The Office of Finance and Operations (OFO) is made up of the offices listed below. For guidance and resource information see the linked pages that follow each office.
Guidance documents represent the Department of Education's (Department) current thinking on a topic. They do not create or confer any rights for or on any person and do not impose any requirements beyond those required under applicable law and regulations. Guidance documents lack the force and effect of law, except as authorized by law or as incorporated into a contract.
Non-guidance information, The OMB Uniform Guidance (2 C.F.R 200) and the Education Department Administrative Regulations (EDGAR), are available at the following link: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards — October 29, 2015.
Immediate Office of the Assistant Secretary
The Immediate Office of the Assistant Secretary for Finance and Operations is responsible for the overall direction and administration of the Department's administrative management functions.
Office of Small and Disadvantaged Business Utilization
The Office of Small and Disadvantaged Business Utilization (OSDBU) works as an advocate to maximize participation of small businesses in Department contracts, through outreach to the business community and partnership with Department offices to develop and implement acquisition strategies for achieving ED's mission.
Office of Equal Employment Opportunity Services
The mission of the Office of Equal Employment Opportunity Services (OEEOS) is to ensure that the Department provides equal opportunity in employment for all employees and applicants.
OEEOS guidance and other resources are available at the following document hyperlinks:
Equal Employment Opportunity (EEO) - Notice of Procedures for Filing EEO Complaints (PDF, 267KB) – March 1, 2019
(Topic – Filing EEO Complaints. This guidance addresses procedures for filing EEO complaints.)
Administrative Procedures for Processing Complaints on the Basis of Disability in Programs or Activities, not Related to Employment, Conducted by the U.S. Department of Education (MS Word, 48KB) - March 1, 2019
(Topic – Processing EEO complaints. This guidance addresses processing non employment related EEO complaints having a basis in disability under ED programs.)
Frequently Asked Questions to Assist U.S. Department of Education Grantees To Appropriately Use Federal Funds for Conferences and Meetings - December 2014
(Topic – Using Grant Funds for Conferences and Meetings. This guidance provides ED’s responses to FAQs regarding the use of grants funds for conferences and meetings.)
Executive Office
The Executive Office serves as the principal staff of the Assistant Secretary in developing, coordinating, and implementing all internal administrative matters relating to OFO such as personnel, budget, financial management, organization, contracts, facilities, correspondence control, and business analytics to better inform decision making and support services.
Office of Hearings and Appeals
The mission of the Office of Hearings and Appeals (OHA) is to provide independent forums for the fair, impartial, equitable, and timely resolution of disputes involving the Department and recipients of federal education funds.
Office of Financial Management
The Office of Financial Management (OFM) is responsible for processing, reconciling, evaluating, and reporting all agency financial transactions; certifying financial transactions, producing internal financial management reports and analyses; preparing the Department's monthly, quarterly, and annual financial statements and related notes and schedules; and coordinating the external audit of the agency's financial statements.
OFM divisions include the:
Accounts Receivable and Bank Management Division
Cash and Business Financial Management Services Division
Financial Data Integrity and Cost Controls Division
Accountability and Financial Reporting Division
General Ledger Division
Financial Systems Transactions and Payments Division
OFM guidance and other resources, which fall under the purview of the immediate office of the OFM Deputy Assistant Secretary, may be accessed through the following document hyperlinks:
CFO Memorandum to Chief State School Officers on New Guidance – September 27, 2007
Topic – Late Liquidations. This guidance addresses the submission of late liquidations requests up to eighteen months after the end of the obligation period.)
Frequently Asked Questions on Using Federal Funds for Conferences and Meetings – December 2014
(Topic – Using Grant Funds for Conferences and Meetings. This guidance provides ED's responses to FAQs regarding the use of grants funds for conferences and meetings.)
Office of Grants Management
The Office of Grants Management (OGM) develops, manages, and provides policy guidance and oversight of the Department's grant management activities and operations. OGM provides leadership and direction in the areas of discretionary and formula grant policy, internal control assessment for grants, grant management training, external audit resolution and risk treatment, and indirect cost negotiations.
In carrying out its responsibilities, OGM:
- Coordinates and supports consistent, quality management of formula and discretionary grants and cooperative agreements Department-wide.
- Develops and directs the Department's implementation of requirements for grants in OMB Circular A-123, Internal Control Systems; Provides Department-wide oversight of compliance with grants policies and procedures.
- Develops and conducts Department-wide grant management training.
- Develops and implements Departmental policies related to external audit follow-up and oversees the Department's external audit resolution operations.
- Resolves and closes discretionary grant audits and various formula grant audits for the Department.
- Develops and implements indirect cost policy and negotiates indirect cost rates on behalf of the Federal Government for all State Education Agencies and other entities in which the Department holds a predominate financial interest.
The Deputy Assistant Secretary (DAS) for OGM provides overall leadership, and coordination to the following three components:
- Grants Management Policy Division;
- Grants Risk Management Services Division; and
- Indirect Cost Division
Grants Management Policy Division
(Topic – Guidance Memorandums and Documents. The PowerPoint presentation provides program staff a resource that they can share with ED's grantee community on implementing the Unique Entity Identifier (UEI) as the primary means of entity identification for Federal awards government-wide.)
ED Memoranda & Guidance for Grantees | U.S. Department of Education
(Topic – Guidance Memorandums and Documents. These memorandums and guidance documents address guidance related to several grants administration matters.)
For Human Subject Research guidance and other pertinent resources and information visit: https://www2.ed.gov/about/offices/list/ocfo/humansub.html
Transition from DUNS Number to Unique Entity Identifier (UEI) Fact Sheet – (PDF, 168KB) April 2022
(Topic – Guidance Memorandums and Documents. The fact sheet provides information on the Federal Government’s transition from the use of the DUNS Number to the new Unique Entity Identifier (UEI) as the primary means of entity identification for Federal awards government-wide.)
Grants Risk Management Services Division
Memo to grantees regarding subprogram ALN identification (MS Word, 3KB) – August 2021
Key Sections of Uniform Guidance Related to Subawards – July 2015
Topic – Subawards. This guidance addresses sections within 2 CFR 200 that address subaward administration.)
Risk and Subaward Management Under the Uniform Guidance (MS PowerPoint, 585KB) – September 8, 2015
(Topic – Risk and Subawards. This guidance is training that addresses risk and subaward management.)
Indirect Cost Division
What is the Indirect Cost Division?– December 2022
(Topic – Indirect Costs. The roles and responsibilities of the United States Department of Education Indirect Cost Division.)
Who is responsible for my indirect cost rate negotiation? – January 2024
(Topic – Indirect Costs. This guidance assists non-Federal entities with determining their cognizant agency for indirect costs.)
Indirect Cost Division Service Representatives – June 2024
(Topic – Indirect Costs. The page provides the service representatives email addresses.)
Cost Allocation Guide for State and Local Governments (PDF, 1,534KB) – September 2019
(Topic – Indirect Costs. This guidance assists States and Local governments with determining indirect cost and allocation methodologies.)
Cost Allocation Guide for State and Local Governments (PDF, 1,261KB) – September 2009
(Topic – Indirect Costs. This guidance assists States and Local governments with determining indirect cost and allocation methodologies.)
So you want to know about indirect costs – December 17, 2020
(Topic – Indirect Costs. This guidance addresses several indirect cost related topics.)
Model Cost Policy Statement – December 21,2021
(Topic – Indirect Costs. This template is intended to be used as guidance for nonprofit organizations that seek reimbursement for indirect costs under Federal awards.)
Commonly asked questions - For State and Local Governments – October 19, 2012
(Topic – Indirect Costs. This guidance provides ED's responses to FAQs regarding indirect cost related to State and local government.)
Commonly asked questions - For Non Profit Organizations – September 27, 2005
(Topic – Indirect Costs. This guidance provides ED's responses to FAQs regarding indirect cost related to nonprofit organizations.)
Frequently Asked Questions from ICD Customers – February 3, 2016
(Topic – Indirect Costs. This guidance provides ED's responses to FAQs regarding indirect cost related to nonprofit organizations.)
Should you have any questions concerning indirect costs, please send them to our Indirect Cost Division e-mail address: IndirectCostDivision@ed.gov
Office of Acquisition Management
The Deputy Assistant Secretary (DAS) for the Office of Acquisitions Management leads the Department of Education toward effective, efficient, and accountable Acquisition Management, enhancing the mission by building an end-to-end Acquisition Lifecycle Framework (ALF) which includes oversight, workforce development, policy development, supply chain management, business systems, and contract execution. Providing leadership strategically focused on delivering better outcomes, driving behavior changes, implementing innovative solutions for improved Program Performance leading to ED mission success.
The Immediate Office is led by the DAS also serving as the Deputy Chief Acquisition Officer and Senior Procurement Executive (DCAO & SPE) reports directly to the Principal Deputy Assistant Secretary for the Office of Finance and Operations. The DCAO & SPE is responsible for ED-wide Acquisition Management with two distinct functional areas required to assure department-wide Acquisition Management:
Contracts and Acquisitions Management (CAM) Division, and
Strategic Acquisition Management Initiatives (SAMI) Division
Office of Human Resources
The Office of Human Resources (OHR) provides leadership and direction in the formulation and implementation of human capital policies, programs, and systems to promote efficient and effective federal workforce management and provides operational support and oversight for the full lifecycle of employment for employees of the Department of Education.
OHR is led by a member of the Senior Executive Service who serves as the Chief Human Capital Officer (CHCO) for the Department and reports to the Principal Deputy Assistant Secretary (PDAS) for the Office of Finance and Operations. The CHCO is supported by a Deputy, who is also a member of the Senior Executive Service and serves as a strategic partner, leader, and technical human resources expert. OHR is comprised of eight Divisions each of which is led by a Director:
- Business and Administrative Services Division
- Human Capital Policy and Accountability Division
- Executive Resources Division
- Workforce Relations Division
- Labor and Employee Relations Division
- Talent Development Division
- Recruitment, Staffing and Compensation Division
- Human Capital Strategy Division
Office of Security, Facilities and Logistics
The Office of Security, Facilities and Logistics (OSFL) oversees the Department’s physical, personnel, classified information security programs as well as oversight of the Department’s Continuity of Operations Program.
OSFLS consists of the following divisions and available guidance and other resources may be accessed through the document hyperlinks that follow:
Facilities and Logistics Services Division
Personnel Security and Disaster Preparedness Division
Physical Security and Emergency Preparedness Division
How To Dispose of and Acquire Surplus Federal Real Property For Educational Purposes – April 1, 2019
(Topic – Disposing of and Acquiring Surplus Federal Property for Education. This guidance page provides information related to disposing of and acquiring Federal Property for Education, and it leads to a brochure that addresses this information.)
Frequently Asked Questions (FAQs) for the Education Public Benefit Conveyance Program (MS Word, 41KB) – August 1, 2015 (Topic – Disposing of and Acquiring Surplus Federal Property for Education. This guidance provides ED’s responses to FAQs regarding ED’s Public Benefit Conveyance Program.)
Office of Business Support Services
The Office of Business Support Services (OBSS) is responsible for all IT activities that affect the Office of Finance and Operations (OFO) systems, services, or applications (SYSTEMS) that are operating on the Department's hosted platform (PIVOT-H), commercial shared services platforms, or Federal shared services platforms.
OBSS consists of the following divisions and available guidance and other resources may be accessed through the document hyperlinks that follow:
Business Systems Support Division
Customer and Systems Support Division
Shared Services System Support Division