68 FY 2018 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

Federal Student Aid 

Budgetary

Non-Budgetary Credit 

Reform Financing 

Accounts

BUDGETARY RESOURCES

Unobligated Balance from Prior Year Budget Authority (Net) $ 12,015 $ 15,859 

Appropriations (Discretionary and Mandatory) 48,627 - 

Borrowing Authority (Discretionary and Mandatory) (Note 11) - 167,543 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 393 61,439 

Total Budgetary Resources $ 61,035 $ 244,841 

Memorandum (non-add) entries:

Net adjustments to unobligated balance brought forward, Oct. 1 $ 901 $ (7,024) 

STATUS OF BUDGETARY RESOURCES

New Obligations Incurred and Upward Adjustments (Total) (Note 11) $46,002 $221,384 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 12,290 - 

Unapportioned, Unexpired Accounts 2,168 23,457 

Unexpired Unobligated Balance, End of Year $ 14,458 $ 23,457 

Expired Unobligated Balance, End of Year 575 - 

Unobligated Balance, End of Year (Total) $ 15,033 $ 23,457 

Total Status of Budgetary Resources $ 61,035 $ 244,841 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) 45,918 83,059 

Distributed Offsetting Receipts (-) (Note 11) (27,321) - 

Agency Outlays, Net (Discretionary and Mandatory) (Note 11) $ 18,597 $ 83,059 

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2018

(Dollars in Millions)

(Unaudited)
FY 2018 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 69

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) | FINANCIAL SECTION

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

$ 419 $ 306 $ 546 $ 4 $ 13,286 $ 15,863 $ 29,149 

26,082 16,954 7,678 - 99,341 - 99,341 

- - - 354 - 167,897 167,897 

(7) - 65 227 451 61,666 62,117 

$ 26,494 $ 17,260 $ 8,289 $ 585 $ 113,078 $ 245,426 $ 358,504 

$ 214 $ (5) $ (102) $ (326) $ 1,008 $ (7,350) $ (6,342) 

$ 24,617 $ 16,959 $ 7,650 $ 314 $ 95,228 $ 221,698 $ 316,926 

1,828 16 361 - 14,495 - 14,495 

- - 6 271 2,174 23,728 25,902 

$ 1,828 $ 16 $ 367 $ 271 $ 16,669 $ 23,728 $ 40,397 

49 285 272 - 1,181 - 1,181 

$ 1,877 $ 301 $ 639 $ 271 $ 17,850 $ 23,728 $ 41,578 

$ 26,494 $ 17,260 $ 8,289 $ 585 $ 113,078 $ 245,426 $358,504 

21,536 16,318 7,308 41 91,080 83,100 174,180 

- - (49) - (27,370) - (27,370)

$ 21,536 $ 16,318 $ 7,259 $ 41 $ 63,710 $ 83,100 $146,810 
70 FY 2018 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

Federal Student Aid 

Budgetary

Non-Budgetary Credit 

Reform Financing 

Accounts

BUDGETARY RESOURCES

Unobligated Balance from Prior Year Budget Authority (Net) $ 14,064 $ 10,389 

Appropriations (Discretionary and Mandatory) 88,321 - 

Borrowing Authority (Discretionary and Mandatory) (Note 11) - 166,426 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 1,037 68,906 

Total Budgetary Resources $ 103,422 $ 245,721 

Memorandum (non-add) entries:

Net adjustments to unobligated balance brought forward, Oct. 1 $ 3,680 $ (4,914) 

STATUS OF BUDGETARY RESOURCES

New Obligations Incurred and Upward Adjustments (Total) (Note 11) $ 92,308 $ 222,838 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 8,595 - 

Unapportioned, Unexpired Accounts 2,093 22,883 

Unexpired Unobligated Balance, End of Year $ 10,688 $ 22,883 

Expired Unobligated Balance, End of Year 426 - 

Unobligated Balance, End of Year (Total) $ 11,114 $ 22,883 

Total Status of Budgetary Resources $ 103,422 $ 245,721 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) 84,986 40,490 

Distributed Offsetting Receipts (-) (Note 11) (19,438) - 

Agency Outlays, Net (Discretionary and Mandatory) (Note 11) $ 65,548 $ 40,490 

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2017

(Dollars in Millions)

(Unaudited)
FY 2018 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 71

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) | FINANCIAL SECTION

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

$ 1,312 $ 330 $ 1,011 $ 169 $ 16,717 $ 10,558 $ 27,275

22,197 16,582 7,288 - 134,388 - 134,388

- - - 175 - 166,601 166,601

- - 59 263 1,096 69,169 70,265

$ 23,509 $ 16,912 $ 8,358 $ 607 $ 152,201 $ 246,328 $398,529

$ 399 $ 169 $ 77 $ (7) $ 4,325 $ (4,921) $ (596) 

$ 23,304 $ 16,601 $ 7,710 $ 277 $ 139,923 $ 223,115 $363,038

144 2 271 - 9,012 - 9,012

- - 7 330 2,100 23,213 25,313

$ 144 $ 2 $ 278 $ 330 $ 11,112 $ 23,213 $ 34,325

61 309 370 - 1,166 - 1,166

$ 205 $ 311 $ 648 $ 330 $ 12,278 $ 23,213 $ 35,491

$ 23,509 $ 16,912 $ 8,358 $ 607 $ 152,201 $ 246,328 $398,529

22,505 16,233 7,550 (30) 131,274 40,460 171,734

- - (124) - (19,562) - (19,562)

$ 22,505 $ 16,233 $ 7,426 $ (30) $ 111,712 $ 40,460 $152,172