ED/OIG Reports on Education Department Programs and Activities
                                (April 1, 1996 - September 30, 1996)


    Section 5(a)(6) of the Inspector General Act requires a listing of each report completed by OIG during the reporting period.  A total of 19 reports
    were completed by ED/OIG auditors.  These reports are listed below.
                                                                                            QUESTIONED
                                                                                              COSTS
                                                                                            (excluding   UNSUPPORTED   BETTER USE
    ACN          AUDITEE/REPORT TITLE                                         STATE ISSUED   unsupported)   COSTS        OF FUNDS

    OFFICE OF POSTSECONDARY EDUCATION
    02-50075  REVIEW OF SELECTED ASPECTS OF EMORY COLLEGE'S ADMINISTRATION     PR  JUL-96         480        13,820          ---
              OF TITLE IV STUDENT FINANCIAL ASSISTANCE PROGRAMS
    04-60002  REVIEW OF POST-DEFAULT CONSOLIDATION LOANS AND RESERVE           GA  AUG-96   1,562,640         ---            ---
              FUND USES OF THE GEORGIA HIGHER EDUCATION ASSISTANCE
              CORPORATION
    04-60003  THE TENNESSEE STUDENT ASSISTANCE CORPORATION REPORTING           TN  JUN-96   1,017,470         ---            ---
              OF DEFAULTED FEDERAL FAMILY EDUCATION LOAN PROGRAM
              LOANS UNDER THE FEDERAL CONSOLIDATED LOAN PROGRAM         
    04-60146  AUDIT OF THE DIRECT LOAN PROGRAM ADMINISTERED BY BAUDER          GA  SEP-96           *         ---            ---
              COLLEGE
    05-50009  AUDIT OF UNITED STUDENT AID FUNDS, INC.'S REPORTING OF           IN  MAY-96  19,090,358         ---     13,000,000
              DEFAULTED FEDERAL FAMILY EDUCATION LOAN PROGRAM LOANS  
              CONSOLIDATED UNDER THE FEDERAL CONSOLIDATION LOAN PROGRAM 
    05-60003  CANNELLA SCHOOL OF HAIR DESIGN, CHICAGO, ILLINOIS, AUDIT OF      IL  AUG-96   4,408,620         ---            ---
              ADMINISTRATION OF STUDENT FINANCIAL ASSISTANCE PROGRAMS   
    05-60007  AUDIT OF DELAWARE HIGHER EDUCATION LOAN PROGRAM'S REPORTING      DE  MAY-96     139,273         ---         87,000
              OF DEFAULTED FEDERAL FAMILY EDUCATION LOAN PROGRAM LOANS
              CONSOLIDATED UNDER THE FEDERAL CONSOLIDATION LOAN PROGRAM
    05-60008  AUDIT OF FINANCE AUTHORITY OF MAINE'S REPORTING OF DEFAULTED     ME  MAY-96     570,790         ---        341,000
              FEDERAL FAMILY EDUCATION LOAN PROGRAM LOANS CONSOLIDATED
              UNDER THE FEDERAL CONSOLIDATION LOAN PROGRAM
    05-60011  AUDIT OF IOWA COLLEGE STUDENT AID COMMISSION'S REPORTING         IA  JUN-96   1,015,855         ---        720,000
              OF DEFAULTED FEDERAL FAMILY EDUCATION LOAN PROGRAM LOANS  
              CONSOLIDATED UNDER THE FEDERAL CONSOLIDATION LOAN PROGRAM
    06-50010  THE ELECTRONIC DATA EXCHANGE: A SECURITY REVIEW IS NEEDED        DC  AUG-96           *         ---            ---     
    07-50004  AUDIT OF COLORADO STUDENT LOAN PROGRAM'S ADMINISTRATION AND      CO  MAY-96     162,032     587,067            ---
              REPORTING OF DEFAULTED FAMILY EDUCATION LOAN PROGRAM LOANS
              CONSOLIDATED UNDER THE FEDERAL CONSOLIDATION LOAN PROGRAM
    09-38058  THE DEPARTMENT SHOULD CONTINUE ITS EFFORTS TO IMPROVE            CA  JUN-96           *         ---            ---
              THE ACCURACY OF ITS STUDENT LOAN DATABASE
    11-60004  SUBSEQUENT REVIEW TO FOLLOW-UP REVIEW ON SELECTED                DC  JUN-96           *         ---            ---
              GATEKEEPING OPERATIONS
    03-60001**COMING TOGETHER TO FACE THE CHALLENGES OF AN UNCERTAIN           DC  JUN-96           *         ---            ---
              FUTURE: A REVIEW OF THE MANAGEMENT SYSTEMS AND STRUCTURE OF
              THE U.S. DEPARTMENT OF EDUCATION, OFFICE OF POSTSECONDARY
              EDUCATION, OFFICE OF STUDENT FINANCIAL ASSISTANCE PROGRAM  



    OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES
   
    04-50201  THE TENNESSEE DIVISION OF REHABILITATION SERVICES SHOULD         TN  SEP-96     367,131         ---            ---
              IMPROVE ITS ADMINISTRATION OF ESTABLISHMENT PROJECTS
    04-60004  THE OHIO REHABILITATION SERVICES COMMISSION'S USE OF             OH  SEP-96           *         ---            ---
              ESTABLISHMENT PROJECTS AS A SOURCE OF THIRD PARTY FUNDING
              TO MEET FEDERAL MATCHING REQUIREMENTS MAY NOT BE THE MOST
              EFFICIENT AND EFFECTIVE METHOD OF DELIVERING SERVICES
    09-53005  THE DECLINE IN THE SUCCESS OF CALIFORNIA'S VOCATIONAL            CA  JUL-96           *         ---            ---
              REHABILITATION PROGRAM CANNOT BE ATTRIBUTED TO THE         
              REHABILITATION ACT AMENDMENTS OF 1992
    
    OFFICE OF THE CHIEF FINANCIAL OFFICER

    17-40303  THE REPORT OF INDEPENDENT ACCOUNTANTS ON THE U.S.                DC  AUG-96           *          ---            ---
              DEPARTMENT OF EDUCATION FISCAL YEAR 1995 DEPARTMENT-
              WIDE FINANCIAL STATEMENTS 
    17-60005  IMPREST FUND REVIEW                                              DC  AUG-96           *          ---            ---    


   *    Non-monetary findings only
  **   Management Review (not an audit)