### Page 1 of 9

ED FORM 2000 OMB No. 1845
- 0026 Expiration Date: 0 6 / 30 / 2012 U. S. Department Of Education Federal Family

Edu cation L oan Program Guarant y Agency Financial Report

Cover Page Guarant y Agency State Name: _________________ Guarant y Agency Code: _____ **Authority:** The collection of this information is authorized by the Higher Education Act of 1 965, as amended, Part B, Federal Family

Education L oan Program (20 U.S.C. 1071 Et Seq.). **Reporting Burden:** According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless such collection display s a valid, OMB control number. The valid OMB control number for this information collection is **1845 -**  **0026 .**  Public reporting burden for this collection of information is estimated to average 55 hours per response, including time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information
. The obligation to respond to this collection is required to obtain or retain a benefit , as cited in 34CFR 682.400
. Send comments regarding the burden estimate or an y other aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Education, 400 Maryland Ave., SW, Washington, DC 20210
- 4537 or email ICDocketMgr@ed.gov and reference the OMB Control Number 1845
- 0026
. Note: Please do not return the completed Guaranty Agency Financial Report to this address
. If **you have any comments or concerns regarding the status o f your individual submission of this form, write**  **directly to:** Guaranty

Agency Reporting, U.S. Department of Education, 830 First Street, NE, 5 th 

### Floor, Washington, D.C. 20202 or email FSA_GAR@ed.gov
. **Warning:** Any person who knowingl y and willfull y destro ys or conceals an y record relating to the provision of assistance

under Title IV of the Higher Education Act of 1965, as amended, or attempts to so destroy or conceal with intent to defraud the United States or to p revent the United States from enforcing any right obtained b y subrogation under Part B of Title IV, shall upon conviction thereof, be fined not more than $20,000 or imprisoned not more than 5 years, or both, under the provisions of 20 U.S.C. 1097. **Inst ructions:**  There are separate instructions for the completion of this form. Please read those instructions carefully before completing the form.

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **For Month Of: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 2 of 9 **MR -**  **1 Claims Paid**  **$_____________________** MR
- 1
- A Defaults
- Net $ $ MR
- 1
- B Exempt/Lender of Last Resort $ MR
- 1
- C Death/Disability $ MR
- 1
- D Closed School/False Certification $ MR
- 1
- E Bankruptcy $ MR
- 1
- F Unpaid Refunds $ MR
- 1
- G Discharges $ **MR -**  **2 Borrower Paym**  **ent Return (Closed School/False**

**C ertification)**  **$______________________** $ $ $ **MR -**  **3 Status Changes**  **$______________________** MR
- 3
- A Death/Disability $ $ MR
- 3
- B Closed School/False Certification $ $ MR
- 3
- C Bankruptcy $ $ **MR -**  **4 TOP Overpaym**  **ents $** 

**______________________** $ $ $ **MR -**  **5 Repurchases**  **- CFY**  **$______________________** MR
- 5
- A Defaults $ $ $ MR
- 5
- B Exempt/Lender of Last Resort $ $ MR
- 5
- C Death/Disability $ $ MR
- 5
- D Closed School/False Certification $ $ MR
- 5
- E Bankruptcy $ $

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **For Month Of: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 3 of 9 **MR -**  **6 Repurchases**  **- PFY**  **$______________________** MR
- 6
- A Defaults $ $ $ MR
- 6
- B Exempt/Lender of Last Resort $ $ MR
- 6
- C Death/Disability $ $ MR
- 6
- D Closed School/False Certification. $ $ MR
- 6
- E Bankruptcy $ $ **MR -**  **7 Partial Refunds**  **- CFY**  **$______________________** MR
- 7
- A Defaults $ MR
- 7
- B Exempt/Lender of Last Resort $ MR
- 7
- C Death/Disability $ MR
- 7
- D Closed School/False Certification. $ MR
- 7
- E Bankruptcy $ **MR -**  **8 Partial Re**  **funds -**  **PFY $______________________**  MR
- 8
- A Defaults $ MR
- 8
- B Exempt/Lender of Last Resort $ MR
- 8
- C Death/Disability $ MR
- 8
- D Closed School/False Certification. $ MR
- 8
- E Bankruptcy $ **MR -**  **9 Overstated Claim**  **s $________** 

**______________** MR
- 9
- A Defaults $ MR
- 9
- B Exempt/Lender of Last Resort $ MR
- 9
- C Death/Disability $ MR
- 9
- D Closed School/False Certification. $ MR
- 9
- E Bankruptcy $

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **For Month Of: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 4 of 9 **MR -**  **10 Rehabilitated Loan Refund**  **$_________________**

**_____** $ MR
- 10
- A Rehabilitated Loans $ $ $ **MR -**  **11 FFEL Consolidation Refund**  **$______________________** $ $ MR
- 11
- A FFEL Consolidation
- Pay of f $ $ MR
- 11
- B FFEL Consolidation
- GA Retention $ $ $ **MR -**  **12 GA Administrative**  **Wage Garnishment $______________________**  $ $ $ MR
- 12
- A Ad ministrative Wage Garnishment
- Total Collected $ $ $ MR
- 12
- B Ad ministrative Wage Garnishment
- GA Retention $ $ $ **MR -**  **13 Default Collections**  **$______________________** $ $ $ MR
- 13
- A Default Collections
- Total Collected $ $ $ MR
- 13
- B Default Collections
- GA Retention $ $ $ **MR -**  **14 Bankruptcy Collections**  **$______________________** $ $ $ **MR -**  **15 Default FFEL Consolidated by DL**  **Fee $______________________**  **MR -**  **16 Total**  **$______________________**

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **For Month Of: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 5 of 9 **Non -**  **Payment Activity Treasury Offset Program**  **MR -**  **17** Treasury Offset $ $ $ **MR -**  **18** Non
- Federal Share Offset $ $ $ **MR -**  **19** Treasury Offset Reversals $ $ $

**Status C hanges**  **- Account Balance at Conversion**  **MR -**  **20** Default/Lender of Last Resort to Death or Disability $ $ $ **MR -**  **21** Default/Lender of Last Resort to Closed School/

False Certification $ $ $ **MR -**  **22** Default /Lender of last Resort to Bankruptcy $ $ $ **MR -**  **23** Bankruptcy to Default/Lender of Last Resort $ $ $

**Agency Accruals MR** **- 24**  Collection Terminations $ $ $ **MR -**  **25** Com

promises $ $ $ **MR -**  **26** Agency's Accruals $ $ **MR -**  **27** Default FFEL Consolidated by Direct Loan Program $ $ $ **MR -**  **28** Subrogated Loans $ $ $ **MR -**  **29** Default Loans Transferred Out $ $ $ **MR -**  **30** Default Loans Transferred In $ $ $ **MR -**  **31** Other Transactions Affecting Federal Receivables $ $ $ **MR -**  **32** Ending Balance on Defaulted Loans $ $ $

**Delinquency by Debt M**  **R -**  **33** Not Delinquent $ $ **MR -**  **34** 1
- 90 days $ $ **MR -**  **35** 91
- 180 days $ $ **MR -**  **36** 181
- 365 days $ $ **MR -**  **37** 1
- 2 years $ $ **MR -**  **38** 2
- 6 Years $ $ **MR -**  **39** 6
- 10 Years $ $ **MR -**  **40** Over 10 Years $ $

**Bankruptcy MR** **- 41**  E nding Balance on Bankruptcies $ $ $ **MR -**  **42** Bankruptcies Transferred $ $ $

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: ______ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **Fiscal Year End Date: __/____ Expiration Date:**  **xx/xx/xxxx** ITEM NO. CATEGORY AMOUNT/ CY ACTUAL CY + 1

PROJECTI ON CY + 2

PROJECTI ON CY + 3

PROJECTI ON CY + 4

PROJECTI ON CY + 5

PROJECTI ON

Page 6 of 9 **LOANS IN REPAYMENT AR**  **- 1**  Loans Guaranteed (Except

Federal Consolidation) $ **AR -**  **2** All Loans Canceled (Except

Federal Consolidation) $ **AR -**  **3** Federal Consoli dation Loans

Guaranteed $ **AR -**  **4** Federal Consolidation All

Loans Canceled $ **AR -**  **5** Uninsured Loans $ **AR -**  **6** Loans Transferred In $ **AR -**  **7** Loans Transferred Out $ **AR -**  **8** Default Claims Paid $ **AR -**  **9** Bankruptcy Claims Pai d $ **AR -**  **10** Death and Disability Claims Paid $ **AR -**  **11** Closed School/False Certification

Claims Paid $ **AR -**  **12** Loans Paid in Full $ **AR -**  **13** Federal Stafford and Unsubsidized

Stafford Interim Loans $ **AR -**  **14** Total Loans in Deferm ent Prior to

First Payment $

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **Fiscal Year End Date: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 7 of 9 **FEDERAL FUND AR** **- 15**  Beginning Balance (from 9/30/xx) $ $ $ $ $ $ **AR -**  **16** Investment Income $ $ $ $ $ $ **AR -**  **17** Reinsurance from ED $ $ $ $ $ $ **AR -**  **18** Collections of Defaulted Loans
-

Reinsurance Complement $ $ $ $ $ $ **AR -**  **19** Insurance Premiums $ $ $ $ $ $ **AR -**  **20** Other Revenues $ $ $ $ $ $ **AR -**  **21** Claims Expensed to Lenders $ $ $ $ $ $ **AR -**  **22** Recall of Federal Funds to the

Restricted Account $ $ $ $ $ $ **AR -**  **23** Transfer to Operating Fund for

Default Aversion $ $ $ $ $ $ **AR -**  **24** Transfer to Operating Fund for

Account Maintenance Fee $ **AR -**  **25** Other Expenses $ $ $ $ $ $ **AR -**  **26** Ending Balance $ $ $ $ $ $ **AR -**  **27** Amount Transferred from Federal

Fund To Operating Fund for Operating Expenses (Repayable) $ $ $ $ $ $ **AR -**  **28** Amount Received from

Operating Fund to Repay Advance for Operating Expenses $ $ $ $ $ $ 

### OPERATING FUND **AR -**  **29** Beginning Balance (from 9/30/xx) $ $ $ $ $ $ **AR -**  **30** Defaul t Aversion Fee Revenue $ $ $ $ $ $ **AR -**  **31** Loan Processing and Issuance Fee

Revenue $ $ $ $ $ $ **AR -**  **32** Account Maintenance Fee

Revenue Received from ED $ $ $ $ $ $ **AR -**  **33** Transfer from Federal Fund for

Account Maintenance Fee $ $ $ $ $ $ **AR -**  **34** Collections of Defaulted Loans

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **Fiscal Year End Date: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 8 of 9 Less Reinsurance Complement $ $ $ $ $ $ **AR -**  **35** Investment Income $ $ $ $ $ $ **AR -**  **36** Other Revenues (FFEL and Non

FFEL) **AR -**  **37** Collections of Defaulted Loans

(Secretary's Equitable S hare) $ $ $ $ $ $ **AR -**  **38** Operating Expenses $ $ $ $ $ $ **AR -**  **39** Other Expenditures (FFEL &Non
-

FFEL) $ $ $ $ $ $ **AR -**  **40** Ending Balance $ $ $ $ $ $ **AR -**  **41** Amount Received from Federal

Fund for Operating Expenses $ $ $ $ $ $ **AR -**  **42** Amount Re paid to Federal Fund

For Operating Expenses $ $ $ $ $ $ 

### RESTRICTED ACCOUNT **AR -**  **43** Beginning Balance (from 9/30/xx) $ $ $ $ $ $ **AR -**  **44** Recall of Federal Funds from

Federal Fund $ $ $ $ $ $ **AR -**  **45** Investment Income on Restricted

Account $ $ $ $ $ $ **AR -**  **46** Investment Income on Restricted

Account Expensed for Default Prevention $ $ $ $ $ $ **AR -**  **47** Ending Balance $ $ $ $ $ $

# GUARANTY AGENCY FINANCIAL REPORT **Guaranty Agency Code: _____ -**  **Guaranty Agency State Name: ______ OMB No. 1845**  **- 0026**  **Fiscal Year End Date: __/____ Expiration Date : xx/xx/xxxx**  ITEM NO. CATEGORY AMOUNT DUE TO/(FROM) GUARANTOR PRI NCI PAL AMOUNT IN TEREST

AMOUNT OTHER

AMOUNTS

Page 9 of 9 **BALANCE SHEET SECTION AR** **- 48**  Cash, Cash Equivalents and

Investments $ **AR -**  **49** Restricted Account Cash, Cash

Equivalents and Investments $ **AR -**  **50** Net Investment in Property, Plant,

Equipment, and Inventory $ **AR -**  **51** Accounts Receivable from ED $ **AR -**  **52** Other Assets $ **AR -**  **53** Accounts Payable, Accrued

Expenses and Other Current Liabilities $ **AR -**  **54** Accounts Payable to ED $ **AR -**  **55** Other Liabilities $ **AR -**  **56** Allowances and Other Non
- Cash

Charges to Federal Fund $ **AR -**  **57** Federal Fund Balance $