{"FileId":11487071,"FileName":"FY2026_Agency=ED_Bureau=FSA_TAFS=091-2026-2027-0202_Iteration=1_2025-12-05-22.27","FiscalYear":"2026","ApprovalTimestamp":"2025-12-05-22.27.25.885251","Folder":"Department of Education","ApproverTitle":"Program Associate Director for Education, Income Maintenance and Labor","FundsProvidedBy":"Funds Provided by P.L. 119-37 (ED Log Number 26-072)","ScheduleData":[{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"RptCat","LineSplit":"NO","LineDescription":"Reporting Categories","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"AdjAut","LineSplit":"YES","LineDescription":"Adjustment Authority provided","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1000","LineSplit":"DA","LineDescription":"Discretionary Unob Bal: Brought forward, October 1","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"IterNo","LineSplit":"1","LineDescription":"Last Approved Apportionment: N\\A, First Request of Year","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1000","LineSplit":"ME","LineDescription":"Mandatory Unob Bal: Brought forward, October 1","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1023","LineSplit":"1","LineDescription":"Unob Bal: Applied to repay debt (to Treasury)","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1023","LineSplit":"2","LineDescription":"Unob Bal: Applied to repay debt (to FFB)","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1000","LineSplit":"DE","LineDescription":"Discretionary Unob Bal: Brought forward, October 1","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1000","LineSplit":"MA","LineDescription":"Mandatory Unob Bal: Brought forward, October 1","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1100","LineSplit":"3","LineDescription":"BA: Disc: Appropriation - Loan Admin Expenses, Definite","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1134","LineSplit":"","LineDescription":"BA: Disc: Appropriations precluded from obligation","ApprovedAmount":-1370844250,"FootnoteNumber":"B1"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1151","LineSplit":"","LineDescription":"BA: Disc: Appropriations:Antic nonexpend trans net","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1100","LineSplit":"1","LineDescription":"BA: Disc: Appropriation - Other, Realized","ApprovedAmount":2058943000,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1100","LineSplit":"2","LineDescription":"BA: Disc: Appropriation - Loan Subsidy","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1200","LineSplit":"3","LineDescription":"BA: Mand: Appropriation - Loan Subsidy Reestimate","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1200","LineSplit":"4","LineDescription":"BA: Mand: Appropriation - Loan Modification Adj Transfer","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1200","LineSplit":"5","LineDescription":"BA: Mand: Appropriation - Indefinite Authority withdrawn","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1200","LineSplit":"1","LineDescription":"BA: Mand: Appropriation","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1200","LineSplit":"2","LineDescription":"BA: Mand: Appropriation - Loan Subsidy","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1700","LineSplit":"1","LineDescription":"BA: Disc: Spending auth: Collected, Reimb & Other Income","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1700","LineSplit":"2","LineDescription":"BA: Disc: Spending auth: Collected, Non-fed, refunds","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1700","LineSplit":"3","LineDescription":"BA: Disc: Spending auth: Collected, Fed, loan subsidies","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1400","LineSplit":"1","LineDescription":"BA: Mand: Borrowing authority realized","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1400","LineSplit":"2","LineDescription":"BA: Mand: Borrowing authority decreased","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1740","LineSplit":"3","LineDescription":"BA: Disc: Spending auth:Antic colls, reimbs, other (Fed)","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1920","LineSplit":"","LineDescription":"Total budgetary resources avail (disc. and mand.)","ApprovedAmount":689208750,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6001","LineSplit":"","LineDescription":"Category A -- 1st quarter","ApprovedAmount":10000000,"FootnoteNumber":"A3"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1740","LineSplit":"1","LineDescription":"BA: Disc: Spending auth:Antic colls, reimbs, other (IAAs)","ApprovedAmount":1000000,"FootnoteNumber":"B2"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"1740","LineSplit":"2","LineDescription":"BA: Disc: Spending auth:Antic colls, reimbs, other (Non-Fed)","ApprovedAmount":110000,"FootnoteNumber":"B2"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6004","LineSplit":"","LineDescription":"Category A -- 4th quarter","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6012","LineSplit":"","LineDescription":"Servicing Projects","ApprovedAmount":0,"FootnoteNumber":"A1"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6002","LineSplit":"","LineDescription":"Category A -- 2nd quarter","ApprovedAmount":269699816,"FootnoteNumber":"A3"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6003","LineSplit":"","LineDescription":"Category A -- 3rd quarter","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6190","LineSplit":"","LineDescription":"Total budgetary resources available","ApprovedAmount":689208750,"FootnoteNumber":"A2\/A3"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6089","LineSplit":"","LineDescription":"Budgetary Resources: Reimburables","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Student Aid Administration","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"2026","EndPoa":"2027","AvailabilityTypeCode":"","CgacAcct":"0202","AllocationSubacct":"","Iteration":"1","TafsIterationId":12097420,"LineNumber":"6100","LineSplit":"","LineDescription":"Unallocated","ApprovedAmount":409508934,"FootnoteNumber":""}],"FootnoteData":[{"FootnoteNumber":"A1","FootnoteText":"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.]"},{"FootnoteNumber":"A2","FootnoteText":"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.]"},{"FootnoteNumber":"A3","FootnoteText":"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.]"},{"FootnoteNumber":"B1","FootnoteText":"Amount on line 1134 has been adjusted pursuant to OMB Bulletin 26-01 and A-11 Section 120.41."},{"FootnoteNumber":"B2","FootnoteText":"Includes a total of $1,110,000 for offsetting collections, $110,000 for Federal and $1,000,000 for Non-Federal."}]}