Supplementary

Information
Required

FY 2004 Performance and Accountability Report—U.S. Department of Education 157

 REQUIRED SUPPLEMENTARY INFORMATION
FOR YEAR ENDING SEPTEMBER 30, 2004

Intragovernmental Assets
Intragovernmental assets at September 30, 2004, consisted of the following:

Fund Balance Accounts Other

(Dollars in Millions) with Treasury Receivable Assets
Trading Partner

Department of Justice $ - $ 1 $ -
Department of the Treasury 66,371 - -

National Science Foundation - - 17

Department of Health and Human Services - 2 -

Grand Total $ 66,371 $ 3 $ 17

158 FY 2004 Performance and Accountability Report—U.S. Department of Education

 Required Supplementary Information
For Year Ending September 30, 2004

Intragovernmental Liabilities
Intragovernmental liabilities at September 30, 2004, consisted of the following:

Guaranty Agency
Federal and
Accounts Treasury Restricted Funds Payable to Other
(Dollars in Millions) Payable Debt Due to Treasury Treasury Liabilities
Trading Partner

Department of Commerce $ 3 $ - $ - $ - $ (1)

Department of Labor - - - - 2
Department of the Treasury 1 96,649 1,040 4,993 (1)
General Printing Office 1 - - - (12)
General Services Administration 2 - - - (7)
United States Post Office 1 - - - -
Independent Agencies 2 - - - -
Department of Health and Human
Services 3 - - - 18
Office of Personnel Management 1 - - - -
Department of Transportation - - - - (1)
Department of Agriculture - - - - 1
Department of Homeland Security - - - - 1
Other - - - - 4
Grand Total $ 14 $96,649 $ 1,040 $ 4,993 $ 4

Intragovernmental Earned Revenues and Related Costs

The Department’s intragovernmental earned revenues are not reported by ‘trading partner’ because they are below the
Office of Management and Budget threshold of $500 million.

FY 2004 Performance and Accountability Report—U.S. Department of Education 159

 For Year Ending September 30, 2004
Required Supplementary Information
United States Department of Education
162

Combining Statement of Budgetary Resources

For the Year Ended September 30, 2004
(Dollars in Millions)

Combined Federal Student Aid Office of Elementary & Secondary Office of Special Education &
Education Rehabilitative Services

Non-Budgetary Non-Budgetary Non-Budgetary Non-Budgetary

Credit Reform Credit Reform Credit Reform Credit Reform
Financing Financing Financing Financing
Budgetary Accounts Budgetary Accounts Budgetary Accounts Budgetary Accounts

Budgetary Resources:
1. Budget Authority :
## Appropriations Received $ 72,090 $ 1 $ 27,729 $ 0 $ 21,451 $ 0 $ 14,751 $ 0
## Borrowing Authority 0 22,483 0 $ 22,383 0 0 0 0
## Net Transfers 0 0 0 0 1 0 0 0
FY 2004 Performance and Accountability Report—U.S. Department of Education

## Other 0 0 0 0 0 0 0 0
2. Unobligated Balance:

## Beginning of Period 5,329 9,766 2,320 9,765 2,696 0 144 0

3. Spending Authority From Offsetting Collections:

3.1 Earned

## Collected 5,250 37,716 5,085 37,679 101 0 5 0

## Receivable From Federal Sources 0 4 0 4 0 0 (1) 0
3.2 Change in Unfilled Customer Orders
## Advance received (34) 0 0 0 (38) 0 0 0
## Without advance from Federal Sources (5) 0 (1) 0 (63) 0 (2) 0
3.5 Subtotal $ 5,211 $ 37,720 $ 5,084 $ 37,683 $ - $ - $ 2 $ -
4. Recoveries of Prior Year Obligations 1,587 3,047 1,151 3,047 321 0 33 0
6. Permanently Not Available (6,575) (18,893) (6,135) (18,825) (194) 0 (97) 0
Total Budgetary Resources $ 77,642 $ 54,124 $ 30,149 $ 54,053 $ 24,275 $ - $ 14,833 $ -

Status of Budgetary Resources:

8. Obligations Incurred:
## Direct $ 75,306 $ 38,996 $ 28,582 $ 38,925 $ 24,008 ($ 0) $ 14,730 ($ 0)
## Reimbursable 91 (0) (0) (0) (0) (0) 2 (0)
## Subtotal $ 75,397 $ 38,996 $ 28,582 $ 38,925 $ 24,008 ($ 0) $ 14,732 ($ 0)
9. Unobligated Balance:

## Apportioned 655 948 62 948 240 (0) 90 (0)

10. Unobligated Balance Not Available 1,590 14,180 1,505 14,180 27 (0) 11 (0)
Total Status of Budgetary Resources $ 77,642 $ 54,124 $ 30,149 $ 54,053 $ 24,275 ($ 0) $ 14,833 ($ 0)

Relationship of Obligations to Outlays:

12.Obligated Balance, Net, Beginning of Period $ 42,419 $ 8,399 $ 10,332 $ 8,390 $ 17,763 ($ 0) $ 8,220 ($ 0)
14.Obligated Balance, Net, End of Period:

## Accounts Receivable (3) (2) (0) (2) (0) (0) (0) (0)
## Unfilled customer orders from Federal Sources (71) (0) (0) (0) (4) (0) (0) (0)
## Undelivered Orders 46,468 7,666 8,949 7,656 19,898 (0) 9,918 (0)
## Accounts Payable 1,753 124 851 124 262 (0) 183 (0)
15.Outlays:

## Disbursements 68,087 36,557 27,963 36,488 21,356 (0) 12,822 (0)

## Collections (5,217) (37,716) (5,086) (37,679) (63) (0) (6) (0)
## Subtotal $ 62,870 $ (1,159) $ 22,877 $ (1,191) $ 21,293 $ (0) $ 12,816 $ (0)
16.Less: Offsetting Receipts 51 (0) 51 (0) (0) (0) (0) (0)
Net Outlays $ 62,819 $ (1,159) $ 22,826 $ (1,191) $ 21,293 $ (0) $ 12,816 $ (0)
 United States Department of Education
FY 2004 Performance and Accountability Report—U.S. Department of Education

Combining Statement of Budgetary Resources

For the Year Ended September 30, 2004
(Dollars in Millions)

Office of Vocational & Adult Office of Postsecondary Institute of Education Sciences Office of English Language
Education Education Acquisition

Non-Budgetary Non-Budgetary Non-Budgetary Non-Budgetary

Credit Reform Credit Reform Credit Reform Credit Reform
Financing Financing Financing Financing
Budgetary Accounts Budgetary Accounts Budgetary Accounts Budgetary Accounts

Budgetary Resources:
1. Budget Authority :
## Appropriations Received $ 2,122 $ 0 $ 2,339 $ 1 $ 479 $ 0 $ 685 $ 0
## Borrowing Authority 0 0 0 100 0 0 0 0
## Net Transfers 0 0 0 0 0 0 0 0
## Other 0 0 0 0 0 0 0 0
2. Unobligated Balance:

## Beginning of Period 81 0 45 1 7 0 17 0
3. Spending Authority From Offsetting Collections:

3.1 Earned

## Collected 2 0 35 37 4 0 0 0
## Receivable From Federal Sources 0 0 0 0 (1) 0 0 0
3.2 Change in Unfilled Customer Orders
## Advance received 0 0 0 0 4 0 0 0
## Without advance from Federal Sources 0 0 0 0 (3) 0 0 0
3.5 Subtotal $ 2 $ - $ 35 $ 37 $ 4 $ - $ - $ -
4. Recoveries of Prior Year Obligations 22 0 20 0 13 0 14 0
6. Permanently Not Available (19) 0 (65) (68) (15) 0 (18) 0
Total Budgetary Resources $ 2,208 $ - $ 2,374 $ 71 $ 488 $ - $ 698 $ -

Status of Budgetary Resources:

8. Obligations Incurred:
## Direct $ 1,986 ($ 0) $ 2,334 $ 71 $ 476 ($ 0) $ 685 ($ 0)
## Reimbursable 2 (0) (0) (0) 4 (0) (0) (0)
## Subtotal $ 1,988 ($ 0) $ 2,334 $ 71 $ 480 ($ 0) $ 685 ($ 0)
9. Unobligated Balance:

For Year Ending September 30, 2004

Required Supplementary Information
## Apportioned 216 (0) 22 (0) 2 (0) 7 (0)
10. Unobligated Balance Not Available 4 (0) 18 (0) 6 (0) 6 (0)
Total Status of Budgetary Resources $ 2,208 ($ 0) $ 2,374 $ 71 $ 488 ($ 0) $ 698 ($ 0)

Relationship of Obligations to Outlays:

12.Obligated Balance, Net, Beginning of Period $ 1,618 ($ 0) $ 2,837 $ 9 $ 575 ($ 0) $ 938 ($ 0)
14.Obligated Balance, Net, End of Period:

## Accounts Receivable (0) (0) (0) (0) (0) (0) (0) (0)
## Unfilled customer orders from Federal Sources (0) (0) (0) (0) (1) (0) (0) (0)
## Undelivered Orders 1,581 (0) 2,609 10 558 (0) 933 (0)
## Accounts Payable 55 (0) 256 (0) 45 (0) 31 (0)
15.Outlays:

## Disbursements 1,947 (0) 2,286 69 443 (0) 645 (0)

## Collections (2) (0) (35) (37) (7) (0) (0) (0)
## Subtotal $ 1,945 $ (0) $ 2,251 $ 32 $ 436 $ (0) $ 645 $ (0)
16.Less: Offsetting Receipts (0) (0) (0) (0) (0) (0) (0) (0)
161

Net Outlays $ 1,945 $ (0) $ 2,251 $ 32 $ 436 $ (0) $ 645 $ (0)

 For Year Ending September 30, 2004
Required Supplementary Information
United States Department of Education
162

Combining Statement of Budgetary Resources

For the Year Ended September 30, 2004
(Dollars in Millions)

Office of Safe & Drug-Free Office of Innovation & Department Management

Schools Improvement

Non-Budgetary Non-Budgetary Non-Budgetary

Credit Reform Credit Reform Credit Reform
Financing Financing Financing
Budgetary Accounts Budgetary Accounts Budgetary Accounts

Budgetary Resources:
1. Budget Authority :
## Appropriations Received $ 863 $ 0 $ 1,110 $ 0 $ 561 $ 0
## Borrowing Authority 0 0 0 0 0 0
## Net Transfers 0 0 (1) 0 0 0
FY 2004 Performance and Accountability Report—U.S. Department of Education

## Other 0 0 0 0 0 0
2. Unobligated Balance:

## Beginning of Period 0 0 0 0 19 0
3. Spending Authority From Offsetting Collections:

3.1 Earned

## Collected 0 0 14 0 4 0
## Receivable From Federal Sources 2 0 0 0 0 0
3.2 Change in Unfilled Customer Orders
## Advance received 0 0 0 0 0 0
## Without advance from Federal Sources 66 0 0 0 (2) 0
3.5 Subtotal $ 68 $ - $ 14 $ - $ 2 $ -
4. Recoveries of Prior Year Obligations 0 0 0 0 13 0
6. Permanently Not Available (8) 0 (7) 0 (17) 0
Total Budgetary Resources $ 923 $ - $ 1,116 $ - $ 578 $ -

Status of Budgetary Resources:

8. Obligations Incurred:
## Direct $ 847 ($ 0) $ 1,101 ($ 0) $ 557 ($ 0)
## Reimbursable 68 (0) 14 (0) 1 (0)
## Subtotal $ 915 ($ 0) $ 1,115 ($ 0) $ 558 ($ 0)
9. Unobligated Balance:

## Apportioned 8 (0) 1 (0) 7 (0)

10. Unobligated Balance Not Available (0) (0) (0) (0) 13 (0)
Total Status of Budgetary Resources $ 923 ($ 0) $ 1,116 ($ 0) $ 578 ($ 0)

Relationship of Obligations to Outlays:

12.Obligated Balance, Net, Beginning of Period ($ 0) ($ 0) ($ 0) ($ 0) $ 136 ($ 0)
14.Obligated Balance, Net, End of Period:

## Accounts Receivable ($2) ($0) ($0) ($0) (1) (0)

## Unfilled customer orders from Federal Sources (66) ($0) ($0) ($0) (0) (0)
## Undelivered Orders 891 ($0) $1,004 ($0) 127 (0)
## Accounts Payable 4 (0) 37 (0) 29 (0)
15.Outlays:

## Disbursements 21 (0) 74 (0) 530 (0)

## Collections (0) (0) (14) (0) (4) (0)
## Subtotal $ 21 $ (0) $ 60 $ (0) $ 526 $ (0)
16.Less: Offsetting Receipts (0) (0) (0) (0) (0) (0)
Net Outlays $ 21 $ (0) $ 60 $ (0) $ 526 $ (0)