94 FY 2021 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

Required Supplementary Information (unaudited)

U.S. Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2021

(Dollars in Millions)

(Unaudited)

Federal Student Aid Office of Elementary and 

Secondary Education

budgetary

Non-budgetary Credit 

Reform Financing 

Accounts

budgetary 

BUDGETARY RESOURCES

unobligated balance from Prior Year budget Authority (Net) (Note 12) $ 16,988 $ 20,473 $ 1,999 

Appropriations (Discretionary and Mandatory) 172,332 239 24,760 

borrowing Authority (Discretionary and Mandatory) (Note 12) - 128,739 - 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 142 42,050 - 

Total Budgetary Resources $ 189,462 $ 191,501 $ 26,759 

STATUS OF BUDGETARY RESOURCES 

New Obligations and upward Adjustments (Total) (Note 12) $ 171,476 $ 169,693 $ 24,910 

unobligated balance, End of Year:

Apportioned, unexpired Accounts 14,397 - 1,778 

unapportioned, unexpired Accounts 1,930 21,808 - 

Unexpired Unobligated Balance, End of Year $ 16,327 $ 21,808 $ 1,778 

Expired unobligated balance, End of Year 1,659 - 71 

Unobligated Balance, End of Year (Total) $ 17,986 $ 21,808 $ 1,849 

Total Status of Budgetary Resources $ 189,462 $ 191,501 $ 26,759 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) $ 170,470 $ 23,027 

Distributed Offsetting Receipts (-) (Note 12) (6,296) (1) 

Agency Outlays, Net (Discretionary and Mandatory) (Notes 12 & 13) $ 164,174 $ 23,026 

Disbursements, Net (Total) (Mandatory) $ (38,680) 
FY 2021 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 95

REQuIRED SuPPLEMENTARY INFORMATION (uNAuDITED) | FINANCIAL SECTION

Office of Special Education 

and Rehabilitative Services

Education 

Stabilization Fund Other Combined

Total

budgetary budgetary budgetary

Non-budgetary 

Credit Reform 

Financing 

Accounts

budgetary

Non-budgetary 

Credit Reform 

Financing Accounts

$ 346 $ 633 $ 806 $ 177 $ 20,772 $ 20,650 $ 41,422 

21,022 247,839 10,567 - 476,520 239 476,759 

- - - 668 - 129,407 129,407 

- (409) 61 174 (206) 42,224 42,018 

$ 21,368 $ 248,063 $ 11,434 $ 1,019 $ 497,086 $ 192,520 $ 689,606 

$20,941 $229,884 $10,017 $575 $457,228 $170,268 $627,496 

220 18,179 1,241 - 35,815 - 35,815 

- - 1 444 1,931 22,252 24,183 

$ 220 $ 18,179 $ 1,242 $ 444 $ 37,746 $ 22,252 $ 59,998 

207 - 175 - 2,112 - 2,112 

$ 427 $ 18,179 $ 1,417 $ 444 $ 39,858 $ 22,252 $ 62,110 

$ 21,368 $ 248,063 $ 11,434 $ 1,019 $ 497,086 $ 192,520 $ 689,606 

$ 15,939 $ 48,614 $ 9,026 $ 267,076 $ 267,076 

- - (328) (6,625) (6,625)

$ 15,939 $ 48,614 $ 8,698 $ 260,451 $ 260,451 

$ (1,201) $ (39,881) $ (39,881)
96 FY 2021 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

FINANCIAL SECTION | REQuIRED SuPPLEMENTARY INFORMATION (uNAuDITED)

U.S. Department of Education 

Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2020

(Dollars in Millions)

(Unaudited)

Federal Student Aid Office of Elementary and 

Secondary Education

budgetary

Non-budgetary Credit 

Reform Financing 

Accounts

budgetary 

BUDGETARY RESOURCES

unobligated balance from Prior Year budget Authority (Net) (Note 12) $ 14,938 $ 8,939 $ 2,103 

Appropriations (Discretionary and Mandatory) 163,672 349 24,379 

borrowing Authority (Discretionary and Mandatory) (Note 12) - 135,300 - 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 272 65,625 - 

Total Budgetary Resources $ 178,842 $ 210,213 $ 26,482 

STATUS OF BUDGETARY RESOURCES 

New Obligations and upward Adjustments (Total) (Note 12) $ 162,465 $ 187,667 $ 24,680 

unobligated balance, End of Year:

Apportioned, unexpired Accounts 13,386 - 1,736 

unapportioned, unexpired Accounts 1,819 22,546 - 

Unexpired Unobligated Balance, End of Year $ 15,205 $ 22,546 $ 1,736 

Expired unobligated balance, End of Year 1,172 - 66 

Unobligated Balance, End of Year (Total) $ 16,377 $ 22,546 $ 1,802 

Total Status of Budgetary Resources $ 178,842 $ 210,213 $ 26,482 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) $ 160,912 $22,656 

Distributed Offsetting Receipts (-) (Note 12) (13,606) - 

Agency Outlays, Net (Discretionary and Mandatory) (Notes 12 & 13) $ 147,306 $ 22,656 

Disbursements, Net (Total) (Mandatory) $ (42,956) 
FY 2021 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 97

REQuIRED SuPPLEMENTARY INFORMATION (uNAuDITED) | FINANCIAL SECTION

Office of Special Education 

and Rehabilitative Services

Education 

Stabilization Fund Other Combined

Total

budgetary budgetary budgetary

Non-budgetary 

Credit Reform 

Financing 

Accounts

budgetary

Non-budgetary 

Credit Reform 

Financing Accounts

$ 274 $ - $ 441 $180 $ 17,756 $ 9,119 $ 26,875 

17,676 30,750 8,203 1 244,680 350 245,030 

- - - 289 - 135,589 135,589 

- (154) 113 137 191 65,762 65,953 

$ 17,950 $30,596 $ 8,757 $ 607 $ 262,627 $ 210,820 $ 473,447 

$ 17,571 $ 30,088 $ 7,290 $ 4,310 $ 242,724 $ 188,098 $ 430 

138 508 678 176 16,446 - 16,446 

- - 3 176 1,822 22,722 24,544 

$ 138 $ 508 $ 681 $ 176 $ 18,268 $ 22,722 $ 40,990 

241 - 156 - 1,635 1,635 

$ 379 $ 508 $837 $ 176 $ 19,903 $ 22,722 $ 42,625 

$ 17,950 $ 30,596 $ 8,757 $ 607 $ 262,627 $ 210,820 $ 473,447 

$ 16,268 $ 11,160 $ 7,029 $ 218,025 $ 218,025 

- - (4) (13,610) 13,610 

$ 16,268 $ 11,160 $ 7,025 $ 204,415 $ 204,415 

$ 10 $ (42,946) $ 42,946