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. Disclosure and reporting requirements sometimes overlap. For certain topics, institutions are required to make information available to students or others and to submit information to the Department of Education. Such information includes general institutional operation, financial aid, general completion and graduation rates, and the annual security report.