FINANCIAL 

SECTION

REQUIRED 

SUPPLEMENTARY INFORMATION

84 FY 2016 Agency Financial Report—U.S. Department of Education 

United States Department of Education

Combining Statement of Budgetary Resources

For the Year Ended September 30, 2016 

(Dollars in Millions)

Combined Federal Student Aid 

Office of 

Elementary and 

Secondary 

Education 

Office of Special 

Education and 

Rehabilitative 

Services Other 

Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts Budgetary Budgetary Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts 

Budgetary Resources:

$ 14,774 $ 14,437 $ 12,719 $ 14,236 $ 800 $ 273 $ 982 $ 201 

746 21,047 188 21,047 368 88 102 - 

(772) (24,695) (374) (24,687) (87) (153) (158) (8) 

$ 14,748 $ 10,789 $ 12,533 $ 10,596 $ 1,081 $ 208 $ 926 $ 193

87,924 24 41,948 24 22,145 16,493 7,338 - 

- 167,400 - 167,272 - - - 128

Unobligated Balance, Brought Forward, October 1 

Recoveries of Prior Year Unpaid Obligations 

Other Changes in Unobligated Balance (+ or -) 

Unobligated Balance from Prior Year Budget Authority, Net 

Appropriations (Discretionary and Mandatory) 

Borrowing Authority (Discretionary and Mandatory) (Note 12) 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 522 53,608 470 53,563 3 - 49 45

Total Budgetary Resources $ 103,194 $ 231,821 $ 54,951 $ 231,455 $ 23,229 $ 16,701 $ 8,313 $ 366

Status of Budgetary Resources:

New Obligations Incurred and Upward Adjustments (Total) (Note 12) $ 90,802 $ 216,342 $ 44,567 $ 216,152 $ 22,316 $ 16,540 $ 7,379 $ 190

Unobligated Balance, End of Year: 

 Apportioned, Unexpired Accounts 10,280 - 8,782 - 846 - 652 - 

 Unapportioned, Unexpired Accounts 1,212 15,479 1,212 15,303 - - - 176 

Unexpired Unobligated Balance, End of year $ 11,492 $ 15,479 $ 9,994 $ 15,303 $ 846 $ - $ 652 $ 176

Expired Unobligated Balance, End of Year 900 - 390 - 67 161 282 - 

Unobligated Balance, End of Year (Total) $ 12,392 $ 15,479 $ 10,384 $ 15,303 $ 913 $ 161 $ 934 $ 176

Total Status of Budgetary Resources $ 103,194 $ 231,821 $ 54,951 $ 231,455 $ 23,229 $ 16,701 $ 8,313 $ 366

Change in Obligated Balance:

Unpaid Obligations 

$ 52,645 $ 78,116 $ 19,286 $ 77,880 $ 14,950 $ 8,835 $ 9,574 $ 236 

90,802 216,342 44,567 216,152 22,316 16,540 7,379 190

(88,452) (196,787) (43,449) (196,596) (21,584) (15,959) (7,460) (191) 

(746) (21,047) (188) (21,047) (368) (88) (102) - 

Unpaid Obligations, Brought Forward, October 

1 New Obligations and Upward Adjustments 

Outlays (Gross) (-) 

Recoveries of Prior Year Unpaid Obligations (-) 

Unpaid Obligations, End of Year $ 54,249 $ 76,624 $ 20,216 $ 76,389 $ 15,314 $ 9,328 $ 9,391 $ 235

Uncollected Payments 

Uncollected Payments, Federal Sources, Brought Forward, October 1 (-) $ (3) $ (26) $ - $ (4) $ - $ - $ (3) $ (22) 

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

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

Memorandum (Non-add) Entries 

Obligated Balance, Start of Year (+ or -) $ 52,642 $ 78,090 $ 19,286 $ 77,876 $ 14,950 $ 8,835 $ 9,571 $ 214

Obligated Balance, End of Year (+ or -) $ 54,247 $ 76,620 $ 20,216 $ 76,385 $ 15,314 $ 9,328 $ 9,389 $ 235

Budget Authority and Outlays, Net:

Budget Authority, Gross (Discretionary and Mandatory) $ 88,446 $ 221,032 $ 42,418 $ 220,859 $ 22,148 $ 16,493 $ 7,387 $ 173

Actual Offsetting Collections (Discretionary and Mandatory) (-) (721) (114,123) (653) (113,986) - - (68) (137) 

Change in Uncollected Customer Payments from Federal Sources 

(Discretionary and Mandatory) (+ or -) 1 22 - - - - 1 22

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

Budget Authority, Net (Discretionary and Mandatory) $ 87,725 $ 106,415 $ 41,764 $ 106,357 $ 22,148 $ 16,493 $ 7,320 $ 58

 Outlays, Gross (Discretionary and Mandatory) $ 88,452 $ 196,787 $ 43,449 $ 196,596 $ 21,584 $ 15,959 $ 7,460 $ 191

Actual Offsetting Collections (Discretionary and Mandatory) (-) (721) (114,123) (653) (113,986) - - (68) (137) 

Outlays, Net (Discretionary and Mandatory) 87,731 82,664 42,796 82,610 21,584 15,959 7,392 54

Distributed Offsetting Receipts (-) (Note 12) (10,766) - (10,684) - - - (82) - 

Agency Outlays, Net (Discretionary and Mandatory) (Note 12) $ 76,965 $ 82,664 $ 32,112 $ 82,610 $ 21,584 $ 15,959 $ 7,310 $ 54
FINANCIAL 

SECTION

REQUIRED 

SUPPLEMENTARY INFORMATION

FY 2016 Agency Financial Report—U.S. Department of Education 85

United States Department of Education

Combining Statement of Budgetary Resources

For the Year Ended September 30, 2015

(Dollars in Millions)

Combined Federal Student Aid 

Office of 

Elementary and 

Secondary 

Education 

Office of Special 

Education and 

Rehabilitative 

Services Other 

Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts Budgetary Budgetary Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts 

Budgetary Resource:

$ 14,837 $ 10,109 $ 12,642 $ 9,857 $ 836 $ 309 $ 1,050 $ 252 

1,978 20,727 921 20,727 643 271 143 - 

(679) (23,984) (194) (23,978) (210) (140) (135) (6) 

$ 16,136 $ 6,852 $ 13,369 $ 6,606 $ 1,269 $ 440 $ 1,058 $ 246

100,701 904 55,798 904 21,575 16,201 7,127 - 

- 171,807 - 171,624 - - - 183

Unobligated Balance, Brought Forward, October 1 

Recoveries of Prior Year Unpaid Obligations 

Other Changes in Unobligated Balance (+ or -) 

Unobligated Balance from Prior Year Budget Authority, Net 

Appropriations (Discretionary and Mandatory) 

Borrowing Authority (Discretionary and Mandatory) (Note 12) 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 381 52,897 502 52,823 3 (184) 60 74

Total Budgetary Resources $ 117,218 $ 232,460 $ 69,669 $ 231,957 $ 22,847 $ 16,457 $ 8,245 $ 503

Status of Budgetary Resources:

New Obligations Incurred and Upward Ajdustments (Total) (Note 12) $ 102,444 $ 218,023 $ 56,950 $ 217,721 $ 22,047 $ 16,184 $ 7,263 $ 302

Unobligated Balance, End of Year: 

 Apportioned, Unexpired Accounts 11,806 550 10,473 550 677 33 623 - 

 Unapportioned, Unexpired Accounts 1,771 13,887 1,771 13,686 - - - 201 

Unexpired Unobligated Balance, End of year $ 13,577 $ 14,437 $ 12,244 $ 14,236 $ 677 $ 33 $ 623 $ 201

Expired Unobligated Balance, End of Year 1,197 - 475 - 123 240 359 - 

Unobligated Balance, End of Year (Total) $ 14,774 $ 14,437 $ 12,719 $ 14,236 $ 800 $ 273 $ 982 $ 201

Total Status of Budgetary Resources $ 117,218 $ 232,460 $ 69,669 $ 231,957 $ 22,847 $ 16,457 $ 8,245 $ 503

Change in Obligated Balance:

Unpaid Obligations 

$ 56,219 $ 80,316 $ 21,466 $ 80,104 $ 15,948 $ 8,921 $ 9,884 $ 212 

102,444 218,023 56,950 217,721 22,047 16,184 7,263 302 

(103,847) (199,496) (58,209) (199,218) (22,402) (15,806) (7,430) (278) 

(193) - - - - (193) - -

(1,978) (20,727) (921) (20,727) (643) (271) (143) - 

Unpaid Obligations, Brought Forward, October 1 

New Obligations and Upward Adjustments 

Outlays (Gross) (-) 

Actual Transfers, Unpaid Obligations (Net) (+ o -) 

Recoveries of Prior Year Unpaid Obligations (-) 

Unpaid Obligations, End of Year $ 52,645 $ 78,116 $ 19,286 $ 77,880 $ 14,950 $ 8,835 $ 9,574 $ 236

Uncollected Payments

Uncollected Payments, Federal Sources, Brought Forward, October 1 (-) $ (1) $ (26) $ - $ (4) $ - $ - $ (1) $ (22) 

Change in Uncollected Payments, Federal Sources (+ or -) (2) - - - - - (2) - 

Uncollected Payments, Federal Sources, End of Year (-) $ (3) $ (26) $ - $ (4) $ - $ - $ (3) $ (22) 

Memorandum (Non-add) Entries 

Obligated Balance, Start of Year (+ or -) $ 56,218 $ 80,290 $ 21,466 $ 80,100 $ 15,948 $ 8,921 $ 9,883 $ 190

Obligated Balance, End of Year (+ or -) $ 52,642 $ 78,090 $ 19,286 $ 77,876 $ 14,950 $ 8,835 $ 9,571 $ 214

Budget Authority and Outlays, Net: 

Budget Authority, Gross (Discretionary and Mandatory) $ 101,082 $ 225,608 $ 56,300 $ 225,351 $ 21,578 $ 16,017 $ 7,187 $ 257

Actual Offsetting Collections (Discretionary and Mandatory) (-) (713) (122,387) (647) (122,283) - - (66) (104) 

Change in Uncollected Customer Payments from Federal Sources

(Discretionary and Mandatory) (+ or -) (2) - - - - - (2) - 

Recoveries of Prior Year Unpaid Obligations (Discretionary and Mandatory) (+ or -) (2) (542) (2) (542) - - - -

Budget Authority, Net (Discretionary and Mandatory) $ 100,365 $ 102,679 $ 55,651 $ 102,526 $ 21,578 $ 16,017 $ 7,119 $ 153

$ 103,847 $ 199,496 $ 58,209 $ 199,218 $ 22,402 $ 15,806 $ 7,430 $ 278

(713) (122,387) (647) (122,283) - - (66) (104) 

 103,134 77,109 57,562 76,935 22,402 15,806 7,364 174

 (13,105) - (12,957) - - - (148) - 

Outlays, Gross (Discretionary and Mandatory)

Actual Offsetting Collections (Discretionary and Mandatory) (-)

Outlays, Net (Discretionary and Mandatory) 

Distributed Offsetting Receipts (-) (Note 12) 

Agency Outlays, Net (Discretionary and Mandatory) (Note 12) $ 90,029 $ 77,109 $ 44,605 $ 76,935 $ 22,402 $ 15,806 $ 7,216 $ 174