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A member firm of Ernst & Young Global Limited
Ernst & Young LLP Westpark Corporate Center 8484 Westpark Drive McLean, VA 22102 Tel: 703-747-1000 www.ey.com
Report of Independent Auditors To the Inspector General U.S. Department of Education We have audited the accompanying reclassified consolidated balance sheets as of September 30, 2012 and 2011, and the related reclassified consolidated statements of net cost and changes in net position for the fiscal years then ended (hereinafter referred to as the special-purpose financial statements) contained in the special-purpose closing package of the U.S. Department of Education (the Department). These special-purpose financial statements are the responsibility of the Department’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 07-04, Audit Requirements for Federal Financial Statements, as amended. Those standards and bulletin require that we plan and perform the audit to obtain reasonable assurance about whether the special-purpose financial statements are free of material misstatement. We were not engaged to perform an audit of the Department’s internal control over financial reporting for the special-purpose financial statements. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Department’s internal control over financial reporting for the special-purpose financial statements. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the special-purpose financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. The accompanying special-purpose financial statements and accompanying notes contained in the special-purpose closing package have been prepared for the purpose of complying with the requirements of the U.S. Department of the Treasury’s Financial Manual (TFM) Volume I, Part 2, Chapter 4700, as described in Note 1, solely for the purpose of providing financial information to the U.S. Department of the Treasury and the U.S. Government Accountability Office to use in preparing and auditing the Financial Report of the U.S. Government, and are not intended to be a complete presentation of the Department’s financial statements. In our opinion, the special-purpose financial statements referred to above present fairly, in all material respects, the financial position of the Department as of September 30, 2012 and 2011,
Report of Independent Auditors Page 2
A member firm of Ernst & Young Global Limited
and its net cost and changes in net position, for the years then ended, in conformity with accounting principles generally accepted in the United States of America and the presentation pursuant to the requirements of the TFM Chapter 4700. U.S. generally accepted accounting principles require that the information in the Other Data Report Nos. 1 through 16 (except for the information entitled “Threshold” in Other Data Report No. 8, which are discussed in the next paragraph) be presented to supplement the basic general-purpose financial statements. Such information, although not a part of the basic general-purpose financial statements, is required by the Federal Accounting Standards Advisory Board who considers it to be an essential part of financial reporting for placing the basic general-purpose financial statements in an appropriate operational, economic, or historical context. This information is presented to supplement the basic special-purpose financial statements in accordance with TFM Chapter 4700. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic special-purpose financial statements, and other knowledge we obtained during our audits of the basic special-purpose financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The information entitled “Threshold” in Other Data Report No. 8 and the information in the sections entitled “Threshold” in FR Notes Report Nos. 2, 4A, 4B, 8, 11 and 15; the information in the Closing Package Line Reclassification Summary Report – Balance Sheet; the information in the Closing Package Line Reclassification Summary Reports – Statement of Net Cost and Statement of Changes in Net Position; and the information in the Closing Package Line Reclassification Summary Report – Custodial Activity are presented for purposes of additional analysis and are not a required part of the special-purpose financial statements. This information has not been subjected to the auditing procedures applied in the audits of the special-purpose financial statements and, accordingly, we express no opinion on it. In accordance with Government Auditing Standards and OMB Bulletin No. 07-04, as amended, we have also issued our reports dated November 16, 2012 on our consideration of the Department’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws and regulations and other matters. The purpose of those reports is to describe the scope of our testing of internal control over financial reporting and compliance, and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. Those reports are an integral part of an audit performed in accordance with Government Auditing Standards and OMB Bulletin No. 07-04, as amended, and should be considered in assessing the results of our audit.
Report of Independent Auditors Page 3
A member firm of Ernst & Young Global Limited
Management of the Department is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audits of the special-purpose financial statements, we also considered the Department’s internal control over the financial reporting process for the special-purpose financial statements and compliance with the TFM Chapter 4700. Management is responsible for establishing and maintaining internal control over financial reporting, including Other Data, and for complying with laws and regulations, including compliance with the TFM Chapter 4700 requirements. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. However, as discussed below, we identified a certain deficiency in internal control that we consider to be a material weakness and two other deficiencies that we consider to be significant deficiencies. As noted in our report dated November 16, 2012, our Report on Internal Control identified one material weakness related to controls surrounding the Department’s Debt Management Collection System and ACS, Inc. Education Servicing System and two significant deficiencies related to credit reform estimation process and controls surrounding information systems. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected on a timely basis. We consider the deficiencies related to controls surrounding the Department’s Debt Management Collection System and ACS, Inc. Education Servicing System to be a material weakness. A significant deficiency is a deficiency or a combination of deficiencies in internal control that in our professional judgment is less severe than a material weakness, yet is of sufficient importance to merit the attention by those charged with governance. We consider the deficiencies related to the credit reform estimation process and controls surrounding information systems to be significant deficiencies. Our tests of compliance with the TFM Chapter 4700 requirements disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and OMB Bulletin No. 07-04, as amended. However, our testing of the closing package revealed errors in the reclassified financial statements and in the intra-governmental balances reported. The Department’s review procedures failed to capture these matters which we consider to be a significant deficiency in internal control as defined above. We recommend that
Report of Independent Auditors Page 4
A member firm of Ernst & Young Global Limited
the Department strengthen its formal written policies and procedures, provide effective training and perform a through detailed review of the closing package, with special attention to the reclassification entries. Providing opinions on internal control over the financial reporting process for the special-purpose financial statements or on compliance with the TFM Chapter 4700 requirements, were not objectives of our audits of the special-purpose financial statements and, accordingly, we do not express such opinions. This report is intended solely for the information and use of the Department, the U.S. Department of the Treasury, the Office of Management and Budget and the U.S. Government Accountability Office in connection with the preparation and audit of the Financial Report of the U.S. Government and is not intended to be and should not be used by anyone other than these specified parties.
November 16, 2012
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ial M
anag
emen
t Ser
vice
Gov
ernm
entw
ide
Fina
ncia
l Rep
ort S
yste
m
GF0
03F-
Clo
sing
Pack
age
Fina
ncia
l Sta
tem
ent R
epor
t
11-1
6-20
12 1
3:38
:58
- 6 -
9100
-Dep
artm
ent o
f Edu
catio
n
STA
TEM
ENT
OF
CH
AN
GES
IN N
ET P
OSI
TIO
N
Expe
nditu
re tr
ansf
ers-
in o
f fin
anci
ngso
urce
sEx
pend
iture
Tra
nsfe
rs-o
ut o
ffin
anci
ng so
urce
sN
onex
pend
iture
Tra
nsfe
rs-In
of
Fina
ncin
g So
urce
s - C
apita
l Tra
nsfe
rsN
onex
pend
iture
Tra
nsfe
rs-o
ut o
fFi
nanc
ing
Sour
ces -
Cap
ital T
rans
fers
Colle
ctio
ns fo
r Oth
ers T
rans
ferre
d to
the
Gen
eral
Fun
dA
ccru
al fo
r Am
ount
s to
be C
olle
cted
for O
ther
s and
Tra
nsfe
rred
to th
eG
ener
al F
und
Oth
er b
udge
tary
fina
ncin
g so
urce
sTo
tal B
udge
tary
Fin
anci
ng S
ourc
es
Oth
er F
inan
cing
Sou
rces
:Tr
ansf
ers-
in W
ithou
t Rei
mbu
rsem
ent
Tran
sfer
s-ou
t With
out
Reim
burs
emen
tIm
pute
d Fi
nanc
ing
Sour
ceN
on-E
ntity
Col
lect
ions
Tra
nsfe
rred
to th
e G
ener
al F
und
Acc
rual
for N
on-e
ntity
Am
ount
s to
be C
olle
cted
and
Tra
nsfe
rred
to th
eG
ener
al F
und
Oth
er n
on-b
udge
tary
fina
ncin
g
0
0
0
51 0
0
(393
)(9
8,22
2) 0
0
(34)
40,
730
(2,8
15) 0
0
0
0
24 0
0
(1,3
00)
(94,
622) 0
0
(38)
50,
311
(6,1
43) 0
0
0
0
24 0
0
(1,3
00)
(94,
622) 0
0
(38) 0
0
44,
168
Am
ount
s pre
sent
ed a
s deb
its a
nd c
redi
ts()
The
acco
mpa
nyin
g no
tes a
re a
n in
tegr
al p
art o
f the
se fi
nanc
ial s
tate
men
ts.
Fisc
al Y
ear:
2012
SEPT
EMB
ER
Rep
orte
d In
:M
ILLI
ON
SD
ecim
al P
oint
:ZE
RO
Peri
od:
Ent
ity:
2012
-SE
PTEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Stat
emen
t: I = In
activ
e Li
ne
Clo
sing
Lin
e ite
mSt
atus
U.S
Dep
artm
ent o
f the
Tre
asur
yFi
nanc
ial M
anag
emen
t Ser
vice
Gov
ernm
entw
ide
Fina
ncia
l Rep
ort S
yste
m
GF0
03F-
Clo
sing
Pack
age
Fina
ncia
l Sta
tem
ent R
epor
t
11-1
6-20
12 1
3:38
:58
- 7 -
9100
-Dep
artm
ent o
f Edu
catio
n
STA
TEM
ENT
OF
CH
AN
GES
IN N
ET P
OSI
TIO
N
sour
ces
Tota
l Oth
er F
inan
cing
Sou
rces
Net
Cos
t
Endi
ng N
et P
ositi
on B
alan
ce
37,
881
63,
773
(65,
155)
44,
130
69,
513
(68,
585)
44,
130
69,
513
(68,
585)
Am
ount
s pre
sent
ed a
s deb
its a
nd c
redi
ts()
The
acco
mpa
nyin
g no
tes a
re a
n in
tegr
al p
art o
f the
se fi
nanc
ial s
tate
men
ts.
Fisc
al Y
ear:
2012
SEPT
EMB
ER
Rep
orte
d In
:M
ILLI
ON
SD
ecim
al P
oint
:ZE
RO
Peri
od:
Ent
ity:
2012
-SE
PTEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Stat
emen
t: I = In
activ
e Li
ne
Clo
sing
Lin
e ite
mSt
atus
U.S
Dep
artm
ent o
f the
Tre
asur
yFi
nanc
ial M
anag
emen
t Ser
vice
Gov
ernm
entw
ide
Fina
ncia
l Rep
ort S
yste
m
GF0
03F-
Clo
sing
Pack
age
Fina
ncia
l Sta
tem
ent R
epor
t
11-1
6-20
12 1
3:38
:58
- 8 -
9100
-Dep
artm
ent o
f Edu
catio
n
STA
TEM
ENT
OF
NET
CO
ST
Gro
ss C
ost:
Non
-Fed
eral
Gro
ss C
ost
Inte
rest
on
Deb
t Hel
d by
the
Publ
icG
ain/
Loss
from
cha
nges
in a
ctua
rial
assu
mpt
ions
Tota
l Non
-Fed
eral
Gro
ss C
ost
Fede
ral G
ross
Cos
tBe
nefit
Pro
gram
Cos
tsIm
pute
d C
osts
Buy/
Sell
Cos
tsFe
dera
l Sec
uriti
es In
tere
st E
xpen
seBo
rrow
ing
and
Oth
er In
tere
stEx
pens
eBo
rrow
ing
Loss
esO
ther
Exp
ense
s (w
ithou
t rec
ipro
cals)
Tota
l Fed
eral
Gro
ss C
ost
Dep
artm
ent T
otal
Gro
ss C
ost
Earn
ed R
even
ueN
on-F
eder
al E
arne
d R
even
ue
Fede
ral E
arne
d R
even
ueBe
nefit
Pro
gram
Rev
enue
(exc
hang
e)Bu
y/Se
ll R
even
ueFe
dera
l Sec
uriti
es In
tere
st R
even
ue(e
xcha
nge)
62,
065 0
0
62,
065
126
3
4 3
60
0
26,
643
35 0
2
7,19
8 8
9,26
3
(20,
031) 0
0
0
69,
173 0
0
69,
173
123
3
8 3
79
0
20,
197 0
0
20,
737
89,
910
(15,
008) 0
0
0
69,
173 0
0
69,
173
123
3
8 3
79
0
20,
197 0
0
2
0,73
7 8
9,91
0
(15,
008) 0
0
0
Am
ount
s pre
sent
ed a
s deb
its a
nd c
redi
ts()
The
acco
mpa
nyin
g no
tes a
re a
n in
tegr
al p
art o
f the
se fi
nanc
ial s
tate
men
ts.
Fisc
al Y
ear:
2012
SEPT
EMB
ER
Rep
orte
d In
:M
ILLI
ON
SD
ecim
al P
oint
:ZE
RO
Peri
od:
Ent
ity:
2012
-SE
PTEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Stat
emen
t: I = In
activ
e Li
ne
Clo
sing
Lin
e ite
mSt
atus
U.S
Dep
artm
ent o
f the
Tre
asur
yFi
nanc
ial M
anag
emen
t Ser
vice
Gov
ernm
entw
ide
Fina
ncia
l Rep
ort S
yste
m
GF0
03F-
Clo
sing
Pack
age
Fina
ncia
l Sta
tem
ent R
epor
t
11-1
6-20
12 1
3:38
:58
- 9 -
9100
-Dep
artm
ent o
f Edu
catio
n
STA
TEM
ENT
OF
NET
CO
ST
Borr
owin
g an
d O
ther
Inte
rest
Reve
nue
(Exc
hang
e)Bo
rrow
ings
Gai
nsO
ther
Rev
enue
(with
out r
ecip
roca
ls)
Tota
l Fed
eral
Ear
ned
Reve
nue
Dep
artm
ent T
otal
Ear
ned
Reve
nue
Net
Cos
t
(5,2
72)
(29)
(158
)(5
,459
)
(25,
490)
63,
773
(4,4
57) 0
(932
)(5
,389
)
(20,
397)
69,
513
(4,4
57) 0
(932
)(5
,389
)
(20,
397)
69,
513
Am
ount
s pre
sent
ed a
s deb
its a
nd c
redi
ts()
The
acco
mpa
nyin
g no
tes a
re a
n in
tegr
al p
art o
f the
se fi
nanc
ial s
tate
men
ts.
Fisc
al Y
ear:
2012
SEPT
EMB
ER
Rep
orte
d In
:M
ILLI
ON
SD
ecim
al P
oint
:ZE
RO
Peri
od:
Ent
ity:
2012
-SE
PTEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Stat
emen
t: I = In
activ
e Li
ne
Clo
sing
Lin
e ite
mSt
atus
- 1 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12BA
LAN
CE S
HEE
TSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
BS BS
Acc
ount
s Rec
eiva
ble
Adv
ance
s to
Oth
ers a
nd P
repa
ymen
ts
1
18
0
50
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
7500
1400
Dep
artm
ent o
f Hea
lth a
nd H
uman
Serv
ices
Dep
artm
ent o
f the
Inte
rior
1
18
0
50
0
50
0
0
1
18
0
50
0
50
0
0
Tot
al
Tot
al
A A
D DNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 2 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12BA
LAN
CE S
HEE
TSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
BS BS
Acc
ount
s Pay
able
Acc
ount
s Pay
able
, cap
ital t
rans
fers
0
2,9
14
0
3,8
90
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
9900
9100
Trea
sury
Gen
eral
Fun
d
Dep
artm
ent o
f Edu
catio
n
0
2,9
14
0
3,8
90
1,6
98
3,8
90
(1,6
98) 0
0
(2,9
14)
0
(3,8
90)
(1,6
98)
(3,8
90)
(1,6
98) 0
Tot
al
Tot
al
L L
C CNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 3 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12BA
LAN
CE S
HEE
TSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FSC
P L
ine
Des
crip
tion
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
RBS
Adv
ance
s fro
m O
ther
s and
Def
erre
d Cr
edits
35
89
Var
ianc
e: 0
0
Tra
ding
Part
ner
Nam
e 20
12-S
EPTE
MBE
R20
11-S
EPTE
MBE
R
1200
1500
2000
2800
3600
4900
7000
7500
8600
Dep
artm
ent o
f Agr
icul
ture
Dep
artm
ent o
f Jus
tice
Dep
artm
ent o
f the
Tre
asur
ySo
cial
Sec
urity
Adm
inis
tratio
nD
EPA
RTM
ENT
OF
VET
ERA
NS
AFF
AIR
SN
atio
nal S
cien
ce F
ound
atio
nD
epar
tmen
t of H
omel
and
Secu
rity
Dep
artm
ent o
f Hea
lth a
nd H
uman
Serv
ices
Dep
artm
ent o
f Hou
sing
and
Urb
anD
evel
opm
ent
1
3
1
1
1
1
1
25 1
0
0
1
0
1
1
1
84 1
0
0
1
0
1
1
1
84 1
0
0
0
0
0
0
0
0
0
(35)
(89)
(89)
0
Tot
al
L
CNB
Acc
ount
Typ
e
Line
item
Cha
nges
St
atus
Prev
ious
ly R
epor
ted
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 4 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12BA
LAN
CE S
HEE
TSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
BS BS
Bene
fit P
rogr
am C
ontri
butio
ns P
ayab
le
Inte
rest
Pay
able
10 4
10 5
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
1601
2400
2000
Dep
artm
ent o
f Lab
orO
ffic
e of
Per
sonn
el M
anag
emen
t
Dep
artm
ent o
f the
Tre
asur
y
5
5
4
4
6
5
4
6
0
0
0
5
(10) (4)
(10) (5)
(10) 0
0
5
Tot
al
Tot
al
L L
C CNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 5 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12BA
LAN
CE S
HEE
TSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
BS BS
Liab
ility
to th
e G
ener
al F
und
for c
usto
dial
and
oth
erno
n-en
tity
asse
ts
Loan
s Pay
able
3,9
82
715
,299
6,7
44
547
,103
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
9900
2000
Trea
sury
Gen
eral
Fun
d
Dep
artm
ent o
f the
Tre
asur
y
3,9
82
715
,299
6,7
44
547
,103
0
547
,108
6,7
44
(5)
(3,9
82)
(715
,299
)
(6,7
44)
(547
,103
)
0
(547
,108
)
6,7
44
(5)
Tot
al
Tot
al
L L
C CNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 6 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12BA
LAN
CE S
HEE
TSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FSC
P L
ine
Des
crip
tion
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
RBS
Oth
er L
iabi
litie
s (w
ithou
t rec
ipro
cals)
1,3
41
1,6
98
Var
ianc
e: 0
0
Tra
ding
Part
ner
Nam
e 20
12-S
EPTE
MBE
R20
11-S
EPTE
MBE
R
1300
1400
2000
4700
4900
7000
9100
9900
Dep
artm
ent o
f Com
mer
ceD
epar
tmen
t of t
he In
terio
rD
epar
tmen
t of t
he T
reas
ury
Gen
eral
Ser
vice
s Adm
inis
tratio
nN
atio
nal S
cien
ce F
ound
atio
nD
epar
tmen
t of H
omel
and
Secu
rity
Dep
artm
ent o
f Edu
catio
nTr
easu
ry G
ener
al F
und
(1)
(14)
17
(22) (1)
(1)
56
1,3
07
0
0
0
0
0
0
0
1,6
98
0
0
0
0
0
0
0
6,7
44
0
0
0
0
0
0
0
(5,0
46)
(1,3
41)
(1,6
98)
(6,7
44)
(5,0
46)
Tot
al
L
CNB
Acc
ount
Typ
e
Line
item
Cha
nges
St
atus
Prev
ious
ly R
epor
ted
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 7 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F CH
AN
GES
IN N
ET P
OSI
TIO
NSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
SCN
P
SCN
P
Acc
rual
for N
on-e
ntity
Am
ount
s to
be C
olle
cted
and
Tran
sfer
red
to th
e G
ener
al F
und
Non
-Ent
ity C
olle
ctio
ns T
rans
ferre
d to
the
Gen
eral
Fund
(2,8
15)
40,
730
(6,1
43)
50,
311
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
9900
9900
Trea
sury
Gen
eral
Fun
d
Trea
sury
Gen
eral
Fun
d
(2,8
15)
40,
730
(6,1
43)
50,
311
0
0
(6,1
43)
50,
311
(2,8
15)
40,
730
(6,1
43)
50,
311
0
0
(6,1
43)
50,
311
Tot
al
Tot
al
CF CF
D DNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 8 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F CH
AN
GES
IN N
ET P
OSI
TIO
NSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
SCN
P
SCN
P
Non
expe
nditu
re T
rans
fers
-out
of F
inan
cing
Sou
rces
- Cap
ital T
rans
fers
Impu
ted
Fina
ncin
g So
urce
51
34
24
38
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
9100
2400
Dep
artm
ent o
f Edu
catio
n
Off
ice
of P
erso
nnel
Man
agem
ent
51
34
24
38
24
38
0
0
51
(34)
24
(38)
24
(38)
0
0
Tot
al
Tot
al
CF F
D CNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 9 -
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F CH
AN
GES
IN N
ET P
OSI
TIO
NSE
PTEM
BER
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00- D
epar
tmen
t of E
duca
tion
MIL
LIO
NS
ZERO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
SCN
P
SCN
P
Oth
er b
udge
tary
fina
ncin
g so
urce
s
Oth
er n
on-b
udge
tary
fina
ncin
g so
urce
s
393
0
1,3
00
0
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
9900
9900
Trea
sury
Gen
eral
Fun
d
Trea
sury
Gen
eral
Fun
d
393 0
1,3
00
0
1,3
00
(44,
168)
0
44,
168
(393
) 0
(1,3
00) 0
(1,3
00)
44,
168
0
44,
168
Tot
al
Tot
al
F F
C CNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 10
-
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F N
ET C
OST
SEPT
EMBE
R
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00 -
Dep
artm
ent o
f Edu
catio
nM
ILLI
ON
SZE
RO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
NCS
NCS
Borr
owin
g an
d O
ther
Inte
rest
Rev
enue
(Exc
hang
e)
Borr
owin
gs G
ains
5,2
72
29
4,4
57
0
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2000
9100
Dep
artm
ent o
f the
Tre
asur
y
Dep
artm
ent o
f Edu
catio
n
5,2
72
29
4,4
57
0
4,4
57
0
0
0
(5,2
72)
(29)
(4,4
57) 0
(4,4
57) 0
0
0
Tot
al
Tot
al
ER ER
C CNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 11
-
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F N
ET C
OST
SEPT
EMBE
R
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00 -
Dep
artm
ent o
f Edu
catio
nM
ILLI
ON
SZE
RO
Age
ncy
FSC
P L
ine
Des
crip
tion
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
RN
CSO
ther
Rev
enue
(with
out r
ecip
roca
ls)
158
9
32
Var
ianc
e: 0
0
Tra
ding
Part
ner
Nam
e 20
12-S
EPTE
MBE
R20
11-S
EPTE
MBE
R
1300
3600
4700
4900
5000
7000
7500
8600
9100
9900
Dep
artm
ent o
f Com
mer
ceD
EPA
RTM
ENT
OF
VET
ERA
NS
AFF
AIR
SG
ener
al S
ervi
ces A
dmin
istra
tion
Nat
iona
l Sci
ence
Fou
ndat
ion
Secu
ritie
s and
Exc
hang
e Co
mm
issio
nD
epar
tmen
t of H
omel
and
Secu
rity
Dep
artm
ent o
f Hea
lth a
nd H
uman
Serv
ices
Dep
artm
ent o
f Hou
sing
and
Urb
anD
evel
opm
ent
Dep
artm
ent o
f Edu
catio
nTr
easu
ry G
ener
al F
und
0
0
1
0
0
0
67 1
89 0
2
2
0
2
2
2
0
0
0
922
2
2
0
2
2
2
0
0
0
922
0
0
0
0
0
0
0
0
0
0
(158
)(9
32)
(932
) 0
T
otal
ER
CNB
Acc
ount
Typ
e
Line
item
Cha
nges
St
atus
Prev
ious
ly R
epor
ted
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 12
-
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F N
ET C
OST
SEPT
EMBE
R
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00 -
Dep
artm
ent o
f Edu
catio
nM
ILLI
ON
SZE
RO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
NCS
NCS
Bene
fit P
rogr
am C
osts
Borr
owin
g Lo
sses
126
35
123
0
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
1601
2400
9900
9100
Dep
artm
ent o
f Lab
orO
ffic
e of
Per
sonn
el M
anag
emen
tTr
easu
ry G
ener
al F
und
Dep
artm
ent o
f Edu
catio
n
2
96
28
35
0
96
27 0
0
96
27 0
0
0
0
0
126
35
123
0
123
0
0
0
Tot
al
Tot
al
GC
GC
D DNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 13
-
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F N
ET C
OST
SEPT
EMBE
R
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00 -
Dep
artm
ent o
f Edu
catio
nM
ILLI
ON
SZE
RO
Age
ncy
FS
Age
ncy
FS
CP
Lin
e D
escr
iptio
n
CP
Lin
e D
escr
iptio
n
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
R
2011
-SE
PTE
MBE
R
NCS
NCS
Borr
owin
g an
d O
ther
Inte
rest
Exp
ense
Buy/
Sell
Cos
ts
26,
643
360
20,
197
379
Var
ianc
e:
Var
ianc
e:
0
0
0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2000
0400
1300
1400
1601
1900
2000
2400
4700
6900
7000
7500
Dep
artm
ent o
f the
Tre
asur
y
GO
VER
NM
ENT
PRIN
TIN
G O
FFIC
ED
epar
tmen
t of C
omm
erce
Dep
artm
ent o
f the
Inte
rior
Dep
artm
ent o
f Lab
orD
epar
tmen
t of S
tate
Dep
artm
ent o
f the
Tre
asur
yO
ffic
e of
Per
sonn
el M
anag
emen
tG
ener
al S
ervi
ces A
dmin
istra
tion
Dep
artm
ent o
f Tra
nspo
rtatio
nD
epar
tmen
t of H
omel
and
Secu
rity
Dep
artm
ent o
f Hea
lth a
nd H
uman
Serv
ices
26,
643 5
2
9 1
82
12 0
1
1
8 9
6 8
7
2
20,
197 5
3
0 2
27
0
3
3
0
77
17
11 6
20,
197 5
3
0 2
27
0
3
3
0
77
17
11 6
0
0
0
0
0
0
0
0
0
0
0
0
26,
643
20,
197
20,
197
0
Tot
al
GC
GC
D DNB
NB
Acc
ount
Typ
e
Acc
ount
Typ
e
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 14
-
Stat
emen
t:Fi
scal
Yea
r:Pe
riod
:20
12ST
ATE
MEN
T O
F N
ET C
OST
SEPT
EMBE
R
Ent
ity:
Rep
orte
d in
:D
ecim
al P
oint
:91
00 -
Dep
artm
ent o
f Edu
catio
nM
ILLI
ON
SZE
RO
Age
ncy
FSC
P L
ine
Des
crip
tion
2012
-SEP
TEM
BER
2011
-SE
PTE
MBE
RN
CSIm
pute
d Co
sts 3
4 3
8
Var
ianc
e: 0
0
Tra
ding
Part
ner
Tra
ding
Part
ner
Nam
e
Nam
e
2012
-SEP
TEM
BER
2012
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
9500
9900
DE0
0
2400
Inde
pend
ent a
nd O
ther
Age
ncie
sTr
easu
ry G
ener
al F
und
Dep
artm
ent o
f Def
ense
Off
ice
of P
erso
nnel
Man
agem
ent
5
(10) 5
34
0
0
0
38
0
0
0
38
0
0
0
0
360
34
379
38
379
38
0
0
Tot
al
Tot
al
G
CDN
BA
ccou
nt T
ype
Line
item
Cha
nges
Line
item
Cha
nges
Stat
us
Stat
us
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Stat
us
I = In
activ
e Li
neA
mou
nts p
rese
nted
as d
ebits
and
cre
dits
()
- 1 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Fund
Bal
ance
with
Tre
asur
y (N
ote
3)
Acc
ount
s Rec
eiva
ble
(Not
e 4)
Oth
er In
trago
vern
men
tal A
sset
s (N
ote
8)
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
121
,993
1
18
114
,085
0
50
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Fund
Bal
ance
with
Tre
asur
y
Acc
ount
s Rec
eiva
ble
Adv
ance
s to
Oth
ers a
nd P
repa
ymen
ts
121
,993
1
18
114
,085
0
50
114
,085
0
50
0
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
4 5 6
Lin
e
Lin
e
Lin
e
A A A
D D D
B F B
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
F F F
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
121
,993
1
18
114
,085
0
50
114
,085
0
50
0
0
0
- 2 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Cash
and
Oth
er M
onet
ary
Ass
ets (
Not
e 5)
Acc
ount
s Rec
eiva
ble,
Net
(Not
e 4)
Cred
it Pr
ogra
m R
ecei
vabl
es, N
et (N
ote
6)
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
1,3
07
92
673
,488
1,6
64
138
530
,491
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Cas
h an
d O
ther
Mon
etar
y A
sset
s
Acc
ount
s and
Tax
es R
ecei
vabl
e
Loan
s Rec
eiva
ble
and
mor
tgag
e ba
cked
secu
ritie
s
1,3
07
92
673
,488
1,6
64
138
530
,491
1,6
64
138
530
,491
0
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
9 10 11Lin
e
Lin
e
Lin
e
A A A
D D D
B B N
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
N N N
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
1,3
07
92
673
,488
1,6
64
138
530
,491
1,6
64
138
530
,491
0
0
0
- 3 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Gen
eral
Pro
perty
, Pla
nt a
nd E
quip
men
t, N
et (N
ote
7)
Oth
er A
sset
s (N
ote
8)
Acc
ount
s Pay
able
(Not
e 9)
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
7
21
31
16
98
34
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Prop
erty
, Pla
nt a
nd E
quip
men
t
Oth
er A
sset
s
Acc
ount
s Pay
able
Oth
er L
iabi
litie
s (w
ithou
t rec
ipro
cals)
7
21 0
3
1
16
98 0
3
4
16
98
34 0
0
0
(34)
34
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
12 13 19Lin
e
Lin
e
Lin
e
A A L
D D C
B N F
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
N N F F
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
7
21
(31)
16
98
(34)
16
98
(34)
0
0
0
- 4 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Deb
t (N
ote
10)
Gua
rant
y A
genc
y Fe
dera
l and
Res
trict
ed F
unds
Due
to T
reas
ury
(Not
e 5)
Paya
ble
to T
reas
ury
(Not
e 6)
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
715
,303
1,3
07
2,9
14
547
,108
1,6
64
3,8
90
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Inte
rest
Paya
ble
Loan
s Pay
able
Acc
ount
s Pay
able
Oth
er L
iabi
litie
s (w
ithou
t rec
ipro
cals)
Acc
ount
s Pay
able
, cap
ital t
rans
fers
4
715
,299
0
1,3
07
2,9
14
5
547
,103
0
1,6
64
3,8
90
0
547
,108
1,6
64
0
3,8
90
5
(5)
(1,6
64)
1,6
64
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
20 21 22Lin
e
Lin
e
Lin
e
L L L
C C C
F F F
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
F F F F F
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
(715
,303
)
(1,3
07)
(2,9
14)
(547
,108
)
(1,6
64)
(3,8
90)
(547
,108
)
(1,6
64)
(3,8
90)
0
0
0
- 5 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Oth
er In
trago
vern
men
tal L
iabi
litie
s (N
ote
11)
Acc
ount
s Pay
able
(Not
e 9)
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
4,0
30
4,0
98
6,8
43
4,2
48
Var
ianc
e:
Var
ianc
e:
0
0
Ben
efit
Prog
ram
Con
tribu
tions
Pay
able
Adv
ance
s fro
m O
ther
s and
Def
erre
d Cr
edits
Oth
er L
iabi
litie
s (w
ithou
t rec
ipro
cals)
Liab
ility
to th
e G
ener
al F
und
for c
usto
dial
and
othe
r non
-ent
ity a
sset
s
Acc
ount
s Pay
able
10
35 3
3
,982
4,0
98
10
89 0
6
,744
4,2
48
10
89
6,7
44
0
4,2
48
0
0
(6,7
44)
6,7
44
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
23 27Lin
e
Lin
e
L L
C C
F N
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
F/N
F/N
F F F F N
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
Stat
us
Stat
us
Tot
al:
Tot
al:
(4,0
30)
(4,0
98)
(6,8
43)
(4,2
48)
(6,8
43)
(4,2
48)
0
0
- 6 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Acc
rued
Gra
nt L
iabi
lity
(Not
e 12
)
Liab
ilitie
s for
Loa
n G
uara
ntee
s (N
ote
6)
Oth
er L
iabi
litie
s (N
ote
11)
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2,9
01
1,0
37
151
3,9
28
10,
025
217
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Oth
er L
iabi
litie
s
Loan
Gua
rant
ee L
iabi
litie
s
Fede
ral E
mpl
oyee
and
Vet
eran
Ben
efits
Paya
ble
Oth
er L
iabi
litie
s
2,9
01
1,0
37
16
135
3,9
28
10,
025
18
199
3,9
28
10,
025
18
199
0
0
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
28 29 30Lin
e
Lin
e
Lin
e
L L L
C C C
N N N
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
N N N N
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
(2,9
01)
(1,0
37)
(151
)
(3,9
28)
(10,
025)
(217
)
(3,9
28)
(10,
025)
(217
)
0
0
0
- 7 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:B
ALA
NC
E SH
EET
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Une
xpen
ded
App
ropr
iatio
ns
Cum
ulat
ive
Res
ults
of O
pera
tions
- Ea
rmar
ked
Fund
s (N
ote
20)
Cum
ulat
ive
Res
ults
of O
pera
tions
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
72,
686
(7,5
31)
71,
729 0
(3,1
44)
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Net
Pos
ition
-Non
-Ear
mar
ked
Fund
s
Net
Pos
ition
-Ear
mar
ked
Fund
s
Net
Pos
ition
-Non
-Ear
mar
ked
Fund
s
72,
686 0
(7,5
31)
71,
729 0
(3,1
44)
71,
729 4
(3,1
48)
0
(4) 4
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
37 38 39Lin
e
Lin
e
Lin
e
E E E
C C C
B B B
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
B B B
I
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
(72,
686) 0
7,5
31
(71,
729) 0
3,1
44
(71,
729) (4)
3,1
48
0
(4) 4
- 8 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:ST
ATE
MEN
T O
F C
HA
NG
ES IN
NET
PO
SITI
ON
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Begi
nnin
g Ba
lanc
es -
Earm
arke
d Fu
nds
Begi
nnin
g Ba
lanc
es
Oth
er A
djus
tmen
ts (re
scis
sion,
etc
) - E
arm
arke
d Fu
nds
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
(3,1
44)
(6,7
69)
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Beg
inni
ng N
et P
ositi
on
Beg
inni
ng N
et P
ositi
on
App
ropr
iatio
ns re
ceiv
ed a
s adj
uste
d (re
sciss
ions
and
othe
r adj
ustm
ents)
0
(3,1
44) 0
0
(6,7
69) 0
4
(6,7
73) 1
(4) 4
(1)
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
3 4 8
Lin
e
Lin
e
Lin
e
BN BN F
C C C
B B B
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
B B F
I I
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
0
3,1
44
0
0
6,7
69
0
(4)
6,7
73
(1)
(4) 4
(1)
- 9 -
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:ST
ATE
MEN
T O
F C
HA
NG
ES IN
NET
PO
SITI
ON
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Oth
er A
djus
tmen
ts (re
scis
sion,
etc
)
App
ropr
iatio
ns U
sed
Non
exch
ange
Rev
enue
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
1
96,
922 1
(1)
115
,989
3
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
App
ropr
iatio
ns re
ceiv
ed a
s adj
uste
d (re
sciss
ions
and
othe
r adj
ustm
ents)
Non
expe
nditu
re tr
ansf
ers-
in o
f une
xpen
ded
appr
opria
tions
and
fina
ncin
g so
urce
s
Oth
er T
axes
and
Rec
eipt
s
1
96,
922 1
(1)
115
,989
3
(2)
115
,989
3
1
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
9 11 13Lin
e
Lin
e
Lin
e
F F F
C C C
B B B
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
F F N
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
(1)
(96,
922) (1
)
1
(115
,989
)
(3)
2
(115
,989
)
(3)
1
0
0
- 10
-
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:ST
ATE
MEN
T O
F C
HA
NG
ES IN
NET
PO
SITI
ON
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Don
atio
ns a
nd F
orfe
iture
s of C
ash
and
Cash
Equ
ival
ents
Non
expe
nditu
re F
inan
cing
Sou
rces
- Tr
ansf
ers-
Out
Impu
ted
Fina
ncin
g fro
m C
osts
Abs
orbe
d by
Oth
ers
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
1
(51) 34
1
(24) 38
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
Oth
er T
axes
and
Rec
eipt
s
Non
expe
nditu
re T
rans
fers
-out
of F
inan
cing
Sour
ces -
Cap
ital T
rans
fers
Impu
ted
Fina
ncin
g So
urce
1
51
34
1
24
38
1
24
38
0
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
15 17 21Lin
e
Lin
e
Lin
e
F F F
C C C
B F F
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
N F F
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
(1)
51
(34)
(1)
24
(38)
(1)
24
(38)
0
0
0
- 11
-
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:ST
ATE
MEN
T O
F C
HA
NG
ES IN
NET
PO
SITI
ON
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Oth
ers
Begi
nnin
g Ba
lanc
es
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
(37,
522)
71,
729
(42,
868)
94,
371
Var
ianc
e:
Var
ianc
e:
0
0
Oth
er n
on-b
udge
tary
fina
ncin
g so
urce
sO
ther
bud
geta
ry fi
nanc
ing
sour
ces
Acc
rual
for N
on-e
ntity
Am
ount
s to
beC
olle
cted
and
Tra
nsfe
rred
to th
e G
ener
al F
und
Non
-Ent
ity C
olle
ctio
ns T
rans
ferr
ed to
the
Gen
eral
Fun
d
Beg
inni
ng N
et P
ositi
on
0
393
(2
,815
)
40,
730
71,
729
0
1,3
00
(6,1
43)
50,
311
94,
371
(44,
168)
1,3
00
0
0
94,
371
44,
168 0
(6,1
43)
50,
311 0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
23 39Lin
e
Lin
e
F BN
C C
B B
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
F/N
F/N
F F F F B
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
Stat
us
Stat
us
Tot
al:
Tot
al:
37,
522
(71,
729)
42,
868
(94,
371)
42,
868
(94,
371)
88,
336 0
- 12
-
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:ST
ATE
MEN
T O
F C
HA
NG
ES IN
NET
PO
SITI
ON
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
App
ropr
iatio
ns R
ecei
ved
Oth
er A
djus
tmen
ts (re
scis
sions
, etc
)
App
ropr
iatio
ns U
sed
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
98,
372
(493
)
(96,
922)
94,
398
(1,0
51)
(115
,989
)
Var
ianc
e:
Var
ianc
e:
Var
ianc
e:
0
0
0
App
ropr
iatio
ns re
ceiv
ed a
s adj
uste
d (re
sciss
ions
and
othe
r adj
ustm
ents)
App
ropr
iatio
ns re
ceiv
ed a
s adj
uste
d (re
sciss
ions
and
othe
r adj
ustm
ents)
Non
expe
nditu
re tr
ansf
ers-
in o
f une
xpen
ded
appr
opria
tions
and
fina
ncin
g so
urce
s
98,
372
(493
)
(96,
922)
94,
398
(1,0
51)
(115
,989
)
94,
398
(1,0
51)
(115
,989
)
0
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
43 45 47Lin
e
Lin
e
Lin
e
F F F
C C C
F B B
Acc
ount
Typ
e
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
NB
F/N
F/N
F/N
F F F
0
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
F/N
Stat
us
Stat
us
Stat
us
Tot
al:
Tot
al:
Tot
al:
(98,
372)
493
96,
922
(94,
398)
1,0
51
115
,989
(94,
398)
1,0
51
115
,989
0
0
0
- 13
-
11/1
6/20
12 1
3:42
:47
Stat
emen
t:En
tity:
Fisc
al Y
ear:
Rep
orte
d in
:Pe
riod
:D
ecim
al P
oint
:ST
ATE
MEN
T O
F N
ET C
OST
9100
- D
epar
tmen
t of E
duca
tion
2012
MIL
LIO
NS
SEPT
EMB
ERZE
RO
Age
ncy
Line
Des
crip
tion
Age
ncy
Line
Des
crip
tion
2012
-SE
PTE
MBE
R
2012
-SE
PTE
MBE
R
Tota
l Gro
ss c
osts
Tota
l Ear
ned
Rev
enue
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
89,
263
25,
490
89,
910
20,
397
Var
ianc
e:
Var
ianc
e:
0
0
Impu
ted
Costs
Buy
/Sel
l Cos
tsB
enef
it Pr
ogra
m C
osts
Bor
row
ing
and
Oth
er In
tere
st Ex
pens
eB
orro
win
g Lo
sses
Non
-Fed
eral
Gro
ss C
ost
Bor
row
ings
Gai
nsB
orro
win
g an
d O
ther
Inte
rest
Rev
enue
(Exc
hang
e)N
on-F
eder
al E
arne
d R
even
ueO
ther
Rev
enue
(with
out r
ecip
roca
ls)
34
360
1
26
26,
643
35
62,
065
29
5,2
72
20,
031
158
38
379
1
23
20,
197 0
6
9,17
3 0
4,4
57
15,
008
932
38
379
1
23
20,
197 0
69,
173 0
4,4
57
15,
008
932
0
0
0
0
0
0
0
0
0
0
Am
ount
s rep
orte
d as
nor
mal
/(abn
orm
al) b
alan
ces.
42 43Lin
e
Lin
e
GC ER
D C
B B
Acc
ount
Typ
e
Acc
ount
Typ
e
NB
NB
F/N
F/N
F F F F F N F F N F
0
0
I = In
activ
e Li
ne
Stat
us
Stat
us
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Rec
lass
ifica
tion
Clo
sing
Pack
age
Line
Des
crip
tion
Clo
sing
Pack
age
Line
Des
crip
tion
2012
-SE
PTE
MB
ER
2012
-SE
PTE
MB
ER
2011
-SEP
TEM
BER
2011
-SEP
TEM
BER
Prev
ious
ly R
epor
ted
Prev
ious
ly R
epor
ted
Lin
e It
em C
hang
es
Lin
e It
em C
hang
es
F/N
F/N
Stat
us
Stat
us
Tot
al:
Tot
al:
89,
263
(25,
490)
89,
910
(20,
397)
89,
910
(20,
397)
0
0
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