**[Overview of the Other FR Notes Layout]{.underline}**

The Other FR Notes Data are necessary for capturing additional
information to the footnotes in the agencies audited financial
statements. Agencies must enter a reference to their agency financial
statement notes in the "Agency Notes" field. This reference should be at
the level of detail that would be necessary to crosswalk from the
information entered and other key information in the Other FR Notes
Module to the notes in the agencies' financial statements (for example,
note number, page number, and/or agency worksheet).

The "Other FR Notes Data Information" tab may have several sections for
agencies to complete. A tab/section/line is inactive when it is not
applicable to a footnote or to an agency. Each FR Data Note has three
tabs:

-   Tab 1 title, "Other Data Info" -- Numerical information related to
    the note.

-   Tab 2 title, "Other Text Data" -- Textual information related to the
    note.

-   Tab 3 title, "Threshold" -- Explanation for amounts greater than a
    defined amount.

    **[Governmentwide Financial Report System (GFRS) Data Entry
    Instructions]{.underline}**:

    Complete each note by entering the required information in each tab
    and then marking each note "Complete." Do not enter zeros if the
    answer is zero or not applicable. Mark the "No Data" box in each
    section of the "Other Data Info" tab and the "Other Text Data" tab,
    when the data is zero or not applicable.

    Enter the data as a positive number if the data represents the
    normal balance. The normal balance of each line is displayed in
    GFRS.

    Enter the reporting method where needed for the notes that are not
    tied to the identified reporting method in the financial statements.
    The reporting method for some of the Other FR Notes Data notes is
    determined by the reporting method used in the agency's audited
    financial statements in GFRS Module GF002.

    **Note:** For agencies that choose "billions" as the reporting
    method, the figures should have at least one digit following the
    decimal point.

    Answer the applicable threshold questions in the "Threshold" tab in
    free-form text. Agencies will be required to enter an explanation
    for any changes from the prior-year's "Other Data Info" on the
    "Threshold" tab of the Notes module. An explanation also will be
    required for any changes between current- and prior-year amounts
    greater than a predetermined threshold amount. **The information
    entered on the threshold tab does not require audit coverage; thus,
    each question is marked "unaudited" in GFRS.**

    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."

    **[Other FR Notes Data Notes]{.underline}**

    Below is a list of the Other FR Notes Data notes contained in the FR
    (some notes may not apply):

> Note 1 Statement of Operations and Changes in Net Position
>
> Note 2 Taxes
>
> Note 3 Annual Revenues and Expenditures for Medicare and Social
> Security Trust Funds and the

Total Federal Budget

> Note 4 Social Security (to be completed only by the Social Security
> Administration)
>
> Note 5 Medicare (to be completed only by the Department of Health and
> Human Services)
>
> Note 6 Railroad Retirement (to be completed only by the Railroad
> Retirement Board)
>
> Note 7 Black Lung (to be completed only by the Department of Labor)
>
> Note 8 Unemployment Insurance (to be completed only by the Department
> of Labor)
>
> Note 9 Stewardship Investments
>
> Note 10 Deferred Maintenance
>
> Note 11 Unexpended Budget Authority (to be completed only by FMS)
>
> Note 12 Tax Burden (to be completed only by Treasury)
>
> Note 13 Other Information
>
> Note 14 Other Information (to be completed only by FMS)
>
> Note 15 Risk Assumed -- Federal Insurance and Guarantee Programs
>
> Note 16 Stewardship Land
>
> Note 17 Heritage Assets

Note 1. Statement of Operations and Changes in Net Position

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

**"Other Data Info" Tab**

> **Section A---Nonexchange Revenue** **(SFFAS No. 7, par. 64-65)**
>
> Lines 1 through 5*---Enter a short description of each of the specific
> potential accruals that are not made as a result of using the modified
> cash basis of accounting.*
>
> Column 1*---Enter the low range of the amount for fiscal 2008.*
>
> Column 2*---Enter the high range of the amount for fiscal 2008.*
>
> Column 3*---Enter the low range of the amount for fiscal 2007.*
>
> Column 4*---Enter the high range of the amount for fiscal 2007.*

**"Other Text Data" Tab**

> **Section A**

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

Note 2. Taxes

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

**Section A**

Enter amounts that relate to taxes (SFFAS No. 7, par. 67-69), as
described below.

Line 1---Enter the amount of the estimated realizable value of
compliance assessments at the end of fiscal 2008 in the first column and
review and change as necessary the amount for the end of fiscal 2007 in
the second column.

Line 2---Enter the amount of the estimated realizable value of
preassessment work-in-process at the end of fiscal 2008 in the first
column and review and change as necessary the amount for the end of
fiscal 2007 in the second column.

Line 3---Enter the amount of the change in lines 1 and 2 above for
fiscal 2008 in the first column and review and change as necessary for
fiscal 2007 in the second column.

Line 4---Enter the amount of any other claims for refunds not yet
accrued but likely to be paid when administrative actions are completed
(not otherwise reported in Note 13, Other Information, "Other Data Info"
tab, Section A, lines 1 and 2) at the end of fiscal 2008 in the first
column and review and change as necessary the amount for the end of
fiscal 2007 in the second column.

Line 5---Enter the amount of management's best estimate of any
unasserted claims for refunds at the end of fiscal 2008 in the first
column and review and change as necessary the amount for the end of
fiscal 2007 in the second column.

Line 6---Enter the amount of the change in lines 4 and 5 above for
fiscal 2008 in the first column and review and change as necessary for
fiscal 2007 in the second column.

Line 7---Enter the amount of any assessments written off that continue
to be statutorily collectible (excluded from accounts receivable) at the
end of fiscal 2008 in the first column and review and change as
necessary the amount for the end of fiscal 2007 in the second column.

**Section B**

Enter amounts that relate to taxes, if a range is estimable and not
included in Section A (SFFAS No. 7, par. 67-69).

Line 1---Enter the range amount of the estimated realizable value of
preassessment work-in-process.

> Column 1---Enter the low-range amount at the end of fiscal 2008.
>
> Column 2---Enter the high-range amount at the end of fiscal 2008.
>
> Column 3--- Review and change as necessary the low-range amount at the
> end of fiscal 2007.
>
> Column 4--- Review and change as necessary the high-range amount at
> the end of fiscal 2007.

Line 2---Enter the range amount of the change in line 1.

> Column 1---Enter the low-range amount at the end of fiscal 2008.
>
> Column 2---Enter the high-range amount at the end of fiscal 2008.
>
> Column 3--- Review and change as necessary the low-range amount at the
> end of fiscal 2007.
>
> Column 4--- Review and change as necessary the high-range amount at
> the end of fiscal 2007.

Line 3---Enter the range amount of management\'s best estimate of
unasserted claims for refunds.

> Column 1---Enter the low-range amount at the end of fiscal 2008.
>
> Column 2---Enter the high-range amount at the end of fiscal 2008.
>
> Column 3---Review and change as necessary the low-range amount at the
> end of fiscal 2007.
>
> Column 4---Review and change as necessary the high-range amount at the
> end of fiscal 2007.

Line 4---Enter the range amount of the change in line 3.

> Column 1---Enter the low-range amount at the end of fiscal 2008.
>
> Column 2---Enter the high-range amount at the end of fiscal 2008.
>
> Column 3---Review and change as necessary the low-range amount at the
> end of fiscal 2007.
>
> Column 4---Review and change as necessary the high-range amount at the
> end of fiscal 2007.

"Other Text Data" Tab

**Section A**

Provide information as it relates to taxes (SSFAS No. 7, par. 67-69).

Line 1---Provide explicit definitions of the estimated amounts of the
size of the tax gap.

Line 2---Provide appropriate explanations of the limited reliability of
the estimated amounts of the size of the tax gap.

Line 3---Provide cross-references to the portions of the tax gap due
from identified noncompliant tax payers and importers.

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

Line 5---Provide any 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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

> **Section A---Revenues From the Public**
>
> Provide the following information for the latest available period --
> 2007.

Line 1---Enter the amount of payroll and benefit taxes from the public
for HI in the first column, for SMI (Medicare Part B and Part D) in the
second column, and Federal Old-Age and Survivors Insurance and Federal
Disability Insurance (OASDI) in the third column.

Line 2---Enter the amount of premiums from the public for HI in the
first column, for SMI (Medicare Part B and Part D) in the second column,
and OASDI in the third column.

Line 3---Enter the amount of other taxes and fees from the public for HI
in the first column, for SMI (Medicare Part B and Part D) in the second
column, and OASDI in the third column.

Line 4---Enter the total amount of expenditures to the public for HI in
the first column, for SMI (Medicare Part B and Part D) in the second
column, and OASDI in the third column.

> **Section B---Revenues From Other Government Accounts (to be completed
> only by Treasury)**

Line 1---Enter the amount of transfers from other Government accounts to
other Government accounts.

Line 2---Enter the amount of interest credits from other Government
accounts to other Government accounts.

Line 3---Calculated amount. Sum of lines 1 and 2.

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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

**"Other Data Info" Tab**

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

Column 1---Enter the number of OASDI beneficiaries for every 100 covered
workers for the years 2008-2082.

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

Column 1---Enter the amount of OASDI income (excluding interest) in
nominal dollars for the years 2008-2082.

Column 2---Enter the amount of OASDI expenditures in nominal dollars for
the years 2008-2082.

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

Column 1---Enter the percentage of the estimated OASDI income (excluding
interest) as a percent of taxable payroll for the years 2008-2082.

Column 2---Enter the percentage of the estimated OASDI expenditures as a
percent of taxable payroll for the years 2008-2082.

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

Column 1---Enter the percentage of the estimated OASDI income (excluding
interest) as a percentage of the GDP for the years 2008-2082.

Column 2---Enter the percentage of the estimated OASDI expenditures as a
percentage of the GDP for the years 2008-2082.

> **Section E---Present Values of Estimated OASDI Expenditures in Excess
> of Income Under Various Assumptions (SFFAS No. 17, par. 32 (4))**

Line 1---Enter the amount of the low cost average annual reduction in
death rates in the first column, intermediate cost in the second column,
and high cost in the third column for the years 2008-2082.

Line 2---Enter the amount of the low cost total fertility rates in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2008-2082.

Line 3---Enter the amount of the low cost real wage differential in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2008-2082.

Line 4---Enter the amount of the low cost Consumer Price Index (CPI)
change in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

Line 5---Enter the amount of the low cost net immigration in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

Line 6---Enter the amount of the low cost real interest rate in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2008-2082.

> **Section F---Present Values of Estimated OASDI Expenditures in Excess
> of Income Under Various Assumptions --Assumption Used (Excluding Net
> Immigration) (SFFAS No. 17, par. 32 (4))**

Line 1---Enter the value of assumption used as low cost of average
annual reduction in death rates in the first column, intermediate cost
in the second column, and high cost in the third column.

Line 2---Enter the value of assumption used as low cost of real wage
differential in the first column, intermediate cost in the second
column, and high cost in the third column.

Line 3---Enter the value of assumption used as low cost of CPI change in
the first column, intermediate cost in the second column, and high cost
in the third column.

Line 4---Enter the value of assumption used as low cost of real interest
rate in the first column, intermediate cost in the second column, and
high cost in the third column.

> **Section G---Present Values of Estimated OASDI Expenditures in Excess
> of Income Under Various Assumptions --Assumption Used (Excluding Net
> Immigration) (SFFAS No. 17, par. 32 (4))**

Line 1---Enter the value of assumption used as low cost of total
fertility rates in the first column, intermediate cost in the second
column, and high cost in the third column.

> **Section H---Assumption Used for Net Immigration (SFFAS No. 17, par.
> 32 (4))**

Line 1---Enter the value of assumption used as low cost of net
immigration in the first column, intermediate cost in the second column,
and high cost in the third column.

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

Line 1---Enter the present value amount of revenues from the public
(taxes) for OASDI of 75-year open group obligations as of January 1,
2008, in the first column.

Line 2---Enter the present value amount of total costs to the public for
OASDI of 75-year open group obligations as of January 1, 2008, in the
first column.

Line 3---Enter the present value amount for the OASDI Trust Fund of
75-year open group obligations as of January 1, 2008, in the first
column.

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

Line 1---Enter the amount of present value of future expenditures less
future taxes and premiums for current participants through the infinite
horizon as of January 1, 2008.

Line 2---Enter the amount of current trust fund through the infinite
horizon as of January 1, 2008.

Line 3---Enter the amount of net obligations for future participants
through the infinite horizon as of January 1, 2008.

> **Section K---Other Social Security Related Information**
>
> Provide the following additional information, in units, related to the
> Social Security demographic assumptions.
>
> Line 1---*Enter the approximate number of beneficiaries who were paid
> OASDI benefits at the end of calendar year 2007 in the first column.*

Line 2---Enter the 2008 dollar level of the Social Security contribution
and benefit base in the first column.

> **Section L---Other Social Security and Medicare Related Information**
>
> Provide the following for the Social Security Trust Funds.
>
> Line 1---*Enter the percentage of taxable earnings employers and
> employees are required to pay to the OASDI Trust Fund in the first
> column.*
>
> Line 2*---Enter the percentage of taxable earnings self-employed are
> required to pay to the OASDI Trust Fund in the first column.*
>
> Line 3---*Enter the maximum percentage of OASDI benefits subject to
> taxation in 1993 in the first column.*

Line 4---Enter the maximum percentage of OASDI benefits subject to
taxation from 1993 to the current year in the first column.

**"Other Text Data" Tab**

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

Line 1---Indicate when the annual OASDI Trust Fund cost will first
exceed the income including the interest.

Line 2---Indicate the year the OASDI Trust Fund reserves are projected
to be exhausted.

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

Line 1---State the percent of scheduled benefits that the present tax
rates would be sufficient to pay after OASDI Trust Fund exhaustion.

Line 2---State 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**

Line 1---Explain what happens with OASDI surpluses that occur prior to
the first year expenditures exceed noninterest income.

Line 2---Describe what the Government will need to do to meet its
obligations to the OASDI Trust Fund.

Line 3---Indicate whether tax income will continue to flow into the
OASDI Trust Fund when the trust fund's assets are exhausted.

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

> Line 1---*Describe the statutory or other material changes affecting
> the OASDI Program, after the current fiscal year, including those
> enacted between the fiscal yearend and the date of the actuarial
> report, along with the implications thereof. (Provide information
> about statutory or other material changes that occurred after calendar
> yearend through the date of the issuance of the agency's audited
> Performance and Accountability Report (PAR).)*
>
> Line 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)

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

> **Section A---Total Medicare Expenditures and Noninterest Income as a
> Percentage of GDP (SFFAS No. 17, par. 31 and 32 (1))**

Column 1---Enter the percentage of the GDP for Medicare (HI and SMI --
Medicare Part B and Part D) payroll taxes for the years 2008-2082.

Column 2---Enter the percentage of the GDP for Medicare (HI and SMI --
Medicare Part B and Part D) tax on benefits for the years 2008-2082.

Column 3---Enter the percentage of the GDP for Medicare (HI and SMI --
Medicare Part B and Part D) premiums and State transfers for the years
2008-2082.

Column 4---Enter the percentage of the GDP for Medicare (HI and SMI --
Medicare Part B and Part D) from general revenues transfers for the
years 2008-2082.

Column 5---Enter the percentage of the GDP for Medicare (HI and SMI --
Medicare Part B and Part D) expenditures for the years 2008-2082.

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

Column 1---Enter the number of HI beneficiaries for every 100 covered
workers for the years 2008-2082.

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

Column 1---Enter the amount of the actuarial estimates in nominal
dollars of HI annual income (excluding interest) for the years
2008-2082.

Column 2---Enter the amount of the actuarial estimates in nominal
dollars of HI expenditures for the years 2008-2082.

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

Column 1---Enter the percentage of estimated HI annual income (excluding
interest) as a percentage of taxable payroll for the years 2008-2082.

Column 2---Enter the percentage of estimated HI expenditures as a
percentage of taxable payroll for the years 2008-2082.

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

Column 1---Enter the percentage of estimated HI annual income (excluding
interest) as a percentage of the GDP for the years 2008-2082.

Column 2---Enter the percentage of estimated HI expenditures as a
percentage of the GDP for the years 2008-2082.

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

Column 1---Enter the amount of actuarial estimates of premium and State
transfer income in nominal dollars of Medicare Part B and Part D for the
years 2008-2082.

Column 2---Enter the amount of actuarial estimates of expenditures in
nominal dollars of Medicare Part B and Part D for the years 2008-2082.

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

Column 1---Enter the percentage of the GDP for premium and State
transfer income of Medicare Part B and Part D for the years 2008-2082.

Column 2---Enter the percentage of the GDP for expenditures of Medicare
Part B and Part D for the years 2008-2082.

> **Section H---Present Values of Estimated Medicare Part A (HI)
> Expenditures in Excess of Income Under Various Assumptions (SFFAS No.
> 17, par. 32 (4))**

Line 1---Enter the present value amount of the low cost of average
annual growth in health costs in the first column, intermediate cost in
the second column, and high cost in the third column for the years
2008-2082.

Line 2---Enter the present value amount of the low cost of total
fertility rates in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 3---Enter the present value amount of the low cost of real wage
differential in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 4---Enter the present value amount of the low cost of CPI change in
the first column, intermediate cost in the second column, and high cost
in the third column for the years 2008-2082.

Line 5---Enter the present value amount of the low cost of net
immigration in the first column, intermediate cost in the second column,
and high cost in the third column for the years 2008-2082.

Line 6---Enter the present value amount of the low cost of real interest
rate in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

> **Section I---Assumption Used (Excluding Net Immigration) (SFFAS No.
> 17, par. 32 (4))**

Line 1---Enter the value of assumption used as low cost of average
annual growth in health costs in the first column, intermediate cost in
the second column, and high cost in the third column for the years
2008-2082.

Line 2---Enter the value of assumption used as low cost of total
fertility rate in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 3---Enter the value of assumption used as low cost of real wage
differential in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 4---Enter the value of assumption used as low cost of CPI change in
the first column, intermediate cost in the second column, and high cost
in the third column for the years 2008-2082.

Line 5---Enter the value of assumption used as low cost of real interest
rate in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

> **Section J---Assumption Used for Net Immigration (SFFAS No. 17, par.
> 32 (4))**

Line 1---Enter the value of assumption used as low cost of net
immigration in the first column, intermediate cost in the second column,
and high cost in the third column for the years 2008-2082.

> **Section K---Present Values of Estimated Medicare Part B Expenditures
> in Excess of Income Under Various Health Care Costs Growth Assumptions
> (SFFAS No. 17, par. 32 (4))**

Line 1---Enter the amount of low cost average annual growth in health
costs in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

Line 2---Enter the amount of low cost total fertility rates in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

Line 3---Enter the amount of low cost real wage differential in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2008-2082.

Line 4---Enter the amount of low cost CPI change in the first column,
intermediate cost in the second column, and high cost in the third
column for the years 2008-2082.

Line 5---Enter the amount of low cost net immigration in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

Line 6---Enter the amount of low cost real interest rate in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

> **Section L---Assumption Used (Excluding Net Immigration) (SFFAS No.
> 17, par. 32 (4))**

Line 1---Enter the value of assumption used as low cost of average
annual growth in health costs in the first column, intermediate cost in
the second column, and high cost in the third column for the years
2008-2082.

Line 2---Enter the value of assumption used as low cost of total
fertility rate in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 3---Enter the value of assumption used as low cost of real wage
differential in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 4---Enter the value of assumption used as low cost of CPI change in
the first column, intermediate cost in the second column, and high cost
in the third column for the years 2008-2082.

Line 5---Enter the value of assumption used as low cost of real interest
rate in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

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

Line 1---Enter the values of the assumptions used in the scenarios in
Section K for net immigration (SFFAS No. 17, par. 32.4).

> **Section N---Present Values of Estimated Medicare Part D Expenditures
> in Excess of Income Under Various Health Care Costs Growth Assumptions
> (SFFAS No. 17, par. 32 (4))**

Line 1---Enter the amount of low cost average annual growth in health
costs in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

Line 2---Enter the amount of low cost total fertility rates in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

Line 3---Enter the amount of low cost real wage differential in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2008-2082.

Line 4---Enter the amount of low cost CPI change in the first column,
intermediate cost in the second column, and high cost in the third
column for the years 2008-2082.

Line 5---Enter the amount of low cost net immigration in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

Line 6---Enter the amount of low cost real interest rate in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2008-2082.

> **Section O---Assumption Used (Excluding Net Immigration) (SFFAS No.
> 17, par. 32 (4))**

Line 1---Enter the value of assumption used as low cost of average
annual growth in health costs in the first column, intermediate cost in
the second column, and high cost in the third column for the years
2008-2082.

Line 2---Enter the value of assumption used as low cost of total
fertility rate in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 3---Enter the value of assumption used as low cost of real wage
differential in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2008-2082.

Line 4---Enter the value of assumption used as low cost of CPI change in
the first column, intermediate cost in the second column, and high cost
in the third column for the years 2008-2082.

Line 5---Enter the value of assumption used as low cost of real interest
rate in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2008-2082.

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

Line 1---Enter the values of the assumptions used in the scenarios in
Section N for net immigration (SFFAS No. 17, par. 32.4).

> **Section Q---Present Values of Revenues and Cost of HI and Medicare
> Part B and Part D as\
> of January 1, 2008**

Line 1---Enter the amount of taxes revenue from the public for 75-year
open group obligations for HI as of January 1, 2008, in the first
column, Medicare Part B in the second column, and Medicare Part D in the
third column.

Line 2---Enter the amount of premiums and State transfers for 75-year
open group obligations for HI as of January 1, 2008, in the first
column, Medicare Part B in the second column, and Medicare Part D in the
third column.

Line 3---Enter the amount of total costs to the public for 75-year open
group obligations for HI as of January 1, 2008, in the first column,
Medicare Part B in the second column, and Medicare Part D in the third
column.

Line 4---Enter the amount of revenues from other Government accounts for
75-year open group obligations for HI as of January 1, 2008, in the
first column, Medicare Part B in the second column, and Medicare Part D
in the third column.

Line 5---Enter the amount of the trust fund for 75-year open group
obligations (such as General Fund transfers for SMI Parts B and D) for
HI as of January 1, 2008, in the first column, Medicare Part B in the
second column, and Medicare Part D in the third column.

> **Section R---Present Values of HI and Medicare Part B and Part D
> Expenditures Less Tax, Premium, and State Transfer Revenue as of
> January 1, 2008 Through the Infinite Horizon**

Line 1---Enter the amount of the present value of future expenditures
less future taxes, premiums, and State transfers for current
participants for HI as of January 1, 2008, in the first column, Medicare
Part B in the second column, and Medicare Part D in the third column.

Line 2---Enter the amount of the current trust fund for HI as of January
1, 2008, in the first column, Medicare Part B in the second column, and
Medicare Part D in the third column.

Line 3---Enter the amount of net obligations for future participants for
HI as of January 1, 2008, in the first column, Medicare Part B in the
second column, and Medicare Part D in the third column.

**Section S---Other Medicare**

> Provide the following for the Medicare Trust Funds.
>
> Line 1---*Enter the percentage of earnings employers are required to
> pay to the HI trust fund in the first column.*
>
> Line 2 ---*Enter the percentage of earnings employers and employees
> are required to pay to the HI trust fund in the first column.*
>
> Line 3*---Enter the percentage of earnings self-employed are required
> to pay to the HI trust fund in the first column.*
>
> Line 4---*Enter the percentage of SMI program costs (Medicare Part B)
> financed by transfers from the General Fund of the Treasury in the
> first column.*
>
> Line 5---*Enter the percentage of SMI program costs (Medicare Part D)
> financed by transfers from the General Fund of the Treasury in the
> first column.*
>
> Line 6---*Enter the percentage of SMI program costs financed by
> monthly premiums from beneficiaries in the first column (Medicate Part
> B).*
>
> Line 7---*Enter the percentage of SMI program costs financed by
> monthly premiums from beneficiaries in the first column (Medicare Part
> D).*

**"Other Text Data" Tab**

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

Line 1---Indicate the year the Medicare (Part A) trust fund is projected
to be exhausted.

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

Line 1---Indicate the percent of scheduled benefits that the present tax
rates would be sufficient to pay after the Medicare (Part A) trust fund
exhaustion.

Line 2---Indicate 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**

Provide the following for Federal Hospital Insurance (Medicare Part A).

> Line 1---*Describe the statutory or other material changes affecting
> the HI Program, after the current fiscal year, including those enacted
> between the fiscal yearend and the date of the actuarial report, along
> with the implications thereof. (Provide information about statutory or
> other material changes that occurred after the date of the agency's
> Trustees Report and through the date of the agency's audited PAR.)*

Provide the following for Federal Supplementary Medical Insurance
(Medicare Part B and Part D).

> Line 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 actuarial report, along with the
> implications thereof. (Provide information about statutory or other
> material changes that occurred after the date of the agency's Trustees
> Report and through the date of the agency's audited PAR.)*
>
> Line 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 actuarial report, along with the
> implications thereof.* (*Provide information about statutory or other
> material changes that occurred after the date of the agency's Trustees
> Report and through the date of the agency's audited PAR.)*
>
> Line 4---*Provide the year that the ultimate total fertility rate for
> the 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)

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

> **Section A---Present Values of Railroad Retirement Expenditures in
> Excess of Income Under Various Assumptions (SFFAS No. 17, par. 32
> (4))**

Line 1---Enter the amount of employment rates for low cost in the first
column, middle cost in the second column, and high cost in the third
column for the years 2008-2082.

Line 2---Enter the amount of interest rates for low cost in the first
column, middle cost in the second column, and high cost in the third
column for the years 2008-2082.

> **Section B---Present Values of Railroad Retirement Expenditures in
> Excess of Income Under Various Assumptions -- Assumption Used (SFFAS
> No. 17, par. 32 (4))**

Line 1---Enter the assumption used to determine the present value of
assumption used as low cost for employment rates in the first column,
middle cost in the second column, and high cost in the third column for
the years 2008-2082.

Line 2---Enter the assumption used to determine the present value of
assumption used as low cost for interest rates in the first column,
middle cost in the second column, and high cost in the third column for
the years 2008-2082.

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

Column 1---Enter the amount of actuarial estimates in nominal dollars of
Railroad Retirement income (excluding interest and financial interchange
income) for the years 2008-2082.

Column 2---Enter the amount of actuarial estimates in nominal dollars of
Railroad Retirement expenditures for the years 2008-2082.

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

Column 1---Enter the estimated percentage of Railroad Retirement income
(excluding interest and financial interchange income) as a percentage of
Tier II taxable payroll for the years 2008-2082.

Column 2---Enter the estimated percentage of Railroad Retirement
expenditures as a percentage of Tier II taxable payroll for the years
2008-2082.

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

Line 1---Enter the amount of Railroad Retirement Program assets (mostly
investments stated at market) as of January 1, 2008.

Line 2---Enter the amount of present value of the future estimated
financial interchange income from the Social Security Trust as of
January 1, 2008.

> **Section F---Other Railroad Retirement Assumptions Information**

Line 1---Enter the estimated passenger service employment in 2008, based
on the Railroad Retirement employment assumption, in the first column.

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

Line 1---Enter the annual percentage rate of decline in the employment
base, excluding passenger service employment, based on the Railroad
Retirement employment assumption, in the first column.

**"Other Text Data" Tab**

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

Line 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
actuarial report, along with the implications thereof.*

Line 2*---Indicate if the annual percentage decline in the employment
base information 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)

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

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

Column 1---Enter the estimated amount of total income of the Black Lung
Trust Fund for the years 2008-2040.

Column 2---Enter the estimated amount of total expenditures (excluding
interest) of the Black Lung Trust Fund for the years 2008-2040.

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

Line 1---*Enter the amount of collections in excise taxes on coal for
the Black Lung Trust Fund, under the*

*intermediate assumptions for the next 33 years.*

Line 2*---Enter the amount of payments for benefits and administrative
expenditures in excise taxes on coal for the Black Lung Trust Fund,
under the intermediate assumptions for the next 33 years.*

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

Line 1---Enter the amount of the estimated present value of future tax
income for 33-year projections of the Black Lung Program for the year
ended September 30, 2008.

Line 2---Enter the amount of the estimated present value of future
expenditures for 33-year projections of the Black Lung Program for the
year ended September 30, 2008.

> Line 3---*Enter the amount of the accumulated balance due to the
> General Fund for 33-year projections of the Black Lung Program for the
> year ended September 30, 2008*.
>
> **Section D---Other Black Lung Information Related to Outstanding
> Repayable Advances**
>
> Line 1*---Provide the amount of total liabilities in excess of assets
> as of September 30, 2008, for the Black Lung Program in the first
> column.*
>
> Line 2---*Provide the amount of the outstanding repayable advances as
> of September 30, 2008, for the Black Lung Program in the first
> column.*
>
> Line 3---*Provide the amount of excise tax revenues that were
> recognized for the year ended September 30, 2008, for the Black Lung
> Program in the first column.*
>
> Line 4---*Provide the amount of benefit payments that were recognized
> for the year ended September 30, 2008, for the Black Lung Program in
> the first column.*
>
> Line 5---*Provide the amount for interest expense that was recognized
> for the year ended September 30, 2008, for the Black Lung Program in
> the first column.*

**"Other Text Data" Tab**

> **Section A---Income and Expenditures (Excluding Interest) of the
> Black Lung Trust Fund**

Line 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**

Line 1---Report the increase (decrease) 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 the Department of Labor)

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

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

> **Scenarios**

Line 1---Enter the total amount of future cash income in present values
of 10-year projections of revenues (cash inflow) for the Unemployment
Insurance Program from 2009-2018, under expected economic conditions in
the first column, the mild recession scenario in the second column, and
the deep recession scenario in the third column.

Line 2---Enter the total amount of future expenditures in present values
of 10-year projections of revenues (cash outflow) for the Unemployment
Insurance Program from 2009-2018, under expected economic conditions in
the first column, the mild recession scenario in the second column, and
the deep recession scenario in the third column.

Line 3---Enter the total amount of trust fund assets for the
Unemployment Insurance Program from 2009-2018, under expected economic
conditions in the first column, the mild recession scenario in the
second column, and the deep recession scenario in the third column.

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

Column 1---Enter the amount of projected contributions (cash inflows) of
the Unemployment Insurance Program for the years 2009-2018, under the
expected economic conditions.

Column 2---Enter the amount of projected expenditures (outflows) of the
Unemployment Insurance Program for the years 2009-2018, under the
expected economic conditions.

> **Section C---Present Values of Unemployment Expenditures in Excess of
> Income Under Various Assumptions -- Assumption Used (SFFAS No. 17,
> par. 32 (4))**

Line 1---Enter the amount of low cost total unemployment rate in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2009-2018.

Line 2---Enter the amount of low cost civilian labor force level in the
first column, intermediate cost in the second column, and high cost in
the third column for the years 2009-2018.

Line 3---Enter the amount of low cost percentage of unemployed receiving
benefits in the first column, intermediate cost in the second column,
and high cost in the third column for the years 2009-2018.

Line 4---Enter the amount of low cost total wages in the first column,
intermediate cost in the second column, and high cost in the third
column for the years 2009-2018.

Line 5---Enter the amount of low cost distribution of benefit payments
by State in the first column, intermediate cost in the second column,
and high cost in the third column for the years 2009-2018.

Line 6---Enter the amount of low cost taxable wage base in the first
column, intermediate cost in the second column, and high cost in the
third column for the years 2009-2018.

Line 7---Enter the amount of low cost interest rate on Unemployment
Trust Fund investments in the first column, intermediate cost in the
second column, and high cost in the third column for the years
2009-2018.

> **Section D---Present Values of Unemployment Expenditures in Excess of
> Income Under Various Assumptions --Assumption Used (SFFAS No. 17, par.
> 32 (4))**

Line 1---Enter the amount of the low cost total unemployment rate
assumption used in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2009-2018.

Line 2---Enter the amount of the low cost civilian labor force level
assumption used in the first column, intermediate cost in the second
column, and high cost in the third column for the years 2009-2018.

Line 3---Enter the amount of the low cost percentage of unemployed
receiving benefits assumption used in the first column, intermediate
cost in the second column, and high cost in the third column for the
years 2009-2018.

Line 4---Enter the amount of the low cost total wages assumption used in
the first column, intermediate cost in the second column, and high cost
in the third column for the years 2009-2018.

Line 5---Enter the amount of the low cost distribution of benefit
payments by State assumption used in the first column, intermediate cost
in the second column, and high cost in the third column for the years
2009-2018.

Line 6---Enter the amount of the low cost taxable wage base assumption
used in the first column, intermediate cost in the second column, and
high cost in the third column for the years 2009-2018.

Line 7---Enter the amount of the low cost interest rate on Unemployment
Trust Fund investments assumption used in the first column, intermediate
cost in the second column, and high cost in the third column for the
years 2009-2018.

> **Section E---Unemployment Trust Fund Solvency as of the Current
> Fiscal Year End (SFFAS No. 17, par. 27 (5))**

Column 1---Enter the ratio of the minimally solvent value of the current
accumulated Unemployment Trust Fund balance at the end of fiscal 2008
for each State\'s projected benefit payments based on the highest level
of annual benefit payments experienced by that State over the last 20
years.

Column 2---Enter the ratio of the **not** minimally solvent value of the
current accumulated Unemployment Trust Fund balance at the end of fiscal
2008 for each State based on the highest level of annual benefit
payments experienced by that State over the last 20 years.

"Other Text Data" Tab

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

> **Scenarios**

Line 1*---Describe the effects of the following three economic
conditions based on the unemployment rate: expected economic conditions,
mild recessionary scenario, and deep recessionary scenario.*

> Line 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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

**Section A---Investments in Non-Federal Physical Property**

Lines 1 through 5---Enter the name of the major program or category of
stewardship investments in non-Federal physical property.

Line 6---Use this line for amounts not listed in lines 1 through 5.

> Column 1---Enter the amount for fiscal 2008.
>
> Column 2---Enter the amount for fiscal 2007.
>
> Column 3---Enter the amount for fiscal 2006.
>
> Column 4---Enter the amount for fiscal 2005.
>
> Column 5---Enter the amount for fiscal 2004.

**Section B---Investments in Development**

Lines 1 through 5---Enter the name of the major program or category of
investments in development.

Line 6---Use this line for amounts not listed in lines 1 through 5.

> Column 1---Enter the amount for fiscal 2008.
>
> Column 2---Enter the amount for fiscal 2007.
>
> Column 3---Enter the amount for fiscal 2006.
>
> Column 4---Enter the amount for fiscal 2005.
>
> Column 5---Enter the amount for fiscal 2004.

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

Lines 1 through 5---Enter the name of the major program or category of
investments in human capital.

Line 6---Use this line for amounts not listed in lines 1 through 5.

> Column 1---Enter the amount for fiscal 2008.
>
> Column 2---Enter the amount for fiscal 2007.
>
> Column 3---Enter the amount for fiscal 2006.
>
> Column 4---Enter the amount for fiscal 2005.
>
> Column 5---Enter the amount for fiscal 2004.

**Section D---Investments in Basic Research**

Lines 1 through 5---Enter the name of the major program or category of
investments in basic research.

Line 6---Use this line for amounts not listed in lines 1 through 5.

> Column 1---Enter the amount for fiscal 2008.
>
> Column 2---Enter the amount for fiscal 2007.
>
> Column 3---Enter the amount for fiscal 2006.
>
> Column 4---Enter the amount for fiscal 2005.
>
> Column 5---Enter the amount for fiscal 2004.

**Section E---Investments in Applied Research**

Lines 1 through 5---Enter the name of the major program or category of
investments in applied research.

Line 6---Use this line for amounts not listed in lines 1 through 5.

> Column 1---Enter the amount for fiscal 2008.
>
> Column 2---Enter the amount for fiscal 2007.
>
> Column 3---Enter the amount for fiscal 2006.
>
> Column 4---Enter the amount for fiscal 2005.
>
> Column 5---Enter the amount for fiscal 2004.

"Other Text Data" Tab

> Section A---Investments in Non-Federal Physical Property (SFFAS No. 8,
> par. 87)
>
> Line 1---*Describe the federally owned physical property transferred
> to State and local governments.*

Line 2---*Describe the major programs involving Federal investments in
non-Federal physical property used in the "Other Data Info" tab.*

> Section B---Investments in Development (SFFAS No. 8, par. 100)
>
> Line 1---*Describe the major programs of Federal investments in
> development used in the "Other Data Info" tab.*

Line 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---Investments in Human Capital (SFFAS No. 8, par. 94)
>
> Line 1---*Describe the major education and training programs
> considered Federal investments in human capital used in the "Other
> Data Info" tab.*
>
> Section D---Investments in Basic Research (SFFAS No. 8, par. 100)
>
> Line 1---*Describe the major programs of Federal investments in basic
> research used in the "Other Data Info" tab.*

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

> Section E---Investments in Applied Research (SFFAS No. 8, par. 100)

Line 1---*Describe the major programs of Federal investments in applied
research used in the "Other Data Info" tab.*

Line 2---*Provide a description of any major new applications developed
during the year (SFFAS No. 8, par. 99).*

Note 10. Deferred Maintenance

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

Section A---Range of Amounts

> Report the low estimate, high estimate, and critical maintenance cost
> to bring Government-owned property to an acceptable condition for the
> following categories (SFFAS No. 6, par. 83).

Line 1**---**Building, structures, and facilities

> Column 1---Enter the low estimate cost for fiscal 2008.
>
> Column 2---Enter the high estimate cost for fiscal 2008.
>
> Column 3---Enter the critical maintenance cost for fiscal 2008.
>
> Column 4---Enter the low estimate cost for fiscal 2007.
>
> Column 5---Enter the high estimate cost for fiscal 2007.
>
> Column 6---Enter the critical maintenance cost for fiscal 2007.

Line 2**---**Furniture, fixtures, and equipment

> Column 1---Enter the low estimate cost for fiscal 2008.
>
> Column 2---Enter the high estimate cost for fiscal 2008.
>
> Column 3---Enter the critical maintenance cost for fiscal 2008.
>
> Column 4---Enter the low estimate cost for fiscal 2007.
>
> Column 5---Enter the high estimate cost for fiscal 2007.
>
> Column 6---Enter the critical maintenance cost for fiscal 2007.

Line 3---Other general property, plant, and equipment

> Column 1---Enter the low estimate cost for fiscal 2008.
>
> Column 2---Enter the high estimate cost for fiscal 2008.
>
> Column 3---Enter the critical maintenance cost for fiscal 2008.
>
> Column 4---Enter the low estimate cost for fiscal 2007.
>
> Column 5---Enter the high estimate cost for fiscal 2007.
>
> Column 6---Enter the critical maintenance cost for fiscal 2007.

Line 4**---**Heritage assets

> Column 1---Enter the low estimate cost for fiscal 2008
>
> Column 2---Enter the high estimate cost for fiscal 2008.
>
> Column 3---Enter the critical maintenance cost for fiscal 2008.
>
> Column 4---Enter the low estimate cost for fiscal 2007.
>
> Column 5---Enter the high estimate cost for fiscal 2007.
>
> Column 6---Enter the critical maintenance cost for fiscal 2007.

Line 5**---**Stewardship land

> Column 1---Enter the low estimate cost for fiscal 2008.
>
> Column 2---Enter the high estimate cost for fiscal 2008.
>
> Column 3---Enter the critical maintenance cost for fiscal 2008.
>
> Column 4---Enter the low estimate cost for fiscal 2007.
>
> Column 5---Enter the high estimate cost for fiscal 2007.
>
> Column 6---Enter the critical maintenance cost for fiscal 2007.

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

"Other Data Info" Tab

**Section A**---**Other Related Information**

Line 1---Enter the amount of the total unobligated budget authority
balance at the end of fiscal 2007 in the first column and the fiscal
2006 amount in the second column.

Line 2---Enter the amount of the total obligated budget authority
balance at the end of fiscal 2007 in the first column and the fiscal
2006 amount in the second column.

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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

**Section A---Individual Income Tax Returns for Tax Year 2006**

Line 1---Enter the amount in units for the number of taxable returns for
individuals in the "Under \$15,000" adjusted gross income (AGI) level
for tax year 2006.

Line 2---Enter the amount in units for the number of taxable returns for
individuals in the "\$15,000 under \$30,000" AGI level for tax year
2006.

Line 3---Enter the amount in units for the number of taxable returns for
individuals in the "\$30,000 under \$50,000" AGI level for tax year
2006.

Line 4---Enter the amount in units for the number of taxable returns for
individuals in the "\$50,000 under \$100,000" AGI level for tax year
2006.

Line 5---Enter the amount in units for the number of taxable returns for
individuals in the "\$100,000 under \$200,000" AGI level for tax year
2006.

Line 6---Enter the amount in units for the number of taxable returns for
individuals in the "\$200,000 or more" AGI level for tax year 2006.

**Section B---Individual AGI and Income Tax Information for Tax Year
2006**

Provide the dollar value of AGI and the total income tax for individuals
by the following AGI levels.

Line 1---Enter the dollar value of AGI for individuals in the "Under
\$15,000" level for tax year 2006 in column 1; enter the dollar value of
the total income tax for individuals in the "Under \$15,000" level for
tax year 2006 in column 2.

Line 2---Enter the dollar value of AGI for individuals in the "\$15,000
under \$30,000" level for tax year 2006 in column 1; enter the dollar
value of the total income tax for individuals in the "\$15,000 under
\$30,000" level for tax year 2006 in column 2.

Line 3---Enter the dollar value of AGI for individuals in the "\$30,000
under \$50,000" level for tax year 2006 in column 1; enter the dollar
value of the total income tax for individuals in the "\$30,000 under
\$50,000" level for tax year 2006 in column 2.

Line 4---Enter the dollar value of AGI for individuals in the "\$50,000
under \$100,000" level for tax year 2006 in column 1; enter the dollar
value of the total income tax for individuals in the "\$50,000 under
\$100,000" level for tax year 2006 in column 2.

Line 5---Enter the dollar value of AGI for individuals in the "\$100,000
under \$200,000" level for tax year 2006 in column 1; enter the dollar
value of the total income tax for individuals in the "\$100,000 under
\$200,000" level for tax year 2006 in column 2.

Line 6---Enter the dollar value of AGI for individuals in the "\$200,000
or more" level for tax year 2006 in column 1; enter the dollar value of
the total income tax for individuals in the "\$200,000 or more" level
for tax year 2006 in column 2.

**Section C---Individual AGI and Income Tax Information 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.

Line 1---Enter the dollar value of the average AGI per return for
individuals in the "Under \$15,000" level for tax year 2006 in column 3;
enter the average income tax per return for individuals in the "Under
\$15,000" level for tax year 2006 in column 4.

Line 2---Enter the dollar value of the average AGI per return for
individuals in the "\$15,000 under \$30,000" level for tax year 2006 in
column 3; enter the average income tax per return for individuals in the
"\$15,000 under \$30,000" level for tax year 2006 in column 4.

Line 3---Enter the dollar value of the average AGI per return for
individuals in the "\$30,000 under \$50,000" level for tax year 2006 in
column 3; enter the average income tax per return for individuals in the
"\$30,000 under \$50,000" level for tax year 2006 in column 4.

Line 4---Enter the dollar value of the average AGI per return for
individuals in the "\$50,000 under \$100,000" level for tax year 2006 in
column 3; enter the average income tax per return for individuals in the
"\$50,000 under \$100,000" level for tax year 2006 in column 4.

Line 5---Enter the dollar value of the average AGI per return for
individuals in the "\$100,000 under \$200,000" level for tax year 2006
in column 3; enter the average income tax per return for individuals in
the "\$100,000 under \$200,000" level for tax year 2006 in column 4.

Line 6---Enter the dollar value of the average AGI per return for
individuals in the "\$200,000 or more" level for tax year 2006 in column
3; enter the average income tax per return for individuals in the
"\$200,000 or more" level for tax year 2006 in column 4.

**Section D---Income Tax as a Percentage of AGI -- Individual Income Tax
Returns for Tax Year 2006**

Line 1---Enter the income tax as a percentage of AGI for individuals in
the "Under \$15,000" level for tax year 2006.

Line 2---Enter the income tax as a percentage of AGI for individuals in
the "\$15,000 under \$30,000" level for tax year 2006.

Line 3---Enter the income tax as a percentage of AGI for individuals in
the "\$30,000 under \$50,000" level for tax year 2006.

Line 4---Enter the income tax as a percentage of AGI for individuals in
the "\$50,000 under \$100,000" level for tax year 2006.

Line 5---Enter the income tax as a percentage of AGI for individuals in
the "\$100,000 under \$200,000" level for tax year 2006.

Line 6---Enter the income tax as a percentage of AGI for individuals in
the "\$200,000 or more" level for tax year 2006.

**Section E---Income Subject to Tax and Total Income Tax After Credits
-- Corporation Income Tax Returns for Tax Year 2005**

Line 1---Enter the amount of income subject to tax for corporations in
the "Zero assets" category for tax year 2005 in column 1 and enter the
total income tax after credits for corporations in the "Zero assets"
category for tax year 2005 in column 2.

Line 2---Enter the amount of income subject to tax for corporations in
the "\$1 under \$500" category for tax year 2005 in column 1 and enter
the total income tax after credits for corporations in the "\$1 under
\$500" category for tax year 2005 in column 2.

Line 3---Enter the amount of income subject to tax for corporations in
the "\$500 under \$1,000" category for tax year 2005 in column 1 and
enter the total income tax after credits for corporations in the "\$500
under \$1,000" category for tax year 2005 in column 2.

Line 4---Enter the amount of income subject to tax for corporations in
the "\$1,000 under \$5,000" category for tax year 2005 in column 1 and
enter the total income tax after credits for corporations in the
"\$1,000 under \$5,000" category for tax year 2005 in column 2.

Line 5---Enter the amount of income subject to tax for corporations in
the "\$5,000 under \$10,000" category for tax year 2005 in column 1 and
enter the total income tax after credits for corporations in the
"\$5,000 under \$10,000" category for tax year 2005 in column 2.

Line 6---Enter the amount of income subject to tax for corporations in
the "\$10,000 under \$25,000" category for tax year 2005 in column 1 and
enter the total income tax after credits for corporations in the
"\$10,000 under \$25,000" category for tax year 2005 in column 2.

Line 7---Enter the amount of income subject to tax for corporations in
the "\$25,000 under \$50,000" category for tax year 2005 in column 1 and
enter the total income tax after credits for corporations in the
"\$25,000 under \$50,000" category for tax year 2005 in column 2.

Line 8---Enter the amount of income subject to tax for corporations in
the "\$50,000 under \$100,000" category for tax year 2005 in column 1
and enter the total income tax after credits for corporations in the
"\$50,000 under \$100,000" category for tax year 2005 in column 2.

Line 9---Enter the amount of income subject to tax for corporations in
the "\$100,000 under \$250,000" category for tax year 2005 in column 1
and enter the total income tax after credits for corporations in the
"\$100,000 under \$250,000" category for tax year 2005 in column 2.

Line 10---Enter the amount of income subject to tax for corporations in
the "\$250,000 or more" category for tax year 2005 in column 1 and enter
the total income tax after credits for corporations in the "\$250,000 or
more" category for tax year 2005 in column 2.

**Section F---Percentage of Income Tax After Credits to Taxable Income
-- Corporation Income Tax Returns for Tax Year 2005**

Line 1---Enter the percentage of income tax after credits to taxable
income for corporations in the "Zero assets" category for tax year 2005.

Line 2---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$1 under \$500" category for tax year
2005.

Line 3---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$500 under \$1,000" category for tax
year 2005.

Line 4---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$1,000 under \$5,000" category for tax
year 2005.

Line 5---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$5,000 under \$10,000" category for tax
year 2005.

Line 6---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$10,000 under \$25,000" category for
tax year 2005.

Line 7---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$25,000 under \$50,000" category for
tax year 2005.

Line 8---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$50,000 under \$100,000" category for
tax year 2005.

Line 9---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$100,000 under \$250,000" category for
tax year 2005.

Line 10---Enter the percentage of income tax after credits to taxable
income for corporations in the "\$250,000 or more" category for tax year
2005.

Note 13. Other Information

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

**Section A**

Enter amounts on the lines indicated below for any estimated amounts
that may be paid out as other claims for tax refunds.

Line 1---Enter the amount of the estimated payout, including principal
and interest, for claims pending judicial review by the Federal courts
at the end of fiscal 2008 in the first column and review and change as
necessary the fiscal 2007 amount in the second column.

Line 2---Enter the amount of any claims under appeal at the end of
fiscal 2008 in the first column and review and change as necessary the
fiscal 2007 amount in the second column.

**Section B**

Enter amounts on the lines indicated below as they relate to taxes.

Line 1---Enter the amount of payroll taxes paid by employers (Federal
agencies) included in individual and FICA taxes for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 2---Enter the amount of the refundable portion of the child care
tax credits issued for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 3---Enter the amount of the earned income tax credit refunds for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

> Line 4*---Enter the amount of the earned income tax credit refunds
> that were applied to reduce taxpayer liability for fiscal 2008 in the
> first column and* *review and change as necessary the amount for
> fiscal 2007 in the second column.*

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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

**Section A---Other Information**

Line 1---Enter the amount of interest accrued by Treasury on debt held
by the public at the end of fiscal 2008 in the first column and review
and change as necessary the amount for fiscal 2007 in the second column.

Line 2---Enter the amount of repayment of debt held by the public at the
end of fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 3---Enter the amount of borrowings from the public at the end of
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 4---Enter the amount of interest paid by Treasury on debt held by
the public at the end of fiscal 2008 in the first column and the fiscal
2007 amount in the second column.

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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number, page number, and/or agency worksheet).

"Other Data Info" Tab

> Section A---Risk Assumed
>
> Line 1*---Enter the current amount (present value of unpaid expected
> losses net of associated premiums based on the risk assumed as a
> result of insurance or guarantee coverage) arising from Federal
> insurance and guarantee programs for fiscal 2008 in the first column
> and review and change as necessary the amount for fiscal 2007 in the
> second column.*
>
> Line 2*---Enter the periodic changes of "risk assumed" for fiscal 2008
> in the first column and review and change as necessary the amount for
> fiscal 2007 in the second column.*

**"Other Text Data" Tab**

> Section A---Risk Assumed

Line 1---*Provide the indicators of the range of uncertainty around
Federal insurance and guarantee program related estimates and
sensitivity of estimates to changes in major assumptions. See SFFAS No.
5, Par. 114.*

Line 2---*Provide the actuarial or financial methods used to measure the
present value of unpaid expected losses. See 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 the categories of predominate use of
> stewardship land in lines 1 through 6. Enter the data on line 7 if the
> category is not listed.

Column 1---Enter the amount of the beginning balance of physical units
for fiscal 2008.

Column 2---Enter the amount of physical units acquired during fiscal
2008.

Column 3---Enter the amount of physical units withdrawn during fiscal
2008.

Column 4---This is a calculated amount and is the net of columns 1
through 3.

Column 5---Enter the amount of the beginning balance of physical units
for fiscal 2007.

Column 6---Enter the amount of physical units acquired during fiscal
2007.

Column 7---Enter the amount of physical units withdrawn during fiscal
2007.

Column 8---This is a calculated amount and is the net of columns 5
through 7.

**"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

"Agency Note" -- Enter a reference to where the data entered in this
note can be found in the agency's audited financial statements or
describe from where the entered data is derived (for example, note
number; page number; and/or agency worksheet).

"Other Notes Info" Tab

> Section A--- Collection Type Heritage Assets (SFFAS No. 29, par. 25d)
>
> Enter the physical units for each collection type heritage assets as
> follows.
>
> Lines 1 through 5---Enter the name of the collection type

Column 1---Enter the number of physical units at the beginning of fiscal
2008.

Column 2---Enter the number of physical units added during fiscal 2008.

Column 3---Enter the number of physical units withdrawn during fiscal
2008.

Column 4---Physical units as of the end of the fiscal year. This is a
calculated amount and is the net of columns 1 through 3.

Column 5---Enter the number of physical units at the beginning of fiscal
2007.

Column 6---Enter the number of physical units added during fiscal 2007.

Column 7---Enter the number of physical units withdrawn during fiscal
2007.

Column 8---Physical units as of the end of the fiscal year. This is a
calculated amount and is the net of columns 5 through 7.

> Section B--- Non-Collection Type Heritage Assets (SFFAS No. 29, par.
> 25d)
>
> Enter the physical units for each non-collection type heritage assets
> as follows.
>
> Lines 1 through 5---Enter the name of the non-collection type.

Column 1---Enter the number of physical units at the beginning of fiscal
2008.

Column 2---Enter the number of physical units added during fiscal 2008.

Column 3---Enter the number of physical units withdrawn during fiscal
2008.

Column 4---Physical units as of the end of the fiscal year. This is a
calculated amount and is the net of columns 1 through 3.

Column 5---Enter the number of physical units at the beginning of fiscal
2007.

Column 6---Enter the number of physical units added during fiscal 2007.

Column 7---Enter the number of physical units withdrawn during fiscal
2007.

Column 8---Physical units as of the end of the fiscal year. This is a
calculated amount and is the net of columns 5 through 7.

**"Text Data" Tab**

1.  Provide the condition of each category of heritage assets (SFFAS 29,
    par. 26).