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The Higher Education Act of 1965 (HEA), as amended by the Higher Education Opportunity Act of 2008 (HEOA), includes many disclosure and reporting requirements. A disclosure requirement is information that a postsecondary education institution is required to distribute or make available to another party, such as students or employees. A reporting requirement is information submitted to the U.S. Department of Education or other agencies. The following list provides links to the information required to be made available to students. This website was organized using a reference list created by the National Postsecondary Education Cooperative (NPEC). The NPEC report can be found on the National Center for Education Statistics website.