The purpose of the United States Department of Education's (the Department) FY 2013 "Agency Financial Report" (AFR) is to assist Congress, the President, and the American people to assess the Department's stewardship over resources with which it is entrusted. This annual report is required by legislation and complies with the requirements of the Office of Management and Budget's Circulars A-11, "Preparation, Submission, and Execution of the Budget," and A-136, "Financial Reporting Requirements." Federal Student Aid, a principal office of the Department and a designated Performance-Based Organization, is required by legislation to produce a separate Annual Report, which details Federal Student Aid's financial and program performance. A summary of the information included in the "Federal Student Aid Annual Report" can be found in the applicable sections of the Department's AFR. The AFR is organized into four major sections: (1) Management's Discussion and Analysis: This section provides information about the Department's mission and organizational structure, our high-level performance results, financial highlights, and management assurances regarding internal controls; (2) Financial Section: This section provides a message from the Chief Financial Officer, the financial statements and notes, required supplementary information and required supplementary stewardship information, and the report from our independent auditors; (3) Other Information: This section provides improper payments reporting details, the schedule of spending, a summary of financial statement audit and management assurance, and the Office of Inspector General's Management and Performance Challenges for Fiscal Year 2014 Executive Summary; and (4) Appendices: This section provides a listing of selected Department web links and education resources and a glossary of acronyms and abbreviations. [For the 2012 Agency Financial Report, see ED607146.]