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

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. http://www.

ed.gov/sites/default/files/cc-toolkit.pdf

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/catc/

COLLEGE NAVIGATOR

College Navigator consists of the latest data from the 

Integrated Postsecondary Education Data System, 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. http://nces.ed.gov/

collegenavigator/

COLLEGE PREPARATION CHECKLIST

This Departmental 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.ed.gov

Additional resources within the checklist assist students 

in finding scholarships and grants.

https://studentaid.ed.gov/sa/prepare-for-college/

checklists

https://studentaid.ed.gov/sa/types/grantsscholarships/finding-scholarships

COLLEGE SCORECARDS

College Scorecards in the Department’s College 

Affordability and Transparency Center make it easier to 

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

The College Scorecard has been redesigned as a tool that 

incorporates direct input from students, families, and their 

advisers to provide the clearest, most accessible, and most 

reliable national data on college cost, graduation, debt, 

and postcollege earnings. The old way of assessing college 

choices relied on static ratings lists compiled by someone 

who was deciding what value to place on different factors. 

The new way of assessing college choices, with the help of 

technology and open data, makes 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. http://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. http://nces.

ed.gov/programs/digest/

FINANCIAL AID SHOPPING SHEET

The Financial Aid Shopping Sheet is a consumer tool that 

participating institutions use to notify students about 

their financial aid package. 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 
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SELECTED DEPARTMENT WEB LINKS AND EDUCATION RESOURCES | APPENDICES

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

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

GOVERNMENT ACCOUNTABILITY OFFICE

The Government Accountability Office 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. http://www.gao.gov/docsearch/agency.php

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 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 assesses 

samples of students in grades 4, 8, and 12 in various 

academic subjects. Results of the assessments are reported 

for the nation and states in terms of achievement levels—

Basic, Proficient, and Advanced. http://nces.ed.gov/

nationsreportcard/

OFFICE OF INSPECTOR GENERAL

The Office of Inspector General 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.

ONE-STOP SHOPPING FOR STUDENT LOANS

The Department provides a site from which students can 

manage their loans. http://studentloans.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, such as 

financial grant information, within the Department to 

enable better analysis and use in policy development, 

planning, and management. http://www.ed.gov/about/

inits/ed/edfacts/index.html

PRACTICE GUIDES FOR EDUCATORS

The Department offers guides 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, 

strategies for overcoming potential roadblocks, and an 

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://ies.

ed.gov/ncee/wwc/PracticeGuides

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 duplicative efforts. While 

OMB and agencies determine the right implementation 

strategy, the initial Federal Program Inventory remains 

available on performance.gov or at http://www2.ed.gov/

programs/inventory.pdf.
132 FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

APPENDICES | SELECTED DEPARTMENT WEB LINKS AND EDUCATION RESOURCES

PROJECTIONS OF EDUCATION 

STATISTICS TO 2024 

For the 50 states 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 2024. The report 

includes a methodology section that describes the models 

and assumptions used to develop national and state-level 

projections. https://nces.ed.gov/pubs2016/

2016013.pdf 

RESOURCES FOR ADULT AND CAREER AND 

TECHNICAL EDUCATION 

The Department, through the Perkins Collaborative 

Resource Network, offers resources and tools for the 

development and implementation of comprehensive 

career guidance programs. This includes guides 

for students, parents, teachers, counselors, and 

administrators across relevant topics, such as planning 

and exploring careers, selecting institutions, finances, 

and guidance evaluation. This source is an example of 

interdepartmental cooperation between the Department 

and the U.S. Department of Labor. 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 OCTAE’s 

primary outreach and dissemination mechanism to 

adult educators and provides high-quality, on-demand 

educational opportunities to practitioners of adult 

education. 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. Through these efforts, LINCS demonstrates 

OCTAE’s commitment to delivering 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. 

http://lincs.ed.gov/
FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 133

APPENDIX B: GLOSSARY OF ACRONYMS 

AND ABBREVIATIONS

ABCP Asset-Backed Commercial Paper

AFR Agency Financial Report

APG Agency Priority Goals

APR Annual Performance Report

CAT Core Assessment Team

CCMS Continuous Controls Monitoring System

CPSS Contracts and Purchasing 

Support System

CSIP Cybersecurity Strategy and 

Implementation Plan

DATA Digital Accountability and Transparency 

Act of 2014

DCIA Debt Collection Improvement Act 

of 1996

DNP Do Not Pay

DOL U.S. Department of Labor

DRT Data Retrieval Tool

ECASLA Ensuring Continued Access to Student 

Loans Act of 2008 

EDCAPS Education Central Automated 

Processing System

EFC Expected Family Contribution

ERM Enterprise Risk Management

ESSA Every Student Succeeds Act

FAFSA Free Application for Federal Student Aid

FASAB Federal Accounting Standards 

Advisory Board

FAQ Frequently Asked Questions

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

FISMA Federal Information Security 

Modernization Act of 2014

FMFIA Federal Managers’ Financial Integrity 

Act of 1982

FMSS Financial Management Support System

FPRD Final Program Review Determination 

FSA Federal Student Aid

FY Fiscal Year

G5 Grants Management System 

GAAP Generally Accepted 

Accounting Principles

GAO	 Government	Accountability	Office

GONE The Grants Oversight and New 

Efficiency Act of 2016

GPRA Government Performance and Results 

Act of 1993

GSA General Services Administration

HBCUs Historically Black Colleges 

and Universities
134 FY 2017 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

APPENDICES | GLOSSARY OF ACRONYMS AND ABBREVIATIONS

HCERA Health Care and Education 

Reconciliation Act of 2010

HEA Higher Education Act of 1965

HEAL Health Education Assistance Loans

IDEA Individuals with Disabilities 

Education Act 

IDR Income-Driven Repayment

IES Institute of Education Sciences

IHE Institutions of Higher Education

IPERA Improper Payments Elimination and 

Recovery Act of 2010

IPERIA Improper Payments Elimination and 

Recovery Improvement Act of 2012

IPIA Improper Payments Information Act 

of 2002

IRS Internal Revenue Service

IRS DRT IRS Data Retrieval Tool

IT Information Technology

LEA Local Educational Agency

LINCS Literacy Information and 

Communication System

NCES National Center for Education Statistics

OCFO	 Office	of	the	Chief	Financial	Officer

OCIO	 Office	of	the	Chief	Information	Officer

OCR	 Office	for	Civil	Rights

OCTAE	 	Office	of	Career,	Technical,	and	

Adult Education

OELA	 Office	of	English	Language	Acquisition

OESE	 	Office	of	Elementary	and	

Secondary Education

OIG	 Office	of	Inspector	General

OII	 Office	of	Innovation	and	Improvement

OMB	 Office	of	Management	and	Budget

OPE	 Office	of	Postsecondary	Education

OPM	 Office	of	Personnel	Management

OSERS	 	Office	of	Special	Education	and	

Rehabilitative Services

PAYE Pay as You Earn

PEPS Postsecondary Education Participants 

System

PIV	 Personal	Identity	Verification

PIWG Payment Integrity Workgroup

PSLF Public Service Loan Forgiveness

SAFRA Student Aid and Fiscal Responsibility 

Act (SAFRA Act)

SAT Senior Assessment Team

SBR Statement of Budgetary Resources

SEA State Educational Agency

TEACH Teacher Education Assistance for 

College and Higher Education Grant

TIVAS Title IV Additional Servicers

Treasury U.S. Department of Treasury
ACKNOWLEDGMENTS

The following companies were contracted to assist in the 

preparation of the U.S. Department of Education 

FY 2017 Agency Financial Report:

FOR GENERAL LAYOUT AND WEB DESIGN

OmniStudio, Inc.

FOR ACCOUNTING SERVICES

Quality Software Services, Inc.

FMR Consulting, Inc.

Cotton & Company, LLP

The FY 2017 Agency Financial Report 

U.S. Department of Education

Office of the Chief Financial Officer

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 2017

This Agency Financial Report (AFR) was produced 

with the energies and talents of our employees and 

contract partners.

Within the Office of the Chief Financial Officer, the 

office of Financial Management Operations (FMO) 

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.

Financial Improvement Operations (FIO) provides 

leadership and direction in the areas of internal control 

assessment, financial management training, post audit 

activities, and indirect cost determination.

Contracts and Acquisitions Management (CAM) 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

Office of the Deputy Secretary

Federal Student Aid

Office of the Inspector General

Budget Service

Office of Communications and Outreach

Office of Planning, Evaluation, and Policy Development

Office of the Chief Information Officer

PARTNERS

Office of Management and Budget

Department of Treasury

Government Accountability Office

Association of Government Accountants
Our Mission is to promote student achievement and 

preparation for global competitiveness by fostering 

educational excellence and ensuring equal access.

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