FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

72 FY 2019 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2019

(Dollars in Millions)

(Unaudited)

Federal Student Aid 

Budgetary

Non-Budgetary Credit 

Reform Financing 

Accounts

BUDGETARY RESOURCES

Unobligated Balance from Prior Year Budget Authority (Net) (Note 11) $ 15,378 $ 14,858 

Appropriations (Discretionary and Mandatory) 69,804 - 

Borrowing Authority (Discretionary and Mandatory) (Note 11) - 148,272 

Spending Authority from Offsetting Collections (Discretionary and Mandatory) 409 57,418 

Total Budgetary Resources $ 85,591 $ 220,548 

STATUS OF BUDGETARY RESOURCES

New Obligations and Upward Adjustments (Total) $ 71,433 $ 202,405 

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 11,361 - 

Unapportioned, Unexpired Accounts 1,935 18,143 

Unexpired Unobligated Balance, End of Year $ 13,296 $ 18,143 

Expired Unobligated Balance, End of Year 862 - 

Unobligated Balance, End of Year (Total) $ 14,158 $ 18,143 

Total Status of Budgetary Resources $ 85,591 $ 220,548 

OUTLAYS, NET

Outlays, Net (Discretionary and Mandatory) $ 69,396 $ 40,085 

Distributed Offsetting Receipts (-) (Note 11) (12,145) - 

Agency Outlays, Net (Discretionary and Mandatory) (Notes 11 & 12) $ 57,251 $ 40,085 
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) | FINANCIAL SECTION

FY 2019 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 73

Office of Elementary and 

Secondary Education

Office of Special Education 

and Rehabilitative Services Other Combined

Total

Budgetary Budgetary Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

Budgetary

Non-Budgetary 

Credit Reform 

Financing Accounts

$ 2,049 $ 242 $ 562 $ 169 $ 18,231 $ 15,027 $ 33,258 

23,773 17,150 7,792 - 118,519 - 118,519 

- - - 221 - 148,493 148,493 

2 - 13 103 424 57,521 57,945 

$ 25,824 $ 17,392 $ 8,367 $ 493 $ 137,174 $ 221,041 $ 358,215 

$ 23,934 $ 17,151 $ 7,882 $ 312 $ 120,400 $ 202,717 $ 323,117 

1,847 22 351 - 13,581 - 13,581 

- - (52) 181 1,883 18,324 20,207 

$ 1,847 $ 22 $ 299 $ 181 $ 15,464 $ 18,324 $ 33,788 

43 219 186 - 1,310 - 1,310 

$ 1,890 $ 241 $ 485 $ 181 $ 16,774 $ 18,324 $ 35,098 

$ 25,824 $ 17,392 $ 8,367 $ 493 $ 137,174 $ 221,041 $ 358,215 

$ 23,123 $ 16,581 $ 7,536 $ 17 $ 116,636 $ 40,102 $ 156,738 

- - (128) - (12,273) - (12,273)

$ 23,123 $ 16,581 $ 7,408 $ 17 $ 104,363 $ 40,102 $ 144,465 
FINANCIAL SECTION | REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

74 FY 2019 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION

United States Department of Education Combining Statement of Budgetary Resources 

For the Year Ended September 30, 2018

(Dollars in Millions)

(Unaudited)

Federal Student Aid 

Budgetary

Non-Budgetary Credit 

Reform Financing 

Accounts

BUDGETARY RESOURCES

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

Appropriations (Discretionary and Mandatory) 48,627 - 

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

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

Total Budgetary Resources $ 61,035 $ 244,841 

STATUS OF BUDGETARY RESOURCES

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

Unobligated Balance, End of Year:

Apportioned, Unexpired Accounts 12,290 - 

Unapportioned, Unexpired Accounts 2,168 23,457 

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

Expired Unobligated Balance, End of Year 575 - 

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

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

OUTLAYS, NET

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

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

Agency Outlays, Net (Discretionary and Mandatory) (Notes 11 & 12) $ 18,597 $ 83,059 
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED) | FINANCIAL SECTION

FY 2019 AGENCY FINANCIAL REPORT | U.S. DEPARTMENT OF EDUCATION 75

Office of Elementary and 

Secondary Education

Office of Special Education 

and Rehabilitative Services Other Combined

Total

Budgetary Budgetary Budgetary

Non-Budgetary 

Credit Reform 

Financing 

Accounts

Budgetary

Non-Budgetary 

Credit Reform 

Financing Accounts

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

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

- - - 354 - 167,897 167,897 

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

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

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

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

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

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

49 285 272 - 1,181 - 1,181 

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

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

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

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

$ 21,536 $ 16,318 $ 7,259 $ 41 $ 63,710 $ 83,100 $ 146,810