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National Center for Education Statistics

1In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 17 public institutions (0.9 percent of public institutions) not displayed in this table reported $826 million in scholarship and fellowship expenses using Financial Accounting Standards Board (FASB) standards.

2Other federal scholarships and fellowships include all non-Federal Pell sources of federal grant aid. This may include Supplemental Education Opportunity Grants and Department of Veterans Affairs grants, among others.

3Grants in this category are funded from assets that can be used by the institution for limited purposes, but are not necessarily restricted to student aid.

4Restricted scholarships and fellowships are awarded from institutional resources that are limited to be used as grant aid.

5Unrestricted scholarships and fellowships are awarded from institutional resources that are not limited to be used as grant aid.

NOTE: Title IV institutions are those with a written agreement with the U.S. Department of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs. The four U.S. service academies that are not Title IV eligible are included in the Integrated Postsecondary Education Data System (IPEDS) universe because they are federally funded and open to the public. Due to difference between GASB standards and FASB standards, figures from public institutions are not comparable to figures from private institutions, even in categories with identical labels. Percentages in the columns of this table use the corresponding dollar amount in the appropriate total row of each section as the denominator. Detail may not sum to totals because of rounding. Definitions for terms used in this table may be found in the IPEDS online glossary located at https://surveys.nces.ed.gov/ipeds/VisGlossaryAll.aspx.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2017, Finance component (final data).