FY 2022 AGENCY FINANCIAL REPORT 161 U.S. DEPARTMENT OF EDUCATION

APPENDICES

(UNAUDITED)
FY 2022 AGENCY FINANCIAL REPORT 162 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

Appendix A: Selected Department Web Links and Education Resources

COLLEGE COMPLETION TOOLKIT

The College Completion Toolkit provides information that 

governors and other state leaders can use to help colleges in 

their state increase student completion rates. It highlights 

key strategies and offers models to learn from, as well 

as other useful resources. https://www.ed.gov/collegecompletion/completion-toolkit

COLLEGE COST LISTS

The Department provides college affordability and 

transparency lists under the Higher Education Opportunity 

Act of 2008. Each list is broken out into nine different 

sectors to allow students to compare costs at similar types 

of institutions, including career and technical programs. 

http://collegecost.ed.gov/

COLLEGE FINANCING PLAN

The College Financing Plan is a consumer tool that 

participating institutions use to notify students about 

their financial aid packages. It is a standardized form that 

is designed to simplify the information that prospective 

students receive about costs and financial aid so that 

they can easily compare institutions and make informed 

decisions about where to attend school. https://www2.

ed.gov/policy/highered/guid/aid-offer/index.html

COLLEGE NAVIGATOR

College Navigator consists of the latest data from the 

Integrated Postsecondary Education Data System, and 

the core postsecondary education data collection program 

for the National Center for Education Statistics, as well 

as data from Federal Student Aid on cohort default rates, 

the Office of Postsecondary Education on campus safety 

and accreditation, and information on veterans from the 

Veterans Benefits Administration. https://nces.ed.gov/

collegenavigator/

COLLEGE PREPARATION CHECKLIST

This Department tool gives prospective college students 

step-by-step instructions on how to prepare academically and 

financially for education beyond high school. Each section 

is split into subsections for students and parents, explaining 

what needs to be done and which publications or websites 

might be useful to them. http://studentaid.gov

These additional resources within the checklist assist 

students in finding scholarships and grants:

https://studentaid.gov/resources/prepare-for-college/

checklists

https://studentaid.gov/sa/types/grants-scholarships/

finding-scholarships

COLLEGE SCORECARD

The Department’s College Scorecard makes it easier to 

find out more about a college’s affordability and value. The 

College Scorecard continues to be a tool that provides clear, 

accessible, and reliable data on college cost, graduation, 

debt, and post-college earnings. The College Scorecard 

continues to move the field forward in informing college 

choices with the help of technology and open data, making 

it possible for anyone—a student, a school, a policymaker, 

or a researcher—to decide which factors to evaluate. 

https://collegescorecard.ed.gov/

C O N D I T I O N O F E D U C AT I O N A N D 

DIGEST OF EDUCATION STATISTICS

The Condition of Education is a congressionally mandated 

annual report that summarizes developments and trends 

in education using the latest available statistics. The report 

presents statistical indicators containing text, figures, 

and data from early learning through graduate-level 

education, as well as labor force outcomes and international 

comparisons. https://nces.ed.gov/programs/coe/

The primary purpose of the Digest of Education Statistics is 

to provide a compilation of statistical information covering 

the broad field of American education from prekindergarten 

through graduate school. The digest includes a selection of 

data from many sources, both government and private, and 

draws especially on the results of surveys and activities carried 

out by the National Center for Education Statistics. https://

nces.ed.gov/programs/digest/

E D U C AT I O N R E S O U R C E S 

INFORMATION CENTER

The Department offers Education Resources Information 

Center (ERIC)—the world’s largest free, digital 

library of education research. It is composed of 1.8 

million bibliographic records and 400,000 full-text 
FY 2022 AGENCY FINANCIAL REPORT 163 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

materials indexed from 1966 to the present. Each ERIC 

bibliographic record contains an abstract of a journal article 

or grey literature document (for example, a technical report 

or conference paper), along with such indexed information 

as author, title, and publication date. https://eric.ed.gov

FEDERAL PROGRAM INVENTORY

The GPRA Modernization Act of 2010, P.L. 111-352, 

requires that the Office of Management and Budget 

(OMB) establish a single website with a central inventory 

of all federal programs, including the purpose of each 

program and its contribution to the mission and goals of 

the Department. The initial Federal Program Inventory was 

published in May 2013. The Department described each 

program within 27 budgetary accounts, as well as how the 

programs support the Department’s broader strategic goals 

and objectives.

Since that time, Congress passed the Digital Accountability 

and Transparency Act (DATA Act) requiring new public 

reporting requirements, which impact the definition of 

programs used in this guidance. OMB is currently working 

with agencies to merge the implementation of the DATA 

Act and the Federal Program Inventory requirements to 

the extent possible to avoid duplicate efforts. In December 

2020 OMB launched an exploratory pilot as the next 

step towards creating a coherent and comprehensive 

inventory. This site provides the history of the Federal 

government’s efforts to create an inventory as well as key 

insights, data from the pilot, and planned next steps. 

https://fpi.omb.gov/

G O V E R N M E N T A C C O U N TA B I L I T Y 

O F F I C E 

The Government Accountability Office (GAO) supports 

Congress in meeting its constitutional responsibilities and 

helps improve the performance and accountability of the 

federal government for the benefit of the American people. 

https://www.gao.gov/agencies/department-education

G R A N T S I N F O R M AT I O N A N D 

RESOURCES

In addition to student loans and grants, the Department 

offers other discretionary grants. These are awarded using 

a competitive process, and formula grants use formulas 

determined by Congress with no application process. This 

site lists Department discretionary grant competitions 

previously announced, as well as those grant competitions 

planned for later announcement, for new awards organized 

according to the Department’s principal program offices. 

http://www2.ed.gov/fund/grant/find/edlite-forecast.html

For more information on the Department’s programs, see 

http://www2.ed.gov/programs

N AT I O N A L A S S E S S M E N T O F 

E D U C AT I O N A L P R O G R E S S 

The National Assessment of Educational Progress (NAEP) 

assesses samples of students in grades 4, 8, and 12 and at 

ages 9, 13 and 17 in various academic subjects. Results 

of the assessments are reported for the nation and states 

in terms of comparable scale scores and achievement 

levels—NAEP Basic, NAEP Proficient, and NAEP Advanced. 

https://nces.ed.gov/nationsreportcard/

O F F I C E O F I N S P E C TO R G E N E R A L 

The Office of Inspector General (OIG) conducts 

independent and objective audits, investigations, 

inspections, and other activities to promote the efficiency, 

effectiveness, and integrity of the Department’s programs 

and operations. http://www.ed.gov/about/offices/list/oig/

index.html

For a list of recent reports, go to http://www2.ed.gov/

about/offices/list/oig/reports.html

O N E - S TO P S H O P P I N G F O R 

STUDENT LOANS

The Department provides a site where students can manage 

their loans. http://studentaid.gov/

PERFORMANCE DATA

EDFacts is a Department initiative to put performance data 

at the center of policy, management, and budget decisions 

for all K–12 educational programs. EDFacts centralizes 

performance data supplied by K–12 state educational 

agencies with other data assets within the Department, such 

as financial grant information, to enable better analysis and 

use in policy development, planning, and management. 

http://www.ed.gov/about/inits/ed/edfacts/index.html

P R O J E C T I O N S O F E D U C AT I O N 

S TAT I S T I C S TO 2 0 2 8 

For the 50 states, jurisdictions, and the District of 

Columbia, the tables, figures, and text in this report contain 

data on projections of public elementary and secondary 

enrollment and public high school graduates to the year 

2028. The report includes a methodology section that 

describes the models and assumptions used to develop 

national and state-level projections. https://nces.ed.gov/

pubs2020/2020024.pdf
FY 2022 AGENCY FINANCIAL REPORT 164 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

R E G I O N A L E D U C AT I O N A L 

LABORATORY PROGRAM

The Department administers the Regional Education 

Laboratory (REL) program to support the use of research 

and evidence to help states and school districts improve 

their education programs and, ultimately, student 

performance. To do this, each regional REL contractor 

works with teachers, administrators, and policy makers 

to identify “high-leverage” problems of practice and to 

build the research capacity of local stakeholders. Each REL 

develops partnerships with state- and local-level education 

agencies to gather and analyze data, conduct evaluations, 

and provide technical assistance that addresses these “highleverage” problems. https://ies.ed.gov/rels

R E S O U R C E S F O R A D U LT, C A R E E R , 

A N D T E C H N I C A L E D U C AT I O N 

The Department continues to support state and local 

efforts to implement high-quality secondary and 

postsecondary career and technical education programs 

under the nation’s $1.3 billion investment in funding under 

the Carl D. Perkins Career and Technical Education Act

(Perkins V). Among the Department’s efforts is hosting the 

Perkins Collaborative Resource Network (PCRN) website 

that provides a one-stop shop for information, resources, 

and data pertaining to Perkins V CTE programs. The 

PCRN Website provides individual state profiles containing 

Perkins V State Plans, fiscal information, and accountability 

data; tools and resources from Department-sponsored 

national activities investments; and a Perkins V data 

explorer where users can run reports on trends in student 

participation and outcomes in CTE programs. http://cte.

ed.gov

To support the Workforce Innovation and Opportunity 

Act (WIOA), the Department offers professional 

development resources through the Literacy Information 

and Communication System (LINCS). This initiative 

seeks to expand evidence-based practice in the field of 

adult education and literacy. LINCS serves as Office of 

Career, Technical, and Adult Education’s (OCTAE) primary 

outreach and dissemination mechanism to adult educators 

and provides high-quality, on-demand educational 

opportunities to practitioners of adult education and 

literacy, so those practitioners can help adult learners 

successfully transition to postsecondary education and 21stcentury jobs. LINCS is comprised of: the LINCS Resource 

Collection, which provides online access to high-quality, 

evidence-based materials and instructional resources; 

the LINCS Community, a virtual professional learning 

space where adult educators can engage in discussions 

focused on critical topics to the field of adult education; a 

Learning Portal that offers anytime, anywhere professional 

development courses; a Professional Development Center 

that provides technical assistance to states in meeting the 

state leadership requirements set forth in WIOA; and 

the Learner Center, which provides access to federally 

developed or federally reviewed resources to assist adult 

learners in reaching their learning goals. http://lincs.

ed.gov/

W H AT W O R K S C L E A R I N G H O U S E 

P R A C T I C E G U I D E S F O R 

EDUCATORS

The Department offers practice guides and other resources 

that help educators address everyday challenges faced in 

classrooms and schools. Developed by a panel of nationally 

recognized experts, practice guides consist of actionable 

recommendations and strategies for overcoming potential 

roadblocks. The practice guides also provide indication of 

the strength of evidence supporting each recommendation. 

The guides themselves are subjected to rigorous external 

peer review. Users can sort by subject area, academic level, 

and intended audience to find the most recent, relevant, 

and useful guides. https://whatworks.ed.gov
FY 2022 AGENCY FINANCIAL REPORT 165 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

Appendix B: Glossary of Acronyms and Abbreviations

ABCP Asset-Backed Commercial Paper

AFR Agency Financial Report

AGA Association of Government 

Accountants 

AP Acquisition Plan

APGs Agency Priority Goals

APR Annual Performance Reports

ARP American Rescue Plan Act of 2021

ARP ESSER American Rescue Plan 

Elementary and Secondary School 

Emergency Relief 

BIE Bureau of Indian Education

BOD Binding Operational Directive

BPO Business Process Operations

CARES Coronavirus Aid, Relief, and Economic 

Security Act of 2020

CEAR Certificate of Excellence in 

Accountability Reporting 

CISA Cybersecurity and Infrastructure 

Security Agency

COVID-19 Coronavirus Disease 2019

CPSS Contracts and Purchasing 

Support System

CRRSAA Coronavirus Response and Relief 

Supplemental Appropriations Act 

of 2021

CSF Cyber Security Framework

CSRS Civil Service Retirement System

CTE Career and Technical Education

DATA Act Digital Accountability and 

Transparency Act of 2014

DCC Digital and Customer Care

DCIA Debt Collection Improvement Act 

of 1996

DDB Death, Disability, and Bankruptcy

Department U.S. Department of Education

DGB Data Governance Board

DHS U.S. Department of 

Homeland Security

Direct Loan William D. Ford Federal Direct Loan

DL Direct Loan 

DLP Data Loss Prevention

DMA Data Maturity Assessment 

DOL U.S. Department of Labor

DQP Data Quality Plan

EAI Emergency Assistance to Institutions 

of Higher Education

EANS Emergency Assistance to 

Non-Public Schools 

ECASLA Ensuring Continued Access to Student 

Loans Act of 2008

EDARM Division of Enterprise Data Analytics 

and Risk Management 

EDCAPS Education Central Automated 

Processing System

EGP Education Grants Platform 

EIA Emergency Impact Aid

ELG Evidence Leadership Group 

Emergency Temporary Emergency Impact Aid for

Impact Aid Displaced Students

EO Executive Order

ERIC Education Resources 

Information Center

ERM Enterprise Risk Management 

ERMWG Enterprise Risk Management 

Working Group

ESEA Elementary and Secondary 

Education Act

ESF Education Stabilization Fund

ESSA Every Student Succeeds Act

ESSER Elementary and Secondary School 

Emergency Relief

FAFSA® Free Application for Federal 

Student Aid

FASAB Federal Accounting Standards 
FY 2022 AGENCY FINANCIAL REPORT 166 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

Advisory Board

FCRA Federal Credit Reform Act of 1990

FECA Federal Employees’ 

Compensation Act

FERS Federal Employees 

Retirement System

FFB Federal Financing Bank

FFEL Federal Family Education Loan

FFMIA Federal Financial Management 

Improvement Act of 1996

FIPSE Fund for the Improvement of 

Postsecondary Education 

FISMA 2014 Federal Information Security 

Modernization Act of 2014

FMFIA Federal Managers’ Financial Integrity 

Act of 1982

FMSS Financial Management 

Support System

FR Financial Report of the 

U.S. Government 

FSA Federal Student Aid

FUTURE Act Fostering Undergraduate Talent 

by Unlocking Resources for 

Education Act

FY Fiscal Year

G5 Grants Management System 

GAAP Generally Accepted 

Accounting Principles

GAO Government Accountability Office

GEER Governor’s Emergency 

Education Relief

GONE Act Grants Oversight and New Efficiency 

Act of 2016

GPO Grants Policy Office

GPRA Government Performance and Results 

Act of 1993

GSA General Services Administration

HBCUs Historically Black Colleges 

and Universities

HEA Higher Education Act of 1965

HEAL Health Education Assistance Loan

HEERF Higher Education Emergency 

Relief Fund

HHS U.S. Department of Health and 

Human Services

HTTPS Hypertext Transfer Protocol Secure

IDEA Individuals with Disabilities 

Education Act 

IDR Income-Driven Repayment

IEP Individualized Education Program 

IES Institute of Education Sciences

IHE Institutions of Higher Education

IPP Invoice Processing Platform

IPERA Improper Payments Elimination and 

Recovery Act of 2010

IPERIA Improper Payments Elimination and 

Recovery Improvement Act of 2012

IQA Information Quality Act 

IRS Internal Revenue Service

IT Information Technology

LEAs Local Educational Agencies

LINCS Literacy Information and 

Communication System

MSIs Minority Serving Institutions

NAEP National Assessment of 

Educational Progress

NCES National Center for 

Education Statistics 

Next Gen FSA Next Generation Federal Student Aid

NIST National Institute of Standards 

and Technology

NSLDS® National Student Loan Data System

OAGRM Office of Acquisition, Grants, and 

Risk Management

OCDO Office of the Chief Data Officer 

OCIO Office of the Chief Information Officer

OCR Office for Civil Rights

OCTAE Office of Career, Technical, and 

Adult Education

ODP Open Data Platform

OELA Office of English Language Acquisition

OESE Office of Elementary and 

Secondary Education

OFM Office of Financial Management 

OFO Office of Finance and Operations

OGC Office of the General Counsel
FY 2022 AGENCY FINANCIAL REPORT 167 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

OHR Office of Human Resources

OIG Office of Inspector General

OMB Office of Management and Budget

OPE Office of Postsecondary Education

OPEN Open, Public, Electronic 

and Necessary

OPEPD Office of Planning, Evaluation, and 

Policy Development

OPM Office of Personnel Management

OS Office of the Secretary

OSERS Office of Special Education and 

Rehabilitative Services

P–12 Prekindergarten Through 12th Grade 

Pell Federal Pell Grant

PEPS Postsecondary Education 

Participants System 

PIIA Payment Integrity Information Act 

of 2019

PIMA Payment Integrity Monitoring 

Application

PIV Personal Identity Verification

PLUS Parent Loan for 

Undergraduate Students 

POC Principal Office Component

POA&M Plan of Actions & Milestones 

President’s Budget of the United States

Budget Government

PSLF Public Service Loan Forgiveness

REL Regional Educational Laboratory

Report Annual Performance Report and

and Plan Annual Performance Plan

RESTART Immediate Aid to Restart 

School Operations 

SBR Statement of Budgetary Resources

SEAs State Educational Agencies

SSA Social Security Administration

STEM Science, Technology, Engineering, 

and Mathematics

TCUs Tribal Colleges and Universities 

TCCUs Tribally Controlled Colleges 

and Universities 

TEACH Teacher Education Assistance for 

College and Higher Education Grant

TEPSLF Temporary Expanded Public Service 

Loan Forgiveness

Title I Title I, Part A

Title IV-A Title IV, Part A 

TOP Treasury Offset Program

TPD Total and Permanent Disability 

Treasury U.S. Department of Treasury

USDS Unified Servicing and Data Solution 

VDP Vulnerability Disclosure Policy

VM Vulnerability Management

WIOA Workforce Innovation and 

Opportunity Act
FY 2022 AGENCY FINANCIAL REPORT 168 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

Acknowledgments

This Agency Financial Report was produced with the 

energies and talents of our employees and contract partners.

Within the Office of Finance and Operations (OFO), 

the Office of Financial Management is responsible 

for certifying, processing, reconciling, evaluating, and 

reporting all agency financial transactions; preparing annual 

financial statements and related notes and schedules; and 

coordinating the external audit of the agency’s financial 

statements.

The Office of Budget Service has lead responsibility for 

multiple functions, including developing and implementing 

the Department’s Budget. The Office of Acquisition, 

Grants, and Risk Management (OAGRM) is responsible for 

developing, managing, and providing policy guidance and 

oversight of the Department’s acquisition, grant, and risk 

management activities and operations.

The Contracts and Acquisitions Management Division, 

within OAGRM, is responsible for the solicitation, award, 

administration, and closeout of all contracts and other 

acquisition instruments for the Department.

We offer our sincerest thanks and acknowledgment to staff of 

all participating principal offices. In particular, we recognize 

the following organizations for their contribution:

OTHER CONTRIBUTORS

Federal Student Aid

Office of Communications and Outreach

Office of Planning, Evaluation, and Policy Development

Office of the Chief Information Officer

Office of the Inspector General

Office of the Secretary

PARTNERS

Association of Government Accountants

Department of Treasury

Government Accountability Office

Office of Management and Budget

The following companies were contracted to assist in the 

preparation of the U.S. Department of Education 

FY 2022 Agency Financial Report:

F O R G E N E R A L L AY O U T 

AND WEB DESIGN

OmniStudio Inc.

FOR ACCOUNTING SERVICES

Cotton & Company Assurance and Advisory LLC

FMR Consulting Inc.

OptumServe Technology Services Inc.

The FY 2022 Agency Financial Report 

U.S. Department of Education 

Office of Finance and Operations

An electronic version is available 

on the World Wide Web at 

http://www2.ed.gov/about/reports/annual/index.html

U.S. Department of Education, January 2023
FY 2022 AGENCY FINANCIAL REPORT 169 U.S. DEPARTMENT OF EDUCATION

APPENDICES (UNAUDITED)

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