Other Financial Report (FR) Notes Data and Instructions

> Other FR Notes Data includes stewardship information, supplemental
> information, and all other disclosures required for the FR not
> collected in the FR Notes. In the Governmentwide Financial Report
> System (GFRS) the information in Other FR Notes Data will be collected
> in a similar manner to the FR Notes. The information in Other Data
> does not tie directly to any financial statement amounts. The
> disclosures required for the FR are based on FASAB standards
> (referenced in this document whenever possible).

This appendix is arranged in the same general format as GFRS. Data has
been marked to agree with the GFRS tab that agencies will use to access
information to assist in completing the Other FR Notes Data module.
Agencies are required to enter an explanation for any changes from
prior-year "Other FR Notes Data" information on the "Threshold" tab of
the Other FR Notes Data module. Agencies also must explain any changes
between the current- and prior-year amounts greater than a predetermined
threshold amount. They enter the explanation on the "Threshold" tab. The
information entered on the threshold tab does not require audit
coverage; thus, each question is marked "unaudited" in GFRS. The "Other
Data Info" and "Other Text Data" tabs may have more than one section to
complete. A tab/section/line is inactive when it is not applicable to a
particular note or agency. Each Other FR Notes Data note has three tabs:

-   Tab 1 title, "Other Data Info" -- Used to collect numerical
    information.

-   Tab 2 title, "Other Text Data" -- Used to collect textual
    information related to the "Other Data Info."

-   Tab 3 title, "Threshold" -- Used to collect explanations for amounts
    exceeding a Treasury-defined threshold.

Agencies must enter a reference to their agency financial statement
notes. This reference should be at the level of detail that would be
necessary to crosswalk from the specific line items and other key
information in the FR Notes Data Module to the notes in the agencies'
financial statements (for example, note number, page number, and/or
agency worksheet).

Some notes contain hard-coded program or category names while others
allow or require the entry of program or category names. Some notes
contain a line titled "Other." Use the line titled "Other" when
appropriate and do not create an additional line titled "Other" or "All
other."

**Note 1. Statement of Operations and Changes in Net Position**

**"Other Data Info" Tab**

> **Section A**---**Nonexchange Revenue**
>
> Provide the range of the specific potential accruals not made using a
> modified cash basis of accounting.

Low High Low High

[Fiscal 2008]{.underline} [Fiscal 2008]{.underline} [Fiscal
2007]{.underline} [Fiscal 2007]{.underline}

1\. Agency-entered description X X X X

. . .

5\. Agency-entered description X X X X

**"Other Text Data" Tab**

> Section A

1.  Provide the practical and inherent limitations affecting the accrual
    of taxes and duties (SFFAS No. 7, par. 64).

Note 2. Taxes

"Other Data Info" Tab

> **Section A**
>
> Provide the following amount as it relates to taxes (SFFAS No. 7, par.
> 67-69).

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline}

1.  Estimated realizable value of compliance assessments\
    as of the end of the period X X

2.  Estimated realizable value of preassessment\
    work-in-progress X X

3.  Changes in 1 and 2 above X X

4.  Other claims for refunds not yet accrued but

    likely to be paid when administrative actions are completed X X

5.  Management's best estimate of unasserted\
    claims for refunds X X

6.  Changes in 4 and 5 above X X

7.  Amount of assessments written off that continue to be\
    statutorily collectible (excluded from accounts receivable) X X

> **Section B**
>
> Provide the following amount as it relates to taxes, if a range is
> estimable and not included in Section A above (SFFAS No. 7, par. 67).

+-------------------------------+-------+---+-------+---+-------+---+-------+
|                               | Low   |   | High  |   | Low   |   | High  |
+-------------------------------+-------+---+-------+---+-------+---+-------+
|                               | F     |   | F     |   | F     |   | F     |
|                               | iscal |   | iscal |   | iscal |   | iscal |
|                               | 2008  |   | 2008  |   | 2007  |   | 2007  |
+-------------------------------+-------+---+-------+---+-------+---+-------+
| > 1\. Realizable value of     | X     |   | X     |   | X     |   | X     |
| > preassessment\              |       |   |       |   |       |   |       |
| > work-in-process             |       |   |       |   |       |   |       |
+-------------------------------+-------+---+-------+---+-------+---+-------+
| > 2\. Changes in 1 above      | X     |   | X     |   | X     |   | X     |
+-------------------------------+-------+---+-------+---+-------+---+-------+
| 3\. Management's best         | X     |   | X     |   | X     |   | X     |
| estimate of unasserted        |       |   |       |   |       |   |       |
|                               |       |   |       |   |       |   |       |
| > claims for refunds          |       |   |       |   |       |   |       |
+-------------------------------+-------+---+-------+---+-------+---+-------+
| > 4\. Changes in 3 above      | X     |   | X     |   | X     |   | X     |
+-------------------------------+-------+---+-------+---+-------+---+-------+

"Other Text Data" Tab

> **Section A**
>
> Provide the following information as it relates to taxes (SFFAS No. 7,
> par. 67-69).

1.  Explicit definitions of estimated amounts of the size of the tax gap
    .

2.  Appropriate explanations of the limited reliability of the estimates
    of the size of the tax gap .

3.  Cross-references to portions of the tax gap due from identified
    noncompliant taxpayers and importers .

4.  Estimates of the annual tax gap (amounts should specifically define
    whether it includes or excludes estimates of tax due on illegally
    earned revenue).

5.  Disclose the amounts by which trust funds may be over- or
    under-funded in comparison with the requirements of law, if
    reasonably estimable.

**Note 3. Annual Revenues and Expenditures for Medicare and Social
Security Trust Funds and the Total Federal Budget**

**"Other Data Info" Tab**

> **Section A---Revenues From the Public**
>
> Provide the items below relating to revenues and expenditures for the
> latest available period -- 2007.

[HI]{.underline} [SMI]{.underline} [OASDI]{.underline}

> 1\. Payroll and benefit taxes X X X
>
> 2\. Premiums X X X
>
> 3\. Other taxes and fees X X X
>
> 4\. Total expenditures to the public X X X
>
> **Section B---Revenues from Other Government Accounts (to be completed
> only by the Department of the Treasury (Treasury))**
>
> Provide the items below relating to revenues and expenditures.

[Other Government]{.underline}

> 1\. Transfers X
>
> 2\. Interest credits X
>
> 3\. Total X

**Note 4. Social Security (SFFAS No. 17, par. 31 and 32 (1) and (2)) (to
be completed only by the Social Security Administration)**

"Other Data Info" Tab

**Section A---Number of Federal Old-Age and Survivors Insurance and
Federal Disability Insurance (OASDI) Beneficiaries**

Provide the number of OASDI beneficiaries for every 100 covered workers
for the years 2008-2082.

[Years]{.underline} [Beneficiaries per 100 Covered Workers]{.underline}

1\. 2008 U

. . .

75\. 2082 U

**Section B---OASDI Income (Excluding Interest) and Expenditures in
Nominal Dollars**

> Provide in nominal dollars the actuarial estimates of combined OASDI
> annual income (excluding interest) and expenditures for the years
> 2008-2082.

[Years]{.underline} [Income (excluding interest)]{.underline}
[Expenditures (nominal dollars)]{.underline}

1\. 2008 X X

. . .

75\. 2082 X X

**Section C---OASDI Income (Excluding Interest) and Expenditures as a
Percentage of Taxable Payroll**

> Provide the estimated OASDI annual income (excluding interest) and
> expenditures as a percentage of taxable payroll for the years
> 2008-2082.

[Years]{.underline} [Income (excluding interest)]{.underline}
[Expenditures (percentage of taxable payroll)]{.underline}

1\. 2008 X% X%

. . .

75\. 2082 X% X%

**Section D---OASDI Income (Excluding Interest) and Expenditures as a
Percentage of Gross Domestic Product (GDP)**

> Provide the estimated OASDI annual income (excluding interest) and
> expenditures as a percentage of GDP for the years 2008-2082.

[Years]{.underline} [Income (excluding interest)]{.underline}
[Expenditures (percentage of GDP)]{.underline}

1\. 2008 X% X%

. . .

75\. 2082 X% X%

**Section E---Present Values of Estimated OASDI Expenditures in Excess
of Income Under Various Assumptions**

> Provide the present values of estimated OASDI expenditures in excess
> of income under various assumptions for the period 2008-2082 (SFFAS
> No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}

1.  Average annual reduction in death rates: amount X X X

2.  Total fertility rate: amount X X X

3.  Real wage differential: amount X X X

4.  CPI change: amount X X X

5.  Net immigration: amount X X X

6.  Real interest rate: amount X X X

> **Section F---Present Values of Estimated OASDI Expenditures in Excess
> of Income Under Various Assumptions -- Assumption Used (Excluding Net
> Immigration)**
>
> Provide the values of assumptions used in Section E (excluding net
> immigration) (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Average annual reduction in death rates: assumption used X% X% X%
>
> 2\. Real wage differential: assumption used X% X% X%
>
> 3\. CPI change: assumption used X% X% X%
>
> 4\. Real interest rate: assumption used X% X% X%
>
> **Section G---Present Values of Estimated OASDI Expenditures in Excess
> of Income Under Various Assumptions -- Assumption Used (Excluding Net
> Immigration)**
>
> Provide the value of assumptions used in Section E (excluding net
> immigration) (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Total fertility rate: assumption used U U U

**Section H---Assumption Used for Net Immigration**

> Provide the values of assumptions used in Section E for net
> immigration (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Net immigration: assumption used U U U

**Section I---Present Values of Revenues and Cost of OASDI as of January
1, 2008**

Provide the present values of OASDI revenue and cost components of
75-year open group obligations as of January 1, 2008.

[2008]{.underline}

1.  Revenues from the public -- taxes X

2.  Total costs to the public X

> 3\. Trust fund in 1/1/2008 X

**Section J---Present Values of OASDI Expenditures Less Tax and Premium
Revenue as of January 1, 2008**

Provide the present values of OASDI expenditures less tax and premium
revenue through the infinite horizon as of January 1, 2008.

[2008]{.underline}

1.  Present value of future expenditures less future\
    taxes and premiums for current participants X

2.  Less current trust fund X

3.  Plus net obligations for future participants X

> **Section K---Other Social Security Related Information**
>
> Provide the following additional information, in units, related to
> Social Security.
>
> [2008]{.underline}

1.  The approximate number of beneficiaries who were paid OASDI benefits

> at the end of calendar year 2007 U

2.  The 2008 dollar level of the Social Security contribution and
    benefit base U

> **Section L---Other Social Security and Medicare Related Information**

Provide the following percentages for the Social Security Trust Fund.

[2008]{.underline}

> 1\. The percentage of taxable earnings employers and employees are
> required to
>
> pay to the OASDI Program X %
>
> 2\. The percentage of taxable earnings self-employed are required\
> to pay to the OASDI Program X%
>
> 3\. The maximum percentage of OASDI benefits subject to taxation at
> 1993 X%
>
> 4\. The maximum percentage of OASDI benefits subject to taxation from
> 1993 to the current year X%

**\"Other Text Data\" Tab**

> **Section A---Number of OASDI Beneficiaries**

1.  When will annual OASDI cost first exceed income excluding interest?

2.  Provide the year that the OASDI Trust Fund reserves are projected to
    be exhausted.

> **Section B---OASDI Income (Excluding Interest) and Expenditures in
> Nominal Dollars**
>
> 1\. Provide the percent of scheduled benefits that the present tax
> rates would be sufficient to pay after OASDI Trust Fund exhaustion.
>
> 2\. Provide the percent of scheduled benefits that the present tax
> rates would be sufficient to pay for OASDI in 2082.
>
> **Section C---OASDI Income (Excluding Interest) and Expenditures as a
> Percentage of Taxable Payroll**

1.  What happens with OASDI surpluses that occur prior to the first year
    expenditures exceed noninterest income?

2.  What will the Government need to do to meet its obligations to the
    OASDI Trust Fund?

    3\. Will tax income continue to flow into the OASDI Trust Fund when
    the trust fund's assets are exhausted?

> **Section L---Other Social Security**

1.  Describe the statutory or other material changes affecting the OASDI
    Program, after the current fiscal year, including those enacted
    between the calendar yearend and the issuance of the agency's
    Performance and Accountability Report, and the date of the report,
    along with the implications thereof (SFFAS No. 17, par. 24).

2.  Provide the year that the ultimate total fertility rate for Social
    Security demographic assumptions will be reached (YYYY).

Note 5. Medicare (SFFAS No. 17, par. 31 and 32 (1) and (2)) (to be
completed only by the Department of Health and Human Services)

**"Other Data Info" Tab**

**Section A---Total Medicare Expenditures and Noninterest Income as a
Percentage of GDP**

> Provide total Medicare (HI and SMI) expenditures and noninterest
> income as a percent of GDP for the years 2008-2082 (SFFAS No. 17, par.
> 31 and 32 (1)).

Payroll Tax on Premiums and From General

[Years]{.underline} [Taxes]{.underline} [Benefit]{.underline} [State
Transfers]{.underline} [Revenue Transfers]{.underline}
[Expenditures]{.underline}

1\. 2008 X% X% X% X% X%

. . . X% X% X% X% X%

75\. 2082 X% X% X% X% X%

**Section B---Number of HI Beneficiaries**

> Provide the number of HI beneficiaries for every 100 covered workers
> for the years 2008-2082.
>
> [Years]{.underline} [Beneficiaries per 100 Covered
> Workers]{.underline}

1\. 2008 U

. . .

75\. 2082 U

**Section C---HI Annual Income (Excluding Interest) and Expenditures in
Nominal Dollars**

> Provide in nominal dollars the actuarial estimates for Medicare Part A
> (HI) annual income (excluding interest) and expenditures for the years
> 2008-2082.
>
> [Years]{.underline} [Income (excluding interest)]{.underline}
> [Expenditures]{.underline}

1\. 2008 X X

. . .

75\. 2082 X X

**Section D---HI Income (Excluding Interest) and Expenditures as a
Percentage of Taxable Payroll**

> Provide the estimated Medicare Part A (HI) annual income (excluding
> interest) and expenditures as a percentage of taxable payroll for the
> years 2008-2082.
>
> [Years]{.underline} [Income (excluding interest)]{.underline}
> [Expenditures (percentage of taxable payroll)]{.underline}

1\. 2008 X% X%

. . .

75\. 2082 X% X%

**Section E---HI Income (Excluding Interest) and Expenditures as
Percentage of GDP**

> Provide the estimated Medicare Part A (HI) annual income (excluding
> interest) and expenditures as a percentage of GDP for the years
> 2008-2082.
>
> [Years]{.underline} [Income (excluding interest)]{.underline}
> [Expenditures (percentage of GDP)]{.underline}

1\. 2008 X% X%

. . .

75\. 2082 X% X%

**Section F---Medicare Part B and Part D Premium and State Transfer
Income and Expenditures in Nominal Dollars**

Provide in nominal dollars the actuarial estimates of Medicare Part B
(SMI -- B) and Part D (SMI -- D) premium and State transfer income and
expenditures for the years 2008-2082.

> [Years]{.underline} [Premium and State Transfer Income]{.underline}
> [Expenditures]{.underline}

1\. 2008 X X

. . .

75\. 2082 X X

**Section G---Medicare Part B and Part D Premium and State Transfer
Income and Expenditures as a Percentage of GDP**

Provide Medicare Part B and Part D premium and State transfer income and
expenditures as a percentage of GDP for the years 2008-2082.

> [Years]{.underline} [Premium and State Transfer Income]{.underline}
> [Expenditures (percentage of GDP)]{.underline}

1\. 2008 X% X%

. . .

75\. 2082 X% X%

**Section H---Present Values of Estimated Medicare Part A (HI)
Expenditures in Excess of Income Under Various Assumptions**

> Provide present values of estimated Medicare Part A (HI) expenditures
> in excess of income under various assumptions for the years 2008-2082.
> Show the effects of changing various assumptions on the present value
> of estimated HI expenditures in excess of income (SFFAS No. 17, par.
> 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}

1.  Average annual growth in health costs X X X

2.  Total fertility rate: amount X X X

3.  Real wage differential: amount X X X

4.  CPI change: amount X X X

5.  Net immigration: amount X X X

6.  Real interest rate: amount X X X

> **Section I---Assumption Used (Excluding Net Immigration)**
>
> Provide the values of the assumptions used in the scenarios in Section
> H for the period 2008-2082 (excluding net immigration) (SFFAS No. 17,
> par. 32 (4)).

[Low Cost]{.underline} [Intermediate]{.underline} [High
Cost]{.underline}

> 1\. Average annual growth in health costs: assumption used X% X% X%
>
> 2\. Total fertility rate: assumption used X% X% X%
>
> 3\. Real wage differential: assumption used X% X% X%
>
> 4\. CPI change: assumption used X% X% X%
>
> 5\. Real interest rate: assumption used X% X% X%

**Section J---Assumption Used for Net Immigration**

> Provide the values of the assumptions used in the scenarios in Section
> H for net immigration (SFFAS No. 17, par. 32(4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Net immigration: assumption used U U U

**Section K---Present Values of Estimated Medicare Part B Expenditures
in Excess of Income Under Various Health Care Cost Growth Assumptions**

> Provide present values of estimated Medicare Part B expenditures in
> excess of income under various health care cost growth assumptions for
> the years 2008-2082. Show the effects of changing various assumptions
> on the present value of estimated SMI -- Part B expenditures in excess
> of income (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Average annual growth in health costs X X X
>
> 2\. Total fertility rate: amount X X X
>
> 3\. Real wage differential: amount X X X
>
> 4\. CPI change: amount X X X
>
> 5\. Net immigration: amount X X X
>
> 6\. Real interest rate: amount X X X
>
> **Section L---Assumptions Used (Excluding Net Immigration)**
>
> Provide values of estimated Medicare Part B expenditures in excess of
> income under various health care cost growth assumptions for the years
> 2008-2082 (excluding net immigration) (SFFAS No. 17, par. 32 (4)).

[Low Cost]{.underline} [Intermediate]{.underline} [High
Cost]{.underline}

> 1\. Average annual growth in health costs: assumption used X% X% X%
>
> 2\. Total fertility rate: assumption used X% X% X%
>
> 3\. Real wage differential: assumption used X% X% X%
>
> 4\. CPI change: assumption used X% X% X%
>
> 5\. Real interest rate: assumption used X% X% X%

**Section M---Assumption Used for Net Immigration**

Provide the values of the assumptions used in the scenarios in Section K
for net immigration (SFFAS No. 17, par. 32(4)).

[Low Cost]{.underline} [Intermediate]{.underline} [High
Cost]{.underline}

> 1\. Net immigration: assumption used U U U

**Section N---Present Values of Estimated Medicare Part D Expenditures
in Excess of Income Under Various Health Care Cost Growth Assumptions**

> Provide present values of estimated Medicare Part D expenditures in
> excess of income under various health care cost growth assumptions for
> the years 2008-2082. Show the effects of changing various assumptions
> on the present value of estimated SMI -- Part B expenditures in excess
> of income (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Average annual growth in health costs X X X
>
> 2\. Total fertility rate: amount X X X
>
> 3\. Real wage differential: amount X X X
>
> 4\. CPI change: amount X X X
>
> 5\. Net immigration: amount X X X
>
> 6\. Real interest rate: amount X X X
>
> **Section O---Assumptions Used (Excluding Net Immigration)**
>
> Provide values of estimated Medicare Part D expenditures in excess of
> income under various health care cost growth assumptions for the years
> 2008-2082 (excluding net immigration) (SFFAS No. 17, par. 32 (4)).

[Low Cost]{.underline} [Intermediate]{.underline} [High
Cost]{.underline}

> 1\. Average annual growth in health costs: assumption used X% X% X%
>
> 2\. Total fertility rate: assumption used X% X% X%
>
> 3\. Real wage differential: assumption used X% X% X%
>
> 4\. CPI change: assumption used X% X% X%
>
> 5\. Real interest rate: assumption used X% X% X%

**Section P---Assumption Used for Net Immigration**

Provide the values of the assumptions used in the scenarios in Section N
for net immigration (SFFAS No. 17, par. 32(4)).

[Low Cost]{.underline} [Intermediate]{.underline} [High
Cost]{.underline}

> 1\. Net immigration: assumption used U U U

**Section Q---Present Values of Revenues and Costs of HI and Medicare
Part B and Part D**

Provide the present values of revenue and cost components of 75-year
open group obligations HI and SMI (Medicare Part B and Part D) as of
January 1, 2008.

Revenues from the public:

> [HI]{.underline} [SMI -- Part B]{.underline} [SMI -- Part
> D]{.underline}

1.  Taxes X X X

2.  Premiums and State transfers X X X

    3\. Total costs to the public X X X

    4\. Revenues from other Government accounts

    (such as General Fund transfers for SMI Parts B and D) X X X

    5\. Trust fund in 1/1/2008 X X X

    **Section R---Present Values of Medicare (HI and SMI) Expenditures,
    Less Tax, Premium, and State Transfers Revenue as of January 1,
    2008, through the Infinite Horizon**

    Report the present values of Medicare (HI and SMI) expenditures,
    less tax, premium, and State transfers revenue as of January 1,
    2008, through the infinite horizon.

> [HI]{.underline} [SMI -- Part B]{.underline} [SMI -- Part
> D]{.underline}
>
> 1\. Present value of future expenditures less future\
> taxes, premiums, and State transfers for current participants X X X
>
> 2\. Less current trust fund X X X
>
> 3\. Plus net obligations for future participants X X X
>
> **Section S---Other Medicare**

Provide the following percentages for the Medicare Trust Funds.

[2008]{.underline}

> 1\. The percentage of earnings employers are required to pay to HI X%
>
> 2\. The percentage of earnings employees are required to pay to HI X%
>
> 3\. The percentage of earnings self-employed are required to pay to HI
> X%
>
> 4\. The percentage of SMI program costs (Medicare Part B)\
> financed by transfers from the General Fund of the Treasury X%
>
> 5\. The percentage of SMI program costs (Medicare Part D)
>
> financed by transfers from the General Fund of the Treasury X%
>
> 6\. The percentage of SMI program costs financed by the\
> monthly premiums from beneficiaries (Medicare Part B) X%
>
> 7\. The percentage of SMI program costs financed by the\
> monthly premiums from beneficiaries (Medicare Part D) X%

**\"Other Text Data\" Tab**

> **Section B---Number of HI Beneficiaries**

1.  Provide the year that the Medicare (Part A) Trust Fund is projected
    to be exhausted.

> **Section D -- HI Income (Excluding Interest) and Expenditures as
> Percentage of Taxable Payroll**
>
> 1\. The percent of scheduled benefits that the present tax rates would
> be sufficient to pay after Medicare (Part A) Trust Fund exhaustion.
>
> 2\. The percent of scheduled benefits that the present tax rates would
> be sufficient to pay for Medicare (Part A) in 2082.
>
> **Section S---Other Medicare**

1.  Describe the statutory or other material changes affecting the
    Federal Hospital Insurance program, after the current fiscal year,
    including those enacted between the fiscal yearend and the date of
    the report, along with the implications thereof (SFFAS No. 17, par.
    24).

    2.  Describe the statutory or other material changes affecting the
        Federal Supplementary Medical Insurance (Medicare Part B)
        program, after the current fiscal year, including those enacted
        between the fiscal yearend and the date of the report, along
        with the implications thereof (SFFAS No. 17, par. 24).

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3.  Describe the statutory or other material changes affecting the
    Federal Supplementary Medical Insurance (Medicare Part D) program,
    after the current fiscal year, including those enacted between the
    fiscal yearend and the date of the report, along with the
    implications thereof (SFFAS No. 17, par. 24).

4.  For the Federal Supplementary Medical Insurance (Medicare Part B and
    Part D) programs, provide the year that the ultimate total fertility
    rate for Medicare demographic assumptions will be reached (YYYY).

Note 6. Railroad Retirement (SFFAS No. 17, par. 32 (4)) (to be completed
only by the Railroad Retirement Board)

## "Other Data Info" Tab 

**Section A---Present Values of Railroad Retirement Expenditures in
Excess of Income Under Various Assumptions**

Provide the present values of Railroad Retirement expenditures in excess
of income under various employment and interest rate assumptions for the
years 2008-2082. Show the effects of changing various assumptions on the
present value of Railroad Retirement expenditures in excess of income
(SFFAS No. 17, par. 32 (4)).

[Low]{.underline} [Middle]{.underline} [High]{.underline}

1\. Employment X X X

2\. Interest rate X X X

**Section B---Present Values of Railroad Retirement Expenditures in
Excess of Income Under Various Assumptions -- Assumption Used**

Provide the assumptions used to determine the present values of Railroad
Retirement expenditures in excess of income under various employment and
interest rate assumptions for the years 2008-2082 (SFFAS No. 17, par. 32
(4)).

[Low]{.underline} [Middle]{.underline} [High]{.underline}

1\. Employment : assumption used X% X% X%

2\. Interest rate: assumption used X% X% X%

**Section C---Railroad Retirement Income (Excluding Interest and
Financial Interchange Income) and Expenditures in Nominal Dollars**

Provide in nominal dollars the actuarial estimates of Railroad
Retirement income (excluding interest and financial interchange income)
and expenditures for the years 2008-2082.

Income (excluding interest and

[Years]{.underline} [financial interchange income)]{.underline}
[Expenditures]{.underline}

1\. 2008 X X

. . .

75\. 2082 X X

**Section D---Railroad Retirement Income (Excluding Interest and
Financial Interchange Income) and Expenditures as a Percentage of Tier
II Taxable Payroll**

Provide the estimated Railroad Retirement income (excluding interest and
financial interchange income) and expenditures as a percentage of Tier
II taxable payroll for the years 2008-2082.

Income (excluding interest and Expenditures

[Years]{.underline} [financial interchange income)]{.underline} [(% of
Tier II)]{.underline}

1\. 2008 X% X%

. . .

75\. 2082 X% X%

**Section E---Railroad Retirement Program Asset or Financial Interchange
Income from the Social Security Trust as of January 1, 2008**

> Provide the amounts for the Railroad Retirement Program asset and the
> present value of the future estimated financial interchange income
> from the Social Security Trust as of January 1, 2008.
>
> [2008]{.underline}
>
> 1\. Railroad Retirement Program assets (mostly investments stated at
> market) X
>
> 2\. Present value of the future financial interchange income from
> Social Security Trust X
>
> **Section F---Other Railroad Retirement Assumptions Information**
>
> Provide the following for Railroad Retirement.
>
> [2008]{.underline}

1\. The estimated passenger service employment in 2008\--middle
assumption X

> **Section G---Other Related Railroad Retirement Information**
>
> Provide the following estimate for Railroad Retirement.
>
> [2008]{.underline}

1.  The annual percentage decline in the employment base, excluding
    passenger

service employment, using the middle Railroad Retirement employment
assumption X%

**\"Other Text Data\" Tab**

**Section G---Other Related Railroad Retirement Information**

1.  Describe the statutory or other material changes affecting the
    Railroad Retirement benefits program, after the current fiscal year,
    including those enacted between the fiscal yearend and the date of
    the report, along with the implications thereof (SFFAS No. 17, par.
    24).

> 2\. Indicate if the annual percentage decline in the employment base
> requested in Section G is constant, and, if so, for how many years
> before it remains level.

Note 7. Black Lung (Part C) (SFFAS No. 17, par. 31, 32 (1) and (2), and
32(4)) (to be completed only by the Department of Labor (DOL))

##  "Other Data Info" Tab 

**Section A---Income and Expenses (Excluding Interest) of Black Lung
Trust Fund**

Provide the estimated Black Lung total income and expenditures
(excluding interest) in nominal dollars for the years 2008-2040 (SFFAS
No. 17, par. 31 and 32 (1) and (2)).

> [Years]{.underline} [Total Income]{.underline}
> [Expenditures]{.underline} [(excluding interest)]{.underline}
>
> 1\. 2008 X X

. . .

> 33\. 2040 X X

**Section B---Collections and Payments in Excise Taxes on Coal for the
Black Lung Trust Fund**

Provide the amount of collection in excise taxes on coal and payment for
benefits and administrative expenditures for the Black Lung Trust Fund,
under the intermediate assumptions for the next 33 years.

> [Intermediate]{.underline}
>
> 1\. Collections X
>
> 2\. Payments X

**Section C---Estimated Black Lung Trust Fund Revenues and
Expenditures**

> Provide the present value of the remaining 33-year projections of
> revenues and expenditures for the Black Lung Program for the year
> ended September 30, 2008.
>
> [Fiscal 2008]{.underline}
>
> 1\. Estimated future tax income X
>
> 2\. Estimated present value of future expenditures X
>
> 3\. Accumulated balance due to General Fund X
>
> **Section D---Other Black Lung Information Related to Outstanding
> Repayable Advances**
>
> Provide the following information related to the outstanding repayable
> advances for the year ended September 30, 2008.

[2008]{.underline}

1\. Total liabilities in excess of assets at September 30, 2008 X

2\. Outstanding repayable advances at September 30, 2008 X

3\. Excise tax revenues that were recognized in 2008 X

4\. Benefit payment expenses that were recognized in 2008 X

5\. Interest expense that was recognized in 2008 X

**\"Other Text Data\" Tab**

**Section A---Income and Expenses (Excluding Interest) of Black Lung
Trust Fund**

1.  Describe the statutory or other material changes affecting the Black
    Lung benefits program, after the current fiscal year, including
    those enacted between the fiscal yearend and the date of the report,
    along with the implications thereof (SFFAS No. 17, par. 24).

**Section B---Collections and Payments in Excise Taxes on Coal for the
Black Lung Trust Fund**

> 1\. Provide the increased (decreased) amount in percentage of excise
> taxes collected between the years 2014 to 2016, as a result of a
> scheduled reduction in the tax rate on the sale of coal.

**Note 8. Unemployment Insurance (SFFAS No. 17, par. 31 and 32 (1) and
(2)) (to be completed only by DOL)**

**"Other Data Info" Tab**

**Section A---Estimated Unemployment Trust Fund (UTF) Revenue and
Expenditures Under Three Economic Scenarios**

> Provide the present values of 10-year projections of revenues and
> expenditures for the Unemployment Insurance Program under three
> alternative scenarios for economic conditions ending September 30,
> 2016 (SFFAS No. 17, par. 27 and 32).
>
> [Expected]{.underline} [Mild Recession]{.underline} [Deep
> Recession]{.underline}

1.  Total future cash income X X X

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1.  Total future expenditures X X X

2.  Trust fund assets X X X

**Section B---Unemployment Trust Fund Contributions and Expenditures
Using Expected Economic Conditions**

Provide the projected cash inflows and outflows for the period 2009-2018
under the expected economic conditions.

[Years]{.underline} [Contributions]{.underline}
[Expenditures]{.underline}

1\. 2009 X X

. . .

10\. 2018 X X

**Section C---Present Values of Unemployment Expenditures in Excess of
Income Under Various Assumptions**

> Provide the present values of estimated Unemployment Insurance Program
> expenditures in excess of income under various assumptions for the
> years 2009-2018. Show the effects of changing various assumptions on
> the present value of estimated Unemployment Insurance Program
> expenditures in excess of income. Indicate the values of the
> assumptions under each of the scenarios (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}

1.  Total unemployment rate: amount X X X

2.  Civilian labor force level: amount X X X

3.  Percent of unemployed receiving benefits: amount X X X

4.  Total wages: amount X X X

5.  Distribution of benefit payments by State: amount X X X

6.  Taxable wage base: amount X X X

7.  Interest rate on UTF investments: amount X X X

**Section D---Present Values of Unemployment Expenditures in Excess of
Income -- Assumption Used**

> Provide the present values of estimated Unemployment Insurance Program
> expenditures in excess of income under various assumptions for the
> years 2009-2018 -- assumption used (SFFAS No. 17, par. 32 (4)).
>
> [Low Cost]{.underline} [Intermediate]{.underline} [High
> Cost]{.underline}
>
> 1\. Total unemployment rate: assumption used X% X% X%
>
> 2\. Civilian labor force level: assumption used X% X% X%
>
> 3\. Percent of unemployed receiving benefits: assumption used X% X% X%
>
> 4\. Total wages: assumption used X% X% X%
>
> 5\. Distribution of benefit payments by State: assumption used X% X%
> X%
>
> 6\. Taxable wage base: assumption used X% X% X%
>
> 7\. Interest rate on UTF investments: assumption used X% X% X%

**Section E---Unemployment Trust Fund Solvency as of the Current Fiscal
Year End**

Provide the ratio of minimally solvent, or not minimally solvent, of
each State's current accumulated Unemployment Trust Fund balance to a
year's projected benefit payments based on the highest level of annual
benefit payments experienced by that State over the last 20 years (SFFAS
No. 17, par. 27 (5)).

[States]{.underline} [Minimally Solvent Ratio]{.underline} [Not
Minimally Solvent Ratio]{.underline}

X% X%

**"Other Text Data" Tab**

**Section A---Estimated Unemployment Trust Fund Revenue and Expenditures
Under Three Economic Scenarios**

> 1\. Describe the effects of the following three economic conditions
> based on unemployment rate: expected economic conditions, mild
> recessionary scenario, and deep recession scenario.

2.  Describe the statutory or other material changes affecting the
    Unemployment Insurance Program, after the

> current fiscal year, including those enacted between the fiscal
> yearend and the date of the report, along with the
>
> implications thereof (SFFAS No. 17, par. 24).

Note 9. Stewardship Investments

## "Other Data Info" Tab

> **Section A---Investment in Non-Federal Physical Property**
>
> Provide the total investment (by major program or category) in
> non-Federal physical property for the last 5 fiscal years (SFFAS No.
> 8, par. 87).

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline} [Fiscal
2006]{.underline} [Fiscal 2005]{.underline} [Fiscal 2004]{.underline}

1\. Agency-entered description X X X X X

. . .

5\. Agency-entered description X X X X X

6\. Other X X X X X

> **Section B---Research and Development: Investment in Development**
>
> Provide the total investment (by major program or category) in
> development for the last 5 fiscal years (SFFAS No. 8, par. 94).

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline} [Fiscal
2006]{.underline} [Fiscal 2005]{.underline} [Fiscal 2004]{.underline}

1\. Agency-entered description X X X X X

. . .

5\. Agency-entered description X X X X X

6\. Other X X X X X

> **Section C---Human Capital**
>
> Provide the total investment (by major program or category) for
> investments in human capital for the last 5 fiscal years (SFFAS No. 8,
> par. 100).

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline} [Fiscal
2006]{.underline} [Fiscal 2005]{.underline} [Fiscal 2004]{.underline}

1\. Agency-entered description X X X X X

. . .

5\. Agency-entered description X X X X X

6\. Other X X X X X

> **Section D---Research and Development: Investment in Basic Research**
>
> Provide the total investment (by major program or category) for
> investments in basic research for the last 5 fiscal years (SFFAS No.
> 8, par. 100).
>
> [Fiscal 2008]{.underline} [Fiscal 2007]{.underline} [Fiscal
> 2006]{.underline} [Fiscal 2005]{.underline} [Fiscal 2004]{.underline}

1\. Agency-entered description X X X X X

. . .

5\. Agency-entered description X X X X X

6\. Other X X X X X

> **Section E---Research and Development: Investment in Applied
> Research**
>
> Provide the total investment (by major program or category) for
> investments in applied research for the last 5 fiscal years (SFFAS No.
> 8, par. 100).
>
> [Fiscal 2008]{.underline} [Fiscal 2007]{.underline} [Fiscal
> 2006]{.underline} [Fiscal 2005]{.underline} [Fiscal 2004]{.underline}

1\. Agency-entered description X X X X X

. . .

5\. Agency-entered description X X X X X

6\. Other X X X X X

**"Other Text Data" Tab**

> **Section A---Investment in Non-Federal Physical Property**

1.  Provide a description of federally owned physical property
    transferred to State and local governments (SFFAS No. 8, par. 87).

    2\. Provide a description of the major programs of Federal
    investments in non-Federal property (SFFAS No. 8,\
    par. 87).

> **Section B---Investment in Development**

1.  Provide a description of the major programs of Federal investments
    in development (SFFAS No. 8, par. 100).

2.  Provide a description of the progress of major developmental
    projects including the results with respect to projects completed or
    otherwise terminated during the year and the status of projects that
    will continue (SFFAS No. 8, par. 99).

> **Section C---Investment in Human Capital**

1.  Provide a description of the major education and training programs
    considered Federal investments in human capital (SFFAS No. 8, par.
    94).

> **Section D---Investment in Basic Research**

1.  Provide a description of the major programs of Federal investments
    in basic research (SFFAS No. 8, par. 100).

2.  Provide a description of any major new discoveries made during the
    year (SFFAS No. 8, par. 99).

> **Section E---Investment in Applied Research**
>
> 1\. Provide a description of the major programs of Federal investments
> in applied research (SFFAS No. 8, par. 100).
>
> 2\. Provide a description of any major new applications developed
> during the year (SFFAS No. 8, par. 99).

**Note 10. Deferred Maintenance**

**"Other Data Info" Tab**

> **Section A**---**Range of Amounts**
>
> Provide the low estimate, high estimate, and critical maintenance cost
> to bring Government-owned property to an acceptable condition.
>
> Low High Critical Low High Critical
>
> [Fiscal 2008]{.underline} [Fiscal 2008]{.underline} [Fiscal
> 2008]{.underline} [Fiscal 2007]{.underline} [Fiscal 2007]{.underline}
> [Fiscal 2007]{.underline}

1\. Buildings, structures, and facilities X X X X X X

2\. Furniture, fixtures, and equipment X X X X X X

3\. Other general property, plant, and equipment X X X X X X

4\. Heritage assets X X X X X X

5\. Stewardship land X X X X X X

**Note 11. Unexpended Budget Authority (to be completed only by FMS)**

**"Other Data Info" Tab**

> **Section A---Other Related Information**
>
> Provide the following data.
>
> [Fiscal 2007]{.underline} [Fiscal 2006]{.underline}

1\. Total unobligated budget authority balance X X

2\. Total obligated budget authority balance X X

**Note 12. Tax Burden (to be completed only by Treasury)**

**"Other Data Info" Tab**

> **Section A---Taxable Returns -- Individual Income Tax Returns for Tax
> Year 2006**
>
> Provide the number of taxable returns (units) for individuals by the
> following Adjusted Gross Income (AGI) levels.
>
> [AGI]{.underline}

1.  Under \$15,000 X

2.  \$15,000 under \$30,000 X

3.  \$30,000 under \$50,000 X

4.  \$50,000 under \$100,000 X

5.  \$100,000 under \$200,000 X

6.  \$200,000 or more X

> **Section B---Individual AGI and Income Tax Information -- Individual
> Income Tax Returns for Tax Year 2006**
>
> Provide the dollar value of AGI and the total income tax for
> individuals by the following AGI levels.
>
> Total
>
> [AGI]{.underline} [Income Tax]{.underline}

1.  Under \$15,000 X X

2.  \$15,000 under \$30,000 X X

3.  \$30,000 under \$50,000 X X

4.  \$50,000 under \$100,000 X X

5.  \$100,000 under \$200,000 X X

6.  \$200,000 or more X X

> **Section C---Individual AGI and Income Tax Information -- Individual
> Income Tax Returns for Tax Year 2006**
>
> Provide the dollar value of average AGI per return, and the average
> income tax per return for individuals by the following AGI levels.
>
> Average AGI Average Income Tax
>
> [Per Return]{.underline} [Per Return]{.underline}

1.  Under \$15,000 X X

2.  \$15,000 under \$30,000 X X

3.  \$30,000 under \$50,000 X X

4.  \$50,000 under \$100,000 X X

5.  \$100,000 under \$200,000 X X

6.  \$200,000 or more X X

> **Section D---Income Tax as a Percentage of AGI -- Individual Income
> Tax Returns for Tax Year 2006**
>
> Provide the income tax as a percentage of AGI for individuals by the
> following AGI levels.
>
> [AGI]{.underline}

1\. Under \$15,000 X%

2\. \$15,000 under \$30,000 X%

3\. \$30,000 under \$50,000 X%

4\. \$50,000 under \$100,000 X%

5\. \$100,000 under \$200,000 X%

6\. \$200,000 or more X%

> **Section E---Income Subject to Tax and Total Income Tax After Credits
> -- Corporation Income for Tax Year 2005**
>
> Provide the dollar value of income that is subject to tax and total
> income tax after credits by the following total assets categories.
>
> Income Subject Total Income Tax
>
> [to Tax]{.underline} [After Credits]{.underline}

1\. Zero assets X X

2\. \$1 under \$500 X X

3\. \$500 under \$1,000 X X

4\. \$1,000 under \$5,000 X X

5\. \$5,000 under \$10,000 X X

6\. \$10,000 under \$25,000 X X

7\. \$25,000 under \$50,000 X X

8\. \$50,000 under \$100,000 X X

9\. \$100,000 under \$250,000 X X

10\. \$250,000 or more X X

> **Section F---Percentage of Income Tax After Credits to Taxable Income
> -- Corporation Income for Tax Year 2005**
>
> Provide the percentage of income tax after credits to taxable income
> by the following total assets categories:
>
> [Income Subject to Tax]{.underline}

1.  Zero assets X%

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3.  \$1 under \$500 X%

4.  \$500 under \$1,000 X%

5.  \$1,000 under \$5,000 X%

6.  \$5,000 under \$10,000 X%

7.  \$10,000 under \$25,000 X%

8.  \$25,000 under \$50,000 X%

9.  \$50,000 under \$100,000 X%

10. \$100,000 under \$250,000 X%

11. \$250,000 or more X%

**Note 13. Other Information**

**"Other Data Info" Tab**

> **Section A**
>
> Report the estimated amounts that may be paid out as other claims for
> tax refunds.

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline}

1\. Estimated payout (including principal and interest)\
for claims pending judicial review by the Federal courts X X

2\. Claims under appeal X X

> **Section B**
>
> Report the following information related to taxes.

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline}

1\. Amount of payroll taxes paid by the employers\
(Federal agencies) included in individual and\
FICA taxes X X

2\. Amount of refundable portion of child\
care tax credits issued X X

3\. Amount of Earned Income Tax Credit (EITC) refunds X X

4\. Amount of EITC refunds applied to reduce\
taxpayer liability X X

**Note 14. Other Information (to be completed only by FMS)**

**"Other Data Info" Tab**

> **Section A---Other Information**
>
> [Fiscal 2008]{.underline} [Fiscal 2007]{.underline}

1\. Interest accrued by Treasury on debt held by the public X X

2\. Repayment of debt held by the public X X

3\. Borrowings from the public X X

4\. Interest paid by Treasury on debt held by the public X X

**Note 15. Risk Assumed -- Federal Insurance and Guarantee Programs
(SFFAS No. 5, par. 105, 106, and 114)**

**"Other Data Info" Tab**

**Section A---Risk Assumed**

Provide the following information in accordance with SFFAS No. 5, par.
106 and par. 114.

[Fiscal 2008]{.underline} [Fiscal 2007]{.underline}

1.  Present value of unpaid expected losses X X

> (net of associated premiums)

2.  Periodic changes X X

**"Other Text Data" Tab**

**Section A---Risk Assumed**

1\. Provide the indicators of the range of uncertainty around insurance
related estimates and sensitivity of the estimates to changes in major
assumptions (SFFAS No. 5, par. 114).

2\. Provide the actuarial or financial methods used to measure the
present value of unpaid expected losses (SFFAS No. 5, par. 114).

Note 16. Stewardship Land

"Other Notes Info" Tab

> **Section A---Stewardship Land (SFFAS No. 29, par. 40d)**
>
> Enter the number of units for each category of predominate use in
> lines 1 through 6 for the current and prior years. Enter the data on
> line 7 if the category is not listed.

  -------------------------- ----------- -- ---------- -- ----------- -- -----------
                             Beginning      Acquired      Withdrawn      Ending
                             Balance                                     Balance

  1\. Public land            U              U             U              U

  2\. National Forest System U              U             U              U

  3\. National Wildlife      U              U             U              U
  Refuge System                                                          

  4\. National Park system   U              U             U              U

  5\. Mission land           U              U             U              U

  6\. Water, power, and      U              U             U              U
  recreation                                                             

  7\. All other              U              U             U              U
  -------------------------- ----------- -- ---------- -- ----------- -- -----------

**"Text Data" Tab**

> 1\. Describe the predominant uses of the stewardship land (SFFAS 29,
> par. 40c).
>
> 2\. Provide the condition of the stewardship land (SFFAS 29, par. 41).

Note 17. Heritage Assets

"Other Notes Info" Tab

> **Section A---Collection Type Heritage Assets (SFFAS No. 29, par.
> 25d)**
>
> Provide the following information for each collection type of heritage
> asset.
>
> [Fiscal 2008]{.underline} [Fiscal 2007]{.underline}
>
> 1\. Physical units as of the beginning of the year U U
>
> 2\. Physical units added during the fiscal year U U
>
> 3\. Physical units withdrawn during the fiscal year U U
>
> 4\. Physical units as of the end of the year U U
>
> Row headings:
>
> 1 through 5 -- Agency-entered categories
>
> **Section B---Non-Collection Type Heritage Assets (SFFAS No. 29, par.
> 25d)**
>
> Provide the following information for each non-collection type of
> heritage asset.
>
> [Fiscal 2008]{.underline} [Fiscal 2007]{.underline}

1.  Physical units as of the beginning of the year U U

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2.  Physical units added during the fiscal year U U

3.  Physical units withdrawn during the fiscal year U U

4.  Physical units as of the end of the year U U

> Row headings:
>
> 1 through 5 -- Agency-entered categories

**"Text Data" Tab**

> **Section A:**
>
> 1\. Provide the condition of each major category of the heritage
> assets (SFFAS 29, par. 26).