; (ii) assist with transparency, institutional improvement, and analysis of Federal aid programs; (iii) provide accurate, complete, and customizable information for students and families making decisions about postsecondary education; and (iv) reduce the reporting burden on institutions of higher education, in accordance with section 104 of the Lowering Education Costs and Debt Act . (B) Avoiding duplicated reporting Notwithstanding any other provision of this section, to the extent that another provision of this section requires the same reporting or collection of data that is required under this subsection, an institution of higher education, or the Secretary or Commissioner, shall use the reporting or data required for the postsecondary student data system under this subsection to satisfy both requirements. (C) Development process In developing the postsecondary student data system described in this subsection, the Commissioner shall— (i) focus on the needs of— (I) users of the data system; and (II) entities, including institutions of higher education, reporting to the data system; (ii) take into consideration, to the extent practicable— (I) the guidelines outlined in the U.S. Web Design Standards maintained by the General Services Administration and the Digital Services Playbook and TechFAR Handbook for Procuring Digital Services Using Agile Processes of the U.S. Digital Service; and (II) the relevant successor documents or recommendations of such guidelines; (iii) use modern, relevant privacy- and security-enhancing technology, and enhance and update the data system as necessary to carry out the purpose of this subsection; (iv) ensure data privacy and security is consistent with any relevant Federal law relating to privacy or data security, including— (I) the requirements of subchapter II of chapter 35 of title 44, United States Code, specifying security categorization under the Federal Information Processing Standards or any relevant successor of such standards