86 FY 2020 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2020

(Dollars in Millions)

(Unaudited)

Federal Student Aid Office of Elementary and 

Secondary Education

Budgetary

Non-Budgetary Credit 

Reform Financing 

Accounts

Budgetary 

BUDGETARY RESOURCES

Unobligated Balance from Prior Year Budget Authority (Net) $ 14,938 $ 8,939 $ 2,103 

Appropriations (Discretionary and Mandatory) 163,672 349 24,379 

Borrowing Authority (Discretionary and Mandatory) (Note 12) - 135,300 - 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 232 65,625 - 

Total Budgetary Resources $ 178,842 $ 210,213 $ 26,482 

STATUS OF BUDGETARY RESOURCES

New Obligations and Upward Adjustments (Total) $ 162,465 $ 187,667 $ 24,680 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 13,386 - 1,736 

Unapportioned, Unexpired Accounts 1,819 22,546 - 

Unexpired Unobligated Balance, End of Year $ 15,205 $ 22,546 $ 1,736 

Expired Unobligated Balance, End of Year 1,172 - 66 

Unobligated Balance, End of Year (Total) $ 16,377 $ 22,546 $ 1,802 

Total Status of Budgetary Resources $ 178,842 $ 210,213 $ 26,482 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) $ 160,912 $ 22,656 

Distributed Offsetting Receipts (-) (Note 12) (13,606) - 

Agency Outlays, Net (Discretionary and Mandatory) (Notes 12 & 13) $ 147,306 $ 22,656 

Disbursements, Net (Total) (Mandatory) $ (42,956) 

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) | FINANCIAL SECTION

FY 2020 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 87

Office of Special Education 

and Rehabilitative Services

Education Stabilization 

Fund Other Combined

Total

Budgetary Budgetary Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

Budgetary

Non-Budgetary 

Credit Reform 

Financing Accounts

$ 274 - $ 441 $ 180 $ 17,756 $ 9,119 $ 26,875 

 17,676 30,750 8,203 1 244,680 350 245,030 

- - - 289 - 135,589 135,589 

- (154) 113 137 191 65,762 65,953 

$ 17,950 $ 30,596 $ 8,757 $ 607 $ 262,627 $ 210,820 $ 473,447 

$ 17,571 $ 30,088 $ 7,920 $ 431 $ 242,724 $ 188,098 $ 430,822 

138 508 678 - 16,446 - 16,446 

- - 3 176 1,822 22,722 24,544 

$ 138 508 $ 681 $ 176 $ 18,268 $ 22,722 $ 40,990 

241 - 156 - 1,635 - 1,635 

$ 379 508 $ 837 $ 176 $ 19,903 $ 22,722 $ 42,625

$ 17,950 $ 30,596 $ 8,757 $ 607 $ 262,627 $ 210,820 $ 473,447 

$ 16,268 $ 11,160 $ 7,029 $ 218,025 $ 218,025

- - (4) (13,610) (13,610)

$ 16,268 $ 11,160 $ 7,025 $ 204,415 $ 204,415

$ 10 $ (42,946) $ (42,946)
FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

88 FY 2020 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2019

(Dollars in Millions)

(Unaudited)

Federal Student Aid 

Budgetary

Non-Budgetary Credit 

Reform Financing 

Accounts

BUDGETARY RESOURCES

Unobligated Balance from Prior Year Budget Authority (Net) $ 15,378 $ 14,858 

Appropriations (Discretionary and Mandatory) 69,804 - 

Borrowing Authority (Discretionary and Mandatory) (Note 12) - 148,272 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 409 57,418 

Total Budgetary Resources $ 85,591 $ 220,548 

STATUS OF BUDGETARY RESOURCES

New Obligations and Upward Adjustments (Total) $ 71,433 $ 202,405 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 11,361 - 

Unapportioned, Unexpired Accounts 1,935 18,143 

Unexpired Unobligated Balance, End of Year $ 13,296 $ 18,143 

Expired Unobligated Balance, End of Year 862 - 

Unobligated Balance, End of Year (Total) $ 14,158 $ 18,143 

Total Status of Budgetary Resources $ 85,591 $ 220,548 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) $ 69,396 

Distributed Offsetting Receipts (-) (Note 12) (12,145) 

Agency Outlays, Net (Discretionary and Mandatory) (Notes 12 & 13) $ 57,251 

Disbursements, Net (Total) (Mandatory) $ 40,085 
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) | FINANCIAL SECTION

FY 2020 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 89

Office of Elementary and 

Secondary Education

Office of Special Education 

and Rehabilitative Services Other Combined

Total

Budgetary Budgetary Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

Budgetary

Non-Budgetary 

Credit Reform 

Financing Accounts

$ 2,049 $ 242 $ 562 $ 169 $ 18,231 $ 15,027 $ 33,258 

23,773 17,150 7,792 - 118,519 - 118,519 

- - - 221 - 148,493 148,493 

2 - 13 103 424 57,521 57,945 

$ 25,824 $ 17,392 $ 8,367 $ 493 $ 137,174 $ 221,041 $ 358,215 

$ 23,934 $ 17,151 $ 7,882 $ 312 $ 120,400 $ 202,717 $ 323,117 

1,847 22 351 - 13,581 - 13,581 

- - (52) 181 1,883 18,324 20,207 

$ 1,847 $ 22 $ 299 $ 181 $ 15,464 $ 18,324 $ 33,788 

43 219 186 - 1,310 - 1,310 

$ 1,890 $ 241 $ 485 $ 181 $ 16,774 $ 18,324 $ 35,098 

$ 25,824 $ 17,392 $ 8,367 $ 493 $ 137,174 $ 221,041 $ 358,215 

$ 23,123 $ 16,581 $ 7,536 $ 116,636 $ 116,636 

- - (128) (12,273) (12,273)

$ 23,123 $ 16,581 $ 7,408 $ 104,363 $ 104,363

$ 17 $ 40,102 $ 40,102