Foster Care

OESE GAO 11/4/2019 1 Resolved

The Secretary of Education should develop an online 

clearinghouse of sample documents from states and 

localities who wish to share them, past webinar recordings and 

their related documents, and links to other 

relevant resources that all SEAs can access.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A05-

S000

1

DEPARTMENTS 

INTERNAL 

CONTROL FOR 

STATE PLAN 

REVIEWS

OESE OIG 9/28/2020 1 Unresolved

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 McKinneyVento Act section of State plans.

Unresolved

OIG has issued a 

decision of "Significant 

Disagreement" for action 

item listed by program 

office / possible 

mediation will have to 

take place between OIG 

and program office

A05-

S000

1

DEPARTMENTS 

INTERNAL 

CONTROL FOR 

STATE PLAN 

REVIEWS

OESE OIG 9/28/2020 2 Unresolved

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.

Unresolved

OIG has issued a 

decision of "Significant 

Disagreement" for action 

item listed by program 

office / possible 

mediation will have to 

take place between OIG 

and program office

A05-

S000

1

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.

Unresolved

Program office does not 

agree with this 

recommendation 
Y-75

Y-75

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO21-96

DRUG MISUSE: 

Agencies Have 

Not Fully 

Identified How 

Grants That Can 

Support Drug 

Prevention 

Education 

Programs 

Contribute to 

National Goals

OESE GAO 2/1/2021 1 Resolved

The Secretary of Education should work with grantees to collect 

and report performance information for the grants to state 

educational agencies component of the School Climate program 

that relate to achieving the prevention education goal of the 

National Drug Control Strategy.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A02-

M001

1

NATIONWIDE 

AUDIT OF 

OVERSIGHT OF 

CLOSED 

CHARTER 

SCHOOLS

OII OIG 9/28/2018 1 Completed

(Significant) We recommend that the Deputy Secretary 

coordinate with the Assistant Secretary for OESE, the Assistant 

Secretary of OSERS and Acting Assistant Deputy 

Secretary for OII to - 1. Develop a risk assessment that 

identifies SEAs that fund charter schools and considers the risks to 

Federal funds associated with charter school 

closures and monitor SEAs based on this assessment, 

focusing on those elements of the charter school closure process 

that pose the most risk.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A02-

M001

1

NATIONWIDE 

AUDIT OF 

OVERSIGHT OF 

CLOSED 

CHARTER 

SCHOOLS

OII OIG 9/28/2018 2 Completed

(Significant) We recommend that the Deputy Secretary 

coordinate with the Assistant Secretary for OESE, the Assistant 

Secretary of OSERS and Acting Assistant Deputy Secretary for OII 

to - 2. Review guidance issued by the Department to determine 

whether it adequately addresses issues related to Federal grant 

closeout, disposition of assets purchased with Federal funds, and 

protection and maintenance of student records for closed charter 

schools, and either modify the 

current guidance or issue new guidance as appropriate.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A02-

M001

1

NATIONWIDE 

AUDIT OF 

OVERSIGHT OF 

CLOSED 

CHARTER 

SCHOOLS

OII OIG 9/28/2018 3 Completed

(Significant) We recommend that the Deputy Secretary 

coordinate with the Assistant Secretary for OESE, the Assistant 

Secretary of OSERS and Acting Assistant Deputy Secretary for OII 

to - 3. Work with SEAs to develop and implement effective charter 

school closure procedures. In doing so, identify and share best 

practices and relevant requirements for SEAs regarding Federal 

grant closeout, disposition of assets purchased with Federal funds, 

and protection and maintenance 

of student records to ensure that charter schools that are identified 

for closure by the responsible State and local entities are closed in 

an appropriate manner.

Completed

Action has been taken. 

The documentation is 

undergoing review 

before the audit is 

closed.

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 1 Completed

(Significant) We recommend that the Assistant Secretary for 

Management: 1.1 Develop and distribute written policies and 

procedures that include (1) new Federal and Department 

requirements for the contractor personnel security screening 

process established since the issuance of the Directive in 2010, 

and (2) existing Department practices for the screening process 

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-76

Y-76

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

that have been informally approved by OM but are not addressed 

in current written policies and procedures. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 2 Completed

(Significant) We recommend that the Assistant Secretary for 

Management: 1.2 Periodically review the security screening 

process and assess the need to update policy accordingly. 

Develop and distribute interim guidance, as necessary.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 3 Resolved

(Significant) We recommend that the Assistant Secretary for 

Management: 1.3 Require POs to develop internal procedures for 

the contractor personnel security screening process, review the 

PO-developed procedures for compliance with the Directive, 

review any modifications to PO procedures, and maintain the 

procedural documents provided by POs.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 4 Resolved

(Significant) We recommend that the Assistant Secretary for 

Management: 1.4 Develop a process to ensure POs receive and 

maintain notification of all final adjudication determinations, both 

favorable and unfavorable, for each individual contractor employee 

who has received a security screening.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 5 Completed

We recommend that the Assistant Secretary for Management: 1.5 

Establish an appropriate role for OM in the contract position and 

risk designation process, in coordination with PO and OCFO staff, 

and ensure requirements for position risk designation tools and 

documentation requirements are adequately communicated.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 6 Completed

We recommend that the Assistant Secretary for Management: 1.6 

Ensure that all elements of the security screening process, 

including initiation, adjudications, and reinvestigations are 

conducted within required timeframes. Align Directive 

requirements with applicable OPM metrics.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 7 Completed

We recommend that the Assistant Secretary for Management: 1.7 

Review the staff structure and resources of Personnel Security 

and make changes, as appropriate, to ensure timely processing of 

security screenings and that proper oversight and guidance of the 

Department's contractor personnel security screening process is 

provided.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations

have been complete. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 8 Completed

(Significant) We recommend that the Assistant Secretary for 

Management: 1.8 Coordinate with POs to reconcile current 

Security Manager data with PO records on individual contractor 

employees for information such as contractor employee name, 

contractor company, assigned contract number, employment 

status, and departure date as applicable. Periodically reconcile 

Security Manager data with PO records. 

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 9 Completed

(Significant) We recommend that the Assistant Secretary for 

Management: 1.9 Require information necessary for tracking the 

status of contractor employees' security screenings and 

employment on Department contracts to be entered into Security 

Manager, to include contractor company and contract number.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-77

Y-77

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 1

0 Completed

We recommend that the Assistant Secretary for Management: 

1.10 Review the current access of PO staff to Security Manager to 

determine if granting further access to key staff could help ensure 

the reliability of Security Manager data, and then grant access

accordingly. 

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A19-

P000

8

REVIEW OF THE 

CONTRACTOR 

SECURITY 

CLEARANCE 

PROCESS

OM OIG 9/20/2018 1

1 Completed

We recommend that the Assistant Secretary for Management: 

1.11 Develop comprehensive training for the contractor personnel 

security screening process that 

covers process requirements and the responsibilities of key PO 

officials and staff, to include use of Security Manager and the 

Position Designation Tool. Require all applicable staff to attend.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO12-

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 

strategies to improve information provided to eligible students and 

families.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO12-

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 changes to 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.

GAO15-59

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 accreditor standards.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO15-59

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 accreditor sanctions.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO15-59

Higher Education: 

Education Should 

Strengthen 

Oversight of 

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 

Resolved

Action has been taken. 

The recommendation 

remains open until all 
Y-78

Y-78

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Schools and 

Accreditors

data for oversight of schools to ensure it can systematically 

prioritize sanctioned schools for program review.

other recommendations 

have been complete. 

GAO15-59

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’s information on student outcomes, 

to inform its recognition reviews

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO15-

598

Teacher 

Preparation 

Programs: 

Education Should 

Ensure States 

Identify LowPerforming 

Programs and 

Improve 

InformationSharing

OPE GAO 7/23/2015 1 Resolved

The Secretary of Education should develop a risk-based, costeffective strategy to verify that states are implementing a process 

for assessing whether any teacher preparation programs are lowperforming.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO15-

598

Teacher 

Preparation 

Programs: 

Education Should 

Ensure States 

Identify LowPerforming 

Programs and 

Improve 

InformationSharing

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 complete. 

GAO15-

598

Teacher 

Preparation 

Programs: 

Education Should 

Ensure States 

Identify LowPerforming 

Programs and 

Improve 

InformationSharing

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 tables the agency uses to 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 complete. 
Y-79

Y-79

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO15-

598

Teacher 

Preparation 

Programs: 

Education Should 

Ensure States 

Identify LowPerforming 

Programs and 

Improve 

InformationSharing

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 complete. 

GAO17-

574

Higher Education: 

Students Need 

More Information 

to Help Reduce 

Challenges in 

Transferring 

College Credits

OPE GAO 10/4/2017 1 Resolved

To help improve students' access to information so that they can 

make well-informed transfer decisions, the Secretary of Education 

should require schools to (1) disclose the list of schools with which 

they have articulation agreements online if the school has a 

website, and (2) clearly inform students, on the school's website if 

it has one, when no articulation agreements on credit transfer are 

in place. If the department determines that it does not have the 

authority to require this, it should nonetheless encourage schools 

to take these actions 

(through guidance or other means).

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO17-

574

Higher Education: 

Students Need 

More Information 

to Help Reduce 

Challenges in 

Transferring 

College Credits

OPE GAO 10/4/2017 2 Completed

To help improve students' access to information so that they can 

make well-informed transfer decisions, the Secretary of Education 

should provide students and their families with general transfer 

information, for example by developing a consumer guide and 

posting it on Education's website or augmenting transfer 

information already provided on the website, to help increase 

awareness of key considerations when transferring schools.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

A09-

R000

3

DEPARTMENT 

RECOGNITION 

AND 

OVERSIGHT OF 

ACCREDITORS

OPE OIG 6/27/2018 1 Resolved

We recommend that the Assistant Secretary for OPE -- 1.1 

Require the OPE Accreditation Group to use risk-based 

procedures and readily available information to identify the specific 

schools and an appropriate number of schools that each agency 

must use as evidence to demonstrate that it had effective 

mechanisms for evaluating a school's compliance with 

accreditation standards before reaching an accreditation decision.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A09-

R000

3

DEPARTMENT 

RECOGNITION 

AND 

OVERSIGHT OF 

ACCREDITORS

OPE OIG 6/27/2018 1 Resolved

We recommend that the Assistant Secretary for OPE -- 2.1 

Require the OPE Accreditation Group to adopt a risk-based 

methodology, using readily available information, to identify highrisk agencies and prioritize its oversight of those agencies during 

the recognition period.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A09-

R000

3

DEPARTMENT 

RECOGNITION 

AND 

OVERSIGHT OF 

ACCREDITORS

OPE OIG 6/27/2018 2 Resolved

We recommend that the Assistant Secretary for OPE -- 1.2 

Require the OPE Accreditation Group to adopt written policies and 

procedures for evaluating agency recognition petitions that 

incorporate the elements of Recommendation 1.1 and address 

specific documentation requirements to include each selected 

school's complete self-study report and the agency's site visit 

report and decision letter.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-80

Y-80

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO18-

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 complete. 

GAO18-

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.

A09-

T000

7

OPE 

OVERSIGHT OF 

DISASTER 

ASSISTANCE 

FUNDS TO IHE

OPE OIG 9/30/2020 1 Resolved

(Significant) We recommend that the Assistant Secretary for 

Postsecondary Education ensure that OPE- 1.1 Takes 

appropriate actions to correct the improper awards made to the 

seven grantees whose applications we reviewed.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A09-

T000

7

OPE 

OVERSIGHT OF 

DISASTER 

ASSISTANCE 

FUNDS TO IHE

OPE OIG 9/30/2020 2 Resolved

(Significant) We recommend that the Assistant Secretary for 

Postsecondary Education ensure that OPE- 1.2 Reviews the 

application information for the 59 grantees that were not part of our 

audit and takes appropriate actions to correct any application 

inaccuracies and any identified instances of unallowable, 

unreasonable, or unnecessary activities or items resulting from 

OPE's review.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A09-

T000

7

OPE 

OVERSIGHT OF 

DISASTER 

ASSISTANCE 

FUNDS TO IHE

OPE OIG 9/30/2020 3 Resolved

(Significant) We recommend that the Assistant Secretary for 

Postsecondary Education ensure that OPE- 1.3 Reviews the files 

for all the Defraying Costs and Emergency Assistance grantees 

and ensures that all post-award activities are completed and 

recorded in the official grant files.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A09-

T000

7

OPE 

OVERSIGHT OF 

DISASTER 

ASSISTANCE 

FUNDS TO IHE

OPE OIG 9/30/2020 4 Completed

(Significant) We recommend that the Assistant Secretary for 

Postsecondary Education ensure that OPE- 1.4 For all future 

special grant awards that are classified as discretionary grants, 

implements the processes that the Department designed for the 

awarding and monitoring of such grants. If OPE determines that 

modification of or deviation from the designed processes is 

needed, then it should consult with the Office of the General 

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 
Y-81

Y-81

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Counsel before making a final decision and then record the 

reasons for the modification or deviation in the official grant files.

A09-

T000

7

OPE 

OVERSIGHT OF 

DISASTER 

ASSISTANCE 

FUNDS TO IHE

OPE OIG 9/30/2020 5 Resolved

(Significant) We recommend that the Assistant Secretary for 

Postsecondary Education ensure that OPE- 1.5 Identifies, for 

each Emergency Assistance grantee, any records retained outside 

OPE's official grant files and ensures those records are placed in 

the official grant files in G5.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

A09-

R000

8

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--

1.1 Allocate 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 complete. 

A09-

R000

8

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--

1.2 Work 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-

R000

8

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--

1.3 Implement 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 complete. 

A09-

R000

8

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--

1.4 Use 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 complete. 

A09-

R000

8

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--

1.5 Investigate 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 complete. 

A09-

R000

8

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--

1.6 Revise 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 complete. 
Y-82

Y-82

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

A09-

R000

8

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--

1.7 Design 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 complete. 

A09-

R000

8

OCPO'S 

CONTROLS 

OVER THE 

PROCESSING 

OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 8 Completed

We recommend that the Acting Assistant Secretary of the Office of 

Management require the Privacy Office to--

1.8 Review and evaluate its current policies and procedures for 

processing FERPA complaints to ensure they are complete and 

appropriate.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO17-

352

Youth with 

Autism: Federal 

Agencies Should 

Take Additional 

Action to Support 

Transition-Age 

Youth

OSERS GAO 5/4/2017 1 Completed

To determine whether IDEA's current transition age requirement 

allows youth with disabilities, including those with ASD, the time 

needed to plan and prepare for the transition to adult life, the 

Secretary of Education should examine outcomes for students 

when transition services begin at age 16 and the merits and 

implications of amending IDEA to lower the age at which school 

districts are to begin providing transition services to students with 

disabilities, such as 14.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO17-

352

Youth with 

Autism: Federal 

Agencies Should 

Take Additional 

Action to Support 

Transition-Age 

Youth

OSERS GAO 5/4/2017 2 Completed

To implement the goals and policy priorities of the 2020 Federal 

Youth Transition Plan, the Federal Partners in Transition (FPT) 

workgroup--the Secretaries of HHS, Education, Department of 

Labor, and the Commissioner of the Social Security 

Administration--should develop a long-term implementation plan 

that includes milestones and specific agency roles and 

assignments.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO18-94

Private School 

Choice: Federal 

Actions Needed 

to Ensure Parents 

Are Notified About 

Changes in 

Rights for 

Students with 

Disabilities

OSERS GAO 11/30/2017 1 Completed

The Assistant Secretary for Special Education and Rehabilitative 

Services should review information provided by states related to 

changes in federal special education rights when a parent places a 

student with a disability in a private school and work with states to 

correct inaccurate information.

Completed

GAO reviewed the 

supporting 

documentation; the 

Department is gathering 

additional supporting 

documentation before 

the recommendation will 

be closed.

GAO18-

577

Vocational 

Rehabilitation: 

Additional Federal 

Information Could 

Help States Serve 

Employers and 

Find Jobs for 

People with 

Disabilities

OSERS GAO 1/1/2019 1 Resolved

The Commissioner of Education's Rehabilitation Services 

Administration should work with state VR agencies to determine 

whether and what additional information and assistance VR 

agencies may find helpful regarding on-demand training, such as 

online videos, to employers on disability issues.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.
Y-83

Y-83

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

GAO18-

577

Vocational 

Rehabilitation: 

Additional Federal 

Information Could 

Help States Serve 

Employers and 

Find Jobs for 

People with 

Disabilities

OSERS GAO 1/1/2019 2 Resolved

The Commissioner of Education's Rehabilitation Services 

Administration should work with state VR agencies to determine 

how to disseminate information most effectively about the 

circumstances in which individuals who are employed may be 

eligible for career advancement services.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

577

Vocational 

Rehabilitation: 

Additional Federal 

Information Could 

Help States Serve 

Employers and 

Find Jobs for 

People with 

Disabilities

OSERS GAO 1/1/2019 3 Resolved

The Commissioner of Education's Rehabilitation Services 

Administration should work with state VR agencies to develop 

more complete information on when and how VR agencies should 

assess employment settings, including settings supported by the 

AbilityOne program, to determine if they meet the definition of 

competitive integrated employment.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO18-

577

Vocational 

Rehabilitation: 

Additional Federal 

Information Could 

Help States Serve 

Employers and 

Find Jobs for 

People with 

Disabilities

OSERS GAO 1/1/2019 4 Completed

The Commissioner of Education's Rehabilitation Services 

Administration should encourage local areas to clarify and 

document the roles and responsibilities of partner agencies in 

working with employers and provide sample language of how local 

areas may document roles and responsibilities in their MOUs.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO18-

577

Vocational 

Rehabilitation: 

Additional Federal 

Information Could 

Help States Serve 

Employers and 

Find Jobs for 

People with 

Disabilities

OSERS GAO 1/1/2019 5 Resolved

The Commissioner of Education's Rehabilitation Services 

Administration should, in setting the employer performance 

measurement approaches with DOL after the pilot is concluded, 

consider VR agencies' concerns and key attributes of successful 

performance measures, including clarity in what is meant by 

employer services, coverage of the VR agencies' core program 

activities, and consideration of factors outside of VR agencies' 

control.

Resolved

The Corrective Action 

Plan has been 

developed and the 

recommendation is 

being implemented.

GAO16-

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 assist them more actively with college 

planning.

Resolved

Action has been taken. 

The recommendation 

remains open until all 

other recommendations 

have been complete. 

GAO16-

343

Higher Education: 

Actions Needed 

to Improve 

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 

Resolved

Action has been taken. 

The recommendation 

remains open until all 
Y-84

Y-84

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

Access to Federal 

Financial 

Assistance for 

Homeless and 

Foster Youth

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.

other recommendations 

have been complete. 

GAO16-

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.

GAO16-

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 complete. 

GAO16-

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 reverified 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 complete. 

S19T

0003

Department 

Recognition of 

ACICS as an 

Accrediting 

Agency

OUS OIG 3/2/2021 1 Unresolved

(Significant) 1.1 We recommend that the Secretary of 

Education -- Direct that the Assistant Secretary for OPE and 

any other officials participating in the accrediting agency 

recognition process ensure that all available relevant

evidence is considered and reviewed in compliance with 

regulatory requirements and timeframes.

Unresolved

The Corrective Action 

Plan is still being 

developed by the 

program office 

S19T

0003

Department 

Recognition of 

ACICS as an 

Accrediting 

Agency

OUS OIG 3/2/2021 1 Unresolved

(Significant) 2.1 We recommend that the Secretary of 

Education— Require the Assistant Secretary for OPE to 

review the Accreditation Handbook and determine where 

additional detail, to include the areas noted above, could be

added regarding what constitutes a sufficient level of evidence 

to demonstrate compliance or non-compliance, to ensure 

consistency in Department recognition reviews

Unresolved

The Corrective Action 

Plan is still being 

developed by the 

program office 
Y-85

Y-85

ACN Audit Title Office Issuer

Final 

Report 

Issue Date

Rec 

No.

Rec

Status Recommendation Text Audit Status Current Status

S19T

0003

Department 

Recognition of 

ACICS as an 

Accrediting 

Agency

OUS OIG 3/2/2021 0 Unresolved

(Significant) 2.2 We recommend that the Secretary of 

Education— Whenever possible, include more than one layer of 

subject matter expert review in recognition reviews in situations 

where it is not required, to provide an additional safeguard related 

to subjectivity risks.

Unresolved

The Corrective Action 

Plan is still being 

developed by the 

program office