70 FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2017

(Dollars in Millions)

Combined 

Budgetary

Non-Budgetary 

Credit Reform 

Financing Accounts

BUDGETARY RESOURCES

Unobligated Balance, Brought Forward, October 1 $ 12,392 $ 15,479 

Recoveries of Prior Year Unpaid Obligations 4,781 13,356 

Other Changes in Unobligated Balance (+ or -) (456) (18,277) 

Unobligated Balance from Prior Year Budget Authority, Net $ 16,717 $ 10,558 

Appropriations (Discretionary and Mandatory) 134,388 - 

Borrowing Authority (Discretionary and Mandatory) (Note 12) - 166,601 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 1,096 69,169 

Total Budgetary Resources $ 152,201 $ 246,328 

STATUS OF BUDGETARY RESOURCES

New Obligations Incurred and Upward Adjustments (Total) (Note 12) $ 139,923 $ 223,115 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 9,012 - 

Unapportioned, Unexpired Accounts 2,100 23,213 

Unexpired Unobligated Balance, End of Year $ 11,112 $ 23,213 

Expired Unobligated Balance, End of Year 1,166 - 

Unobligated Balance, End of Year (Total) $ 12,278 $ 23,213 

Total Status of Budgetary Resources $ 152,201 $ 246,328 

CHANGE IN OBLIGATED BALANCE

Unpaid Obligations

Unpaid Obligations, Brought Forward, October 1 $ 54,249 $ 76,624 

New Obligations Incurred and Upward Adjustments 139,923 223,115 

Outlays (Gross) (-) (132,553) (207,402) 

Recoveries of Prior Year Unpaid Obligations (-) (4,781) (13,356) 

Unpaid Obligations, End of Year $ 56,838 $ 78,981 

Uncollected Payments

Uncollected Payments, Federal Sources, Brought Forward, October 1 (-) $ (2) $ (4) 

Change in Uncollected Payments, Federal Sources (+ or -) - (588) 

Uncollected Payments, Federal Sources, End of Year (-) $ (2) $ (592) 

Memorandum (Non-Add) Entries

Obligated Balance, Start of Year (+ or -) $ 54,247 $ 76,620 

Obligated Balance, End of Year (+ or -) $ 56,836 $ 78,389 

BUDGET AUTHORITY AND OUTLAYS, NET

Budget Authority, Gross (Discretionary and Mandatory) $ 135,484 $ 235,770 

Actual Offsetting Collections (Discretionary and Mandatory) (-) (1,279) (166,942) 

Change in Uncollected Payments from Federal Sources (Discretionary and Mandatory) (+ or -) - (588) 

Recoveries of Prior Year Paid Obligations (Discretionary and Mandatory) (+ or -) (1) (439) 

Budget Authority, Net (Discretionary and Mandatory) $ 134,204 $ 67,801 

Outlays, Gross (Discretionary and Mandatory) $ 132,553 $ 207,402 

Actual Offsetting Collections (Discretionary and Mandatory) (-) (1,279) (166,942) 

Outlays, Net (Discretionary and Mandatory) 131,274 40,460 

Distributed Offsetting Receipts (-) (Note 12) (19,562) - 

Agency Outlays, Net (Discretionary and Mandatory) (Note 12) $ 111,712 $ 40,460 
FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

REQUIRED SUPPLEMENTARY INFORMATION | FINANCIAL SECTION

71

Federal Student Aid Office of Elementary and 

Secondary Education

Office of Special Education and 

Rehabilitative Services Other

Total

Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

Budgetary Budgetary Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

$ 10,384 $ 15,303 $ 913 $ 161 $ 934 $ 176 $ 27,871

3,919 13,356 454 233 175 - 18,137

(239) (18,270) (55) (64) (98) (7) (18,733)

$ 14,064 $ 10,389 $ 1,312 $ 330 $ 1,011 $ 169 $ 27,275

88,321 - 22,197 16,582 7,288 - 134,388

- 166,426 - - - 175 166,601

1,037 68,906 - - 59 263 70,265

$ 103,422 $ 245,721 $ 23,509 $ 16,912 $ 8,358 $ 607 $ 398,529

$ 92,308 $ 222,838 $ 23,304 $ 16,601 $ 7,710 $ 277 $ 363,038

8,595 - 144 2 271 - 9,012

2,093 22,883 - - 7 330 25,313

$ 10,688 $ 22,883 $ 144 $ 2 $ 278 $ 330 $ 34,325

426 - 61 309 370 - 1,166

$ 11,114 $ 22,883 $ 205 $ 311 $ 648 $ 330 $ 35,491

$ 103,422 $ 245,721 $ 23,509 $ 16,912 $ 8,358 $ 607 $ 398,529

$ 20,216 $ 76,389 $ 15,314 $ 9,328 $ 9,391 $ 235 $ 130,873

92,308 222,838 23,304 16,601 7,710 277 363,038

(86,205) (207,131) (22,505) (16,233) (7,610) (271) (339,955)

(3,919) (13,356) (454) (233) (175) - (18,137)

$ 22,400 $ 78,740 $ 15,659 $ 9,463 $ 9,316 $ 241 $ 135,819

$ - $ (4) $ - $ - $ (2) $ - $ (6)

- (588) - - - - (588)

$ - $ (592) $ - $ - $ (2) $ - $ (594)

$ 20,216 $ 76,385 $ 15,314 $ 9,328 $ 9,389 $ 235 $ 130,867

$ 22,400 $ 78,148 $ 15,659 $ 9,463 $ 9,314 $ 241 $ 135,225

$ 89,358 $ 235,332 $ 22,197 $ 16,582 $ 7,347 $ 438 $ 371,254

(1,219) (166,641) - - (60) (301) (168,221)

- (588) - - - - (588)

 (1) (439) - - - - (440)

$ 88,138 $ 67,664 $ 22,197 $ 16,582 $ 7,287 $ 137 $ 202,005

$ 86,205 $ 207,131 $ 22,505 $ 16,233 $ 7,610 $ 271 $ 339,955

(1,219) (166,641) - - (60) (301) (168,221)

84,986 40,490 22,505 16,233 7,550 (30) 171,734

(19,438) - - - (124) - (19,562)

$ 65,548 $ 40,490 $ 22,505 $ 16,233 $ 7,426 $ (30) $ 152,172
72 FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2016

(Dollars in Millions)

Combined 

Budgetary

Non-Budgetary 

Credit Reform 

Financing Accounts

BUDGETARY RESOURCES

Unobligated Balance, Brought Forward, October 1 $ 14,774 $ 14,437 

Recoveries of Prior Year Unpaid Obligations 746 21,047 

Other Changes in Unobligated Balance (+ or -) (772) (24,695) 

Unobligated Balance from Prior Year Budget Authority, Net $ 14,748 $ 10,789 

Appropriations (Discretionary and Mandatory) 87,924 24 

Borrowing Authority (Discretionary and Mandatory) (Note 12) - 167,400 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 522 53,608 

Total Budgetary Resources $ 103,194 $ 231,821 

STATUS OF BUDGETARY RESOURCES

New Obligations Incurred and Upward Adjustments (Total) (Note 12) $ 90,802 $ 216,342 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 10,280 - 

Unapportioned, Unexpired Accounts 1,212 15,479 

Unexpired Unobligated Balance, End of Year $ 11,492 $ 15,479 

Expired Unobligated Balance, End of Year 900 - 

Unobligated Balance, End of Year (Total) $ 12,392 $ 15,479 

Total Status of Budgetary Resources $ 103,194 $ 231,821 

CHANGE IN OBLIGATED BALANCE

Unpaid Obligations

Unpaid Obligations, Brought Forward, October 1 $ 52,645 $ 78,116 

New Obligations Incurred and Upward Adjustments 90,802 216,342 

Outlays (Gross) (-) (88,452) (196,787) 

Recoveries of Prior Year Unpaid Obligations (-) (746) (21,047) 

Unpaid Obligations, End of Year $ 54,249 $ 76,624 

Uncollected Payments

Uncollected Payments, Federal Sources, Brought Forward, October 1 (-) $ (3) $ (26) 

Change in Uncollected Payments, Federal Sources (+ or -) 1 22 

Uncollected Payments, Federal Sources, End of Year (-) $ (2) $ (4) 

Memorandum (Non-Add) Entries

Obligated Balance, Start of Year (+ or -) $ 52,642 $ 78,090 

Obligated Balance, End of Year (+ or -) $ 54,247 $ 76,620 

BUDGET AUTHORITY AND OUTLAYS, NET

Budget Authority, Gross (Discretionary and Mandatory) $ 88,446 $ 221,032 

Actual Offsetting Collections (Discretionary and Mandatory) (-) (721) (114,123) 

Change in Uncollected Payments from Federal Sources (Discretionary and Mandatory) (+ or -) 1 22 

Recoveries of Prior Year Paid Obligations (Discretionary and Mandatory) (+ or -) (1) (516) 

Budget Authority, Net (Discretionary and Mandatory) $ 87,725 $ 106,415 

Outlays, Gross (Discretionary and Mandatory) $ 88,452 $ 196,787 

Actual Offsetting Collections (Discretionary and Mandatory) (-) (721) (114,123) 

Outlays, Net (Discretionary and Mandatory) 87,731 82,664 

Distributed Offsetting Receipts (-) (Note 12) (10,766) - 

Agency Outlays, Net (Discretionary and Mandatory) (Note 12) $ 76,965 $ 82,664 
FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

REQUIRED SUPPLEMENTARY INFORMATION | FINANCIAL SECTION

73

Federal Student Aid Office of Elementary and 

Secondary Education

Office of Special Education and 

Rehabilitative Services Other

Total

Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

Budgetary Budgetary Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

$ 12,719 $ 14,236 $ 800 $ 273 $ 982 $ 201 $ 29,211

188 21,047 368 88 102 - 21,793

(374) (24,687) (87) (153) (158) (8) (25,467)

$ 12,533 $ 10,596 $ 1,081 $ 208 $ 926 $ 193 $ 25,537

41,948 24 22,145 16,493 7,338 - 87,948

- 167,272 - - - 128 167,400

470 53,563 3 - 49 45 54,130

$ 54,951 $ 231,455 $ 23,229 $ 16,701 $ 8,313 $ 366 $ 335,015

$ 44,567 $ 216,152 $ 22,316 $ 16,540 $ 7,379 $ 190 $ 307,144

8,782 - 846 - 652 - 10,280

1,212 15,303 - - - 176 16,691

$ 9,994 $ 15,303 $ 846 $ - $ 652 $ 176 $ 26,971

390 - 67 161 282 - 900

$ 10,384 $ 15,303 $ 913 $ 161 $ 934 $ 176 $ 27,871

$ 54,951 $ 231,455 $ 23,229 $ 16,701 $ 8,313 $ 366 $ 335,015

$ 19,286 $ 77,880 $ 14,950 $ 8,835 $ 9,574 $ 236 $ 130,761

44,567 216,152 22,316 16,540 7,379 190 307,144

(43,449) (196,596) (21,584) (15,959) (7,460) (191) (285,239)

(188) (21,047) (368) (88) (102) - (21,793)

$ 20,216 $ 76,389 $ 15,314 $ 9,328 $ 9,391 $ 235 $ 130,873

$ - $ (4) $ - $ - $ (3) $ (22) $ (29)

- - - - 1 22 23

$ - $ (4) $ - $ - $ (2) $ - $ (6)

$ 19,286 $ 77,876 $ 14,950 $ 8,835 $ 9,571 $ 214 $ 130,732

$ 20,216 $ 76,385 $ 15,314 $ 9,328 $ 9,389 $ 235 $ 130,867

$ 42,418 $ 220,859 $ 22,148 $ 16,493 $ 7,387 $ 173 $ 309,478

(653) (113,986) - - (68) (137) (114,844)

- - - - 1 22 23

(1) (516) - - - - (517)

$ 41,764 $ 106,357 $ 22,148 $ 16,493 $ 7,320 $ 58 $ 194,140

$ 43,449 $ 196,596 $ 21,584 $ 15,959 $ 7,460 $ 191 $ 285,239

(653) (113,986) - - (68) (137) (114,844)

42,796 82,610 21,584 15,959 7,392 54 170,395

(10,684) - - - (82) - (10,766)

$ 32,112 $ 82,610 $ 21,584 $ 15,959 $ 7,310 $ 54 $ 159,629