Which document type is NOT required to be made accessible under FERPA?

Under FERPA, the focus is on protecting the privacy of student education records while ensuring that certain types of records are accessible to parents and eligible students. Student transcripts, attendance records, and assessment test scores are all considered part of the education records that institutions must maintain and make accessible, as they contain information directly related to a student and are managed by the educational institution.

In contrast, financial records submitted by parents, while they may be important for determining financial aid eligibility, are not classified as educational records under FERPA. These documents pertain more to the financial aspect of a student's education rather than their academic progress or performance. As such, they do not have the same accessibility requirements that educational records do, meaning they do not need to be made accessible in the same manner as transcripts and grades.

This distinction is important as it highlights the boundaries of what constitutes an educational record and what falls outside of FERPA's purview regarding accessibility.