Student Aid Administration
Schedules
TAFS: 091-0202 2026/2027 - Student Aid Administration
| Line # | Split | Description | Amount | Footnotes |
|---|---|---|---|---|
| 1000 | DE | Discretionary Unob Bal: Brought forward, October 1 | $0 | |
| 1000 | MA | Mandatory Unob Bal: Brought forward, October 1 | $0 | |
| 1000 | DA | Discretionary Unob Bal: Brought forward, October 1 | $0 | |
| 1000 | ME | Mandatory Unob Bal: Brought forward, October 1 | $0 | |
| 1023 | 1 | Unob Bal: Applied to repay debt (to Treasury) | $0 | |
| 1023 | 2 | Unob Bal: Applied to repay debt (to FFB) | $0 | |
| 1100 | 3 | BA: Disc: Appropriation - Loan Admin Expenses, Definite | $0 | |
| 1100 | 1 | BA: Disc: Appropriation - Other, Realized | $2,058,943,000 | |
| 1100 | 2 | BA: Disc: Appropriation - Loan Subsidy | $0 | |
| 1134 | BA: Disc: Appropriations precluded from obligation | -$1,370,844,250 | See footnotes below | |
| Footnotes for line 1134: | B1: Amount on line 1134 has been adjusted pursuant to OMB Bulletin 26-01 and A-11 Section 120.41. | |||
| 1151 | BA: Disc: Appropriations:Antic nonexpend trans net | $0 | ||
| 1200 | 4 | BA: Mand: Appropriation - Loan Modification Adj Transfer | $0 | |
| 1200 | 3 | BA: Mand: Appropriation - Loan Subsidy Reestimate | $0 | |
| 1200 | 5 | BA: Mand: Appropriation - Indefinite Authority withdrawn | $0 | |
| 1200 | 1 | BA: Mand: Appropriation | $0 | |
| 1200 | 2 | BA: Mand: Appropriation - Loan Subsidy | $0 | |
| 1400 | 2 | BA: Mand: Borrowing authority decreased | $0 | |
| 1400 | 1 | BA: Mand: Borrowing authority realized | $0 | |
| 1700 | 1 | BA: Disc: Spending auth: Collected, Reimb & Other Income | $0 | |
| 1700 | 2 | BA: Disc: Spending auth: Collected, Non-fed, refunds | $0 | |
| 1700 | 3 | BA: Disc: Spending auth: Collected, Fed, loan subsidies | $0 | |
| 1740 | 3 | BA: Disc: Spending auth:Antic colls, reimbs, other (Fed) | $0 | |
| 1740 | 1 | BA: Disc: Spending auth:Antic colls, reimbs, other (IAAs) | $1,000,000 | See footnotes below |
| Footnotes for line 1740 (1): | B2: Includes a total of $1,110,000 for offsetting collections, $110,000 for Federal and $1,000,000 for Non-Federal. | |||
| 1740 | 2 | BA: Disc: Spending auth:Antic colls, reimbs, other (Non-Fed) | $110,000 | See footnotes below |
| Footnotes for line 1740 (2): | B2: Includes a total of $1,110,000 for offsetting collections, $110,000 for Federal and $1,000,000 for Non-Federal. | |||
| 1920 | Total budgetary resources avail (disc. and mand.) | $689,208,750 | ||
| 6001 | Category A -- 1st quarter | $10,000,000 | See footnotes below | |
| Footnotes for line 6001: | A3: Funds are apportioned with the understanding that the Department of Education (ED) will (1) submit a spending plan to OMB within 30 calendar days of this apportionment, which will include the following information: a table showing obligations by object classification made as of the date of submission to OMB and estimated to be made by the end of the fiscal year, the discernable costs of completed and anticipated VERA/VSIP and RIF actions during Fiscal Year 2025, and a description of how the spending plan compares with the Agency’s reorganization plan; and (2) update the spending plan as necessary during the fiscal year to accurately reflect the information described in (1), and will submit such updated spending plan to OMB no later than five business days before any anticipated obligations pursuant to those updates. [Rationale: OMB requests additional information on programmatic spending for some or all of the apportioned funds.] | |||
| 6002 | Category A -- 2nd quarter | $269,699,816 | See footnotes below | |
| Footnotes for line 6002: | A3: Funds are apportioned with the understanding that the Department of Education (ED) will (1) submit a spending plan to OMB within 30 calendar days of this apportionment, which will include the following information: a table showing obligations by object classification made as of the date of submission to OMB and estimated to be made by the end of the fiscal year, the discernable costs of completed and anticipated VERA/VSIP and RIF actions during Fiscal Year 2025, and a description of how the spending plan compares with the Agency’s reorganization plan; and (2) update the spending plan as necessary during the fiscal year to accurately reflect the information described in (1), and will submit such updated spending plan to OMB no later than five business days before any anticipated obligations pursuant to those updates. [Rationale: OMB requests additional information on programmatic spending for some or all of the apportioned funds.] | |||
| 6003 | Category A -- 3rd quarter | $0 | ||
| 6004 | Category A -- 4th quarter | $0 | ||
| 6012 | Servicing Projects | $0 | See footnotes below | |
| Footnotes for line 6012: | A1: Amounts apportioned, but not yet obligated as of the date of this apportionment, on this line are available for obligation consistent with the latest agreed-upon spending plan between the Department of Education (ED) and the Office of Management and Budget. Such spending plan shall include: the planned obligations and funding sources for such existing and proposed contracts; a copy of each such contract; and metrics for ensuring such contracts align with current administration priorities. Any revisions or additions to such spending plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, OMB will notify ED in writing, and the latest agreed-upon spend plan shall comprise such revision or addition. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.] | |||
| 6089 | Budgetary Resources: Reimburables | $0 | ||
| 6100 | Unallocated | $409,508,934 | ||
| 6190 | Total budgetary resources available | $689,208,750 | See footnotes below | |
| Footnotes for line 6190: | A2: As permissible by law, amounts apportioned shall be spent in a manner consistent with the directives provided in the following: Executive Order 14151, "Ending Radical And Wasteful Government DEI Programs And Preferencing." [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.] A3: Funds are apportioned with the understanding that the Department of Education (ED) will (1) submit a spending plan to OMB within 30 calendar days of this apportionment, which will include the following information: a table showing obligations by object classification made as of the date of submission to OMB and estimated to be made by the end of the fiscal year, the discernable costs of completed and anticipated VERA/VSIP and RIF actions during Fiscal Year 2025, and a description of how the spending plan compares with the Agency’s reorganization plan; and (2) update the spending plan as necessary during the fiscal year to accurately reflect the information described in (1), and will submit such updated spending plan to OMB no later than five business days before any anticipated obligations pursuant to those updates. [Rationale: OMB requests additional information on programmatic spending for some or all of the apportioned funds.] | |||
Footnotes
Footnotes provide further information about, or establish further legal requirements related to the use of, the funds in a given line or set of lines in an apportionment. If footnotes appear on lines 1920 or 6190, they apply to all the lines in the 1xxx and 6xxx sections, respectively. The following are all the footnotes associated with this file.
| Number | Text |
|---|---|
| A1 | Amounts apportioned, but not yet obligated as of the date of this apportionment, on this line are available for obligation consistent with the latest agreed-upon spending plan between the Department of Education (ED) and the Office of Management and Budget. Such spending plan shall include: the planned obligations and funding sources for such existing and proposed contracts; a copy of each such contract; and metrics for ensuring such contracts align with current administration priorities. Any revisions or additions to such spending plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, OMB will notify ED in writing, and the latest agreed-upon spend plan shall comprise such revision or addition. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.] |
| A2 | As permissible by law, amounts apportioned shall be spent in a manner consistent with the directives provided in the following: Executive Order 14151, "Ending Radical And Wasteful Government DEI Programs And Preferencing." [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.] |
| A3 | Funds are apportioned with the understanding that the Department of Education (ED) will (1) submit a spending plan to OMB within 30 calendar days of this apportionment, which will include the following information: a table showing obligations by object classification made as of the date of submission to OMB and estimated to be made by the end of the fiscal year, the discernable costs of completed and anticipated VERA/VSIP and RIF actions during Fiscal Year 2025, and a description of how the spending plan compares with the Agency’s reorganization plan; and (2) update the spending plan as necessary during the fiscal year to accurately reflect the information described in (1), and will submit such updated spending plan to OMB no later than five business days before any anticipated obligations pursuant to those updates. [Rationale: OMB requests additional information on programmatic spending for some or all of the apportioned funds.] |
| B1 | Amount on line 1134 has been adjusted pursuant to OMB Bulletin 26-01 and A-11 Section 120.41. |
| B2 | Includes a total of $1,110,000 for offsetting collections, $110,000 for Federal and $1,000,000 for Non-Federal. |
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