{"FileId":11521913,"FileName":"FY2026_Agency=ED_Bureau=FSA_TAFS=091-X-4253_Iteration=5_2026-05-19-14.29","FiscalYear":"2026","ApprovalTimestamp":"2026-05-19-14.29.57.622067","Folder":"Department of Education","ApproverTitle":"Program Associate Director for Education, Income Maintenance and Labor","FundsProvidedBy":"Funds Provided by Public Law 101-508 (ED Log Number 26-194)","ScheduleData":[{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"IterNo","LineSplit":"5","LineDescription":"Last Approved Apportionment: 2026-01-22","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"RptCat","LineSplit":"NO","LineDescription":"Reporting Categories","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"AdjAut","LineSplit":"YES","LineDescription":"Adjustment Authority provided","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1000","LineSplit":"MA","LineDescription":"Mandatory Unob Bal: Brought forward, October 1","ApprovedAmount":42045339577,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1021","LineSplit":"","LineDescription":"Unob Bal: Recov of prior year unpaid obligations","ApprovedAmount":114094959,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1033","LineSplit":"","LineDescription":"Unob Bal: Recov of prior year paid obligations","ApprovedAmount":745136,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1061","LineSplit":"","LineDescription":"Unob Bal: Antic recov of prior year unpd\/pd obl","ApprovedAmount":6453658709,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1062","LineSplit":"","LineDescription":"Unob Bal: Antic cap trans and redemption of debt","ApprovedAmount":-41931244618,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1100","LineSplit":"2","LineDescription":"BA: Disc: Appropriation - Loan Subsidy","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1100","LineSplit":"1","LineDescription":"BA: Disc: Appropriation - Other, Realized","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1200","LineSplit":"2","LineDescription":"BA: Mand: Appropriation - Loan Subsidy","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1200","LineSplit":"1","LineDescription":"BA: Mand: Appropriation","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"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":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1200","LineSplit":"4","LineDescription":"BA: Mand: Appropriation - Loan Modification Adj Transfer","ApprovedAmount":1454523,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1400","LineSplit":"2","LineDescription":"BA: Mand: Borrowing authority decreased","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1400","LineSplit":"1","LineDescription":"BA: Mand: Borrowing authority realized","ApprovedAmount":189727928657,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1800","LineSplit":"1","LineDescription":"BA: Mand: Spending auth: Collected, Reimb & Other Income","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1430","LineSplit":"","LineDescription":"BA: Mand: Borrowing auth: Antic reduc to curr FY","ApprovedAmount":-6568498804,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1800","LineSplit":"3","LineDescription":"BA: Mand: Spending auth: Collected, Fed, loan subsidies","ApprovedAmount":20517275178,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1801","LineSplit":"","LineDescription":"BA: Mand: Spending auth: Chng uncoll pymts Fed src","ApprovedAmount":-4687752565,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1800","LineSplit":"2","LineDescription":"BA: Mand: Spending auth: Collected, Non-fed, refunds","ApprovedAmount":45515851453,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1820","LineSplit":"2","LineDescription":"BA: Mand: Spending auth: Cap trans to general fund, DL MAT","ApprovedAmount":-192115842,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1820","LineSplit":"1","LineDescription":"BA: Mand: Spending auth: Cap trans to general fund, CY Liq Acct","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1825","LineSplit":"1","LineDescription":"BA: Mand: Spending auth: Applied to repay debt (CY, Treasury)","ApprovedAmount":-3501824229,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1825","LineSplit":"2","LineDescription":"BA: Mand: Spending auth: Applied to repay debt (CY, FFB)","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1820","LineSplit":"3","LineDescription":"BA: Mand: Spending auth: Cap trans to general fund, FFEL MAT","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1840","LineSplit":"2","LineDescription":"BA: Mand: Spending auth:Antic colls, reimbs, other (Non-Fed)","ApprovedAmount":65000358106,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1840","LineSplit":"3","LineDescription":"BA: Mand: Spending auth:Antic colls, reimbs, other (Fed)","ApprovedAmount":20140279155,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1842","LineSplit":"","LineDescription":"BA: Mand: Spending auth: Antic cap tran, red debt","ApprovedAmount":-82297766553,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1840","LineSplit":"1","LineDescription":"BA: Mand: Spending auth:Antic colls, reimbs, other (IAAs)","ApprovedAmount":0,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"6011","LineSplit":"","LineDescription":"Direct Loans","ApprovedAmount":143740478811,"FootnoteNumber":"A1"},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"6012","LineSplit":"","LineDescription":"Interest to Treasury","ApprovedAmount":40247859066,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"1920","LineSplit":"","LineDescription":"Total budgetary resources avail (disc. and mand.)","ApprovedAmount":250337782842,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"6014","LineSplit":"","LineDescription":"Downward Subsidy Reestimates","ApprovedAmount":60172002916,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"6017","LineSplit":"","LineDescription":"Downward Modifications","ApprovedAmount":842059853,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"6013","LineSplit":"","LineDescription":"Negative Subsidy","ApprovedAmount":5335382196,"FootnoteNumber":""},{"BudgetAgencyTitle":"Department of Education","BudgetBureauTitle":"Office of Federal Student Aid","AccountTitle":"Federal Direct Student Loan Program Financing Account","AllocationAgencyCode":"","CgacAgency":"091","BeginPoa":"","EndPoa":"","AvailabilityTypeCode":"X","CgacAcct":"4253","AllocationSubacct":"","Iteration":"5","TafsIterationId":12104602,"LineNumber":"6190","LineSplit":"","LineDescription":"Total budgetary resources available","ApprovedAmount":250337782842,"FootnoteNumber":""}],"FootnoteData":[{"FootnoteNumber":"A1","FootnoteText":"Of the amounts apportioned on this line, funds are available for obligation for the settlement of claims associated with requests for equitable adjustment (REA) 7 business days after draft settlements are submitted to OMB. [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.]"}]}