Department of Education

SALARIES AND EXPENSES OVERVIEW

Fiscal Year 2024 Budget Request

CONTENTS

Page

Introduction ................................................................................................................................... 1

FY 2024 Budget Request.............................................................................................................. 3

Participation in Governmentwide E-Government Initiatives.......................................................... 9

Budget Authority by Account, Salaries and Expenses................................................................10

Budget Authority by Object Classification, Salaries and Expenses ............................................11

Full-Time Equivalent (FTE) Employment (Staff Years) by Account ............................................12

Full-Time Equivalent (FTE) Employment by Office, Salaries and Expense................................13

Full-Time Equivalent (FTE) Employment by Office, Including Supplementals............................14

Detail of Fulltime Equivalent (FTE) Employment ........................................................................15

Organization Chart......................................................................................................................16

Locations of Major Administrative Contracts and Current Contractors .......................................17

Report on the Budget Formulation and Execution Line of Business...........................................18

GAO-IG Act – Table of Open Recommendations .......................................................................27
SALARIES AND EXPENSES OVERVIEW

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Introduction

The Salaries and Expenses Overview summarizes the administrative costs and staffing for all 

Department of Education accounts. The fiscal year 2024 budget request draws support for 

Departmental administrative costs and fulltime equivalent (FTE) employment from funding in the 

following accounts:

• Program Administration (PA),

• Student Aid Administration (SAA), 

• Office for Civil Rights (OCR), 

• Office of Inspector General (OIG), 

• College Housing and Academic Facilities Loans Program (CHAFL), 

• Historically Black College and University Capital Financing Program (HBCUCF), and

• Institute of Education Sciences (IES).

Greater detail on the funds supporting administrative costs and staffing is provided separately in 

each account’s justification materials.

Department of Education’s Key Programs

Administrative funds support Department programs. Key fiscal year 2024 programs include:

• Title I programs, for which $20.5 billion would help approximately 25 million students in 

schools with high rates of poverty make progress toward State academic standards;

• Individuals with Disabilities Education Act Part B Grants to States, for which 

$16.3 billion would help States and school districts meet the special education needs of 

7.4 million students with disabilities;

• Federal Pell Grants, for which $38.1 billion would be made available in need-based 

grants to nearly 6.8 million students enrolled in postsecondary institutions; and 

• Postsecondary education student loan programs, which would help provide roughly 

$85.8 billion for new Direct Loans to help students and families pay for college.

Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA)

On December 27, 2020, the President Trump signed into law the Consolidated Appropriations 

Act, 2021 (Public Law 116-260), which included the Coronavirus Response and Relief 

Supplemental Appropriations Act (CRRSAA). The CRRSAA supplemental funding was provided 

to the Department of Education to prevent, prepare for, and respond to coronavirus, 

domestically or internationally. As part of the $82.0 billion the Department received to help meet

the educational needs of individuals affected by coronavirus, $50.0 million was for 

administrative funding, including $30.0 million for Student Aid Administration (available through 
SALARIES AND EXPENSES OVERVIEW

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fiscal year 2022), $5.0 million for the Office of Inspector General for oversight activities 

(available until expended), and $15.0 million for Program Administration (available through fiscal 

year 2023).

American Rescue Plan (ARP) Act

On March 11, 2021, the President signed into law the American Rescue Plan (ARP) Act, 2021

(Public Law 117-02). The ARP Act funding for the Department of Education supported 

emergency relief to prevent, prepare for, and respond to coronavirus, domestically or 

internationally. Also included were funds to support salaries and expenses necessary to 

implement the emergency relief. As part of the $122.0 billion the Department received to help 

meet the educational needs of individuals affected by coronavirus, $111.1 million was for 

administrative funding, including $91.1 million for Student Aid Administration (available through 

fiscal year 2023), $5.0 million for the Office of Inspector General for oversight activities 

(available until expended), and $15.0 million for Program Administration (available through fiscal 

year 2024). 

Zero Trust Architecture

The Technology Modernization Fund (TMF) was authorized by the Modernizing Government 

Technology Act of 2017. The TMF is overseen by the Technology Modernization Board, 

comprised of Government IT leaders representing proven expertise in technology, 

transformation, and operations. Agencies submit IT-related project proposals for the Board to 

review and consider. Investments receive incremental funding and technical expertise to 

ensure project success.

The Department of Education pursued TMF as a result of the recent changes contained in the 

ARP Act. The Department was allocated $20 million in funding from the TMF to stand up a zerotrust architecture (ZTA) program. The Department executed the initial transfer of $15 million in 

TMF funds in fiscal year 2022 to establish a ZTA Tier III Program Management Office (PMO) 

and obtain Secure Access Service Edge (SASE) & Security Orchestration Automation & 

Response (SOAR) capabilities. SASE and SOAR are currently being implemented and will 

integrate with other Department capabilities to provide a complete ZTA solution. This solution 

will further modernize cybersecurity technology, increase security of user data, and provide a 

less burdensome experience for both employees and the public while enabling the Department 

to meet many of the requirements of the Government’s Zero Trust Strategy. The Department is 

scheduled to receive the additional transfer of $5 million in TMF funds in fiscal year 2023. These 

funds will be used to reach Advanced ZTA Maturity for 35% of Department operational FISMA 

systems by September 2023.

Non-Recurring Expense Fund

In the Consolidated Appropriations Act, 2021, Congress authorized a Nonrecurring Expenses 

Fund (the Fund) to hold unobligated balances of expired discretionary funds (appropriated for 

fiscal year 2021 or later) for information and business technology systems’ modernization, as 

well as facilities infrastructure improvements. Congress also authorized transfers into this 

account. The Department established the Nonrecurring Expenses Fund with the U.S. 

Department of Treasury during fiscal year 2022. Based on the authorizing language for the 
SALARIES AND EXPENSES OVERVIEW

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Fund, expired funds appropriated in fiscal year 2021 or later may be transferred into the 

account, subject to Congressional notification and OMB apportionment. 

In fiscal year 2022, the Department transferred approximately $4 million into the fund and 

obligated $3.9 million for three information technology (IT) modernization projects: Identity, 

Credential, and Access Management; Ed.gov Modernization; and the Grants Modernization 

Project. In fiscal year 2023, the Department currently plans to transfer $29.3 million into the 

Nonrecurring Expenses Fund for modernizing the Department’s IT security ($15.0 million) and 

facilities infrastructure improvements necessary to consolidate space and reduce annual rent 

costs ($14.3 million). The Department does not currently have any plans to use the 

Nonrecurring Expenses Fund in fiscal year 2024.

FY 2024 Budget Request

The Administration’s fiscal year 2024 request for discretionary Salaries and Expenses totals 

$3.5 billion, $783.4 million more than the fiscal year 2023 appropriation.

The requested fiscal year 2024 increase focuses on key departmental policy and management 

priorities. The fiscal year 2024 Program Administration request totals $527.6 million, $100.7

million more than the fiscal year 2023 appropriation, and will support critical administrative 

efforts for the Departments’ programs and offices. An increase of $37.6 million more than the 

fiscal year 2023 appropriation is requested for the Office for Civil Rights (OCR) to advance 

equity in educational opportunity and delivery through an increased investment in civil rights 

enforcement. An increase of $20.0 million over the fiscal year 2023 appropriation level is 

requested for the Office of Inspector General (OIG) to ensure it can identify fraud, waste, abuse, 

and criminal activity involving Department funds, programs, and operations. An increase of $3.4

million over the fiscal year 2023 appropriation for the Institute of Education Sciences Program 

Administration will provide rigorous evidence on which to ground education practice and policy.

An increase of $620.0 million is requested for Student Aid Administration to allow the 

Department of Education’s Office of Federal Student Aid (FSA) to continue to operate the 

student aid programs, implement critical improvements to student loan servicing, modernize its 

digital infrastructure, and ensure successful administration of the financial aid programs through 

a simplified and streamlined application process for students and borrowers. The 

Administration’s fiscal year 2024 request also includes increased funding for continued IT 

security improvements to ensure the integrity of the Department of Education systems and 

prevent potential breaches, as well as funding for building modernization and renovation 

activities which will reduce the Department’s overall footprint and save on future rent costs by 

vacating existing space.

The fiscal year 2024 Salaries and Expenses Costs by Category chart below provides detail on 

the total Salaries and Expenses request of $3.5 billion.
SALARIES AND EXPENSES OVERVIEW

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Summary of Staffing and Non-Personnel Costs

Staffing

Over the past decade, staffing levels have fluctuated at the Department of Education, as 

illustrated in the chart below. In the meantime, the discretionary budget for the Department’s 

programs has increased by 19 percent from 2015 to 2023. During that same period, the federal 

student loan portfolio has grown by more than 40 percent, and greater demands have been 

placed on the Department to secure sensitive data, increase transparency through increased 

data reporting, provide enhanced oversight and enforcement of programs and laws, and award 

and manage massive new grant programs in response to the COVID-19 pandemic. FSA has 

been tasked with modernizing and improving the entire student aid process to better help 

students and families, as well as implementing major legislation, including the FAFSA 

Simplification Act and FUTURE Act. To adequately address these demands, the Department is 

requesting a significant increase in full-time equivalent (FTE) employees in fiscal year 2024 to 

address longstanding staffing shortfalls, as well as sufficient funding to cover requested 

increases in pay and benefits. Without these critical resources, staffing levels will continue to 

decrease and imperil the effective execution of Administration and Congressional priorities. 

The Administration’s request for fiscal year 2024 would support 4,453 FTE employees, 325 FTE 

more than the level supported by the fiscal year 2023 appropriation. The request reflects an 

increase of 100 FTE for Program Administration; 31 FTE for OIG; 150 FTE for the OCR; 1 FTE 

for Institute of Education Sciences; and 43 FTE for FSA. 

Student Aid 

Administration 

(SAA) Contracts, 

64%, $2,252.9

Non-SAA Contracts, 

Non-Personnel, 3%, $109.4

Overhead (Rent), 

2%, $61.0

Personnel 

Compensation & 

Benefits, 25%, 

$892.5

FY 2024 Salaries & Expenses Costs by 

Category

($ in millions)
SALARIES AND EXPENSES OVERVIEW

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A 10-year history of the Department’s staffing is shown in the following chart:

Department Full-Time Equivalent (FTE) Employment Usage

(FY 2015 – FY 2024)

FY 

2015

FY 

2016

FY 

2017 

FY 

2018

FY 

2019

FY 

2020

FY 

2021

FY 

2022

FY 

2023

FY 

2024 Est.

4,081 4,150 4,107 3,795 3,582 3,733 4,003 4,027 4,128 4,453

Department employees are divided between Washington, D.C., headquarters, 11 regional 

offices, and 13 field offices. Most regional and field office staff are in FSA, OIG, and OCR. The 

FSA regional staff offices’ workload is dedicated to oversight of schools participating in the HEA

Title IV programs and performing program reviews of Federal Family Education Loan (FFEL) 

participants including lenders, lender servicers, guaranty agencies, and guaranty agency 

servicers. Additionally, FSA staff conduct program reviews of loan servicers and private 

collection agencies under contract with the Department. OIG staff conducts audits and

investigations of Department programs and operations. OCR staff investigates civil rights 

complaints and conduct civil rights compliance reviews.

A map of the Department’s staff location of Regional and Field Offices is shown below:

Boston

New York City

Philadelphia

Washington, D.C.

Regional Offices

Field Offices

Location of the Department of Education 

Regional and Field Offices

Seattle

San

Francisco Denver

Kansas

City

Chicago

Atlanta

Dallas

Cleveland Sacramento

Long Beach

Puerto Rico Pembroke 

Pines

Pittsburgh

St. Paul

Austin

Phoenix

Nashville

Ann Arbor
SALARIES AND EXPENSES OVERVIEW

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Personnel Compensation and Benefits (PC&B)

The fiscal year 2024 request includes $888.1 million for Department personnel compensation 

and benefits (PC&B) costs, $97.5 million more than the fiscal year 2023 appropriation. PC&B 

funds include salaries, overtime, awards, consultants, benefits for current and former personnel, 

student loan repayments, and transit subsidy benefits. In addition to the requested increase of 

325 FTE, the request also covers a 4.6 percent pay raise in 2023 and a proposed 5.2 percent 

pay raise in 2024. 

Non-Personnel Costs

Non-personnel costs cover such items as travel, rent, mail, telephones, utilities, printing, IT, 

contractual services, equipment, supplies, and other departmental services. The total request

for non-personnel activities in fiscal year 2024 is $2.6 billion, $681.5 million more than the fiscal 

year 2023 appropriation. Most of this increase is attributable to the FAFSA Simplification Act 

and FUTURE Act, increased student loan servicing costs, and Enterprise Cybersecurity 

investments to better secure sensitive Department data. The Office of the Chief Information 

Officer (OCIO) and FSA are aligning technologies and services common to operating 

environments managed by each respective office.

Departmental Centralized Services

Centralized Services cover common support administrative and IT services for all program and 

staff offices. The funds are managed by the Office of Finance and Operations (OFO) and OCIO. 

OFO - Central Support Expenses

The Administration requests a total of $188.2 million for fiscal year 2024, $27.5 million more 

than the fiscal year 2023 appropriation, to cover the central support services that include rent to 

the U.S. General Services Administration, building alterations and repairs, lease renewal, 

training, supplies, mail, and physical security for buildings and personnel. Major cost increases 

include building modernization to reduce future rent costs by consolidating office space, 

reducing square footage, and moving staff from leased buildings to Federal buildings; EDCAPS 

grants management system technology refresh implementation (i.e., G5 Modernization, which 

will upgrade the grants platform allowing the Department to easily incorporate future technology 

advancements and increasing responsiveness to legislative changes, and to implement an 

updated user interface); and security rent-guard services.

OCIO – Central Information Technology

The Administration requests $157.9 million for fiscal year 2024, $54.7 million more than the 

fiscal year 2023 appropriation. Central IT funds cover activities including computer operations, 

maintenance, and improvements; local area network operations, initiatives designed to link 

Department business needs with the best available technology; and other commonly shared IT 

and office automation activities. Major increases include Enterprise Cybersecurity program to 

provide enhanced security protection, network monitoring, and improved situational awareness 

of the Portfolio of Integrated Value-Oriented Technologies (PIVOT) network infrastructure and to 

ensure other systems hosted both internally at the Department and externally at contractormanaged sites across the country are fully compliant with Federal and Department 
SALARIES AND EXPENSES OVERVIEW

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cybersecurity and privacy policies and guidelines; in CIO Innovations to enhance the protection 

of IT resources and efficiency; and increases for PIVOT network, printing, and oversight 

services.

Getting Payments Right 

The Department continues to focus on the integrity of payments made, which includes 

assessing risks associated with improper payments and establishing effective internal controls 

designed to prevent, detect, reduce, and recover improper payments that could otherwise result 

in a monetary loss to the government. 

The 2024 Budget supports ongoing efforts and builds on recent legislative success to identify 

and prevent improper payments. The FUTURE Act, enacted in December 2019, helps ensure 

the accuracy of income information used for determining Pell Grant eligibility. One of the primary 

causes of improper payments in the Pell Grant program is failure to accurately verify financial 

data. The FUTURE Act allows the Department to receive federal tax information more easily 

from the IRS, thereby simplifying and improving the accuracy of Free Application for Federal 

Student Aid (FAFSA) filing by prepopulating certain information that applicants and their families 

fill out when submitting the Income Driven Repayment (IDR) and FAFSA forms. This exception 

will also allow borrowers to more easily recertify their incomes to stay enrolled in IDR plans. On 

March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed 

into law and further amended section 6103 of the IRC. The Department continues to work 

diligently and collaboratively with the IRS to implement and operationalize changes to its 

programs as a result of the FUTURE Act and amendments to section 6103 of the IRC. The 

fiscal year 2024 request for Student Aid Administration includes critical funding that is needed to 

deliver on these improvements. 

The Department of Education will also continue to use sophisticated statistical techniques to 

more efficiently and effectively identify student aid recipients for eligibility verification and to 

better target program compliance reviews to schools with the greatest risks of improper 

payments. Data collected by the Department show that improper payments are primarily the 

result of administrative errors by schools and include misreported income on FAFSA 

applications, incorrect or untimely calculation of credit balances, incorrect or untimely calculation 

of return of Title IV funds, and lack of supporting eligibility documentation.

In fiscal year 2023, the Title I, Part A program was again designated as a program susceptible 

to significant improper payments. Additionally, at the conclusion of the fiscal year 2021 improper 

payment risk assessment, the Department identified the Education Stabilization Fund (ESF) and 

the Special Education Grants to States programs as susceptible to significant improper 

payments, requiring the development of statistically valid improper payment estimation 

methodologies. The Department will continue to assess the improper payment risk of all its 

programs and activities to determine whether any should be designated as high-risk and 

susceptible to significant improper payments. The Department continues to place additional 

emphasis on ensuring payment integrity and minimizing improper and unknown payments in 

these important programs as required by OMB guidance.

The Department continues to refine the Payment Integrity Monitoring Application (PIMA), which 

enables the detection of anomalies in grant payment data. PIMA integrates payment analysis, 
SALARIES AND EXPENSES OVERVIEW

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case management, and reporting functions to automate and streamline the detection, recovery, 

and prevention of improper payments. The application flags payment anomalies for Department 

officials to investigate, validate, and determine root causes. PIMA has been a very effective tool 

for detecting and substantiating improper payments associated with grant refunds.

Continuous Diagnostics and Mitigation

The Department has increased its focus on cybersecurity through a variety of investments, 

including the Continuous Diagnostics and Mitigation (CDM) Program. CDM is a 

Governmentwide program centrally managed by the Department of Homeland Security (DHS), 

intended to create a common baseline of cybersecurity capability and protection across the 

Federal Government. The Department’s CDM-certified capabilities and tools will identify and 

prioritize cybersecurity risks on an ongoing basis and enable cybersecurity personnel to mitigate 

the most significant problems first. The CDM capabilities provide near-real time awareness of 

the Department’s networks and assets. The CDM tools also allow the Department to better 

manage their IT assets, helping to reduce their overall attack surface. The Department’s CDM 

Asset Management was deployed in January of 2023. The Identity and Access Management 

and Enterprise Mobility Management is anticipated to be deployed by May of 2023. The 

requested funding is essential to implement and maintain CDM capabilities and expand the 

continuous monitoring across the Department to identify cybersecurity threats, increase 

cybersecurity posture, improve response capabilities, and meet reporting requirements 

established by FISMA, OMB, and Cybersecurity and Infrastructure Security Agency (CISA) 

Binding Operational Directives. 

The CDM capabilities are essential components of Zero Trust Architecture implementation 

designed to improve Cybersecurity of the Department’s information resources. The 

Department’s improved security Dashboard provides visibility into the Department’s overall 

security posture based on a 72-hour data currency. With the full implementation of CDM, 

summary data from the individual Agency dashboards across the Federal Government will be 

aggregated into one Federal-level dashboard with planned synchronization every 8 hours. The 

Federal Dashboard is maintained by the DHS CDM Program and allows DHS to monitor and 

respond to Federal cybersecurity threats and incidents quickly and efficiently. The funded CDM 

capabilities will decrease the Department’s cost of manual Cybersecurity reporting. Without the 

requested funding the Department’s CDM capabilities will have to be decommissioned and the 

Department will lose the newly established Cybersecurity enhancements. 

ACCOUNT LINE-ITEM AMOUNT

Program Administration Enterprise Cybersecurity Program $2,675,000

FSA – Student Aid Administration FSA Cybersecurity Program 2,724,000

Total 5,399,000
SALARIES AND EXPENSES OVERVIEW

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Advertising Contracts and Expenditures

The table below shows the Department’s actual expenditures for fiscal year 2022 and expected 

expenditures for fiscal years 2023 and 2024 for: (1) all contracts for advertising services; and(2) 

contracts for the advertising services of (a) socially and economically disadvantaged small 

business concerns (as defined in section 8(a)(4) of the Small Business Act 

(15 U.S.C. 637(a)(4)), and (b) women- and minority owned businesses.

Advertising and Contract Expenditures

Fiscal Year All services Disadvantaged and small

businesses

Women- and minorityowned businesses

FY 2022 $2,537,165 $1,651,720 $1,676,951 

FY 2023 $2,638,652 $1,717,789 $1,744,029 

FY 2024 $2,744,198 $1,786,500 $1,813,790 

Participation in Governmentwide E-Government Initiatives

The Department is actively participating in several initiatives and lines of business designed to 

make it easy for citizens and businesses to interact with the Government, save taxpayer dollars, 

and streamline citizen-to-Government communications. The Department budgeted a total of 

$4.9 million in fiscal year 2023 and requests $4.6 million in fiscal year 2024 for these initiatives.

The Budget includes support for the following initiatives and lines of business: 

Governmentwide E-Government

Initiative/Line of Business 

FY 2023 

Request

FY 2024 

Request

Budget Formulation and Execution Line of Business $120,000 $120,000

E-Rulemaking 256,000 250,000

Disaster Assistance Improvement Plan 25,000 25,000

Federal Audit Clearinghouse Line of Business 549,000 592,000

Financial Management Line of Business 231,000 231,000

Geospatial Line of Business 25,000 25,000

Benefits.gov* 216,000 196,000

Grants.gov 590,000 597,000

Human Resource Line of Business 69,000 69,000

Integrated Awards Environment* 2,731,000 2,432,000

Performance Management Line of Business 80,000 80,000

Total 4,892,000 4,617,000

NOTE: Funding for initiatives marked with an asterisk * is from the Student Aid Administration account; funding for all 

other initiatives/lines of business is from the Program Administration account. 
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Budget Authority by Account, Salaries and Expenses

(dollars in thousands)

ACTIVITY

2022

Appropriation

 2023 

Appropriation

2024

Request

Change from 

2023 to 2024

Program Administration:

Salaries and Expenses $387,907 $419,907 $508,359 $88,452

Building Modernization 7,0001 7,0002 19,250 12,250

Office for Civil Rights 135,500 140,000 177,600 37,600

Office of Inspector General 64,000 67,500 87,497 19,997

Subtotal, Departmental Management 594,407 634,407 792,706 158,299

Student Aid Administration:

Salaries and Expenses 1,058,943 1,058,943 1,205,412 146,469

Servicing Activities 975,000 975,000 1,448,622 473,622

Subtotal, Student Aid Administration account 2,033,943 2,033,943 2,654,034 620,091

Administrative costs from program accounts:

College Housing and Academic Facilities Loans 435 298 321 23

Historically Black College and University Capital 

Financing 334 528 600 72

Institute of Education Sciences:

 Institute of Education Sciences 67,093 73,500 76,885 3,385

National Assessment Governing Board 7,745 7,799 9,300 1,501

National Board for Education Sciences 155 310 339 29

Subtotal, Program accounts 75,762 82,435 87,445 5,010

Total, Salaries and Expenses 2,704,112 2,750,785 3,534,185 783,400

1 The Department transferred $4.8 million to Building Modernization in FY 2022. 2 The Department does not plan on transferring any funds to Building Modernization in FY 2023; the 

Department will fund Building Modernization activities predominantly using the Nonrecurring Expenses 

Fund.
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Budget Authority by Object Classification, Salaries and Expenses

(dollars in thousands)

Object 

class no. Object Class

2022

Appropriation

 2023 

Appropriation

2024 

Request 

Change from 

2023 to 2024

11.10 Full-time permanent $517,043 $558,199 $629,078 $70,879

11.31 Full-time temporary 11,039 11,127 12,113 986

11.32 Part-time 1,211 1,061 1,114 53

11.33 Consultants 303 317 333 16

11.51 Overtime 3,856 1,141 1,353 212

11.52 Awards 10,161 11,286 12,663 1,377

11.8 Other Compensation 0 0 0 0

subtotal row Subtotal, Personnel Comp. 543,613 583,131 656,654 73,523

12.00 Benefits 197,394 210,021 237,140

 

28,413

12.13 Other Benefits 0 60 60 0

12.15 Student Loan Repayment 10,415 22 15 -7

13.01 Benefits for former personnel 574 574 511 -63

subtotal row Subtotal, Benefits 208,383 210,677 237,726 28,343

21.00 Travel 5,784 5,667 7,964 2,297

23.10 Rental Payments to GSA 60,965 66,305 61,045 -5,260

23.31 Communications 1,445 1,310 1,367 57

23.32 Postage/fees 163 167 145 -22

subtotal row Subtotal, 23 62,573 67,782 62,557 -5,225

24.00 Printing & Reproduction 1,042 947 1,072 125

25.10 Advisory and Assistance Svcs 7,703 6,543 11,523 4,980

25.21 Other Services 1,064,923 864,755 1,124,534 259,651

25.22 Training/Tuition/Contracts 5,245 3,870 7,029 3,159

25.23 Field Readers 44 0 0 0

25.30 Goods/Services from Gov't 72,556 60,571 82,066 21,495

25.40 Operations/Maint of Facilities 0 0 0 0 

25.71 Operations/Maint of Equipment 1,148 3,952 1,477 -2,475

25.72 IT Services/Contracts 722,471 936,436 1,314,799 378,363

subtotal row Subtotal, 25 1,874,090 1,876,127 2,541,300 665,173

26.00 Supplies 976 592 790 198

31.01 IT Equipment/Software 2,513 1,996

 

4,858 2,862

31.03 Other Equipment 510 785 5,561 4,776

subtotal row Subtotal, 31 3,023 2,781 10,419 7,638

32.00 Building Alterations 4,628 4,375 15,703 11,328

total row Total, Budget Authority 2,704,112 2,750,785 3,534,185 783,400

total row Total, Pers. Comp. & Ben. 751,996 792,514 894,380 101,866

total row Total, Non-Personnel 1,952,116 1,958,271 2,6439,805 681,534
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Full-Time Equivalent (FTE) Employment (Staff Years) by Account

ACCOUNT 2022 Actual

2023

Appropriation

2024

Request

Change from 

2023 to 2024

Program Administration 1,486 1,525 1625 100

Office for Civil Rights 559 571 721 150

Office of Inspector General 214 232 263 31

Subtotal, Departmental Management 2,259 2,328 2,609 281

Student Aid Administration 1,539 1,550 1,593 43

FTE funded from program accounts:

College Housing and Academic Facilities Loans 2 1 1 0

Historically Black College and University Capital 

Financing 2 2 2 0

Institute of Education Sciences:

 Institute of Education Sciences

 

199

 

232

 

233

 

1

Institute of Education Sciences: National Assessment Governing Board 13 14 14 0

institute of Education Sciences: National Board for Education Sciences 0 1 1 0

 Subtotal, Program Accounts 1,755 1,800 1,844 44

Total, FTE 4,014 4,128 4,453 325
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Full-Time Equivalent (FTE) Employment by Office, Salaries and Expense

OFFICE 2022 Actual

2023 

Appropriation 

2024

Request

Change from 

2023 to 2024

Career, Technical and Adult Education 65 66 69 3

Chief Information Officer 103 99 110 11

Civil Rights 546 557 708 151

Communications and Outreach 93 90 93 3

Deputy Secretary 3 17 20 3

Elementary and Secondary Education 256 267 280 13

Multilingual and English Learners 16 17 22 5

Federal Student Aid 1,393 1,395 1,428 33

Finance and Operations 418 401 415 14

General Counsel 115 121 129 8

Inspector General 214 232 263 31

Institute of Education Sciences 160 197 198 1

Legislation and Congressional Affairs 18 18 19 1

College Housing and Academic Facilities Loans 2 1 1 0

Historically Black College and University Capital 

Financing 2 2 2 0

National Assessment Governing Board 13 14 14 0

National Board for Education Sciences 0 1 1 0

Planning, Evaluation, and Policy Development 107 131 145 14

Postsecondary Education 179 184 202 18

Secretary 107 120 126 6

Special Education and Rehabilitative Services 190 187 195 8

Under Secretary 14 11 13 2

Total, FTE 4,014 4,128 4,453 325
SALARIES AND EXPENSES OVERVIEW

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Department of Education

Full-Time Equivalent (FTE) Employment by Office, Including Supplementals

OFFICE 2022 Actual

2023

Appropriation

2024

Request

Change from 

2023 to 2024

Career, Technical and Adult Education 65 66 69 3

Chief Information Officer 106 99 110 11

Civil Rights 546 557 708 151

Communications and Outreach 95 90 93 3

Deputy Secretary 3 17 20 3

Elementary and Secondary Education 271 270 280 10

Multilingual and English Learners 16 17 22 5

Federal Student Aid 1,419 1,395 1,428 33

Finance and Operations 421 403 415 12

General Counsel 121 124 129 5

Inspector General 246 232 263 31

Institute of Education Sciences 164 201 198 -3

Legislation and Congressional Affairs 18 18 19 1

College Housing and Academic Facilities Loans 2 1 1 0

Historically Black College and University Capital 

Financing 2 2 2 0

National Assessment Governing Board 13 14 14 0

National Board for Education Sciences 0 1 1 0

Planning, Evaluation, and Policy Development 112 134 145 11

Postsecondary Education 194 209 202 -7

Secretary 107 121 126 5

Special Education and Rehabilitative Services 192 187 195 8

Under Secretary 14 11 13 2

Total, FTE 4,128 4,169 4,453 284
SALARIES AND EXPENSES OVERVIEW

15

Department of Education

Detail of Fulltime Equivalent (FTE) Employment

Detail of Full-time Equivalent (FTE)

2022 

Actual

2023 

Appropriation

2024 

Request

Executive level I................................................. 1 1 1

Executive level II................................................ 3 3 3

Executive level III............................................... 1 1 1 

Executive level IV.............................................. 6 8 9

Executive level V............................................... 0 0 1 

Executive level AD............................................. 1 1 1 

Subtotal...................................................... 12 14 15

Total - EX Salary................................. $1,929,224 $2,401,300 $2,559,800

Senior Executive Service............................. 91 86 89

Subtotal - ES........................................... 91 86 89

Total - ES Salaries............................. $16,827,361 $16,477,754 $17,739,281

AL..................................................................... 4 4 4

SL.......................................................... 4 4 4

AD..................................................................... 602 606 648

ED/EI................................................................ 4 4 4

GL.................................................................... 0 0 0

GS/GM-15........................................................ 523 519 555

GS/GM-14......................................................... 975 963 1,030

GS/GM-13......................................................... 1,076 1,062 1,134

GS-12................................................................ 535 565 604

GS-11................................................................ 154 172 184

GS-10................................................................ 0 0 0 

GS-9.................................................................. 76 96 103

GS-8.................................................................. 23 22 24

GS-7.................................................................. 24 23 25

GS-6.................................................................. 5 4 4

GS-5.................................................................. 8 10 11

GS-4.................................................................. 8 6 6

GS-3.................................................................. 0 0 0

GS-2.................................................................. 2 7 7

GS-1.................................................................. 2 2 2

Subtotal...................................................... 4,025 4,069 4,349

Total full-time equivalent employment, end 

of year.......................................... 4,065 4,147 4,487

Full-time equivalent (FTE) 

usage.................................................. 4,128 4,169 4,453

Average ES salary............................................ $184,916 $191,602 $199,318

Average GS/GM grade..................................... 13 13 13

Average GS/GM salary..................................... $131,353 $138,380 $145,576
SALARIES AND EXPENSES OVERVIEW

16

Organization Chart

Operating Structure for Policy and Reporting Guidance
SALARIES AND EXPENSES OVERVIEW

17

Locations of Major Administrative Contracts and Current Contractors

7 Denver

9 Colorado Springs

Department of Education

Locations of Major Administrative Contracts

and Current Contractors

2 Plano

10 El Paso

6,11 San Antonio

5,10 Lawrence

9 Boise

5, 10 Coralville,

10 London, KY

6,10,11 Monticello, KY

10

Montgomery

4,6,9,10,11 Washington, DC

10 

Hattiesburg

2 Bethesda, MD

2, 8 Columbia

3* Madison

11 Milwaukee

3* Lincoln

3* 

Chesterfield

11 Town & Co

10 Rensselaer, NY

6,11 Niagara Falls

5 Venice

3* Salt 

Lake 

City

3* Concord, NH

3* Knoxville

3* Harrisburg, PA

3* Warrendale

3* Oklahoma City

3* Wilmington, DE

Note: An asterisk represents a headquarters location for loan servicing contracts. Additional locations can be found in the Student Aid 

Administration Congressional Justification.

1 Financial Management System (FSA)

2 PIVOT (OCIO) 

3 Loan Servicers (FSA)

4 OCR CRDC Survey (OCR)

5 National Student Loan Data System (FSA)

6 NextGen Digital and Customer Care Center

/ Partner Portal and Oversight Operations (FSA)

7 Payroll/Personnel Processing Center (OFO)

6,11 Piscataway, NJ

1,5,6,11 Arlington, VA

2 Oakton

9 Clarksville

2 Sterling

3*,10 Falls Church

2,9 Herndon

10 Manassas

2 Chantilly

6 Columbus, GA

8 Education Department Central Automated Processing Systems (EDCAPS)(OFO)

9 Next Generation Data Center (FSA)

10 Application and Eligibility Determination System, FSA Customer Contact Center, and 

FSA Feedback and Ombudsman System (FSA)

11 Title IV Origination and Disbursement System (FSA)

11 Bozeman
SALARIES AND EXPENSES OVERVIEW

18

Report on the Budget Formulation and Execution Line of Business 

Required by Division D, Section 737(d) of the Consolidated Appropriations Act, 2008, P.L. 110-

161

The U.S. Department of Education assumed the role as the first Managing Partner for the 

Budget Line of Business (Budget LoB) in the fall of 2006. The focus of the Budget LoB is to 

build a “budget of the future” by promoting information-sharing across Government Agency 

budget offices, as well as building a “community of practice.” Through this collaboration, the 

budget community has been identifying best practices for all aspects of budget formulation and 

execution. The Budget LoB strives to find solutions linking budget formulation, execution, 

planning, performance, and financial management information.

The goals of the Budget LoB are to:

• Improve the efficiency and effectiveness of Agency and central processes for formulating 

and executing the Federal Budget;

• Improve capabilities for analyzing and presenting budget, execution, planning, and 

financial information in support of decision making; 

• Enhance the effectiveness of the Federal budgeting workforce.

Budget LoB anticipates 10-year savings of over $200 million Governmentwide due to 

efficiencies gained through collaboration and increased use of technology. Many Agency budget 

offices do not have automated systems to support budget formulation and execution activities. 

Agencies rely on basic office software and manual processes. Budget LoB’s goal is to reduce 

time spent by budget personnel on manual processes and increase time spent on high priority 

analytical activities (via increased use of technology, improved processes, and a better 

equipped workforce).

Budget LoB is a mixed lifecycle investment. Activities and solutions under development by 

Budget LoB workgroups are at different stages within the development lifecycle. Products 

under development are listed in the Objectives and Benefits table below and include 

implementation or projected implementation dates.

The following tables display the objectives and benefits, risks, costs, and Agency contributions 

to Budget LoB.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

19

Objectives and Benefits: Technology

Capability Objectives and Benefits

Technology

Technology 

Collaboration 

Improves the efficiency and effectiveness of Government activities through 

the ready accessibility of information, and the ability to collaborate remotely 

both within an Agency (i.e., collaboration with regional and field staff) and 

across Federal Agencies (i.e., collaboration of each Agency with OMB and 

other Agencies on shared programs).

Current products include MAX Federal Community. 

Current Status: MAX Federal Community, a cross-agency collaboration 

platform, provides increased information sharing, collaboration, and 

knowledge management securely across the Federal Government, as well 

as within each Agency. With over 223,000 registered users, MAX Federal 

Community is reportedly the largest Government operated collaboration site. 

Technology 

Data Collection & 

Tracking

Improves OMB and Agency efficiency and effectiveness in carrying out the 

numerous required budget data exercises. Benefits apply to both central 

budget exercises (i.e., those required of Agencies by OMB) and exercises at 

the departmental or Agency level (i.e., those requested by central offices of 

Agency regional and field offices). Agency benefits include increased data 

collection capabilities, reduced errors, and reduced time spent manually 

consolidating and publishing data.

Current products include web--based data collection tools, specifically MAX 

Collect and MAX JIRA, used for central budget exercises and for Agency 

use in the collection of budget briefings, questions for the record, 

performance management, apportionments, allotments, and other budget 

data. MAX Survey is a basic data collection capability also available on 

MAX.gov.

Current Status: Budget LoB data collection tools have demonstrated 

significant value by automating the collection of data for dozens of 

centralized exercises related to the budget community for earmarks, 

continuing resolutions, questions for the record, and across-the-board 

reductions. MAX Collect provides even greater benefit by enabling Agency 

budget offices to automate their own data collection exercises. Agencies are 

now using the tool to facilitate a broad range of data calls and data collection 

exercises, numbering in the hundreds. 

In recent years, the Budget LoB developed MAX JIRA, which provides a 

much simpler and far more powerful user interface for collecting and 

reporting on data. With the de-commission of MAX Collect Forms, the 

Budget LoB has transitioned all Collect Forms exercises to MAX JIRA, which 

provides a more customizable interface and additional capabilities desired by 

Agency budget offices, like customized notifications, view access, and a 

clean user interface. MAX Survey is used to quickly gather and analyze 

information via tokenized surveys.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

20

Capability Objectives and Benefits

Technology

Technology 

Knowledge 

Management

Improves the ability of Agencies to locate and access information, increases 

the availability and comprehensiveness of data, and improves the ability of 

the budgeting community to manage the impending retirement of key 

personnel. Database-driven products such as MAX Federal Community, 

MAX Collect, and MAX JIRA enhance knowledge management capabilities 

by capturing “knowledge” as it is generated, simply as a by-product of these 

tools.

Technology

Agency Budget 

Formulation and 

Execution Tools

Provides a cost-effective strategy for Agencies that do not have budget 

formulation and execution applications, or have outdated applications, to 

quickly improve their effectiveness through automation. This effort 

encourages common and integrated solutions that are reusable

Governmentwide.

Products include the Budget Formulation and Execution Manager system

(BFEM), the first shared budget formulation system by the Department of 

Treasury; the Departmental E-Budgeting System (DEBS), a shared offering 

from the Department of Labor; the Decision Matrix for budget systems 

evaluation (full systems evaluations); the Budget Capability Self-Assessment 

Tool (BC SAT); the MAX A-11 Data Transfer and Rule Validation project; 

and a common Budget Office Solutions catalog. 

The Decision Matrix allows Agencies to define their specific budget system 

requirements and evaluates the capability and maturity of six Agency and 

three commercial budget systems against those requirements. The BC SAT 

has provided several Agencies with comprehensive resource listings to 

further help them with strategic planning and resourcing. 

Current Status: The MAX A-11 Rule Validation team supports processes, 

methodologies, and standards to enable Agencies to exchange data with 

OMB's MAX A-11 system through the use of multiple ‘services’, greatly 

improving the process, eliminating large amounts of manual data entry, and 

enabling availability of account level information on a real-time basis. The 

Budget LoB continues to support Treasury’s BFEM, Labor’s DEBS and 

EPA’s BFS systems as they provide customer Agencies with enhanced 

connections to OMB’s MAX budget system. 

Technology

Analytical Tools

Enhances Federal capabilities for analyzing budget formulation, execution, 

planning, performance, and financial information. This enables more 

complete, thorough, and timely analysis, which will, in turn, provide policy 

decision-makers with improved understanding of policy option impacts and 

alternatives. 

Current products include the MAX Analytics suite, including CTools, 

IdealFed, and BIRT, which create custom charts and graphs for analysis, 

and associated tools built upon the analytics core.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

21

Capability Objectives and Benefits

Technology

Current Status: MAX Analytics integrates with Budget LoB data collection 

and collaboration tools, enabling charts that update automatically as new 

data is entered or on a timed refresh schedule, depending on the analytics 

tool. Agencies have been using MAX Analytics to dynamically display the 

results of their data collections and to transform how they use analytics to 

manage problems. The Budget LoB continues to work with Agencies to 

include the most relevant and useful capabilities in the tool suite. Several 

Agencies (OMB, DOJ, DOL, etc.) are now utilizing MAX Analytics to drive 

decision making based upon analysis not previously possible.

Technology

Budget Execution 

and Financial 

Management 

Integration 

Improves the quality and integrity of information, data flows, and reporting in 

budget formulation and execution, especially in regard to its touch points 

with financial management. Identifying common business processes and 

data standards will form the basis for requirements for use in developing 

budget systems, as well as closer alignment with financial management 

systems. Current products include Governmentwide process maps for 

budget execution and budget formulation and the web-based Budget 

Execution training module, Budget Formulation training module, and 

Appropriations Law training module. 

Current Status: The training modules are in use throughout the budget 

community. Over 12,100 individuals have accessed the self-paced online 

training module courses, which have an estimated return on investment to 

date of over 8,495 percent and a savings of over $10.195 million.

Technology

Document 

Production 

Enables Agency budgeting personnel to move from clerical to analytical 

functions, increasing Agency analytical resource availability. Many Agency 

budget staff work countless hours to incorporate late-breaking policy data 

changes in high-visibility publications. Often, many changes must be 

simultaneously made in multiple documents for different stakeholders. 

Document production capabilities exist in Treasury and Labor’s shared 

service budget systems, as well as in MAX Collect, and in a recently 

released service allowing budget personnel to develop their own reporting 

templates.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

22

Objectives and Benefits: Governance

Capability Objectives and Benefits

Governance

Governance

Program 

Management Office 

(PMO)

Serves as a central coordination point for Governmentwide collaboration and 

sharing of technologies and processes. The Program Management Office 

(PMO) allows resources across Government to be leveraged for cost 

savings. In this way, costs are reduced, economies of scale are achieved, 

and risks in developing and buying Agency budget tools are reduced through 

a coordinated combination of approaches that include sharing common 

budget formulation components, purchasing commonly used software that 

has been proven in multiple Agencies, and purchasing services from other 

Agencies.

The PMO will support enhanced efficiency, effectiveness, quality, knowledge 

management, presentation, collaboration, and flexibility within the Budget 

LoB. Currently, the PMO supports monthly Task Force meetings, bi-annual 

conferences, and apportionment, budget formulation, questions for the 

record, and credit subsidy workgroups, which are open to the entire federal 

budget community. These meetings and events are designed to share 

information on budget community solutions, trainings, and best practices.

Governance

Process 

Improvements 

Allows for the development of system requirements and guidelines for tools 

that are modular in nature (can be used as part of any system) and available 

for use by multiple Agencies. Accounts for the importance of flexibility in the 

budgeting process and acts as a set of standards that are essential for the

automated exchange of budget data with Treasury and OMB, as well as 

Agency financial management systems. 

Current products include numerous updates to the MAX Federal Community, 

MAX Collect, MAX Analytics, and MAX JIRA as well as implementation of 

MAX Authentication services at 16 Agencies with work underway to support

additional Agencies with “single sign-on” capabilities. 

Governance

Service Module 

Standardization 

Encourages reusability and interoperability of budget systems across 

Agencies to achieve significant cost savings through a "build once, use 

often" philosophy. Service module registration via the PMO will help ensure 

that Agencies are aware of existing services so that duplicative investments 

are not made.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

23

Objectives and Benefits: Human Capital

Capability Objectives and Benefits

Human Capital

Human Capital 

Budget Human 

Capital

Enhances the effectiveness of the existing budgeting workforce and 

encourages participation from other professions within Government, the 

private sector, and universities. The Budget LoB provides a central venue for 

the budget community, OPM, and the Council of Human Capital Officers to 

grow the appeal of Federal Budgeting as a career by combining Agency 

efforts to define budget career paths, core competencies, leadership 

development, certification programs, and sharing of ideas in areas such as 

succession planning, retention, and recruitment.

Products include recommendations on core competencies and proficiency 

levels; the bi-annual Forum devoted to bringing together budget 

professionals from across the Federal Government to broaden their 

understanding of the tools and training opportunities available to their budget 

offices; and training curricula for budget analysts, as well as no-cost training 

courses for budget staff and self-paced training modules. More are planned 

for the coming year 2023.

Current status: Thousands of Government employees have undergone nocost training through in-class, web-based, or facilitated online training 

sessions hosted by the Budget LoB. Regular trainings feature budget 

experts focusing on specific budgeting related topics and have been 

attended by over 5,890 individuals since the Department began hosting. 

Career Development focus on a deeper understanding of the federal budget 

career have been attended by over 2,340 people. An in-depth course 

focusing on Reviewing Budget Formulation Processes began in 2013 and 

has been held 33 times, with waiting lists and strong participation from over 

975 attendees. All of these opportunities are offered to Federal employees 

free of charge.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

24

Risks

Type of 

Risk 1

Risk Description Mitigation Approach

Other Technology Maintaining ability to develop 

and field highest quality IT 

services in the midst of rapid 

expansion of use without 

accompanying equal 

increase in available 

resources - risk is to sacrifice 

quality for schedule. 

Work with product leads to give us 

ample lead time, encourage continued 

focus on quality and meeting 

requirements, implement updated 

procedures, increase testing rigor. 

Other Technology Difficulty in preventing major 

bugs/issues, though we have 

rapid/quick turnaround 

releases using Agile 

development methodologies

Dedicated resources to QA and testing

Other Cost Uncertainty of full funding 

from partner agencies - risk 

is underfunding or 

cancellation of capabilities 

development/deployment

Continue outreach to agencies not 

already partners of the Budget LoB

(MCC, CFPB, NRC, etc.). Engage with 

heaviest users, particularly those over 

the support threshold, to request 

additional funding to continue LOE 

they want/need. Continued marketing 

of MAX tools to non-budget offices who 

will provide additional funding stream 

to augment any adverse impact. 

Increased emphasis on defining value 

and demonstrating measurable 

productivity and value in deliverables.

Other Management 

Oversight

Agency budget offices do not 

make use of the range of 

Budget LoB products and 

services available to them—

risk is unrealized cost 

avoidance/cost savings.

Marketing/outreach strategy and 

dedicated PMO staff to assist agencies 

- build out community pages, exercise 

development, etc. Renewed focus on 

solving agency problems and aligning 

solutions with budget life cycle. Initiate 

conversations with agencies to 

understand WHY tools that could 

assist in budget planning and 

execution activities/workforce 

capabilities are not used. 

Other Dependencies 

and 

Interoperability

We rely on OMB when they 

make changes to MAX tools, 

to include new capabilities 

we require.

Monthly meetings with MAX 

technology team to better integrate 

Budget LoB requirements into coming 

product releases

1 Types of risk are categorized as either significant or other. If significant risks occur, they have substantial impact on 

the ability of the Line of Business to succeed. Other risks, while potentially serious, may not significantly impact the 

Line of Business and its ability to succeed.
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

25

Line of Business IT Costs

(dollars in thousands)

Costs by 

project 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

Planning $116 $78 $95 $95 $95 $95 $95 $100 $120 $120 $120 $120

Acquisition 375 178 265 265 265 265 265 371 421 421 421 421

Operations & 

Maint. 781 919 1,105 1,055 955 955 955 900 1,080 1,080 1,080 1,080

Govt FTE 

Costs 244 100 100 100 100 100 100 100 100 262 480 480

 Total 1,516 1,275 1,565 1,515 1,415 1,415 1,415 1,471 1,721 1,883 2,101 2,101

FTE 2 1 1 1 1 1 1 1 1 3 3 3
SALARIES AND EXPENSES OVERVIEW

Report on the Budget Formulation and Execution Line of Business

26

Anticipated Contributions to the Budget LoB by Agency 

(dollars in thousands)

*Potential increase in agency contributions (FY2024), due to MAX.gov transition. Several MAX.gov tools/capabilities will transition into a 

new technical environment starting in January 2024. Impact assessments are being evaluated in FY2023.

AGENCY FY 2022 FY 2023 FY 2024*

Department of Agriculture $120 $120 $120

Department of Commerce 120 120 120

Department of Defense--Military 120 120 120

Department of Education (direct funds) 120 120 120

Department of Energy 120 120 120

Department of Health and Human Services 120 120 120

Department of Homeland Security 120 120 120

Housing and Urban Development 120 120 120

Department of the Interior 120 120 120

Department of Justice 120 120 120

Department of Labor 120 120 120

Department of State 120 120 120

Department of Transportation 120 120 120

Department of the Treasury 120 120 120

Department of Veterans Affairs 120 120 120

US Army Corps of Engineers-Civil Works 80 80 80

Environmental Protection Agency 120 120 120

General Services Administration 120 120 120

National Aeronautics and Space Administration 120 120 120

National Science Foundation 120 120 120

USAID 120 120 120

Office of Personnel Management 120 120 120

Small Business Administration 60 60 60

Securities and Exchange Commission 60 60 60

Social Security Administration 60 60 60

Office of National Drug Control Policy 60 60 60
SALARIES AND EXPENSES OVERVIEW

27

GAO-IG Act – Table of Open Recommendations

The following table satisfies the requirements of the Good Accounting Obligation in Government (GAO–IG) Act (P.L. 115-414).

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-16-196T

FEDERAL STUDENT LOANS: 

Key Weaknesses Limit 

Education’s Management of 

Contractors

FSA GAO 11/18/2015 1 Resolved

To strengthen management of the Direct Loan Program 

and ensure good customer service for borrowers, the 

Secretary of Education should direct the Office of Federal 

Student Aid's Chief Operating Officer to review its 

methods of providing instructions and guidance to 

servicers, identifying areas to improve clarity and 

sufficiency, and ensure consistent delivery of instructions 

and guidance to ensure program integrity and improve 

service to borrowers. For example, the Department could 

consider implementing a detailed, common servicing 

manual for the Direct Loan program.

Resolved

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-16-196T

FEDERAL STUDENT LOANS: 

Key Weaknesses Limit 

Education’s Management of 

Contractors

FSA GAO 11/18/2015 2 Completed

To strengthen management of the Direct Loan Program 

and ensure good customer service for borrowers, the 

Secretary of Education should direct the Office of Federal 

Student Aid's Chief Operating Officer to implement a 

more rigorous methodology for selecting recorded calls 

between servicers and borrowers to review, including a 

clearer definition of the sample servicers should select, a 

sample that targets more critical and more frequent 

types of calls, and a verification process to ensure 

integrity of the call selection process.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-16-196T

FEDERAL STUDENT LOANS: 

Key Weaknesses Limit 

Education’s Management of 

Contractors

FSA GAO 11/18/2015 3 Completed

To strengthen management of the Direct Loan Program 

and ensure good customer service for borrowers, the 

Secretary of Education should direct the Office of Federal 

Student Aid's Chief Operating Officer to better document 

call monitoring results to allow analysis of trends over 

time and facilitate the sharing of complete and consistent 

information from these efforts with FSA management.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-16-523

Federal Student Loans: 

Education Could Improve 

Direct Loan Program 

Customer Service and 

Oversight 

FSA GAO 6/22/2016 1 Resolved

To help address Education's strategic goal of providing 

superior customer service to borrowers, and to 

strengthen oversight of the Direct Loan program, the 

Secretary of Education should develop a minimum 

standard that specifies core call center operating hours to 

provide borrowers, including those on the West Coast, 

with improved access to servicers.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

28

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-16-523

Federal Student Loans: 

Education Could Improve 

Direct Loan Program 

Customer Service and 

Oversight 

FSA GAO 6/22/2016 2 Resolved

To help address Education's strategic goal of providing 

superior customer service to borrowers, and to 

strengthen oversight of the Direct Loan program, the 

Secretary of Education should ensure the new unified 

borrower complaint tracking system includes 

comprehensive and comparable information on the 

nature and status of borrower complaints made to both 

Education and servicers, to allow Education to track 

trends and better manage the program to effectively 

meet borrower needs.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-16-523

Federal Student Loans: 

Education Could Improve 

Direct Loan Program 

Customer Service and 

Oversight 

FSA GAO 6/22/2016 3 Resolved

To help address Education's strategic goal of providing 

superior customer service to borrowers, and to 

strengthen oversight of the Direct Loan program, the 

Secretary of Education should evaluate and make needed 

adjustments to Direct Loan servicer performance metrics 

and compensation to improve assessment, including 

using baseline data, and alignment with Federal Student 

Aid's strategic goals aimed at superior customer service 

and program integrity, and to ensure that the assignment 

of new loans to servicers takes program compliance into 

account.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-17-45

SOCIAL SECURITY OFFSETS: 

Improvements to Program 

Design Could Better Assist 

Older Student Loan Borrowers 

with Obtaining Permitted 

Relief

FSA GAO 12/20/2016 1 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

inform affected borrowers of the suspension of offset 

and potential consequences if the borrower does not 

take action to apply for a TPD discharge. Such 

information could include notification that interest 

continues to accrue and that offsets may resume once 

their disability benefits are converted to retirement 

benefits.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-45

SOCIAL SECURITY OFFSETS: 

Improvements to Program 

Design Could Better Assist 

Older Student Loan Borrowers 

with Obtaining Permitted 

Relief

FSA GAO 12/20/2016 2 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

revise 

forms sent to borrowers already approved for a TPD 

discharge 

to clearly and prominently state that failure to provide 

annual 

income verification documentation during the 3-year 

monitoring period will result in loan reinstatement.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-45

SOCIAL SECURITY OFFSETS: 

Improvements to Program 

Design Could Better Assist 

Older Student Loan Borrowers 

with Obtaining Permitted 

Relief

FSA GAO 12/20/2016 3 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

evaluate the feasibility and benefits of implementing an 

automated income verification process, including 

determining whether the agency has the necessary legal 

authority to implement such a process.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

29

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-17-45

SOCIAL SECURITY OFFSETS: 

Improvements to Program 

Design Could Better Assist 

Older Student Loan Borrowers 

with Obtaining Permitted 

Relief

FSA GAO 12/20/2016 4 Completed

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

inform borrowers about the financial hardship exemption 

option and application process on the agency's website, 

as well as the notice of offset sent to borrowers.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-45

SOCIAL SECURITY OFFSETS: 

Improvements to Program 

Design Could Better Assist 

Older Student Loan Borrowers 

with Obtaining Permitted 

Relief

FSA GAO 12/20/2016 5 Resolved

To improve program design for Social Security offsets and 

related relief options, the Secretary of Education should 

implement an annual review process to ensure that only 

eligible borrowers are exempted from offset for financial 

hardship on an ongoing basis.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-17-555

Higher Education: Education 

Should Address Oversight and 

Communication Gaps in Its 

Monitoring of the Financial 

Condition of Schools

FSA GAO 10/5/2017 1 Resolved

To improve oversight of school finances and provide 

better 

information to schools and the public about its 

monitoring efforts, 

the Chief Operating Officer of the Office of Federal 

Student Aid 

should update the composite score formula to better 

measure 

schools' financial conditions and capture financial risks.

Resolved

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-17-555

Higher Education: Education 

Should Address Oversight and 

Communication Gaps in Its 

Monitoring of the Financial 

Condition of Schools

FSA GAO 10/5/2017 2 Completed

To improve oversight of school finances and provide 

better information to schools and the public about its 

monitoring efforts, the Chief Operating Officer of the 

Office of Federal Student Aid should improve guidance to 

schools about how the financial composite score is 

calculated, for example, by updating current guidance to 

include explanations about common areas of confusion 

and misinterpretation for schools.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-555

Higher Education: Education 

Should Address Oversight and 

Communication Gaps in Its 

Monitoring of the Financial 

Condition of Schools

FSA GAO 10/5/2017 3 Completed

To improve oversight of school finances and provide 

better information to schools and the public about its 

monitoring efforts, the Chief Operating Officer of the 

Office of Federal Student Aid should increase the 

transparency of public data on schools' financial health by 

publicly listing the final composite score for each school.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-18-518

Cybersecurity: Office of 

Federal Student Aid Should 

Take Additional Steps to 

Oversee Non-School Partners' 

Protection of Borrower 

Information

FSA GAO 9/17/2018 1 Completed

The Secretary of Education should enroll loan servicers in 

FSA's continuous monitoring program and, in the interim, 

require these entities to report the results of security 

controls testing at an FSA-defined frequency.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

30

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-18-518

Cybersecurity: Office of 

Federal Student Aid Should 

Take Additional Steps to 

Oversee Non-School Partners' 

Protection of Borrower 

Information

FSA GAO 9/17/2018 2 Resolved

The Secretary of Education should enroll private 

collection 

agencies in FSA's continuous monitoring program, and, in 

the 

interim, require these entities to test all controls at an 

FSA-defined frequency and regularly report the results.

Resolved

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-18-518

Cybersecurity: Office of 

Federal Student Aid Should 

Take Additional Steps to 

Oversee Non-School Partners' 

Protection of Borrower 

Information

FSA GAO 9/17/2018 3 Completed

The Secretary of Education should modify FSA's 

agreements with guaranty agencies to specify a required 

baseline of security controls based on the impact level of 

the information shared with these agencies, as 

determined by FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-18-518

Cybersecurity: Office of 

Federal Student Aid Should 

Take Additional Steps to 

Oversee Non-School Partners' 

Protection of Borrower 

Information

FSA GAO 9/17/2018 4 Resolved

The Secretary of Education should establish a process for 

continuous monitoring of guaranty agencies' 

implementation of 

security and privacy requirements between on-site 

assessments, 

to include testing all controls at an FSA-defined frequency 

and 

regularly reporting results.

Resolved

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-18-518

Cybersecurity: Office of 

Federal Student Aid Should 

Take Additional Steps to 

Oversee Non-School Partners' 

Protection of Borrower 

Information

FSA GAO 9/17/2018 5 Resolved

The Secretary of Education should include specific 

security and 

privacy requirements in agreements with the Federal 

Family 

Education Loan (FFEL) Program lenders based on FSA's 

categorization of the information shared with the 

lenders.

Resolved

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-18-518

Cybersecurity: Office of 

Federal Student Aid Should 

Take Additional Steps to 

Oversee Non-School Partners' 

Protection of Borrower 

Information

FSA GAO 9/17/2018 6 Resolved

The Secretary of Education should develop policies and 

procedures to gain assurance that FFEL lenders have 

appropriate 

security and privacy controls in place and that these 

controls are 

being regularly tested and monitored.

Resolved

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-19-347

Federal Student Loans: 

Education Needs to Verify 

Borrowers' Information for 

Income-Driven Repayment 

Plans

FSA GAO 7/25/2019 1 Resolved

The Chief Operating Officer of Federal Student Aid should 

obtain data in order to verify income information for 

borrowers reporting zero income on IDR applications. For 

example, Education could pursue access to federal data 

sources or obtain access to an appropriate private data 

source.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

31

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-19-347

Federal Student Loans: 

Education Needs to Verify 

Borrowers' Information for 

Income-Driven Repayment 

Plans

FSA GAO 7/25/2019 2 Resolved

The Chief Operating Officer of Federal Student Aid should 

implement data analytic practices, such as data matching, 

and follow-up procedures to review and verify that 

borrowers reporting zero income on IDR applications do 

not have sources of taxable income at the time of their 

application.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-19-347

Federal Student Loans: 

Education Needs to Verify 

Borrowers' Information for 

Income-Driven Repayment 

Plans

FSA GAO 7/25/2019 3 Resolved

The Chief Operating Officer of Federal Student Aid should 

implement data analytic practices, such as data mining, 

and follow-up procedures to review and verify family size 

entries in IDR borrower applications. For example, 

Education could review and verify all borrower reports of 

family size or a subset identified as being most 

susceptible to fraud or error.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-21-65

Public Service Loan 

Forgiveness: DOD and Its 

Personnel Could Benefit from 

Additional Program 

Information

FSA GAO 3/3/2022 1 Completed

The Secretary of Education should ensure that the Chief 

Operating Officer of the Office of Federal Student Aid 

collaborates with officials in 

the Office of the Under Secretary of Defense for 

Personnel and Readiness to share information about the 

PSLF program, including current 

information on program participation and eligibility, PSLF 

program requirements, and the potential to pursue PSLF 

and DOD's student loan 

repayment. For example, Education and DOD could use 

interagency groups or agreements to help improve 

information sharing among 

department officials and with military and civilian 

personnel.

Completed

GAO is currently reviewing 

all supporting 

documentation.

GAO-21-65

Public Service Loan 

Forgiveness: DOD and Its 

Personnel Could Benefit from 

Additional Program 

Information

FSA GAO 3/3/2022 2 Completed

The Secretary of Education should ensure that the Chief 

Operating Officer of the Office of Federal Student Aid 

updates the student loan guide for service members to 

provide information on applying for the PSLF program 

and its temporary expanded process, as well as the steps 

borrowers can take to count their annual payment from 

DOD's student loan repayment program as multiple 

qualifying payments for the PSLF program.

Completed

GAO is currently reviewing 

all supporting 

documentation.

GAO-22-103720

Federal Student Aid:: 

Education Needs to Take 

Steps to Ensure Eligible Loans 

Receive Income-Driven 

Repayment Forgiveness

FSA GAO 11/30/2022 1 Unresolved

The Chief Operating Officer of Federal Student Aid should 

develop and implement procedures to identify loans that 

are at higher risk of having payment tracking errors for 

Income-Driven Repayment loan forgiveness, and take 

steps 

to ensure that eligible borrowers with such loans receive 

timely forgiveness. These steps could include procedures 

for verifying and correcting payment counts or other 

actions to address any potential errors that could affect 

forgiveness for these higher-risk loans.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

32

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-22-103720

Federal Student Aid:: 

Education Needs to Take 

Steps to Ensure Eligible Loans 

Receive Income-Driven 

Repayment Forgiveness

FSA GAO 11/30/2022 2 Unresolved

The Chief Operating Officer of Federal Student Aid should 

ensure additional information about IDR forgiveness rules 

and requirements, including what counts as a qualifying 

payment toward forgiveness, is included in key 

communications to borrowers enrolled in IDR plans. 

Education could provide this information to borrowers or 

could direct servicers to provide it.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-22-103720

Federal Student Aid:: 

Education Needs to Take 

Steps to Ensure Eligible Loans 

Receive Income-Driven 

Repayment Forgiveness

FSA GAO 11/30/2022 3 Unresolved

The Chief Operating Officer of Federal Student Aid should 

ensure IDR borrowers are regularly notified about 

the option to request their counts of qualifying payments 

toward IDR forgiveness and the option to request 

verification of those counts if needed. Education could 

provide this information to borrowers or could direct 

servicers 

to provide it.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-22-103720

Federal Student Aid:: 

Education Needs to Take 

Steps to Ensure Eligible Loans 

Receive Income-Driven 

Repayment Forgiveness

FSA GAO 11/30/2022 4 Unresolved

The Chief Operating Officer of Federal Student Aid should 

develop and implement procedures for verifying counts 

of 

qualifying payments toward IDR forgiveness when 

requested by borrowers so that any inaccuracies can be 

corrected.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-22-103720

Federal Student Aid:: 

Education Needs to Take 

Steps to Ensure Eligible Loans 

Receive Income-Driven 

Repayment Forgiveness

FSA GAO 11/30/2022 5 Unresolved

The Chief Operating Officer of Federal Student Aid should 

ensure regular updates on counts of qualifying payments 

toward IDR forgiveness are provided to, at a minimum, 

IDR borrowers who did not have loans serviced by 

Education's original loan servicer for the Direct Loan 

program.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-22-104463

HIGHER EDUCATION - 

Education Needs to 

Strengthen Its Approach to 

Monitoring Colleges' 

Arrangements with Online 

Program Managers

FSA GAO 10/26/2022 1 Completed

The Secretary of Education should provide additional 

instructions for inclusion in the Compliance Supplement 

to help auditors better identify 

and assess potential incentive compensation ban 

violations when a college contracts with an OPM. 

Additional instructions should prompt auditors to ask 

specifically about OPMs, direct auditors to obtain and 

assess compensation information for OPM staff who 

provide recruiting services, and reference relevant 

guidance including the 2011 Dear Colleague Letter.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-22-104463

HIGHER EDUCATION - 

Education Needs to 

Strengthen Its Approach to 

Monitoring Colleges' 

Arrangements with Online 

Program Managers

FSA GAO 10/26/2022 2 Resolved

The Secretary of Education should provide additional 

instructions to colleges regarding the information they 

must provide about their OPM arrangements during 

compliance audits and program reviews. Additional 

instructions should explain that colleges are responsible 

for both identifying all OPM contracts that include 

recruiting, and then providing auditors and Education's 

program review staff with copies of those contracts and 

information on how covered OPM staff are compensated.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

33

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 1 Completed

(Significant) 1. We recommend FSA's Chief 

Administration Officer develop and implement a 

monitoring process over FSA's personnel security 

activities to ensure investigations and reinvestigations are 

prioritized for personnel with sensitive system access 

within the Department.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 1 Completed

(Significant) 1. We recommend that the FSA Chief 

Operating Officer continue to execute the corrective 

actions as outlined in FSA's project plan to comply with 

the timing requirement for the referral of delinquent 

non-tax debts.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 1 Completed

(Significant) 1. We recommend the FSA Chief Financial 

Officer support the efforts of the Director, Budget Service 

to develop and document the Department's process, 

policies and procedures for the authorization, design, 

development, testing, approval and implementation of 

new models and model enhancements.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 2 Completed

(Significant) 2. We recommend the FSA Chief Financial 

Officer support the efforts of the Director, Budget Service 

to document the Department's process, policies, 

procedures and related controls for managing the 

operation and use of approved models.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 2 Completed

(Significant) 2. We recommend the FSA CISO work with 

the Department CISO to strengthen and refine the 

process for holding system owners and information 

system security officers accountable for remediation of 

control deficiencies and ensuring that the appropriate 

security posture is maintained for Department and FSA 

information systems.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 3 Completed

(Significant) 3. We recommend the FSA Chief Financial 

Officer support the efforts of the Director, Budget Service 

to enhance the process to capture model risks, update 

the assessment of risks related to each model, and 

document how that assessment impacts the 

Department's prioritization of corrective actions, and 

requisite level of controls, validation and monitoring over 

each model.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 4 Completed

(Significant) 4. We recommend the FSA Chief Financial 

Officer support the efforts of the Director, Budget Service 

to document and enhance the Department's processes, 

policies, procedures and related controls for the periodic 

review, validation and approval of the Department's 

models at the assumption, model and program level.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

34

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 5 Completed

(Significant) 5. We recommend the FSA Chief Financial 

Officer support the efforts of the Director, Budget Service 

to document the overall review and conclusions drawn 

related to the evaluation of the results of model 

performance reviews and validation procedures 

performed.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 6 Completed

(Significant) 6. We recommend the FSA Chief Financial 

Officer support the efforts of the Director, Budget Service 

to ensure modeling risks are considered in connection 

with the Department's enterprise risk management 

program.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-R0002 FY 2017 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/13/2017 7 Completed

(Significant) 7. We recommend the FSA Chief Financial 

Officer ensure modeling risks are considered in 

connection with FSA's enterprise risk management 

program.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that FSA enhance their 

risk assessment to identify risks impacting financial 

reporting processes

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that management 

implement the following to improve the effectiveness of 

entity-level controls-in the area of risk assessment, 

improve risk assessment process at the financial 

statement assertion level and at the process level to 

ensure the department is appropriately defining 

objectives to enable the identification of risks and define 

risk tolerances.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that the Department and 

FSA strengthen the risk assessment process by 

considering the impact of IT control deficiencies on 

internal controls over the reliability of information in the 

Department's IT systems. Such considerations should be 

documented.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that the Department 

evaluate, develop, and implement a formal process to 

track and report all new and separated contractors.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 1 Resolved

(Significant) 1. We recommend that the FSA continue to 

execute the corrective actions as outlined in FSA's project 

plan to comply with the timing requirement for the 

referral of delinquent non-tax debts.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

35

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 2 Completed

(Significant) 2. We recommend that FSA identify the 

controls at the service organization for the systems that 

are responsive to risks and that are relevant to FSA's 

financial statements

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 2 Completed

(Significant) 2. We recommend that management 

implement the following to improve the effectiveness of 

entity-level controls-in the area of monitoring activities, 

implement key monitoring controls to ensure that 

corrective action plans are implemented to timely 

remediate control deficiencies identified. In addition, 

increase oversight, review, and accountability over the 

process among various offices and directorates within the 

Department and FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 2 Resolved

(Significant) 2. We recommend that the Department and 

FSA design and implement additional controls, over the 

completeness and accuracy of the underlying data used 

to develop the re-estimate.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 2 Completed

(Significant) 2. We recommend that the Department 

ensure separated contractors are off-boarded and system 

personnel are notified in a timely manner to disable or 

remove access to IT resources

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 3 Completed

(Significant) 3. We recommend that FSA regularly monitor 

and meet with the service organization to communicate 

and ensure that controls that are relevant to FSA for 

financial reporting are adequately tested for design, 

implementation, and operating effectiveness.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 3 Completed

(Significant) 3. We recommend that the Department 

provide training and oversight to Education personnel 

with on/off-boarding responsibilities to help ensure 

new/separated contractors are properly tracked.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 4 Completed

(Significant) 4. We recommend that FSA assess the need 

to implement compensating controls for financial 

reporting in the event relevant controls at the service 

organization are not within the scope of the SOC 1 report.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 4 Completed

(Significant) 4. We recommend that FSA validate that 

financial and mixed system security plans have identified 

and documented the required security controls and 

control enhancements and the control implementation 

statuses in the plans as required by NIST SP 800-53. 

Additionally, implement a quality review process of the 

system security plans prior to signing the plans to ensure 

compliance with NIST 800-53 requirements.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

36

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 5 Completed

(Significant) 5. We recommend that FSA implement a 

process to evaluate the significance of a deficiency by 

considering the magnitude of impact, likelihood of 

occurrence, and nature of the deficiency and tailor the 

corrective actions to remediate the risk and address the 

root cause. Further, update guidance to ensure that 

quality reviews over the POA&M closure documentation 

are conducted to confirm the noted deficiencies are fully 

addressed to help prevent future reoccurrences.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 6 Completed

(Significant) 6. We recommend that FSA formally develop 

and implement a quality control review process to ensure 

that the application change control process is followed 

completely and accurately to validate that changes were 

tested and approved prior to migration and post 

implementation validation was performed, the relevant 

documentation and approvals are verified prior to closing 

the change ticket, as required by policy, and supporting 

documentation is retained.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0002 FY 2020 FSA FINANCIAL 

STATEMENT AUDIT FSA OIG 11/16/2020 7 Completed

(Significant) 7. We recommend that FSA ensure 

segregation of duties and least privilege principles are 

adhered to when granting user access to prevent users 

with the ability to develop and/or change application 

code from having update access to the environment 

where the final tested and approved changes are staged 

prior to migration to the financial and mixed systems' 

production environment; and prevent users with access 

to develop code from having update access to the 

production environment.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 1 Resolved

(Significant) We recommend that the Chief Operating 

Officer 

for FSA:

2.1 Identify and begin tracking all active contractor 

employees 

assigned to FSA contracts, along with their risk level and 

any 

IT access, to ensure that all contractor employees have 

undergone security screenings at appropriate risk levels 

as 

required by Department policy. For those who have not, 

take 

immediate action to complete the security screenings 

and/or 

deny further access to Department facilities, systems, and 

information until appropriate security screenings are 

completed or required screening information is 

submitted. Alert the Department CISO of the condition.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

37

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 1 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA: 

1.1 Ensure that staff involved in the contractor personnel 

security screening process are aware of and comply with 

the Directive requirements, to include any subsequent 

updates to the requirements, and fulfill their 

responsibilities for processing security screenings.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 2 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.2 Develop written policies and procedures to comply 

with the Directive, to include explanations of the key 

duties to be performed by specific FSA staff, 

requirements of the contract positions and risk 

designation process including the use of Position 

Designation Records, and other internal requirements for 

the FSA contractor personnel security screening process, 

as well as contractor employee departure procedures. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 2 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.2 Determine through system security audit logs and 

other appropriate validation processes, if there were 

instances of unauthorized access to Department 

information and systems and report appropriately, at a 

minimum to the Department's CISO.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 3 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.3 Have appropriate FSA staff develop and approve 

complete position category listings and associated risk 

level designations for all contractor positions on each 

contract, through FSA justification of position 

responsibilities and access, and through reconciliation of 

current contract position risk levels and any available 

position risk level designation records.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 3 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.3 Ensure that security screenings and reinvestigations 

are initiated within the timeframes established by the 

Directive.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 4 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.4 Ensure that screenings are initiated at the 

appropriate risk level based on the contractor employee's 

position risk level that was classified and approved by 

FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

38

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 4 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:2.4 Ensure that all contractor employees 

complete the appropriate screening steps before 

receiving access to IT systems or Department sensitive or 

Privacy Act-protected information.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 5 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.5 Coordinate with OM to learn the adjudication results 

of current contractor employees assigned to FSA 

contracts to ensure that all contractor employees either 

have a screening initiated or have been appropriately 

cleared to work on Department contracts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 5 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.5 Ensure that contractor employees review and sign 

applicable Rules of Behavior for IT systems they are 

accessing.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 6 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.6 Monitor the screening status of contractor 

employees until final OM adjudication decisions are 

made.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 6 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.6 Ensure that ISSOs maintain and exercise access 

approval rights over any IT systems that contain or can 

access sensitive Department data, whether owned by the 

Department or by the contractor, and modify applicable 

contracts accordingly to reflect the FSA ISSO approval 

rights.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 7 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.7 Maintain all information and records required by the 

Directive, to include up-to-date listings of all contractor 

employees assigned to FSA contracts and records of OM 

adjudication decisions for all contractor employees 

assigned to FSA contracts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

39

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 7 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.7 Ensure that any contractor employees with 

discontinued or rejected investigations have all access to 

sensitive Department information, including any IT 

access, discontinued until appropriate screening steps 

have been completed. Alert the Department CISO should 

this condition exist.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 8 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

1.8 Ensure that all contractor employee departures are 

reported to OM as required, and inform contractor 

companies on a regular basis of their responsibility to 

notify FSA of contractor employee departures. Also 

ensure that contractors provide PIV cards to the COR 

upon contractor employee departure, as required.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 8 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.8 Ensure that all non-U.S. citizens, current and 

prospective, are permitted to work on Department 

contracts only after appropriate steps have been taken 

with regard to waiver documentation, as required by the 

Directive. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A19-R0003

REVIEW OF FSA CONTRACTOR 

SECURITY SCREENING 

PROCESS 

FSA OIG 4/17/2018 9 Completed

(Significant) We recommend that the Chief Operating 

Officer for FSA:

2.9 Ensure that FSA staff are aware of and have an 

understanding of their responsibilities and applicable 

policies and procedures.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A20GA0035

Federal Student Aid's 

Transition to the Next 

Generation Loan Servicing 

Environment

FSA OIG 1/12/2023 1 Unresolved

(Significant) 1.1 We recommend that the Chief Operating 

Officer of FSA - Develop and implement internal controls 

to 

ensure that (1) responsibility is assigned to individuals for 

the 

oversight of Management Reviews, LMM, and the Project 

Management Toolkit; (2) individuals are held accountable 

when the responsibilities are not being fulfilled; and (3) 

all 

required or applicable project management documents 

are 

completed and maintained.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

40

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A20GA0035

Federal Student Aid's 

Transition to the Next 

Generation Loan Servicing 

Environment

FSA OIG 1/12/2023 2 Unresolved

(Significant) 1.2 We recommend that the Chief 

Operating Officer 

of FSA - Develop and implement a policy that requires an 

investment request or budget initiative request for a 

project to be 

completed and approved prior to the issuance of bid 

solicitations 

for the project.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that FSA enhance their 

risk 

assessment to identify risks impacting financial reporting 

processes.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls—in the area of risk assessment, improve the risk 

assessment process at the financial statement assertion 

level 

and at the process level to ensure the department is 

appropriately defining objectives to enable the 

identification of risks and define risk tolerances.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department and 

FSA 

strengthen the risk assessment process by considering 

the 

impact of IT control deficiencies on internal controls over 

the 

reliability of information in the Department’s IT systems. 

Such

considerations should be documented.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department 

evaluate, 

develop, and implement a formal process to track and 

report all 

new and separated contractors.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that FSA identify the 

controls at the service organization for the systems that 

are responsive to 

risks and that are relevant to FSA’s financial statements.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

41

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department and 

FSA 

Design and implement additional review controls that 

operate at a sufficient level of precision over the 

completeness and 

accuracy of the underlying data used to develop the reestimate.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department 

ensure separated contractors are off-boarded and system 

personnel are notified in a timely manner to disable or 

remove access to IT resources.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls—in the area of monitoring activities, implement 

key 

monitoring controls to ensure that corrective action plans 

are 

implemented to timely remediate control deficiencies 

identified. In addition, increase oversight, review, and 

accountability over the process among various offices and 

directorates within the Department and FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that FSA regularly 

monitor and 

meet with the service organization to communicate and 

ensure 

that controls that are relevant to FSA for financial 

reporting are 

adequately tested for design, implementation, and 

operating 

effectiveness.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department and 

FSA 

ensure proper documentation of controls identified to 

evidence 

the review, the conclusion and actions to be taken to 

address 

outstanding differences and/or matters to be researched.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department 

provide 

training and oversight to Education personnel with 

on/offboarding responsibilities to help ensure new/separated 

contractors are properly tracked.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

42

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 4 Resolved

(Significant) 4 We recommend that FSA assess the need 

to 

implement compensating controls for financial reporting 

in the 

event relevant controls at the service organization are 

not within 

the scope of the SOC 1 report.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 4 Completed

(Significant) 4 We recommend that FSA implement a 

process to evaluate the significance of a deficiency by 

considering the magnitude of impact, likelihood of 

occurrence, 

and nature of the deficiency and tailor the corrective 

actions to 

remediate the risk and address the root cause. Further, 

update guidance to ensure that quality reviews over the 

POA&M closure documentation are conducted to confirm 

the 

noted deficiencies are fully addressed to help prevent 

future 

reoccurrences.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 5 Resolved

(Significant) 5 We recommend that FSA formally develop 

and 

implement a quality control review process to ensure 

that logical 

access control processes are followed completely and 

accurately 

to validate logical access requests, reviews, and

re-certifications.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 6 Completed

(Significant) 6 We recommend that FSA ensure 

segregation 

of duties and least privilege principles are adhered to 

when 

granting user access to prevent users with the ability to 

develop and/or change application code from having 

update 

access to the environment where the final tested and 

approved changes are staged prior to migration to the 

financial and mixed systems’ production environment; 

and 

prevent users with access to develop code from having 

update access to the production environment.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

43

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21FS0022 FY 2021 FSA Financial 

Statement Audit FSA OIG 11/19/2021 7 Resolved

(Significant) 7 We recommend that FSA ensure a 

complete 

and accurate population of application changes can be 

provided. Formally develop and implement a quality 

control 

review process to ensure that the application change 

control 

process is followed and consistently and accurately 

documented.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that management design 

and 

implement controls that require the validation of the 

relevance 

and reliability of underlying data used in developing the 

assumptions related to the subsidy cost estimates. Such 

review 

should be documented and maintained.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls: improve the risk assessment process at the 

financial 

statement assertion level and at the process level to 

ensure 

the department is appropriately defining objectives to 

enable 

the identification of risks and define risk tolerances.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that the Department 

evaluate, 

develop, and implement a formal process to track and 

report all 

new and separated contractors.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 2 Unresolved

(Significant) 2. We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls: implement key monitoring controls to ensure 

that 

corrective action plans are implemented to timely 

remediate 

control deficiencies identified. In addition, increase 

oversight, 

review, and accountability over the process among 

various 

offices and directorates within the Department and FSA.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

44

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 2 Unresolved

(Significant) 2. We recommend that the Department 

ensure 

separated contractors are off-boarded and system 

personnel are 

notified in a timely manner to disable or remove access 

to IT 

resources.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 3 Unresolved

(Significant) 3. We recommend that the Department 

provide training and oversight to the Department’s 

personnel with on/off-boarding responsibilities to help 

ensure new/separated contractors are properly tracked.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 4 Unresolved

(Significant) 4. We recommend that the Department 

update 

access review procedures to require the reviewers to 

verify the 

access lists received to be used in the performance of the 

access 

reviews is complete and accurate and not modified prior 

to 

commencing the access reviews.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 5 Unresolved

(Significant) 5. We recommend that the Department 

identify and 

implement a process for the reviewer to validate the 

population

generated for review is complete and accurate.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 6 Unresolved

(Significant) 6. We recommend that the Department 

enforce 

established access authorization controls and ensure all 

requirements are met prior to granting system access.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 7 Unresolved

(Significant) 7. We recommend that the Department 

formally 

perform and document the periodic reviews of all 

database user 

accounts in accordance with Department policy to 

confirm access 

is current, authorized, and commensurate with job 

responsibilities.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 8 Unresolved

(Significant) 8. We recommend that the Department 

ensure the 

application and database server access reviews include 

the 

verification of access privileges assigned to the user 

accounts 

are commensurate with job responsibilities and follow 

the 

concept of least privilege.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

45

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 9 Unresolved

(Significant) 9. We recommend that the Department 

ensure the 

database and server layers comply with the disabling of 

inactive

accounts and account lockout duration password setting 

requirements, as required by Department policy.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 10 Unresolved

(Significant) 10. We recommend that the Department 

adhere 

to the SSP control requirements and avoid the use of 

generic 

and shared accounts. If generic and shared accounts are 

required, obtain a formal risk acceptance and develop a 

policy 

and procedure to: • Authorize the use of these accounts 

by 

approved personnel, • Control who can access the 

generic/shared accounts and those sensitive actions 

performed by the accounts are logged and reviewed 

every 

time the accounts are used, and • Require that 

generic/shared 

accounts’ passwords are changed each time approved 

personnel separate or transfer from the Department.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 11 Unresolved

(Significant) 11. We recommend that FSA implement a 

process to evaluate the magnitude of impact, likelihood 

of 

occurrence, and nature of the deficiency in order to tailor 

the 

corrective actions to remediate the risk and address the 

root 

cause. Further, update guidance to ensure that quality 

reviews 

over the POA&M closure documentation are conducted 

to 

confirm the noted deficiencies are fully addressed to help 

prevent future reoccurrences.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 12 Unresolved

(Significant) 12. We recommend that FSA formally 

develop and 

implement a quality control review process to ensure 

that logical 

access control processes are followed completely and 

accurately 

to validate logical access requests, reviews, and 

recertifications.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

46

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 13 Unresolved

(Significant) 13. We recommend that FSA ensure 

segregation of duties and least privilege principles are 

adhered to when granting user access to prevent users 

from 

having the ability to develop and/or change application 

code 

and having update access to the environment where the 

final 

tested and approved changes are staged prior to 

migration to 

the production environment; and prevent users with 

access to 

develop code from having update access to the 

production 

environment.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 14 Unresolved

(Significant) 14. We recommend that FSA evaluate and 

update 

the access review control process based on risk and 

enforce 

segregation of duties.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 15 Unresolved

(Significant) 15. We recommend that FSA reconcile the 

list of 

users’ roles and responsibilities per the identity and 

access 

software tools to the lists that reside in each system 

accessed by such users.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 16 Unresolved

(Significant) 16. We recommend that FSA update access 

review 

procedures to require the reviewer to verify the access 

list, 

received to be used in the performance of the access 

reviews, is complete and accurate and not modified prior 

to commencing the access reviews.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 17 Unresolved

(Significant) 17. We recommend that FSA enforce 

established 

access authorization controls and ensure all requirements 

are 

met prior to granting access to systems.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0065 FY 2022 FSA Financial 

Statement Audit FSA OIG 1/23/2023 18 Unresolved

(Significant) 18. We recommend that FSA ensure a 

complete and accurate population of application changes 

is provided. Formally develop and implement a quality 

control review process to ensure that the application 

change control process is followed and consistently and 

accurately documented.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

47

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

I05T0010

DREAM CENTER: 

Department's Oversight of 

Dream Center Holdings

FSA OIG 6/29/2021 1 Completed

(Significant) 1.1. We recommend that the Chief 

Operating 

Officer for FSA ensure that records explaining decisions 

regarding changes in ownership, changes in accreditation 

status, percentage of required letters of credit, or 

heightened 

cash monitoring placement that deviate from the 

regulations or 

Department policy are created and retained.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

I05T0010

DREAM CENTER: 

Department's Oversight of 

Dream Center Holdings

FSA OIG 6/29/2021 1 Unresolved

(Significant) 2.1. We recommend that the Secretary of 

Education clarify the functional statements for the Office 

of the 

Under Secretary and FSA to clearly state whether and in 

what 

circumstances the Under Secretary may, consistent with 

the 

provisions of the HEA governing FSA as a performancebased 

organization, exercise the Secretary’s authority to direct 

the 

operations of FSA. Authority areas that should be clarified 

include but are not limited to determinations regarding 

changes in school ownership.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

I05T0010

DREAM CENTER: 

Department's Oversight of 

Dream Center Holdings

FSA OIG 6/29/2021 1 Unresolved

(Significant) 3.1. We recommend that the Secretary of 

Education clarify the functional statements for the Office 

of the 

Under Secretary and FSA to clearly state whether and in 

what 

circumstances the Under Secretary may, consistent with 

the 

provisions of the HEA governing FSA as a performancebased 

organization, exercise the Secretary’s authority to direct 

the 

operations of FSA. Authority areas that should be clarified 

include but are not limited to dealing with potential 

school 

closures and the Department’s release of and approval 

for the 

use of surety funds.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

48

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

I05T0010

DREAM CENTER: 

Department's Oversight of 

Dream Center Holdings

FSA OIG 6/29/2021 2 Completed

(Significant) 2.2. We recommend that the Chief 

Operating 

Officer for FSA ensure that FSA creates and retains 

records 

explaining decisions to deviate from prescribed policy for 

letter of credit requirements and temporary provisional 

program participation agreement extensions during a 

change in ownership and documenting how the interests 

of students and taxpayers are adequately protected.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

I05T0010

DREAM CENTER: 

Department's Oversight of 

Dream Center Holdings

FSA OIG 6/29/2021 2 Resolved

(Significant) 1.2. We recommend that the Chief 

Operating Officer for FSA design and implement policies 

and procedures for reviewing and approving schools’ 

applications for conversions from for-profit to nonprofit 

status.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

I06S0001

Federal Student Aid Controls 

Over the School Verification 

Process

FSA OIG 5/20/2021 1 Resolved

2.1 We recommend that FSA’s Acting Chief Operating 

Officer 

establish and operate monitoring activities, including 

ongoing

monitoring, separate evaluations, or a combination of the 

two to obtain reasonable assurance of the operating 

effectiveness of FSA’s verification control activities.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I06S0001

Federal Student Aid Controls 

Over the School Verification 

Process

FSA OIG 5/20/2021 2 Resolved

2.2 We recommend that FSA’s Acting Chief Operating 

Officer 

establish processes to ensure that FSA management

evaluates and documents corrective actions, including 

when 

corrective actions are not taken, for verification control

weaknesses identified by monitoring activities.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I06S0001

Federal Student Aid Controls 

Over the School Verification 

Process

FSA OIG 5/20/2021 3 Resolved

2.3 We recommend that FSA’s Acting Chief Operating 

Officer, for issues identified with its verification control 

activities in

the 2018 ERM Report and other monitoring activities, 

ensure that FSA management evaluates and documents 

corrective actions, or if corrective actions are not 

warranted.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

49

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

I20DC0024

The Department's Processes 

to Implement Flexibilities to 

TEACH Grant Service 

Obligations

FSA OIG 1/20/2022 1 Completed

1.1 - (Significant) We recommend that the Chief 

Operating 

Officer of FSA— 

Ensure potentially impacted recipients are notified that 

they 

may be eligible for a full year of qualifying teaching 

service if 

during the 2019–2020 or 2020–2021 school years their 

service was interrupted by the pandemic, including 

sending 

communications to potentially impacted recipients and 

posting more detailed information on customer-facing 

web pages to include

• how recipients can receive credit under the CARES Act,

• what recipients need to submit to receive credit under 

the 

CARES Act if their school closed outside of the March 1, 

2020, to April 30, 2020, window, and

• what recipients can do if their certification form for the 

2019– 

2020 or 2020–2021 academic year was rejected or 

denied.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

I20DC0024

The Department's Processes 

to Implement Flexibilities to 

TEACH Grant Service 

Obligations

FSA OIG 1/20/2022 2 Completed

1.2 - (Significant) We recommend that the Chief 

Operating Officer of FSA—Ensure the servicer's 

Processing Guide and Inbound and Outbound Calls Guide 

are updated to include applicable processes to follow for 

recipients that are eligible for CARES Act flexibilities 

consistent with the bulleted items noted in 

Recommendation 1.1 above.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

50

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

I20DC0024

The Department's Processes 

to Implement Flexibilities to 

TEACH Grant Service 

Obligations

FSA OIG 1/20/2022 3 Resolved

1.3 - (Significant) We recommend that the Chief 

Operating 

Officer of FSA— 

Ensure FSA conducts adequate sampling to verify that 

CARES Act flexibilities were granted appropriately, to 

include 

recipients that may have been denied credit because 

their 

end date did not fall within the specified window, 

recipients 

that were initially denied but identified as eligible for 

CARES 

Act flexibilities ('Denials Approvable'), and recipients that 

had 

the specified employment end date but had an 

employment 

start date that did not meet FSA's presumptions 

regarding 

when most school years begin.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22DC0054

The Department’s Compliance 

with Experimental Sites 

Initiative Reporting 

Requirements

FSA OIG 10/31/2022 1 Resolved

(Significant) 1.1 We recommend that the Chief Operating 

Officer of FSA—Ensure that reporting on each of the 

ongoing experiments conducted under the ESI, as well as 

those that have been completed or discontinued that 

have not yet been reported on, is completed and 

submitted 

to the Congressional authorizing committees at least 

every 2 years, as required by Section 

487A(b)(2) of the HEA.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22DC0054

The Department’s Compliance 

with Experimental Sites 

Initiative Reporting 

Requirements

FSA OIG 10/31/2022 2 Resolved

(Significant) 1.2 We recommend that the Chief Operating 

Officer of FSA—Put in place measures, such as applicable 

performance agreement standards, to ensure that the 

individuals responsible for completing these reports and 

the individuals responsible for submitting these reports 

are held accountable for doing so.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-18-93

FEDERAL Chief Information 

Officers: Critical Actions 

Needed to Address 

Shortcomings and Challenges 

in Implementing 

Responsibilities

OCIO GAO 8/7/2018 1 Completed

The Secretary of Education should ensure that the 

department's IT management policies address the role of 

the CIO for key responsibilities in the five areas we 

identified.

Completed

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-19-58

Cloud Computing: Agencies 

Have Increased Usage and 

Realized Benefits, but Cost 

and Savings Data Need to Be 

Better Tracked

OCIO GAO 5/6/2019 1 Completed

The Secretary of Education should ensure that the CIO of 

Education establishes guidance on assessing new and 

existing IT investments for suitability for cloud computing 

services, in accordance with OMB guidance.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

51

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-19-58

Cloud Computing: Agencies 

Have Increased Usage and 

Realized Benefits, but Cost 

and Savings Data Need to Be 

Better Tracked

OCIO GAO 5/6/2019 2 Completed

The Secretary of Education should ensure that the CIO of 

Education completes an assessment of all IT investments 

for 

suitability for migration to a cloud computing service, in 

accordance with OMB guidance.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-19-58

Cloud Computing: Agencies 

Have Increased Usage and 

Realized Benefits, but Cost 

and Savings Data Need to Be 

Better Tracked

OCIO GAO 5/6/2019 3 Resolved

The Secretary of Education should ensure that the CIO of 

Education establishes a consistent and repeatable 

mechanism to 

track savings and cost avoidances from the migration and 

deployment of cloud services.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 1.1 We recommend that the Deputy 

Secretary and Chief Operating Officer require that OCIO 

and FSA incorporate additional measures to, at a 

minimum, achieve Level 3 Consistently Implemented 

status of the Risk Management program.

Resolved

Action has been taken. The

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 2.1 We recommend that the Deputy 

Secretary and Chief Operating Officer require that OCIO 

and FSA incorporate additional measures to, at a 

minimum, achieve Level 3 Consistently Implemented 

status of the Configuration Management program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 3.1 We recommend that the Deputy 

Secretary and Chief Operating Officer require OCIO and 

FSA to incorporate additional measures to, at a minimum, 

achieve Level 3 Consistently Implemented status of the 

Identity and Access Management program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 4.1 We recommend that the Deputy 

Secretary and the Chief Operating Officer require OCIO 

and FSA to incorporate additional measures to, at a 

minimum, achieve Level 3 Consistently Implemented 

status of the Data Protection and Privacy program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 5.1 We recommend that the Deputy 

Secretary require OCIO to incorporate additional 

measures to, at a minimum, achieve Level 3 Consistently 

Implemented status of the Security Training program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 6.1 We recommend that the Deputy 

Secretary and the Chief Operating Officer require OCIO 

and FSA to incorporate additional measures to, at a 

minimum, achieve Level 3 Consistently Implemented 

status of the ISCM program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 7.1 We recommend that the Deputy 

Secretary require OCIO to incorporate additional 

measures to, at a minimum, achieve Level 3 Consistently 

Implemented status of the Incident Response program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

52

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 1 Completed

(Significant) 8.1 We recommend that the Chief Operating 

Officer require FSA to incorporate additional measures 

to, at a minimum, achieve Level 4 Managed and 

Measurable status of the Contingency Planning program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 1.2 We recommend that the Deputy 

Secretary and Chief Operating Officer require that OCIO 

and FSA ensure that POA&M remediation is performed 

within the required timeframe.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 2.2 We recommend that the Deputy 

Secretary and Chief Operating Officer require that OCIO 

and FSA migrate to Transport Layer Security 1.2 or higher 

as the only connection for all Department connections.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 3.2 We recommend that the Deputy 

Secretary and Chief Operating Officer require OCIO and 

FSA to ensure that terminated users' network access is 

removed timely.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 4.2 We recommend that the Deputy 

Secretary require OCIO to ensure that Privacy Impact 

Assessments are reviewed every 2 years.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 5.2 We recommend that the Deputy 

Secretary require OCIO to ensure that all new users 

complete the mandatory training requirements before 

they receive access to Departmental systems.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 6.2 We recommend that the Deputy 

Secretary require OCIO to automate its capabilities for 

monitoring the security controls effectiveness and overall 

implementation of the ISCM Roadmap. (Repeat 

Recommendation FY 2018 & FY 2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 7.2 We recommend that the Deputy 

Secretary require OCIO to ensure that incidents are 

consistently submitted to the OIG within the required 

timeframe.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 2 Completed

(Significant) 8.2 We recommend that the Chief Operating 

Officer require FSA to ensure that contingency plans, and 

other artifacts impacting contingency plans, are 

documented and updated in a consistent and timely 

manner.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

53

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 1.3 We recommend that the Deputy 

Secretary and Chief Operating Officer require that OCIO 

and FSA ensure that all POA&Ms are assigned with the 

required appropriate remediation official.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 2.3 We recommend that the Deputy 

Secretary and Chief Operating Officer require that OCIO 

and FSA review solutions to ensure that the default 

username and password has been changed.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 3.3 We recommend that the Deputy 

Secretary and Chief Operating Officer require OCIO and 

FSA to ensure that access agreements for users accessing 

Department and FSA systems are documented and 

maintained. (Repeat Recommendation FY 2018 & FY 

2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 5.3 We recommend that the Deputy 

Secretary and Chief Operating Officer require OCIO and 

FSA to ensure that the process for ensuring completion of 

role-based training is fully implemented.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) 7.3 We recommend that the Deputy 

Secretary require OCIO to ensure that data loss 

prevention technologies work as intended for the 

blocking of sensitive information transmission.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 3 Completed

(Significant) We recommend that the Deputy Secretary 

require OCIO to ensure the completion of Phases 1 and 2 

of the CDM program. (Repeat Recommendation FY 2018 

& FY 2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 4 Resolved

(Significant) 2.4 We recommend that the Deputy 

Secretary require OCIO to ensure that 51 websites are 

routed through a trusted internet connection or managed 

trusted internet protocol service.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 4 Completed

(Significant) 3.4 We recommend that the Deputy 

Secretary and Chief Operating Officer require OCIO and 

FSA to consistently document position risk designations 

for background investigations.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 4 Completed

(Significant) We recommend that the Deputy Secretary 

require OCIO to implement a process that ensures data 

reported on the Cybersecurity Framework Risk Scorecard 

is accurate.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

54

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 5 Completed

(Significant) 2.5 We recommend that the Deputy 

Secretary require OCIO to ensure that all existing 

websites and services are accessible through a secure 

connection as required by OMB M-15-13.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 5 Completed

(Significant) 3.5 We recommend that the Deputy 

Secretary require OCIO to fully implement the 

Department's ICAM strategy to ensure that the 

Department meets full Federal government 

implementation of ICAM. (Repeat Recommendation FY 

2018 & FY 2019)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 6 Completed

(Significant) 2.6 We recommend that the Chief Operating 

Officer require FSA to discontinue the use of unsupported 

operating systems, databases, and applications.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 6 Completed

(Significant) 3.6 We recommend that the Deputy 

Secretary require OCIO to ensure that the network access 

control solution is fully implemented to ensure 

identification and authentication of devices connected to 

the network.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 7 Completed

(Significant) 2.7 We recommend that the Chief Operating 

Officer require FSA to ensure that all websites and portals 

hosting personally identifiable information are configured 

not to display clear text.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 7 Completed

(Significant) 3.7 We recommend that the Deputy 

Secretary require OCIO to validate the inactivity settings 

to ensure sessions time out after 30 minutes of inactivity. Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 8 Completed

(Significant) 2.8 We recommend that the Chief Operating 

Officer require FSA eliminate the use of Social Security 

numbers as an authentication element when logging into 

FSA websites by requiring the user to create a unique 

identifier for account authentication. (Repeat 

Recommendation FY 2018 & FY 2019).

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 8 Completed

(Significant) 3.8 We recommend that the Chief 

Operating Officer require FSA to fully implement the 

process for identifying, managing, and tracking activity of 

privileged user accounts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

55

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 9 Completed

(Significant) 2.9 We recommend that the Chief Operating 

Officer require FSA to immediately correct or mitigate the 

vulnerabilities identified during the security assessment.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 9 Completed

(Significant) 3.9 We recommend that the Chief Operating 

Officer require FSA to enforce a two-factor 

authentication configuration for all user connections to 

systems and applications. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 10 Completed

(Significant) 3.10 We recommend that the Chief 

Operating Officer require FSA to create corrective action 

plans to remedy database vulnerabilities for all database 

vulnerabilities identified.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-T0002 FY 2019 FISMA OCIO OIG 10/31/2019 11 Completed

(Significant) 3.11 We recommend that the Chief 

Operating Officer require FSA to require system owners 

configure all websites to display warning banners when 

users login to Departmental resources and ensure that 

banners include approved warning language by October 

31, 2019.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 1.1 We recommend that the Chief 

Information Officer require the Department to establish 

oversight controls to ensure that POA&Ms are assigned 

with the required criticality impact levels and 

remediation is conducted within the required 

timeframes. Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 2.1 We recommend that the Chief 

Information Officer require the Department to 

incorporate additional measures to, at a minimum, 

achieve Level 4 Managed and Measurable status of the 

Configuration Management program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 3.1 We recommend that the Chief 

Information Officer require the Department to establish 

oversight controls to ensure the Department's password, 

terminations, and deactivation policies are enforced 

accordingly.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 4.1 We recommend that the Chief 

Information Officer require the Senior Agency Official for 

Privacy to establish additional processes, procedures, and 

monitoring controls to validate, track and enforce the 

completion of PIAs, PTAs, and SORNs.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

56

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 5.1 We recommend that the Chief 

Information Officer require the Department to establish 

monitoring and oversight controls that ensure all new 

users satisfy all of the mandatory training requirements 

before they receive access to Departmental resources. 

(Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 6.1 We recommend that the Chief 

Information Officer require the Department to establish 

oversight controls to review, monitor and verify progress 

of the ISCM strategy, as well as the annual reviews of all 

Departmental cyber security policies, to reflect the 

current environment. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 7.1 We recommend that the Chief 

Information Officer require the Department to 

incorporate additional measures to, at a minimum, 

achieve Level 4 Managed and Measurable status of the 

Incident Response program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 1 Completed

(Significant) 8.1 We recommend that the Chief 

Information Officer require the Department to improve 

oversight controls that ensures contingency plan tests, 

and other artifacts impacting contingency plan testing, 

are documented, and updated in a consistent and timely 

manner.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 1.2 We recommend that the Chief 

Information Officer require the Department to develop 

and implement a Department-wide ICT supply chain risk 

management strategy to include the supply chain risk 

tolerance, acceptable supply chain risk mitigation 

strategies, and foundational practices.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 2.2 We recommend that the Chief 

Information Officer require the Department to develop 

enhanced oversight controls to ensure all Department 

connections are migrated to TLS 1.2 or higher 

cryptographic protocol. (Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 3.2 We recommend that the Chief 

Information Officer require the Department to enforce 

the mandate for all websites to display warning banners 

when users login to Departmental resources, and 

establish additional procedures and monitoring processes 

to ensure that banners include the approved warning 

language. (Incorporates a Repeat Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

57

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 7.2 We recommend that the Chief 

Information Officer require the Department to develop 

and implement oversight controls to ensure that 

incidents are consistently submitted to US-CERT and the 

OIG within the required timeframes, are consistently 

categorized, and include the correct vector elements as 

required.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 2 Completed

(Significant) 8.2 We recommend that the Chief 

Information Officer require the Department to develop 

additional processes and controls to confirm the proper 

validation and verification of all required contingency 

planning controls is documented accordingly before 

completing the SSP checklists and granting authorization 

to cloud service providers.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 1.3 We recommend that the Chief 

Information Officer require the Department to develop a 

process to evaluate and routinely monitor supply chain 

risks associated with the development, acquisition, 

maintenance, and disposal of systems and products.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 2.3 We recommend that the Chief 

Information Officer require the Department to enhance 

implementation controls to prioritize and apply the most 

up-to-date and timely software patches and security 

updates to the identified systems and information 

technology solutions.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 3.3 We recommend that the Chief 

Information Officer require the Department to establish 

and enforce a corrective action plan to monitor and 

remediate identified database vulnerabilities.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 7.3 We recommend that the Chief 

Information Officer require the Department to establish 

monitoring controls to ensure policies and procedures 

are updated frequently to contain the most updated 

information (i.e., contractual obligations) and those 

specifically relating to computer incident reporting to OIG 

are enforced accordingly.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 3 Completed

(Significant) 8.3 We recommend that the Chief 

Information Officer require the Department to establish 

additional procedures and controls to assure 

stakeholders are properly adhering to contingency 

planning guidance.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

58

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 4 Resolved

(Significant) 1.4 We recommend that the Chief 

Information Officer require the Department to establish 

and automate procedures to ensure all Department-wide 

IT inventories are accurate, complete, and periodically 

tested for accuracy. Include steps to establish that all IT 

contracts are reviewed and verified for applicable privacy, 

security, and access provisions. (Incorporates a Repeat 

Recommendation)

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 4 Completed

(Significant) 2.4 We recommend that the Chief 

Information Officer require the Department to Establish 

stronger monitoring controls to enforce the management 

of unsupported system components and track and 

discontinue the use of unsupported operating systems, 

databases, and applications. (Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 4 Completed

(Significant) 7.4 We recommend that the Chief 

Information Officer require the Department to develop 

and implement testing procedures and enhance current 

policies and processes to ensure that the DLP solution 

works as intended for the blocking of sensitive 

information transmission. (Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 5 Completed

(Significant) 1.5 We recommend that the Chief 

Information Officer require the Department to verify and 

periodically reconcile the accuracy of cloud service 

provider inventories in or against CSAM.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 5 Completed

(Significant) 2.5 We recommend that the Chief 

Information Officer require the Department to develop 

verification procedures and enforce the inactivity settings 

to ensure virtual private network sessions time out after 

30 minutes of inactivity. (Incorporates a Repeat 

Recommendation)

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A11-U0001 FY 2020 FISMA OCIO OIG 10/30/2020 6 Completed

(Significant) 2.6 We recommend that the Chief 

Information Officer require the Department to correct or 

mitigate the vulnerabilities identified during the security 

assessment, in accordance with the severity level of each 

vulnerability identified. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 1 Completed

3.1 (Significant) We recommend that the Chief 

Information 

Officer require 

OCIO to— Take steps to assure obsolete solutions and 

encryption protocols are either updated, removed, or 

replaced.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

59

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 1 Completed

4.1 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Fully implement ICAM Strategy 

by 

established milestones to ensure the Department meets 

full 

Federal government implementation of ICAM.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 1 Completed

5.1 (Significant) We recommend that the Chief 

Information 

Officer require the SAOP to— Implement monitoring and 

oversight controls that ensure employees and contractors 

are 

adhering to current media sanitization policies and are 

correctly documenting and validating the disposal or 

reuse of 

used digital media. In addition, provide adequate 

evidence 

showing the proper documentation and validating of 

clear 

sanitizing for all digital media assigned to the sampled 10 

offboarded employees or contractors. Lastly, ensure the 

digital 

media sanitization policies and processes are completed, 

as 

appropriate, to capture all requirements dictated by 

Federal 

regulations.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 1 Completed

8.1 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Develop and implement 

improved 

monitoring procedures, and enhance current policies and 

processes, to ensure that the DLP solution works as 

intended 

for blocking of sensitive information transmission, as well 

as 

to ensure the detection of sensitive information with a 

higher 

degree of accuracy.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 2 Completed

3.2 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Implement additional measures 

for 

patches to be applied in a timely manner based on a 

priority 

basis.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

60

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 2 Completed

4.2 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Take steps to ensure user 

activity is 

terminated on the FSA Next Generation Data Center after 

30 

minutes.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 3 Completed

3.3 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Ensure all Department websites 

are 

configured to mask PII when used as an identifier.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 3 Completed

4.3 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to—Document and maintain 

position risk 

designation forms for background investigations.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 4 Completed

3.4 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Enforce secure connections as 

required by OMB M-15-13 for all existing websites and 

services.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 4 Completed

4.4 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Enforce a two-factor 

authentication 

configuration for all user connections to systems and 

applications.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 5 Completed

3.5 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Require FSA to take immediate 

corrective actions to mitigate the vulnerabilities 

identified during 

the vulnerability assessment.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 5 Completed

4.5 (Significant) We recommend that the Chief 

Information Officer require OCIO to— Perform and 

evidence regularly scheduled reviews of system user 

accounts (both privileged and non-privileged) to recertify 

and maintain each Department system’s validity.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 6 Completed

4.6 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Remove terminated users’ 

access to 

Department resources timely in accordance with 

Departmental 

policy.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

61

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 7 Completed

4.7 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Identify and enforce all 

websites to 

display warning banners when users login to 

Departmental 

resources.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 8 Completed

4.8 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Take immediate corrective 

actions to 

mitigate the vulnerabilities identified during the endpoint 

vulnerability assessment.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

A21IT0023

The U.S. Department of 

Education’s Federal 

Information Security 

Modernization Act of 2014 For 

Fiscal Year 2021

OCIO OIG 10/29/2021 9 Completed

4.9 (Significant) We recommend that the Chief 

Information 

Officer require OCIO to— Establish and enforce a 

corrective 

action plan to monitor and remediate identified database 

vulnerabilities.

Completed

Action has been taken. The 

documentation is 

undergoing review before 

the audit is closed.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 1 Completed

(Significant) We recommend that the Chief Information 

Officer require OCIO to - 

4.1 Establish oversight controls to ensure that the 

Department 

follows United States Computer Emergency Readiness 

Team 

required notification guidelines, timeframes, and 

communicates the relevant incidents to the OIG.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 1 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to1.1 Implement additional measures for patches to be 

prioritized 

and applied within established timeframes.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 1 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to2.1 Ensure the Contracting Officer Representative sign, 

complete, and maintain Position Risk Designation forms 

for 

background investigations.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

62

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 1 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require the Senior Agency Official for Privacy to - 

3.1 Implement monitoring and oversight controls to 

ensure media sanitization policies and processes are in 

place and document evidence of the disposal or reuse of 

all used digital media.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 2 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to-1.2 Establish additional oversight 

controls to update, remove, or replace obsolete or 

unsupported solutions and encryption protocols.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 2 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to2.2 Review Active Directory user accounts to enforce 

policy 

compliance for password expiration and account 

deactivation.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 2 Completed

(Significant) We recommend that the Chief Information 

Officer 

require the Senior Agency Official for Privacy to - 

3.2 Update digital media sanitization policies and 

processes to 

include all requirements outlined in Federal regulations.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 3 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to2.3 Remove terminated users’ access to Department 

resources 

in accordance with Departmental policy.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 4 Resolved

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to2.4 Establish and enforce a policy to maintain and track 

all 

privileged accounts in an authorized Privileged Access 

Management System(s).

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

I22IT0066

The U.S. Department of 

Education's Federal 

Information Security 

Modernization Act of 2014, 

For Fiscal Year 2022

OCIO OIG 7/28/2022 5 Completed

(Significant) We recommend that the Chief Information 

Officer 

require OCIO to2.5 Establish and enforce a corrective action plan to 

monitor and 

remediate identified database vulnerabilities.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

63

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-18-425

High School Sports: Many 

Schools Encouraged Equal 

Opportunities, but Education 

Could Further Help Athletics 

Administrators under Title IX

OCR GAO 6/11/2018 1 Resolved

The Department of Education's Assistant Secretary for 

Civil Rights should determine the extent to which Title IX 

coordinators at the K-12 level are aware of and using the 

tools recommended in OCR's existing guidance and any 

barriers preventing their use of this guidance, and use 

this information in OCR's efforts to encourage them to 

work with athletics administrators on ensuring equal 

athletic opportunities.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-20-345

K-12 EDUCATION: Education 

Needs to Address Significant 

Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 1 Completed

The Assistant Secretary for the Office for Civil Rights 

should revise its CRDC business rule to require that every 

school district reporting zeros, regardless of district size 

or numbers of students with disabilities, affirm the zeros 

are 

correct during the CRDC data submission process.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-20-345

K-12 EDUCATION: Education 

Needs to Address Significant 

Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 2 Completed

The Assistant Secretary for the Office for Civil Rights 

should 

develop and implement a CRDC business rule that 

targets schools and school districts that report very low 

numbers 

of incidents and set data-driven thresholds to detect 

such incidents.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-20-345

K-12 EDUCATION: Education 

Needs to Address Significant 

Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 3 Completed

The Assistant Secretary for the Office for Civil Rights 

should develop and implement a CRDC business rule that 

targets schools and schools districts that report very high 

number of incidents and set data-driven thresholds to 

detect such incidents.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-20-345

K-12 EDUCATION: Education 

Needs to Address Significant 

Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 4 Completed

The Assistant Secretary for the Office for Civil Rights 

should apply the CRDC business rule targeting illogical 

data at 

the school level to all schools, regardless of the number 

of incidents reported.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-20-345

K-12 EDUCATION: Education 

Needs to Address Significant 

Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 5 Resolved

The Assistant Secretary for the Office for Civil Rights 

should identify the factors that cause 

underreporting and 

misreporting of restraint and seclusion and take steps to 

help school districts overcome these issues.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-20-345

K-12 EDUCATION: Education 

Needs to Address Significant 

Quality Issues with its 

Restraint and Seclusion Data

OCR GAO 9/4/2020 6 Resolved

The Assistant Secretary for the Office for Civil Rights 

should further refine and clarify federal restraint and 

seclusion definitions and take steps to ensure that this 

information is conveyed to school districts. This could 

include providing common classroom scenarios that 

highlight the differences between a restraint and an 

escort, and a time out and a seclusion.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

64

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-21-96

DRUG MISUSE: Agencies Have 

Not Fully Identified How 

Grants That Can Support Drug 

Prevention Education 

Programs Contribute to 

National Goals

OESE GAO 2/1/2021 1 Completed

The Secretary of Education should work with grantees to 

collect and report performance information for the grants 

to state educational agencies component of the School 

Climate program that relate to achieving the prevention 

education goal of the National Drug Control Strategy.

Completed

GAO reviewed the 

supporting documentation, 

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-22-104444

K-12 Education: Department 

of Education Should Help 

States Address Student 

Testing Issues and Financial 

Risks Associated with Virtual 

Schools, Particularly Virtual 

Charter Schools

OESE GAO 4/12/2022 1 Resolved

The Secretary of Education should examine the 

significantly lower participation rates of students 

attending public virtual schools on 

required state standardized tests to identify challenges 

contributing to the lower participation, and share 

strategies to help states 

increase the participation of these students.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-22-104444

K-12 Education: Department 

of Education Should Help 

States Address Student 

Testing Issues and Financial 

Risks Associated with Virtual 

Schools, Particularly Virtual 

Charter Schools

OESE GAO 4/12/2022 2 Resolved

The Secretary of Education should take steps to help 

states ensure that they report comparable attendance 

data across their virtual 

and brick-and-mortar schools for federal reporting 

purposes.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-22-104444

K-12 Education: Department 

of Education Should Help 

States Address Student 

Testing Issues and Financial 

Risks Associated with Virtual 

Schools, Particularly Virtual 

Charter Schools

OESE GAO 4/12/2022 3 Resolved

The Secretary of Education should identify the factors 

that cause underreporting and misreporting of 

information on management 

organizations that contract with charter schools, 

including virtual charter schools, and take steps to help 

states report accurate data 

on these contracts.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-22-104602

TRIBAL FUNDING Actions 

Needed to Improve 

Information on Federal Funds 

That Benefit Native Americans

OESE GAO 10/25/2022 1 Resolved

The Secretary of Education should ensure that the 

department develops a formal process to ensure 

meaningful and timely input from tribal 

officials when formulating budget requests for programs 

serving tribes and their members.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-22-105024

CRITICAL INFRASTRUCTURE 

PROTECTION: Education 

Should Take Additional Steps 

to Help Protect K-12 Schools 

from Cyber Threats

OESE GAO 1/6/2022 1 Resolved

The Secretary of Education should initiate a meeting with 

the Director of CISA to determine how to update its 

sector-specific plan (SSP) for 

the Education subsector. The plan should assess and 

prioritize federal actions to assist K-12 schools in 

protecting themselves from 

cyberattacks.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-22-105024

CRITICAL INFRASTRUCTURE 

PROTECTION: Education 

Should Take Additional Steps 

to Help Protect K-12 Schools 

from Cyber Threats

OESE GAO 1/6/2022 2 Resolved

The Secretary of Education should make a determination, 

in consultation with the Director of CISA and based on 

current cybersecurity risks, 

on whether subsector-specific guidance is needed for the 

Education subsector.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

65

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-23-105180

K-12 Education: Education 

Should Assess Its Efforts to 

Address Teacher Shortages

OESE GAO 10/27/2022 1 Unresolved

The Secretary of Education should build on the 

department's efforts to raise public awareness about the 

value of teachers by developing 

and including in its Elevating Teachers strategy time 

frames, milestones, and performance measures to gauge 

results.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-23-105180

K-12 Education: Education 

Should Assess Its Efforts to 

Address Teacher Shortages

OESE GAO 10/27/2022 2 Unresolved

The Secretary of Education should direct Federal Student 

Aid and the Offices of Elementary and Secondary 

Education and Special 

Education and Rehabilitative Services to collect resources 

that address the key challenges contributing to teacher 

shortages, and share those 

resources with states and school districts in an easily 

accessible manner to help them address specific 

recruitment and retention challenges.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-23-105480 

CRITICAL INFRASTRUCTURE 

PROTECTION - Additional 

Federal Coordination Is 

Needed to Enhance K-12 

Cybersecurity

OESE GAO 10/26/2022 1 Unresolved

The Secretary of Education, in consultation with the 

Cybersecurity and Infrastructure Security Agency and 

other stakeholders involved in 

updating the Education Facilities Sector-Specific Plan, 

should establish a collaborative mechanism, such as an 

applicable government 

coordinating council, to coordinate cybersecurity efforts 

between agencies and with the K-12 community.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-23-105480

CRITICAL INFRASTRUCTURE 

PROTECTION - Additional 

Federal Coordination Is 

Needed to Enhance K-12 

Cybersecurity

OESE GAO 10/26/2022 2 Unresolved

The Secretary of Education should develop metrics for 

obtaining feedback to measure the effectiveness of 

Education's K-12 cybersecurityrelated products and services that are available for school 

districts.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

GAO-23-105480

CRITICAL INFRASTRUCTURE 

PROTECTION - Additional 

Federal Coordination Is 

Needed to Enhance K-12 

Cybersecurity

OESE GAO 10/26/2022 3 Unresolved

The Secretary of Education, in coordination with federal 

and nonfederal stakeholders, should determine how best 

to help school districts 

overcome the identified challenges and consider the 

identified opportunities for addressing cyber threats, as 

appropriate.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A05-S0001

DEPARTMENTS INTERNAL 

CONTROL FOR STATE PLAN 

REVIEWS

OESE OIG 9/28/2020 1 Resolved

We recommend that the Assistant Secretary for 

Elementary and Secondary Education ensure that OESE - 

1.1 Strengthens its policy for creating and retaining 

records so those records demonstrate adequate and 

proper documentation of OESE's functions, policies, 

decisions, procedures, and essential transactions relevant 

to the review and approval of the McKinney-Vento Act 

section of State plans.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

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ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A05-S0001

DEPARTMENTS INTERNAL 

CONTROL FOR STATE PLAN 

REVIEWS

OESE OIG 9/28/2020 2 Resolved

We recommend that the Assistant Secretary for 

Elementary and Secondary Education ensure that OESE - 

1.2 Makes publicly available all submissions and 

resubmissions of States' plans, including individual and 

consolidated plans, to promote full transparency.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A05-S0001

DEPARTMENTS INTERNAL 

CONTROL FOR STATE PLAN 

REVIEWS

OESE OIG 9/28/2020 3 Resolved

We recommend that the Assistant Secretary for 

Elementary and Secondary Education ensure that OESE - 

1.3 Adheres to its policy and considers all conflict of 

interest information collected from peer reviewers 

before assigning them State plans to review.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 1 Resolved

1.1 We recommend that the Acting Assistant Secretary 

of 

OESE ensure that OSSS staff develop, finalize, and 

implement

adequate plans to monitor SSAE grantees’ performance 

toward achieving the SSAE program’s goals and 

objectives, 

and that such monitoring is used to assist grantees with 

making progress toward the program’s goals and 

objectives.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 2 Resolved

1.2 We recommend that the Acting Assistant Secretary of 

OESE 

ensure that OSSS staff develop, finalize, and implement 

adequate plans to monitor OSSS grantees’ use of funds to 

ensure that funds are being used for allowable activities 

under the SSAE program.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 3 Resolved

1.3 We recommend that the Acting Assistant Secretary 

of OESE ensure that the consolidated monitoring process 

is clearlycommunicated and understood, including how 

many consolidated monitoring reviews each program 

should expect to be involved with, and expectations for 

individual program office monitoring efforts in addition to 

consolidated monitoring.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 4 Resolved

1.4 We recommend that the Acting Assistant Secretary 

of 

OESE develop, finalize, and implement procedures to 

inform

OESE senior management of individual program office 

grantee 

monitoring activities.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

67

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 5 Resolved

1.5 We recommend that the Acting Assistant Secretary 

of 

OESE ensure OSSS staff, as part of OSSS’ risk assessment

process for selecting grantees for monitoring, consider 

the Entity Risk Review internal controls score or 

applicable

findings in A–133 single audit reports.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 6 Resolved

1.6 We recommend that the Acting Assistant Secretary 

of 

OESE ensure OSSS staff are making efforts to assure SEAs 

are meeting public reporting requirements, including 

determining whether SEAs are collecting the required 

data and 

verifying whether SEAs are reporting required data. For 

those 

SEAs that are not, ensure OSSS staff are reminding SEAs 

of 

the requirement to report data and asking about their 

plans for 

doing so.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A19DC0004

SSAE: Audit of the 

Department’s Oversight of the 

Student Support and 

Academic Enrichment 

Program

OESE OIG 8/30/2021 7 Resolved

1.7 We recommend that the Deputy Secretary develop 

regulations or non-regulatory guidance pertaining to SEA 

public

reporting requirements for SSAE data, to include 

timeframes for 

reporting the required data.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A21IL0034

Effectiveness of Charter 

School Programs in Increasing 

the Number of Charter 

Schools

OESE OIG 9/21/2022 1 Resolved

1.1 We recommend that the Deputy Assistant Secretary 

for 

Equity and Discretionary Grants and Support Services 

instruct 

the CSP office to collect data on the number of CSPfunded 

charter schools that remain open for at least 2 years after 

CSP 

funding ended and make that information available to 

the public.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A21IL0034

Effectiveness of Charter 

School Programs in Increasing 

the Number of Charter 

Schools

OESE OIG 9/21/2022 2 Resolved

1.2 We recommend that the Deputy Assistant Secretary 

for 

Equity and Discretionary Grants and Support Services 

instruct 

the CSP office to ensure that CSP grant recipients report 

in 

FPRs, APRs, and data collection forms clear, reliable, and 

timely information on the number of charter schools that 

they 

opened or expanded using CSP funds.

Resolved

The Corrective Action Plan

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

68

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21IL0034

Effectiveness of Charter 

School Programs in Increasing 

the Number of Charter 

Schools

OESE OIG 9/21/2022 3 Resolved

1.3 We recommend that the Deputy Assistant Secretary 

for 

Equity and Discretionary Grants and Support Services 

instruct 

the CSP office to ensure that program officers routinely 

compare the information reported in FPRs and APRs with 

the 

information reported in data collection forms and require 

CSP 

grant recipients to timely reconcile any identified 

discrepancies.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

F19GA0027

Puerto Rico Department of 

Education’s Unallowable Use 

of Temporary Emergency 

Impact Aid for Displaced 

Students Program Funds for 

Payroll Activities

OESE OIG 6/24/2021 1 Completed

(Significant) 1. We recommend that the Assistant 

Secretary 

for the Office of Elementary and Secondary Education, in 

conjunction with the Assistant Secretary/Chief Financial 

Officer 

for the Office of Finance and Operations require the 

Puerto 

Rico DOE to demonstrate that it has implemented 

sufficient 

controls over its payroll system to ensure that 

Department 

Program funds are safeguarded; and, if it cannot, impose 

specific conditions on all Department grants awarded, 

including disaster and pandemic relief grants prohibiting 

the 

use of grant funds for payroll without documentation to 

support 

that payments went to active employees.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

F19GA0027

Puerto Rico Department of 

Education’s Unallowable Use 

of Temporary Emergency 

Impact Aid for Displaced 

Students Program Funds for 

Payroll Activities

OESE OIG 6/24/2021 2 Resolved

(Significant) 2. We recommend that the Assistant 

Secretary 

for the Office of Elementary and Secondary Education, in 

conjunction with the Assistant Secretary/Chief Financial 

Officer 

for the Office of Finance and Operations closely monitor 

the 

Puerto Rico DOE’s implementation of internal controls 

over 

payroll included in its corrective action plan prepared in 

response to the new time and attendance controls 

required by 

the Puerto Rico Financial Oversight and Management 

Board.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

69

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

F19GA0027

Puerto Rico Department of 

Education’s Unallowable Use 

of Temporary Emergency 

Impact Aid for Displaced 

Students Program Funds for 

Payroll Activities

OESE OIG 6/24/2021 3 Resolved

(Significant) 3. We recommend that the Assistant 

Secretary 

for the Office of Elementary and Secondary Education, in 

conjunction with the Assistant Secretary/Chief Financial 

Officer 

for the Office of Finance and Operations require the 

Puerto 

Rico DOE to identify the amount of unallowable payroll 

costs 

charged to the Emergency Impact Aid program and other 

Department program funds and establish a plan to return 

those funds to the Department.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-17-22

Federal Student Loans: 

Education Needs to Improve 

Its Income-Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 1 Resolved

The Secretary of Education should assess and improve, as 

necessary, the quality of data and methods used to 

forecast borrower incomes, and revise the forecasting 

method to account for inflation in estimates.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-17-22

Federal Student Loans: 

Education Needs to Improve 

Its Income-Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 2 Completed

The Secretary of Education should obtain data needed to 

assess the impact of income recertification lapses on 

borrower payment amounts, and adjust estimated 

borrower repayment patterns as necessary.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-22

Federal Student Loans: 

Education Needs to Improve 

Its Income-Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 3 Resolved

The Secretary of Education should complete efforts to 

incorporate repayment plan switching into the agency's 

redesigned student loan model, and conduct testing to 

help ensure that the model produces estimates that 

reasonably reflect trends in Income-Driven Repayment 

plan 

participation.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-17-22

Federal Student Loans: 

Education Needs to Improve 

Its Income-Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 4 Completed

The Secretary of Education should, as a part of the 

agency's ongoing student loan model redesign efforts, 

add the capability to produce separate cost estimates for 

each Income-Driven Repayment plan and more 

accurately reflect likely repayment patterns for each type 

of loan eligible for these plans.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-22

Federal Student Loans: 

Education Needs to Improve 

Its Income-Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 5 Completed

The Secretary of Education should more thoroughly test 

the agency's approach to estimating Income-Driven 

Repayment plan costs, including by conducting more 

comprehensive sensitivity analysis on key assumptions 

and adjusting those assumptions (such as the agency's 

Public Service Loan Forgiveness participation assumption) 

to ensure reasonableness.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

70

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-17-22

Federal Student Loans: 

Education Needs to Improve 

Its Income-Driven Repayment 

Plan Budget Estimates

OFO GAO 12/1/2016 6 Completed

The Secretary of Education should publish more detailed 

Income Driven Repayment plan cost information--

beyond what is regularly provided through the 

President's budget--including items such as total 

estimated costs, sensitivity analysis results, key 

limitations, and expected forgiveness amounts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-675

Small Business Contracting: 

Actions Needed to 

Demonstrate and Better 

Review Compliance with 

Select Requirements for Small 

Business Advocates

OFO GAO 10/5/2017 1 Completed

To address demonstrated noncompliance with section 

15(k) of the 

Small Business Act, as amended, the Secretary of 

Education 

should comply with sections 15(k)(3) and (k)(11) or report 

to 

Congress on why the agency has not complied, including 

seeking 

any statutory flexibilities or exceptions believed 

appropriate.

Completed

GAO reviewed the 

supporting documentation,

the Department is gathering 

additional supporting 

documentation before the 

recommendation will be 

closed.

GAO-20-129

INFORMATION TECHNOLOGY: 

Agencies Need to Fully 

Implement Key Workforce 

Planning Activities

OFO GAO 3/12/2020 1 Completed

The Secretary of Education should ensure that the agency 

fully implements each of the seven key IT workforce 

planning activities it 

did not fully implement.

Completed

GAO is currently reviewing 

all supporting 

documentation.

GAO-22-105397

COVID-19: Current and Future 

Federal Preparedness 

Requires Fixes to Improve 

Health Data and Address 

Improper Payments

OFO GAO 12/19/2022 1 Unresolved

The Secretary of Education should document policies and 

procedures for providing information to the Office of 

Management and Budget 

to better enable it to annually update the Compliance 

Supplement that include steps for (1) establishing 

management's expectations of 

staff competence for key roles (e.g., relevant knowledge, 

skills and abilities) and providing ongoing training, and (2) 

agency officials proactively involving internal 

stakeholders (e.g., the inspector general, general counsel 

and chief financial officer) and external stakeholders 

(e.g., the audit community) when developing audit 

procedures, prior to submitting drafts to the Office of 

Management and Budget, in order to ensure the 

guidance meets users' needs. See the Single Audit 

Compliance Supplement enclosure.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that FSA enhance their 

risk assessment to identify risks impacting financial 

reporting processes.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

71

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that management 

implement the following to improve the effectiveness of 

entity-level controls-in the area of risk assessment, 

improve risk assessment process at the financial 

statement assertion level and at the process level to 

ensure the department is appropriately defining 

objectives to enable the identification of risks and define 

risk tolerances.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that the Department and 

FSA strengthen the risk assessment process by 

considering the impact of IT control deficiencies on 

internal controls over the reliability of information in the 

Department's IT systems. Such considerations should be 

documented.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 1 Resolved

(Significant) 1. We recommend that the Department 

continue to execute the corrective actions as outlined in 

FSA's project plan to comply with the timing requirement 

for the referral of delinquent non-tax debts.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 1 Completed

(Significant) 1. We recommend that the Department 

evaluate, 

develop, and implement a formal process to track and 

report all 

new and separated contractors.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 2 Completed

(Significant) 2. We recommend that FSA identify the 

controls at the service organization for the systems that 

are responsive to risks and that are relevant to FSA's 

financial statements.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 2 Completed

(Significant) 2. We recommend that management 

implement the following to improve the effectiveness of 

entity-level controls-in the area of monitoring activities, 

implement key monitoring controls to ensure that 

corrective action plans are implemented to timely 

remediate control deficiencies identified. In addition, 

increase oversight, review, and accountability over the 

process among various offices and directorates within the 

Department and FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 2 Resolved

(Significant) 2. We recommend that the Department and 

FSA design and implement additional controls, over the 

completeness and accuracy of the underlying data used 

to develop the re-estimate.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

72

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 2 Completed

(Significant) 2. We recommend that the Department 

ensure 

separated contractors are off-boarded and system 

personnel are 

notified in a timely manner to disable or remove access 

to IT 

resources.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 3 Completed

(Significant) 3. We recommend that FSA regularly monitor 

and meet with the service organization to communicate 

and ensure that controls that are relevant to FSA for 

financial reporting are adequately tested for design, 

implementation, and operating effectiveness.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 3 Completed

(Significant) 3. We recommend that the Department 

provide 

training and oversight to Education personnel with 

on/offboarding responsibilities to help ensure new/separated 

contractors are properly tracked.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 4 Completed

(Significant) 4. We recommend that FSA assess the need 

to implement compensating controls for financial 

reporting in the event relevant controls at the service 

organization are not within the scope of the SOC 1 report.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 4 Completed

(Significant) 4. We recommend that FSA validate that 

financial and mixed system security plans have identified 

and documented the required security controls and 

control enhancements and the control implementation 

statuses in the plans as required by NIST SP 800-53. 

Additionally, implement a quality review process of the 

system security plans prior to signing the plans to ensure 

compliance with NIST 800-53 requirements.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 5 Completed

(Significant) 5. We recommend that FSA implement a 

process to evaluate the significance of a deficiency by 

considering the magnitude of impact, likelihood of 

occurrence, and nature of the deficiency and tailor the 

corrective actions to remediate the risk and address the 

root cause. Further, update guidance to ensure that 

quality reviews over the POA&M closure documentation 

are conducted to confirm the noted deficiencies are fully 

addressed to help prevent future reoccurrences.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

73

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 6 Completed

(Significant) 6. We recommend that FSA formally develop 

and implement a quality control review process to ensure 

that the application change control process is followed 

completely and accurately to validate that changes were 

tested and approved prior to migration and post 

implementation validation was performed, the relevant 

documentation and approvals are verified prior to closing 

the change ticket, as required by policy, and supporting 

documentation is retained.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A17-U0001 FY 2020 ED FINANCIAL 

STATEMENT AUDIT OFO OIG 11/16/2020 7 Completed

(Significant) 7. We recommend that FSA ensure 

segregation of duties and least privilege principles are 

adhered to when granting user access to prevent users 

with the ability to develop and/or change application 

code from having update access to the environment 

where the final tested and approved changes are staged 

prior to migration to the financial and mixed systems' 

production environment; and prevent users with access 

to develop code from having update access to the 

production environment. 

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that FSA enhance their 

risk 

assessment to identify risks impacting financial reporting 

processes.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls—in the area of risk assessment, improve the risk 

assessment process at the financial statement assertion 

level 

and at the process level to ensure the department is 

appropriately defining objectives to enable the 

identification of risks and define risk tolerances.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department and 

FSA 

strengthen the risk assessment process by considering 

the 

impact of IT control deficiencies on internal controls over 

the 

reliability of information in the Department’s IT systems. 

Such

considerations should be documented.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

74

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 1 Completed

(Significant) 1 We recommend that the Department 

evaluate, 

develop, and implement a formal process to track and 

report all 

new and separated contractors.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that FSA identify the 

controls at 

the service organization for the systems that are 

responsive to 

risks and that are relevant to FSA’s financial statements.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls—in the area of monitoring activities, implement 

key 

monitoring controls to ensure that corrective action plans 

are 

implemented to timely remediate control deficiencies 

identified. In addition, increase oversight, review, and 

accountability over the process among various offices and 

directorates within the Department and FSA.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department and 

FSA 

design and implement additional review controls that 

operate at a 

sufficient level of precision over the completeness and 

accuracy 

of the underlying data used to develop the re-estimate.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 2 Completed

(Significant) 2 We recommend that the Department 

ensure 

separated contractors are off-boarded and system 

personnel are notified in a timely manner to disable or 

remove access to IT resources.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department and 

FSA 

ensure proper documentation of controls identified to 

evidence 

the review, the conclusion and actions to be taken to 

address 

outstanding differences and/or matters to be researched.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

75

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that FSA regularly 

monitor and 

meet with the service organization to communicate and 

ensure 

that controls that are relevant to FSA for financial 

reporting are 

adequately tested for design, implementation, and 

operating 

effectiveness.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 3 Completed

(Significant) 3 We recommend that the Department 

provide 

training and oversight to Education personnel with 

on/offboarding responsibilities to help ensure new/separated 

contractors are properly tracked.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 4 Resolved

(Significant) 4 We recommend that FSA assess the need 

to 

implement compensating controls for financial reporting 

in the 

event relevant controls at the service organization are 

not within 

the scope of the SOC 1 report.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 4 Completed

(Significant) 4 We recommend that FSA implement a 

process to evaluate the significance of a deficiency by 

considering the magnitude of impact, likelihood of 

occurrence, 

and nature of the deficiency and tailor the corrective 

actions to 

remediate the risk and address the root cause. Further, 

update guidance to ensure that quality reviews over the 

POA&M closure documentation are conducted to confirm 

the 

noted deficiencies are fully addressed to help prevent 

future 

reoccurrences.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 5 Resolved

(Significant) 5 We recommend that FSA formally develop 

and implement a quality control review process to ensure 

that logical access control processes are followed 

completely and accurately to validate logical access 

requests, reviews, and re-certifications.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

76

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 6 Completed

(Significant) 6 We recommend that FSA ensure 

segregation 

of duties and least privilege principles are adhered to 

when 

granting user access to prevent users with the ability to 

develop and/or change application code from having 

update 

access to the environment where the final tested and 

approved changes are staged prior to migration to the 

financial and mixed systems’ production environment; 

and 

prevent users with access to develop code from having 

update access to the production environment.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A21FS0021 FY 2021 ED Financial 

Statement Audit OFO OIG 11/19/2021 7 Resolved

(Significant) 7 We recommend that FSA ensure a 

complete 

and accurate population of application changes can be 

provided. Formally develop and implement a quality 

control 

review process to ensure that the application change 

control 

process is followed and consistently and accurately 

documented.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that management design 

and 

implement controls that require the validation of the 

relevance 

and reliability of underlying data used in developing the 

assumptions related to the subsidy cost estimates. Such 

review should be documented and maintained.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls: improve the risk assessment process at the 

financial 

statement assertion level and at the process level to 

ensure 

the department is appropriately defining objectives to 

enable 

the identification of risks and define risk tolerances.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 1 Unresolved

(Significant) 1. We recommend that the Department 

evaluate, 

develop, and implement a formal process to track and 

report all new and separated contractors.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

77

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 2 Unresolved

(Significant) 2. We recommend that management 

implement 

the following to improve the effectiveness of entity-level 

controls: implement key monitoring controls to ensure 

that 

corrective action plans are implemented to timely 

remediate 

control deficiencies identified. In addition, increase 

oversight, 

review, and accountability over the process among 

various 

offices and directorates within the Department and FSA.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 2 Unresolved

(Significant) 2. We recommend that the Department 

ensure 

separated contractors are off-boarded and system 

personnel are notified in a timely manner to disable or 

remove access to IT resources.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 3 Unresolved

(Significant) 3. We recommend that the Department 

provide 

training and oversight to the Department’s personnel 

with on/off-boarding responsibilities to help ensure 

new/separated contractors are properly tracked.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 4 Unresolved

(Significant) 4. We recommend that the Department 

update 

access review procedures to require the reviewers to 

verify the 

access lists received to be used in the performance of the 

access reviews is complete and accurate and not 

modified prior to commencing the access reviews.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 5 Unresolved

(Significant) 5. We recommend that the Department 

identify and implement a process for the reviewer to 

validate the population generated for review is complete 

and accurate.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 6 Unresolved

(Significant) 6. We recommend that the Department 

enforce 

established access authorization controls and ensure all 

requirements are met prior to granting system access.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 7 Unresolved

(Significant) 7. We recommend that the Department 

formally 

perform and document the periodic reviews of all 

database user accounts in accordance with Department 

policy to confirm access is current, authorized, and 

commensurate with job 

responsibilities.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

78

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 8 Unresolved

(Significant) 8. We recommend that the Department 

ensure the application and database server access 

reviews include the verification of access privileges 

assigned to the user accounts are commensurate with job 

responsibilities and follow the concept of least privilege.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 9 Unresolved

(Significant) 9. We recommend that the Department 

evaluate 

ensure the database and server layers comply with the 

disabling 

of inactive accounts and account lockout duration 

password 

setting requirements, as required by Department policy.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 10 Unresolved

(Significant) 10. We recommend that the Department 

adhere 

to the SSP control requirements and avoid the use of 

generic 

and shared accounts. If generic and shared accounts are 

required, obtain a formal risk acceptance and develop a 

policy 

and procedure to: • Authorize the use of these accounts 

by 

approved personnel, • Control who can access the 

generic/shared accounts and those sensitive actions 

performed by the accounts are logged and reviewed 

every 

time the accounts are used, and • Require that 

generic/shared 

accounts’ passwords are changed each time approved 

personnel separate or transfer from the Department.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 11 Unresolved

(Significant) 11. We recommend that FSA implement a 

process to evaluate the magnitude of impact, likelihood 

of 

occurrence, and nature of the deficiency in order to tailor 

the 

corrective actions to remediate the risk and address the 

root 

cause. Further, update guidance to ensure that quality 

reviews 

over the POA&M closure documentation are conducted 

to 

confirm the noted deficiencies are fully addressed to help 

prevent future reoccurrences.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

79

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 12 Unresolved

(Significant) 12. We recommend that FSA formally 

develop and 

implement a quality control review process to ensure 

that logical access control processes are followed 

completely and accurately to validate logical access 

requests, reviews, and recertifications.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 13 Unresolved

(Significant) 13. We recommend that FSA ensure 

segregation of duties and least privilege principles are 

adhered to when granting user access to prevent users 

from 

having the ability to develop and/or change application 

code 

and having update access to the environment where the 

final 

tested and approved changes are staged prior to 

migration to 

the production environment; and prevent users with 

access to 

develop code from having update access to the 

production 

environment.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 14 Unresolved

(Significant) 14. We recommend that FSA evaluate and 

update the access review control process based on risk 

and enforce segregation of duties.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 15 Unresolved

(Significant) 15. We recommend that FSA reconcile the 

list of 

users’ roles and responsibilities per the identity and 

access 

software tools to the lists that reside in each system 

accessed by such users.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 16 Unresolved

(Significant) 16. We recommend that FSA update access 

review 

procedures to require the reviewer to verify the access 

list, 

received to be used in the performance of the access 

reviews, is complete and accurate and not modified prior 

to commencing the access reviews.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 17 Unresolved

(Significant) 17. We recommend that FSA enforce 

established 

access authorization controls and ensure all requirements 

are 

met prior to granting access to systems.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

80

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22FS0064 FY 2022 ED Financial 

Statement Audit OFO OIG 1/23/2023 18 Unresolved

(Significant) 18. We recommend that FSA ensure a 

complete 

and accurate population of application changes is 

provided. 

Formally develop and implement a quality control review 

process 

to ensure that the application change control process is 

followed 

and consistently and accurately documented.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A22GA0050

U.S. Department of 

Education’s Compliance with 

Improper Payment Reporting 

Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 1 Completed

(Significant) 1.1 We recommend that the Chief Financial 

Officer for the Department develop a plan consistent with 

31 

U.S.C. section

3353(b)(1)(B)(i) through (iii), that describes actions the 

Department will take to bring the Title I, Part A program 

into

compliance with the PIIA and submit it (via the OMB 

Annual 

Data Call) to the appropriate authorizing and 

appropriations

committees of Congress.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A22GA0050

U.S. Department of 

Education’s Compliance with 

Improper Payment Reporting 

Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 1 Completed

(Significant) 2.1 We recommend that the Chief Financial 

Officer for the Department design and implement an 

improper 

payment sampling and estimation plan for its Title I, Part 

A 

program that will produce a reliable estimate. 

Specifically, the 

plan should be appropriate for the sampling of payments 

from 

SEAs that provide program funds to LEAs using an 

advance 

payment process that does not allow the SEA to directly 

link 

expenditures to SEA drawdowns from the G5 system.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A22GA0050

U.S. Department of 

Education’s Compliance with 

Improper Payment Reporting 

Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 2 Completed

(Significant) 2.2 We recommend that the Chief Financial 

Officer for the Department develop and implement 

procedures to ensure that the results the Department 

records in its Title I, Part A program improper payment 

testing spreadsheets are accurate and supported.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

81

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A22GA0050

U.S. Department of 

Education’s Compliance with 

Improper Payment Reporting 

Requirements for Fiscal Year 

2021

OFO OIG 6/27/2022 3 Resolved

(Significant) 2.3 We recommend that the Chief Financial 

Officer for the Department in conjunction with the Chief 

Financial Officer for FSA and Department statisticians, 

develop sampling and estimation plans for the Pell and 

Direct 

Loan programs that will produce reliable estimates. 

Specifically, the plan should produce appropriate and 

accurate confidence intervals; or produce an estimate 

that is 

otherwise appropriate using a methodology approved by 

the 

Director of OMB.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-12-560

Higher Education: Improved 

Tax Information Could Help 

Families Pay for College

OPE GAO 5/18/2012 1 Completed

To help ensure individuals who are eligible to claim a 

higher education tax expenditure are aware of their 

eligibility and the benefit they may receive, the 

Commissioner of Internal Revenue and the Secretary of 

Education should work together to (1) identify 

characteristics of tax filers who are not claiming a higher 

education tax expenditure when they appear to be 

eligible for one and possible reasons for this, and (2) use 

this information to identify strategies to improve 

information provided to eligible students and families.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-12-560

Higher Education: Improved 

Tax Information Could Help 

Families Pay for College

OPE GAO 5/18/2012 2 Resolved

To provide federal policymakers information on the 

relative effectiveness of Title IV programs and higher 

education tax expenditures, the Secretary of Education 

should take advantage of opportunities presented by 

recent and anticipated substantive program changes to 

sponsor and conduct evaluative research into the 

effectiveness of Title IV programs and higher education 

tax expenditures at improving student outcomes.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-15-59

Higher Education: Education 

Should Strengthen Oversight 

of Schools and Accreditors

OPE GAO 12/22/2014 1 Completed

To ensure that accreditors are reliable authorities on 

educational quality, we recommend that the Secretary of 

Education consider further evaluating existing accreditor 

standards to determine if they effectively address 

educational quality in key areas, such as student 

achievement. In carrying out this evaluation, Education 

could consider whether there are additional actions it 

could take, within the scope of its existing authority, to 

assess accreditor standards on an ongoing basis, and if 

appropriate, Education could develop a legislative 

proposal to expand its authority to assess accreditor 

standards.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

82

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-15-59

Higher Education: Education 

Should Strengthen Oversight 

of Schools and Accreditors

OPE GAO 12/22/2014 2 Completed

To strengthen Education’s oversight of schools, we 

recommend that the Secretary of Education ensure that 

Education staff consistently review, record, and respond 

to accreditor sanction information, and clarify its 

guidance on how the agency will respond to specific 

accreditor sanctions.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-15-59

Higher Education: Education 

Should Strengthen Oversight 

of Schools and Accreditors

OPE GAO 12/22/2014 3 Completed

To further strengthen Education’s oversight of schools, 

we recommend that the Secretary of Education 

determine how Education can consistently leverage 

available accreditor sanction data for oversight of schools 

to ensure it can systematically prioritize sanctioned 

schools for program review.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-15-59

Higher Education: Education 

Should Strengthen Oversight 

of Schools and Accreditors

OPE GAO 12/22/2014 4 Resolved

To strengthen Education’s oversight of accreditors 

through the recognition review process, we recommend 

that the Secretary of Education draw upon accreditor 

data to determine whether accreditors are consistently 

applying and enforcing their standards to ensure that the 

education offered by schools is of sufficient quality. For 

example, Education could systematically use available 

information related to the frequency of accreditor 

sanctions or could do additional analyses, such as 

comparing accreditor sanction data with Education’s 

information on student outcomes, to inform its 

recognition reviews

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-15-598

Teacher Preparation 

Programs: Education Should 

Ensure States Identify LowPerforming Programs and 

Improve Information-Sharing

OPE GAO 7/23/2015 1 Resolved

The Secretary of Education should develop a risk-based, 

cost-effective strategy to verify that states are 

implementing a process for assessing whether any 

teacher preparation programs are low-performing.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-15-598

Teacher Preparation 

Programs: Education Should 

Ensure States Identify LowPerforming Programs and 

Improve Information-Sharing

OPE GAO 7/23/2015 2 Completed

The Secretary of Education should study the usefulness of 

Title II data elements for policymakers and practitioners, 

and, if warranted, develop a proposal for Congress to 

eliminate or revise any statutorily-required elements that 

are not providing meaningful information.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-15-598

Teacher Preparation 

Programs: Education Should 

Ensure States Identify LowPerforming Programs and 

Improve Information-Sharing

OPE GAO 7/23/2015 3 Completed

The Secretary of Education should identify potential 

limitations in the Title II data and consistently disclose 

these limitations in the reports, websites, and data tables 

the agency uses to distribute the results. This could 

include more detailed information about data elements 

where definitions vary substantially from state to state or 

teacher preparation program to teacher preparation 

program.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

83

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-15-598

Teacher Preparation 

Programs: Education Should 

Ensure States Identify LowPerforming Programs and 

Improve Information-Sharing

OPE GAO 7/23/2015 4 Completed

The Secretary of Education should develop and 

implement mechanisms to systematically share 

information about teacher preparation program quality 

with relevant Department of Education program offices 

and states (including state Independent Standards 

Boards).

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-17-574

Higher Education: Students 

Need More Information to 

Help Reduce Challenges in 

Transferring College Credits

OPE GAO 10/4/2017 1 Resolved

To help improve students' access to information so that 

they can make well-informed transfer decisions, the 

Secretary of Education should require schools to (1) 

disclose the list of schools with which they have 

articulation agreements online if the school has a 

website, and (2) clearly inform students, on the school's 

website if it has one, when no articulation agreements on 

credit transfer are in place. If the 

department determines that it does not have the 

authority to require this, it should nonetheless encourage 

schools to take these actions (through guidance or other 

means).

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-17-574

Higher Education: Students 

Need More Information to 

Help Reduce Challenges in 

Transferring College Credits

OPE GAO 10/4/2017 2 Completed

To help improve students' access to information so that 

they can make well-informed transfer decisions, the 

Secretary of Education should provide students and their 

families with general transfer information, for example by 

developing a consumer guide and posting it on 

Education's website or augmenting transfer information 

already provided on the website, to help increase 

awareness of key considerations when transferring 

schools.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-18-455

HISTORICALLY BLACK 

COLLEGES AND UNIVERSITIES: 

Action Needed to Improve 

Participation in Education’s 

HBCU Capital Financing 

Program

OPE GAO 8/17/2018 1 Completed

As Education develops the required HBCU Capital 

Financing Program outreach plan, the Executive Director 

of the program should include in the plan (1) ways to 

increase outreach to individual HBCUs so that HBCU 

officials are informed of the program; (2) steps to 

coordinate directly with state university systems to 

specifically address state-level challenges to participation 

and share potential solutions to increase public HBCU 

participation; and (3) ways to further leverage the 

designated bonding authority in its efforts.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-18-455

HISTORICALLY BLACK 

COLLEGES AND UNIVERSITIES: 

Action Needed to Improve 

Participation in Education’s 

HBCU Capital Financing 

Program

OPE GAO 8/17/2018 2 Resolved

The Executive Director of the HBCU Capital Financing 

Program should lead an agency effort to analyze various 

Capital Financing Program loan modifications, including 

the effects of the loan deferments authorized in the 2018 

Consolidated Appropriations Act as well as other 

potential modifications, to assess the potential benefits 

to HBCUs participating in the program, the potential cost 

of these options to the government, and their effect on 

the program's overall financial stability.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

84

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-21-5 

Higher Education: Department 

of Education Should Further 

Assess College Access Grant 

Programs

OPE GAO 8/31/2021 1 Resolved

The Assistant Secretary for the Office of Postsecondary 

Education should take additional steps to ensure the 

performance data TRIO grantees report are reliable.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-21-5 

Higher Education: Department 

of Education Should Further 

Assess College Access Grant 

Programs

OPE GAO 8/31/2021 2 Resolved

The Assistant Secretary for the Office of Postsecondary 

Education should develop a plan—with specific actions 

and milestone dates—for assessing the effectiveness of 

TRIO programs that serve students using methods that 

are consistent with its statutory authority.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A20CA0029

The Office of Postsecondary 

Education’s Oversight of 

Higher Education Emergency 

Relief Fund Grants

OPE OIG 6/1/2022 1 Resolved

(Significant) 1.1 We recommend that the Assistant 

Secretary for 

OPE— Develop guidance containing key steps for OPE 

staff to follow in the event that they are tasked with 

implementing emergency programs when experiencing 

resource and time constraints.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A20CA0029

The Office of Postsecondary 

Education’s Oversight of 

Higher Education Emergency 

Relief Fund Grants

OPE OIG 6/1/2022 2 Resolved

(Significant) 1.2 We recommend that the Assistant 

Secretary 

for OPE — Develop a monitoring framework for the 

HEERF program that uses a risk assessment process to 

identify and prioritize significant program risks, and 

design 

and implement a risk-based monitoring plan and 

associated 

key control activities. The plan should ensure that OPE 

focuses its monitoring efforts and targets its resources on 

schools and areas identified as posing higher risks of 

noncompliance with program requirements, including

those 

related to uses of funds, and on performance outcomes 

established in alignment with HEERF program objectives, 

which OPE must also ensure are clearly defined and 

assessed on an ongoing basis.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

F20CA0047

Duplicate Higher Education 

Emergency Relief Fund Grant 

Awards 

OPE OIG 6/9/2022 1 Resolved

(Significant) We recommend that the Assistant 

Secretary 

for Postsecondary Education design and implement 

written 

policies and procedures for HEERF and other future 

emergency programs that specifically address (1) 

application 

and award verification procedures designed to prevent 

duplicate awards from occurring, (2) quality assurance 

reviews of obligated HEERF funds including analyses to 

identify duplicate awards, and (3) the correction and 

documentation of erroneous awards in a timely manner.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

85

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-22-105065

Privacy: Dedicated Leadership 

Can Improve Programs and 

Address Challenges

OPEPD GAO 11/30/2022 1 Unresolved

The Secretary of Education should establish a time frame 

for updating the department's policies for creating, 

reviewing, and 

publishing system of records notices, and make these 

updates.

Unresolved

The Corrective Action Plan is 

still being developed by the 

program office 

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 1 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--1.1 

Allocate appropriate resources to the Compliance Office 

based on the stated priority of reducing or eliminating 

the investigation backlog so that FERPA complaints are 

resolved in a timely manner.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 2 Resolved

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.2 Work with the Office of General Counsel to resolve 

outstanding policy issues that impede the Compliance 

Office's ability to investigate certain FERPA complaints.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 3 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.3 Implement an effective FERPA complaint tracking 

system that allows the Compliance Office to account for 

and track all complaints it receives, including the status 

and outcome of each complaint, and that provides an 

effective mechanism for reliable performance 

measurement and reporting.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 4 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.4 Use reliable performance data to design and 

implement appropriate performance standards for the 

Compliance Office as a whole and for individual 

personnel responsible for handling complaints.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 5 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.5 Investigate all complaints that meet the criteria 

requiring investigation and do not place complaints into 

an "inactive" status.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 6 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.6 Revise processes for resolving FERPA complaints to 

ensure effective and appropriate communication with the 

complainant, to include providing dismissal notifications, 

updates, and responses to inquiries in a timely manner 

and recording all communication in the tracking system.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

86

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

A09-R0008

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 7 Completed

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.7 Design and implement a risk-based approach to 

processing and resolving FERPA complaints, where 

complaints deemed highest risk are prioritized. Risk can 

be evaluated based on the subject matter of the 

complaint, the severity of risk to student privacy, the 

number of students affected, or other relevant factors.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

A09-R0008 

OCPO'S CONTROLS OVER THE 

PROCESSING OF FERPA 

COMPLAINTS

OPEPD OIG 11/26/2018 8 Resolved

We recommend that the Acting Assistant Secretary of the 

Office of Management require the Privacy Office to--

1.8 Review and evaluate its current policies and 

procedures for processing FERPA complaints to ensure 

they are complete and appropriate.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-18-94

Private School Choice: Federal 

Actions Needed to Ensure 

Parents Are Notified About 

Changes in Rights for Students 

with Disabilities

OSERS GAO 11/30/2017 1 Resolved

The Assistant Secretary for Special Education and 

Rehabilitative 

Services should review information provided by states 

related to changes in federal special education rights 

when a parent places a student with a disability in a 

private school and work with states to correct inaccurate 

information.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented. 

GAO-16-343

Higher Education: Actions 

Needed to Improve Access to 

Federal Financial Assistance 

for Homeless and Foster 

Youth

OUS GAO 6/22/2016 1 Completed

To help foster and unaccompanied homeless youth 

better navigate the college admissions and federal 

student aid processes, the Secretaries of Education and 

HHS should jointly study potential options for 

encouraging and enabling child welfare caseworkers, 

McKinney-Vento homeless youth liaisons, and other 

adults who work with these youth to more actively assist 

them with college planning.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-16-343

Higher Education: Actions 

Needed to Improve Access to 

Federal Financial Assistance 

for Homeless and Foster 

Youth

OUS GAO 6/22/2016 2 Completed

To help foster and unaccompanied homeless youth, as 

well as adults who assist these youth, better navigate the 

federal student aid process and obtain information about 

college resources, the Secretary of Education, in 

consultation with the Secretary of HHS, should create 

webpages directed to homeless and foster youth so they 

can more easily find tailored and centralized information 

about available federal and other resources, such as Pell 

Grants, Chafee Education and Training Voucher Program 

(Chafee ETV Vouchers), and waivers for college admission 

tests.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 
SALARIES AND EXPENSES OVERVIEW

GAO-IG Act – Table of Open Recommendations

87

ACN Audit Title Office Issuer Final Report 

Issue Date Rec # Rec Status Rec Text Audit Status Current Status

GAO-16-343

Higher Education: Actions 

Needed to Improve Access to 

Federal Financial Assistance 

for Homeless and Foster 

Youth

OUS GAO 6/22/2016 3 Resolved

To help college financial aid administrators more 

effectively implement eligibility rules for unaccompanied 

homeless youth, the Secretary of Education should make 

available an optional worksheet or form that college 

financial aid administrators can voluntarily use to 

document 

unaccompanied homeless youth status or encourage the 

use of 

existing forms that are available.

Resolved

The Corrective Action Plan 

has been developed and the 

recommendation is being 

implemented.

GAO-16-343

Higher Education: Actions 

Needed to Improve Access to 

Federal Financial Assistance 

for Homeless and Foster 

Youth

OUS GAO 6/22/2016 4 Completed

To help homeless youth more easily access federal 

student aid, the Secretary of Education should clarify its 

guidance to financial aid administrators and students 

about whether financial aid administrators should accept 

any unaccompanied homeless youth determination 

provided by McKinney-Vento homeless liaisons or other 

authorized officials even if a student is not in high school 

or receiving program services.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete. 

GAO-16-343

Higher Education: Actions 

Needed to Improve Access to 

Federal Financial Assistance 

for Homeless and Foster 

Youth

OUS GAO 6/22/2016 5 Completed

To enhance access to federal student aid for 

unaccompanied homeless youth, the Secretary of 

Education should consider developing a legislative 

proposal for congressional action to simplify the 

application process so that once a student has received 

an initial determination as an unaccompanied homeless 

youth, the student will not be required to have that 

status re-verified in subsequent years but attest to their 

current status on the Free Application for Federal Student 

Aid, unless a financial aid administrator has conflicting 

information.

Resolved

Action has been taken. The 

recommendation remains 

open until all other 

recommendations have 

been complete.