APPE NDIC E S

(unaudited)
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/college-completion/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

FY 2023 AGENCY FINANCIAL REPORT 210 U.S. DEPARTMENT OF EDUCATION
FY 2023 AGENCY FINANCIAL REPORT 211 U.S. DEPARTMENT OF EDUCATION

Appendices (Unaudited)

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/

Condition of Education and 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/

Education Resources 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 materials indexed from 1966 to the present. 
FY 2023 AGENCY FINANCIAL REPORT 212 U.S. DEPARTMENT OF EDUCATION

Appendices (Unaudited)

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 of 2014

(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/

Government Accountability Office 

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

Grants Information and 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

National Assessment of Educational Progress 

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/
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Appendices (Unaudited)

Office of Inspector General 

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. https://oig.ed.gov/

For a list of recent reports, go to https://oig.ed.gov/reports/list

One-Stop Shopping for 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

Projections of Education Statistics to 2028 

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

Regional Educational 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 “highleverage” 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 “high-leverage” problems. https://ies.ed.gov/rels

Resources for Adult, Career, and Technical Education 

The Department continues to support state and local efforts to implement highquality 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 
FY 2023 AGENCY FINANCIAL REPORT 214 U.S. DEPARTMENT OF EDUCATION

Appendices (Unaudited)

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 the 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 21st-century 

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/

What Works Clearinghouse Practice Guides for 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 2023 AGENCY FINANCIAL REPORT 215 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 Report

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

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 
FY 2023 AGENCY FINANCIAL REPORT 216 U.S. DEPARTMENT OF EDUCATION

Appendices (Unaudited)

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 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
FY 2023 AGENCY FINANCIAL REPORT 217 U.S. DEPARTMENT OF EDUCATION

Appendices (Unaudited)

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 2023 AGENCY FINANCIAL REPORT 218 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 Title IV of the Higher Education Act of 1965 

TOP Treasury Offset Program

TPD Total and Permanent Disability 

Treasury U.S. Department of Treasury

USDS Unified Servicing and Data Solution 
FY 2023 AGENCY FINANCIAL REPORT 219 U.S. DEPARTMENT OF EDUCATION

Appendices (Unaudited)

VDP Vulnerability Disclosure Policy

VM Vulnerability Management

WIOA Workforce Innovation and Opportunity Act
FY 2023 AGENCY FINANCIAL REPORT 220 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

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 2023 Agency Financial Report:

For General Layout and Web Design

Fathom Creative

For Accounting Services

Cotton & Company Assurance and Advisory LLC

FMR Consulting Inc.

OptumServe Technology Services Inc.

The FY 2023 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, November 2023