OTHER INFORMATION

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

Combined Schedule of Spending 

The Schedule of Spending (SOS) presents: (a) what money was available to the 

Department to spend, (b) how the money was spent, and (c) who the money went to. For 

information on spending, USAspending.gov is a searchable website that provides 

information on federal awards and is accessible to the public at no cost. 
OTHER INFORMATION

COMBINED SCHEDULE OF SPENDING

FY 2016 Agency Financial Report—U.S. Department of Education 133 

United States Department of Education 

Combined Schedule of Spending 

For the Years Ended September 30, 2016 and 2015 

(Dollars in Millions) 

FY 2016 FY 2015 

Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts Budgetary 

Non-Budgetary 

Credit Reform 

Financing 

Accounts 

Section I: What Money Is Available to Spend? 

This section presents resources that were available to spend by the Department.

 Total Resources $ 103,245 $ 231,821 $ 117,218 $ 232,460 

 Amount Available but Not Agreed to be Spent (10,280) - (11,806) (550)

 Amount Not Available to be Spent (2,163) (15,479) (2,968) (13,887) 

Total Amounts Agreed to be Spent $ 90,802 $ 216,342 $ 102,444 $ 218,023 

Section II: How Was the Money Spent?

This section presents services and items purchased, is grouped by major program, and is based on outlays.

Increase College Access, Quality, and Completion

 Credit Program Loan Disbursements and Claim Payments $ 12,608 $ 196,012 $ 25,249 $ 198,431 

 Grants 33,880 - 35,569 - 

 Personnel Compensation and Benefits 291 - 273 - 

 Contractual Services 1,351 775 1,248 1,065 

 Other 1/ 36 - 37 - 

 Total Program Spending 47,626 196,787 62,376 199,496 

Improve Preparation for College and Career from Birth 

Through 12th Grade, Especially for Children with High Needs

 Grants 21,523 - 22,322 - 

 Personnel Compensation and Benefits 74 - 73 - 

 Contractual Services 87 - 106 - 

 Other 1/ 13 - 15 - 

 Total Program Spending 21,697 - 22,516 - 

Ensure Effective Educational Opportunities for All Students

 Grants 16,691 - 16,474 - 

 Personnel Compensation and Benefits 151 - 148 - 

 Contractual Services 43 - 49 - 

 Other 1/ 23 - 23 - 

 Total Program Spending 16,908 - 16,694 - 

Enhance the Education System’s Ability to Continuously Improve

 Grants 1,659 - 1,661 - 

 Personnel Compensation and Benefits 94 - 94 - 

 Contractual Services 451 - 491 - 

 Other 1/ 17 - 15 - 

 Total Program Spending 2,221 - 2,261 - 

Total Spending $ 88,452 $ 196,787 $ 103,847 $ 199,496 

 Amounts Remaining to be Spent2/ 2,350 19,555 (1,403) 18,527 

Total Amounts Agreed to be Spent $ 90,802 $ 216,342 $ 102,444 $ 218,023 

Section III: Who Did the Money Go To?

This section identifies with whom the Department is spending money based on obligations incurred.

 Nonfederal Obligations $ 90,323 $ 216,341 $ 101,977 $ 218,023 

 Federal Obligations 479 1 467 - 

Total Amounts Agreed to be Spent $ 90,802 $ 216,342 $ 102,444 $ 218,023 

1/ Other primarily consists of payments for rent, utilities, communication, travel, and transportation. 

2/ The “Amounts Remaining to be Spent” line is the difference between “Total Spending” and “Total Amounts Agreed to be Spent.” Actual spending in the current FY may include spending 

associated with amounts that are agreed to be spent during previous FYs, which may result in negative amounts shown for the “Amounts Remaining to be Spent” line.
OTHER INFORMATION

COMBINED SCHEDULE OF SPENDING

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

The combined SOS presents an overview of how and where the Department spent its 

funding. The budgetary information in this schedule is presented on a combined basis and 

not a consolidated basis. 

 The “what money is available to spend” section summarizes the resources that were 

available to spend during the fiscal year. 

 The “how was the money spent” section summarizes the Department’s outlays for the 

fiscal year, categorized by the OMB budget object class definitions found in Circular 

A-11, “Preparation, Submission and Execution of the Budget,” and by payment types.

 The “who did the money go to” section summarizes the Department’s obligations by 

federal and nonfederal components.

 The “total amount agreed to be spent” in each section is equal to the new obligations 

and upward adjustments shown on the combined statement of budgetary resources. 

Similar data are also submitted to USAspending.gov; however, the amounts will not 

reconcile primarily because reporting requirements differ, particularly for loan programs 

and for payroll and employee benefits.