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

The FR Notes are directly linked to the amounts that have been
reclassified in the Closing Package and not necessarily to the notes in
the agencies' audited financial statements. Thus, 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 specific line items and other key
information in the Notes Module to the notes in the agencies' financial
statements (for example, note number, page number, and/or agency
worksheet).

The "Line Item Notes" tab ties the data back to an individual Closing
Package line item. The "Other Notes Info" tab may have several sections
for agencies to complete. A tab/section/line is inactive when it is not
applicable to a note or to an agency. Each FR Note has four tabs:

-   Tab 1 title, "Line Item Notes" -- Amount directly linked to a
    reclassified Balance Sheet line.

-   Tab 2 title, "Other Notes Info" -- Numerical information related to
    the note.

-   Tab 3 title, "Text Data" -- Textual information related to the note.

-   Tab 4 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
not applicable. Mark the "No Data" box in each section of the "Line Item
Notes," "Other Notes Info," and "Text Data" tabs, when no data is
applicable.

Enter the data as a positive number if the data represents the normal
balance. The normal balance of each line and/or column is displayed in
GFRS for tabs 2 and 3. The normal balance for tab 1 is the same as the
related Balance Sheet line identified in the header of the note.

Enter the reporting method, where instructed, for the few notes that are
not tied to an identified reporting method. The reporting method for the
majority of the notes is determined by the reporting method used in the
agency's audited financial statements in GFRS Module GF002.

Answer the applicable threshold questions in the "Threshold" tab in
free-form text. Agencies must enter an explanation for any changes
between current- and prior-year amounts greater than a predetermined
threshold on the "Threshold" tab of the Notes module. 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, "All other." Use the line titled, "All other,"
when appropriate and do not create an additional line titled, "Other,"
or "All other."

**[Notes]{.underline}**

Below is a list of the notes contained in GFRS (some notes may not
apply):

Note 1 Federal Reserve Earnings, Subsequent Events, and Other Pertinent
Information

Note 2 Cash and Other Monetary Assets

Note 3 Accounts and Taxes Receivable

Note 4A Direct Loans Receivable

Note 4B Loan Guarantees

Note 5 Inventories and Related Property

Note 6 Property, Plant, and Equipment (PP&E)

Note 7 Securities and Investments

Note 8 Other Assets

Note 9 Accounts Payable

Note 10A Federal Debt Securities Held by the Public

Note 10B Treasury Securities Held by Government Trust Funds, Revolving
Funds, and Special Funds

Note 11 Federal Employee and Veteran Benefits Payable

Note 12 Environmental and Disposal Liabilities

Note 13 Benefits Due and Payable

Note 14 Insurance Programs Other Than Veterans Affairs

Note 15 Other Liabilities

Note 16 Collections and Refunds of Nonexchange Revenue

Note 17 Prior-Period Adjustments

Note 18 Contingencies

Note 19 Commitments

Note 20 Dedicated Collections

Note 21 Indian Trust Funds

Note 22 Earmarked Funds

Note 23 Statement of Social Insurance

Note 24 Social Insurance

Note 25 Stewardship Land

Note 26 Heritage Assets

Note Instructions

Below are the instructions for entering data into GFRS for each note.

Note 1. Federal Reserve Earnings, Subsequent Events, and Other Pertinent
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 Notes Info" Tab (to be completed only by Treasury)

Section A---Federal Reserve Earnings

Line 1---Enter the amount of Treasury securities including securities
held by the Federal Reserve Bank (FRB) 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 FRB earnings on Treasury securities that
exceeds the statutory amount for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

"Text Data" Tab

> Line 1---*Describe any significant events or transactions that
> occurred after the date of the Balance Sheet but prior to* *the
> issuance of the agency's audited financial statements* *that have a
> material effect on the financial statements and, therefore, require
> adjustments or disclosure in the statements.*

Line 2---*Explain the nature of any departures from GAAP and the impact
on the amounts and disclosures in the agency's financial statements.*

Line 3---*Provide a description of any change in accounting if the
collecting entity adopts accounting standards that embody a fuller
application of accrual accounting concepts. The description should point
out how it differs from that which is prescribed in the standard (SFFAS
No. 7, par. 64).*

Line 4---*Provide a list and/or description of the agency's components,
entities, or Treasury fund account symbols for which balances and
activities are not combined into the agencies' consolidated audited
financial statements and, therefore, are not represented in the GFRS
data.*

Line 5*---Provide a list and/or description of the agency's components,
entities, or Treasury fund account symbols for which balances and
activities are combined into the agencies' consolidated audited
financial statements and, therefore, are represented in the GFRS data.*

Line 6---*Provide any other relevant information pertaining to this
note.*

Note 2. Cash and Other Monetary 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).

"Line Item Notes" Tab

Line 1 (to be completed only by Treasury)---Enter the amount of
operating cash 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 other cash that is not restricted for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

**Note:** Cash that is not restricted represents amounts of cash that an
entity holds (entity cash) for which it has the authority to spend.

Line 3---*Enter the amount of other cash that is restricted for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.*

**Note:** Restricted cash represents amounts of cash that an entity
holds and **does not** have authority to spend.

Line 4 (to be completed only by Treasury)---Enter the amount of
international monetary assets for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

**Note:** International monetary assets represent amounts of cash held
for the International Monetary Fund (IMF) and Special Drawing Rights
(SDR).

Line 5 (to be completed only by Treasury)---Enter the amount of gold for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 6---Enter the amount of domestic monetary assets for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 7---Enter the amount of foreign currency for fiscal 2008 in the
first column and the amount for fiscal 2007 in the second column.

"Other Notes Info" Tab (to be completed only by Treasury)

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

Line 1---Enter the amount of the available balance of the IMF Letter of
Credit 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 reserve position in the IMF 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 SDR holdings in the Exchange Stabilization
Fund 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 SDR certificates outstanding with the
FRB for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 5---Enter the amount of the interest bearing liability to the IMF
for SDR allocations for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 6---Enter the amount of gold certificates for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

**Section B---Gold**

Line 1---Enter the number of fine troy ounces of gold 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 statutory price of 1 fine troy ounce of gold 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 market value of 1 fine troy ounce of gold for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

"Text Data" Tab

Line 1---*Describe the nature of the amounts reported on the "Line Item
Notes" tab, line 2, "Other cash---not restricted." Include any relevant
amounts.*

Line 2---Describe the nature of the amounts reported on the "Line Item
Notes" tab, line 3, "Other cash --restricted." Include any relevant
amounts and any statutory authority (law, regulation, or agreement).

Line 3---*State the entity for which the cash is being held, if the cash
is restricted because it is non-entity cash.*

Line 4---Is the restricted cash held in a financial institution related
to the amounts reported on the "Line Item Notes" tab, Line 3, "Other
cash -- restricted"? If yes, is it a Treasury designated bank?

Line 5---Is the restricted cash invested related to the amounts reported
on the "Line Item Notes" tab, Line 3, "Other cash -- restricted"? If
yes, is it invested in the Bureau of the Public Debt security, agency
security, and/or non-Federal security?

Line 6---*Describe the nature of the amounts reported on the "Line Item
Notes" tab, line 7, "Foreign currency." Include any relevant amounts and
any statutory authority.*

Line 7---*Disclose any restrictions on the use of the amount "Line Item
Notes" tab, line 7, "Foreign currency" (for example, by law, regulation,
or agreement).*

Line 8---*Disclose the method of exchange rate used on the financial
statement date (Treasury exchange rate or prevailing market rate).*

Line 9---*Provide any other relevant information pertaining to this
note.*

Note 3. Accounts and Taxes Receivable

"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).

"Line Item Notes" Tab

Line 1---Enter the amount of gross accounts receivable 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 interest receivable related to accounts
receivable (in line 1 above) 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 receivables for penalties, fines, and
administrative fees related to accounts receivable 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 allowance for loss on accounts
receivable for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 5---Enter the amount of the allowance for loss on interest
receivable related to accounts receivable for fiscal 2008 in the first
column and review and change as necessary the amount for fiscal 2007 in
the second column.

Line 6---Enter the amount of the allowance for loss on penalties, fines,
and administrative fees receivable related to accounts receivable for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 7 (to be completed only by Treasury, the Department of Labor (DOL),
and the Department of Homeland Security (DHS))---Enter the amount of the
gross taxes receivable for fiscal 2008 in the first column and review
and change as necessary the amount for fiscal 2007 in the second column.

Line 8 (to be completed only by Treasury, DOL, and DHS)---Enter the
amount of the allowance for loss on taxes receivable for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

"Other Notes Info" Tab

> Section A---Taxes (to be completed only by Treasury, DOL, and DHS)

Line 1---*Enter the amount of interest on uncollectible accounts related
to accounts receivable (SSFAS No. 1, par. 55*) *for fiscal 2008 in the
first column and* *review and change as necessary the amount for fiscal
2007 in the second column.*

"Text Data" Tab

Line 1---*Describe the method(s) used to calculate the allowances on
accounts receivable*.

Line 2 (to be completed only by Treasury, DOL, and DHS)**---***Describe
the method(s) used to calculate the allowance on taxes receivable.*

Line 3---*Provide a reconciliation of the material differences between
the balance of accounts receivable and the Treasury Report on
Receivables.*

Line 4---*Provide any other relevant information pertaining to this
note.*

**Note 4A. Direct Loans Receivable**

"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).

**"Line Item Notes" Tab**

Row headings -- direct loan and defaulted guaranteed loan programs:

1\. Federal Direct Student Loans (to be completed only by the Department
of Education)

2\. Electric Loans (to be completed only by the Department of
Agriculture)

3\. Rural Housing Service

4\. Federal Family Education Loan (to be completed only by the
Department of Education)

5\. Water and Environmental Loans (to be completed only by the
Department of Agriculture)

6\. Export Loans (to be completed only by the Department of Agriculture)

7\. Housing for the Elderly and Disabled (to be completed only by the
Department of Housing and Urban Development)

8\. Farm Loans (to be completed only by the Department of Agriculture)

9\. Export-Import Bank Loans (to be completed only by the Export-Import
Bank of the United States)

10\. U.S. Agency for International Development (to be completed only by
the U.S. Agency for International Development)

11\. Housing and Urban Development (to be completed only by the
Department of Housing and Urban Development)

12\. Telecommunications Loans (to be completed only by the Department of
Agriculture)

13.-17. Agency-entered programs

18\. All other loans receivable

For each program enter the following information.

> Column 1*---Enter the current-year face value of loans outstanding
> (loans/defaulted guaranteed loans receivable gross).*
>
> Column 2*---Enter the current-year long-term cost of direct loans and
> defaulted guaranteed loans outstanding (**including foreclosed
> property, interest, penalties, and allowance**).* The long-term cost
> of loans is the sum of the subsidy cost allowance for post-1991 direct
> loans, the liability for post-1991 and pre-1992 loan guarantees, and
> allowance for uncollectible amounts for post-1991 direct loans and
> loan guarantees.
>
> Column 3---Current-year net, loans receivable. This is a calculated
> amount and is the total of columns 1 and 2.
>
> Column 4*---Enter the prior-year face value of loans outstanding
> (loans/defaulted guaranteed loans receivable gross).*
>
> Column 5*---Enter the prior-year long-term cost of direct loans and
> defaulted guaranteed loans outstanding (**including interest,
> penalties, and allowance**).*
>
> Column 6*---*Prior-year net, loans receivable. This is a calculated
> amount and is the total of columns 4 and 5.

**"Other Notes Info" Tab**

> **Section A---Subsidy Expense**
>
> Enter the subsidy expense for each direct loan program in the "Line
> Item Notes" tab as follows.

Column 1---*Enter the amount of current-year subsidy expense.*

Column 2---*Enter the amount of prior-year subsidy expense.*

> **Section B---Foreclosed Assets -- Balances (SFFAS No. 3, par. 91)**
>
> **Note:** The numbers reported on lines 1 and 2 represent the combined
> totals of all programs related to foreclosed assets.
>
> Line 1*---Enter the balances for property held pre-1992 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 balances for property held post-1991 for fiscal
> 2008 in the first column and* *review and change as necessary the
> amount for fiscal 2007 in the second column.*

**"Text Data" Tab**

> Line 1---*Provide a broad description of foreclosed property.*
>
> Line 2---*Provide any other relevant information pertaining to this
> note.*

**Note 4B. Loan Guarantees**

"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).

**"Line Item Notes" Tab**

> Row headings -- loan guarantee programs:
>
> 1\. Federal Family Education Loans (to be completed only by the
> Department of Education)
>
> 2\. Federal Housing Adminisntration Loans (to be completed only by the
> Department of Housing and Urban Development)
>
> 3\. Veterans Housing Benefit Program (to be completed only by the
> Department of Veterans Affairs)
>
> 4\. Export-Import Bank Guarantees (to be completed only by the
> Export-Import Bank of the United States)
>
> 5\. Small Business Loans (to be completed only by the Small Business
> Administration)
>
> 6\. Israeli Loan Guarantee Program (to be completed only by the U.S.
> Agency for International Development)
>
> 7\. Overseas Private Investment Corporation Credit Program (to be
> completed only by the Overseas Private Investment Corporation)
>
> 8\. Rural Housing Service (to be completed only by the Department of
> Agriculture)
>
> 9\. Air Transportation Stabillization Board (to be completed only by
> the Department of the Treasury)
>
> 10\. Federal Ship Financing Fund (to be completed only by the
> Department of Transportation)
>
> 11\. Business and Industry Loans (to be completed only by the Small
> Business Administration)
>
> 12\. Export Credit Guarantee Programs (to be completed only by the
> Department of Agriculture)
>
> 13.-17. Agency-entered programs
>
> 18\. All other loan guarantee liabilities

For each program, enter the following information.

> Column 1---*Enter the amount of the loan guarantee liability for the
> current year.*
>
> Column 2---*Review and change as necessary* *the amount of the loan
> guarantee liability for the prior year.*

**"Other Notes Info" Tab**

> **Section A---Other Related Information**
>
> Enter the amounts for each guaranteed loan program identified in the
> "Line Item Notes" tab as follows.

Column 1---*Enter the face value loans outstanding (total outstanding
principal) for the current year.*

Column 2---*Enter the amount guaranteed by the Government (total
outstanding principal) for the current year.*

Column 3---*Enter the amount of the subsidy expense for the current
year.*

Column 4---*Enter the face value of loans outstanding (total outstanding
principal) for the prior year.*

Column 5---*Enter the amount guaranteed by the Government (total
outstanding principal) for the prior year.*

Column 6---*Enter the amount of the subsidy expense for the prior year.*

**"Text Data" Tab**

> Line 1---*Provide any other relevant information pertaining to this
> note.*

Note 5. Inventories and Related Property

"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).

"Line Item Notes" Tab

> Line 1*---Enter the gross beginning balance of inventory for fiscal
> 2008 in the first column and review and change as necessary the amount
> for fiscal 2007 in the second column* *(do not include the allowance
> amount)*.
>
> Line 2*---Enter prior-period adjustments to inventory (not restated)
> 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 capitalized acquisitions from the public
> 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 capitalized acquisitions from Government
> agencies for fiscal 2008 in the first column and review and change as
> necessary the amount for fiscal 2007 in the second column.*
>
> Line 5*---Enter the amount of inventory sold or used for fiscal 2008
> in the first column and review and change as necessary the amount for
> fiscal 2007 in the second column.*
>
> Line 6*---Enter the amount of the total allowance for inventories and
> related property for fiscal 2008 in the first column and review and
> change as necessary the amount for fiscal 2007 in the second column.*
>
> Line 7*---*Ending balance of inventory, net. This is a calculated line
> and is the net of lines 1 through 6.

Note: The ending gross balance for fiscal 2007 must equal the beginning
gross balance for fiscal 2008.

"Other Notes Info" Tab

**Section A---Inventory Yearend Balances by Category Type**

Line 1---Enter the amount of inventory purchased for sale 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 inventory held in reserve for future sale
to the public 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 inventory and operating materials and
supply items held for repair 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 inventory -- excess, obsolete, and
unserviceable for fiscal 2008 in the first column and review and change
as necessary the amount for fiscal 2007 in the second column.

Line 5---Enter the amount of operating materials and supplies held for
use for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 6---Enter the amount of operating materials and supplies held in
reserve for future use for fiscal 2008 in the first column and review
and change as necessary the amount for fiscal 2007 in the second column.

Line 7---Enter the amount of operating materials and supplies -- excess,
obsolete, and unserviceable (property that exceeds the amount expected
to be used in normal operations) for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

Line 8---Enter the amount of stockpile materials (strategic and critical
materials held due to statutory requirements for use in national
defense, conservation, or national emergencies) for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 9---Enter the amount of stockpile materials held for sale for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 10---Enter the amount of forfeited property for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column. Forfeited property is property acquired
through forfeiture proceedings, property acquired by the Government to
satisfy a tax liability, and unclaimed and abandoned merchandise.

Line 11---Enter the amount of other related property for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column. Other related property includes: 1)
commodities -- items of commerce or trade that have an exchange value
used to stabilize or support market prices; 2) seized monetary
instruments -- only those monetary instruments that are awaiting
judgment to determine ownership; 3) forfeited property -- monetary
instruments, intangible property, real property, and tangible personal
property acquired through forfeiture proceedings; and 4) any other
property not classified in items 1 through 3.

Line 12---Enter the amount of the total allowance for inventories and
related property for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.
This should agree with the amount entered on line 6 of the "Line Item
Notes" tab.

Line 13---Total inventories and related property, net. This is a
calculated line and is the net of lines 1 through 11. This total must
equal the ending balance as reported on the "Line Item Notes" tab.

**Section B---Capitalized Acquisitions From Government Agencies by
Trading Partner**

Line 1---Enter the amount of capitalized assets acquired from the
General Services Administration (4700) 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 capitalized assets acquired from the
Department of Defense (DE00) 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 capitalized assets acquired from the
Department of Justice (1500) 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 capitalized assets acquired from the
National Aeronautics and Space Administration (8000) for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 5---Enter the amount of capitalized assets acquired from all other
departments for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 6---Total capitalized assets from Federal agencies. This is a
calculated line and is the total of lines 1 through 6. This total must
equal the amount reported for capitalized assets from Federal agencies
in the "Line Item Notes" tab.

**Section C---Other Information -- Dollar Value**

Line 1---Enter the dollar value balance of seized property for fiscal
2008 in the first column and review and change as necessary the dollar
value balance for fiscal 2007 in the second column.

Line 2---Enter the dollar value balance of forfeited property for fiscal
2008 in the first column and review and change as necessary the dollar
value balance for fiscal 2007 in the second column.

Line 3*---Enter the dollar value balance of goods held under price
support and stabilization programs for fiscal 2008 in the first column
and review and change as necessary the dollar value balance for fiscal
2007 in the second column.*

**Section D---Other Information -- Number of Items/Volume**

> Line 1*---Enter the number of items/volume of seized property for
> fiscal 2008 in the first column and* *review and* *change as necessary
> the number of items/volume for fiscal 2007 in the second column.*
>
> Line 2*---Enter the number of items/volume of forfeited property for
> fiscal 2008 in the first column and* *review and change as necessary
> the number of items/volume for fiscal 2007 in the second column.*
>
> Line 3*---Enter the number of items/volume of goods held under price
> support and stabilization programs for fiscal 2008 in the first column
> and* *review and change as necessary the* *number of items/volume for
> fiscal 2007 in the second column.*

"Text Data" Tab

Enter the following information as it relates to inventory by each
category (SFFAS No. 3).

Line 1---Enter the method used to calculate the allowance.

Line 2---Provide the significant accounting principles and the methods
of applying those principles.

Line 3---*Provide any other relevant information pertaining to this
note*.

**Note 6. Property, Plant, and Equipment (PP&E)**

"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).

The ending balance for fiscal 2007 (PP&E accumulated depreciation) must
equal the beginning balance for fiscal 2008.

**"Line Item Notes" Tab**

> Line 1---PP&E -- balance beginning of year
>
> Column 1---*Enter the amount of the beginning balance of PP&E for
> fiscal 2008*.
>
> Column 2*---Enter the amount of the beginning balance of the
> accumulated depreciation/amortization for fiscal 2008.*
>
> Column 3*---*Automatically calculated based on information in columns
> 1 and 2.
>
> Column 4---*Enter the amount of the beginning balance of PP&E for
> fiscal 2007*.
>
> Column 5*---Enter the amount of the beginning balance of the
> accumulated depreciation/amortization for fiscal 2007.*
>
> Column 6*---*Automatically calculated based on information in columns
> 4 and 5*.*
>
> Line 2---Prior-period adjustment (not restated)
>
> Column 1*---Enter the increase or decrease to PP&E due to prior-period
> adjustment (not restated) for fiscal 2008.*
>
> Column 2*---Enter the increase or decrease to accumulated
> depreciation/amortization related to the prior-period adjustment (not
> restated) for fiscal 2008.*
>
> Column 3*---*Automatically calculated based on information in columns
> 1 and 2.
>
> Column 4*---Enter the increase or decrease to PP&E due to prior-period
> adjustment (not restated) for fiscal 2007.*
>
> Column 5*---Enter the increase or decrease to accumulated
> depreciation/amortization related to the prior-period adjustment (not
> restated) for fiscal 2007.*
>
> Column 6*---*Automatically calculated based on information in columns
> 3 and 4.
>
> Line 3---Capitalized acquisitions from the public
>
> Column 1*---Enter purchase and other additions from the public for
> fiscal 2008.*
>
> Column 2---Intentionally left blank.
>
> Column 3---Automatically calculated based on information in column 1.
>
> Column 4*---Enter purchase and other additions from the public for
> fiscal 2007.*
>
> Column 5---Intentionally left blank.
>
> Column 6---Automatically calculated based on information in column 4.
>
> Line 4---Capitalized acquisitions from Government agencies
>
> Column 1---*Enter the total purchases and other additions from other
> Government agencies for fiscal 2008.*
>
> Column 2*---Enter the amount of accumulated depreciation/amortization
> related to capitalized acquisitions from Government agencies for
> fiscal 2008, if the gross amount is reported in column 1.*
>
> Column 3---Automatically calculated based on information in columns 1
> and 2.
>
> Column 4---*Enter the total purchases and other additions from other
> Government agencies for fiscal 2007.*
>
> Column 5*---Enter the amount of accumulated depreciation/amortization
> related to capitalized acquisitions from Government agencies for
> fiscal 2007, if the gross amount is reported in column 4.*
>
> Column 6*---*Automatically calculated based on information in columns
> 4 and 5.
>
> Line 5---Deletions from the Balance Sheet
>
> Column 1---*Enter the amount of all items removed from PP&E for fiscal
> 2008.*
>
> Column 2*---Enter the amount of accumulated depreciation/amortization
> related to all items removed from PP&E for fiscal 2008.*
>
> Column 3*---*Automatically calculated based on information in columns
> 1 and 2.
>
> Column 4---*Enter the amount of all items removed from PP&E for fiscal
> 2007.*
>
> Column 5*---Enter the amount of accumulated depreciation/amortization
> related to all items removed from PP&E for fiscal 2007.*
>
> Column 6*---*Automatically calculated based on information in columns
> 4 and 5.
>
> Line 6---Revaluations
>
> Column 1---*Enter the amount of the revaluations (not included in
> lines 2, 5, and 7), purchases, and other additions from other
> Government agencies for fiscal 2008.*
>
> Column 2*---*Intentionally left blank.
>
> Column 3---Automatically calculated based on information in column 1.
>
> Column 4---*Enter the amount of the revaluations (not included in
> lines 2, 5, and 7), purchases, and other additions from other
> Government agencies for fiscal 2007.*
>
> Column 5*---*Intentionally left blank.
>
> Column 6*---*Automatically calculated based on information in column
> 4.
>
> Line 7---Stewardship reclassification
>
> Column 1---*Enter the amount of PP&E that has been removed from the
> Balance Sheet and reclassified as heritage assets, Federal mission
> assets, or stewardship land for fiscal 2008.*
>
> Column 2*---Enter the amount of accumulated depreciation/amortization
> related to the amount of PP&E that has been removed from the Balance
> Sheet and reclassified as heritage assets, Federal mission assets, or
> stewardship land for fiscal 2008.*
>
> Column 3*---*Automatically calculated based on information in columns
> 1 and 2.
>
> Column 4---*Enter the amount of PP&E that has been removed from the
> Balance Sheet and reclassified as heritage assets, Federal mission
> assets, or stewardship land for fiscal 2007.*
>
> Column 5*---Enter the amount of accumulated depreciation/amortization
> related to the amount of PP&E that has been removed from the Balance
> Sheet and reclassified as heritage assets, Federal mission assets, or
> stewardship land for fiscal 2007.*
>
> Column 6*---*Automatically calculated based on information in columns
> 4 and 5.
>
> Line 8---Depreciation/amortization
>
> Column 1---Intentionally left blank.
>
> Column 2*---Enter the amount of accumulated depreciation/amortization
> for current-year expenses.*
>
> Column 3*---*Automatically calculated based on information in column
> 2.
>
> Column 4---Intentionally left blank.
>
> Column 5*---Enter the amount of accumulated depreciation/amortization
> for prior-year expenses.*
>
> Column 6*---*Automatically calculated based on information in column
> 5.
>
> Line 9---PP&E balance end of year
>
> Column 1---Automatically calculated based on information provided for
> fiscal 2008.
>
> Column 2---Automatically calculated based on information provided for
> fiscal 2008.
>
> Column 3---Automatically calculated for fiscal 2008.
>
> Column 4---Automatically calculated based on information provided for
> fiscal 2007.
>
> Column 5---Automatically calculated based on information provided for
> fiscal 2007.
>
> Column 6---Automatically calculated for fiscal 2007.

"Other Notes Info" Tab

**Section A---Cost of PP&E for Each Category**

> Line 1---*Enter the gross cost of buildings, structures, and
> facilities, including improvements to land, for fiscal 2008 in the
> first column and* *review and change as necessary the cost for fiscal
> 2007 in the second column.*
>
> Line 2---*Enter the gross cost of furniture, fixtures, and equipment
> (including aircraft, ships, vessels, small boats, and vehicles) for
> fiscal 2008 in the first column and* *review and change as necessary
> the cost for fiscal 2007 in the second column.*
>
> Line 3---*Enter the gross cost of construction in progress for fiscal
> 2008 in the first column and* *review and change as necessary the cost
> for fiscal 2007 in the second column.*
>
> Line 4---*Enter the gross cost of land and land rights for fiscal 2008
> in the first column and review and change as necessary* *the cost for
> fiscal 2007 in the second column.*
>
> Line 5---*Enter the gross cost of internal use software and internal
> use software in development for fiscal 2008 in the first column and
> review and change as necessary the cost for fiscal 2007 in the second
> column.*
>
> Line 6---*Enter the gross cost of assets under capital lease for
> fiscal 2008 in the first column and* *review and change as necessary
> the cost for fiscal 2007 in the second column.*
>
> Line 7---*Enter the gross cost of leasehold improvements for fiscal
> 2008 in the first column and* *review and change as necessary the cost
> for fiscal 2007 in the second column.*
>
> Line 8---*Enter the gross cost of PP&E for fiscal 2008 in the first
> column and* *review and change as necessary the cost for fiscal 2007
> in the second column.*
>
> Line 9---Total PP&E. This is a calculated line and is the total of
> lines 1 through 8. This total must equal the ending PP&E balances
> reported on the "Line Item Notes" tab.

**Section B---Accumulated Depreciation/Amortization for Each Category**

> Line 1---*Enter the amount of accumulated depreciation/amortization
> related to buildings, structures, and facilities, including
> improvements to land, 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 accumulated depreciation/amortization
> related to furniture, fixtures, and equipment 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 accumulated depreciation/amortization
> related to internal use software 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 accumulated depreciation/amortization
> related to assets under capital lease for fiscal 2008 in the first
> column and* *review and change as necessary the amount for fiscal 2007
> in the second column.*
>
> Line 5---*Enter the amount of accumulated depreciation/amortization
> related to leasehold improvements for fiscal 2008 in the first column
> and* *review and change as necessary the amount for fiscal 2007 in the
> second column.*
>
> Line 6---*Enter the amount of accumulated depreciation/amortization
> related to other PP&E for fiscal 2008 in the first column and* *review
> and change as necessary the amount for fiscal 2007 in the second
> column.*
>
> Line 7---Total accumulated depreciation/amortization. This is a
> calculated line and is the total of lines 1 through 6. This total must
> equal the total accumulated depreciation/amortization amounts reported
> on the "Line Item Notes" tab.

**Section C---Capitalized Acquisitions by Trading Partner**

**Note:** This section breaks down the amount reported on line 5 in the
"Line Item Notes" tab by trading partner.

Line 1*---Enter the amount of capitalized assets acquired from the
General Services Administration (4700) for fiscal 2008 in the first
column and* *review and change as necessary the amount for fiscal 2007
in second column.*

Line 2*---Enter the amount of capitalized assets acquired from the
Department of Defense (DE00) 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 capitalized assets acquired from the
Department of the Interior (1400) 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 capitalized assets acquired from the
Department of Justice (1500) for fiscal 2008 in the first column and
review and change as necessary* *the amount for fiscal 2007 in the
second column.*

Line 5*---Enter the amount of capitalized assets acquired from the
National Aeronautics and Space Administration (8000) for fiscal 2008 in
the first column and* *review and change as necessary the amount for
fiscal 2007 in the second column.*

Line 6*---Enter the amount of capitalized assets acquired from all other
departments for fiscal 2008 in the first column and* *review and change
as necessary the amount for fiscal 2007 in the second column.*

Line 7---Total capitalized assets acquired from Federal agencies. This
is a calculated line and is the total of lines 1 through 6. This total
must equal the amount reported for capitalized assets in the "Line Item
Notes" tab.

**Section D---Gain/Loss on Sale/Disposition**

> Line 1*---Enter the amount of the gain/loss on the sale and/or
> disposition of PP&E for fiscal 2008 in the first column and* *review
> and change as necessary the amount for fiscal 2007 in second column.*

"Text Data" Tab

Line 1---*Provide the physical quantity information, by category, for
multiuse heritage assets that are included in the "Line Item Notes" tab
of this note (SFFAS No. 16, par. 9).*

Line 2---*Disclose any material transfer of land where the book value is
not known by the receiving entity.* This applies to land included in
general PP&E that is transferred to another Federal entity for use as
stewardship land (SFFAS No. 6, par. 72).

Line 3---*Provide any other relevant information pertaining to this note
and any material changes to the prior years' depreciation methods and
capitalization thresholds.*

Note 7. Securities and 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).

For purposes of reporting in the Governmentwide Financial Statements,
this note does not include U.S. Treasury securities. This activity is to
be reported in Note 10B-Treasury Securities Held by Government Trust
Funds, Revolving Funds, and Special Funds.

"Line Item Notes" Tab

> *Fixed/Debt Securities* are any security representing a creditor
> relationship with an enterprise. This includes, among other items,
> municipal securities, corporate bonds, convertible debt, commercial
> paper, all securitized debt instruments such as CMS and real estate
> mortgage investment conduits, and interest-only and principle-only
> strips. For more information on fixed/debt securities, refer to FASB
> 115, par. 6, 19, & 137.
>
> Line 1*---Enter the amount of the fair value/market value of Non-U.S.
> Government fixed/debt securities for fiscal 2008 in the first column
> and for fiscal 2007 in the second column.*
>
> Line 2*---Enter the amount of the fair value/market value of
> commercial fixed/debt securities for fiscal 2008 in the first column
> and for fiscal 2007 in the second column.*
>
> Line 3*---Enter the amount of the fair value/market value of
> mortgage/asset backed fixed/debt securities for fiscal 2008 in the
> first column and for fiscal 2007 in the second column.*
>
> Line 4 *--Enter the amount of the fair value/market value of corporate
> and other bond fixed/debt securities for fiscal 2008 in the first
> column and for fiscal 2007 in the second column.*
>
> Line 5 *--Enter the amount of the fair value/market value of all other
> fixed/debt securities not separately reported on* Line*s 1-4 for
> fiscal 2008 in the first column and for fiscal 2007 in the second
> column.*
>
> *Equity Securities* are any security representing an ownership
> interest in an enterprise (for example, common, preferred, or other
> capital stock) or the right to acquire (for example, warrants, rights,
> and call options) or dispose of (for example, put options) an
> ownership interest in an enterprise at fixed or determinable prices.
> For more information on equity securities, refer to FASB 115, par. 6,
> 19 & 137.
>
> Line 6 *--Enter the amount of the fair value/market value of common
> stock equity securities for fiscal 2008 in the first column and review
> and for fiscal 2007 amount in the second column.*
>
> Line 7 *--Enter the amount of the fair value/market value of unit
> trust equity securities for fiscal 2008 in the first column and review
> and for fiscal 2007 amount in the second column.*
>
> Line 8 *--Enter the amount of the fair value/market value of all other
> equity securities not separately reported on* Line*s 6 and 7 for
> fiscal 2008 in the first column and review and for fiscal 2007 amount
> in the second column.*

"Other Notes Info" Tab

**Section A---Investment Category -- Held-to-Maturity Securities**

Fixed/Debt Securities:

> Line 1---Non-U.S. Government Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 2---Commercial Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 3---Mortgage/Asset Backed Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 4---Corporate and Other Bond Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 5---Other Fixed/Debt Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*

Equity Securities:

> Line 6---Common Stocks
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 7--- Unit Trusts
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 8---Other Equity Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*

**Section B---Investment Category -- Available-for-Sale Securities**

> Fixed/Debt Securities:
>
> Line 1---Non-U.S. Government Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 2---Commercial Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 3---Mortgage/Asset Backed Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 4---Corporate and Other Bond Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 5---Other Fixed/Debt Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Equity Securities:
>
> Line 6---Common Stocks
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 7--- Unit Trusts
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 8---Other Equity Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*

**Section C---Investment Category -- Trading Securities**

> Fixed/Debt Securities:
>
> Line 1---Non-U.S. Government Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 2---Commercial Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 3---Mortgage/Asset Backed Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 4---Corporate and Other Bond Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 5---Other Fixed/Debt Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Equity Securities:
>
> Line 6---Common Stocks
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 7--- Unit Trusts
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Line 8---Other Equity Securities
>
> Column 1---*Enter the basis (cost) for fiscal 2008.*
>
> Column 2---*Enter the Unrealized gain/loss for fiscal year 2008.*
>
> Column 3---*Enter the fair market value for fiscal year 2008. This
> should be the sum of columns 1 and 2 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2008.*
>
> Column 4---*Enter the basis (cost) for fiscal 2007.*
>
> Column 5---*Enter the Unrealized gain/loss for fiscal year 2007.*
>
> Column 6---*Enter the fair market value for fiscal year 2007. This
> should be the sum of columns 4 and 5 and must agree with the amount
> reported in the "*Line *Items Notes" Tab for fiscal year 2007.*
>
> Section D -- Other Information
>
> Line 1 -- *Enter the amount of the proceeds from the sales of
> available-for-sale securities for fiscal year 2008 in the first column
> and for fiscal year 2007 in the second column.* (FASB 115, par. 21a)
>
> Line 2 -- *Enter the amount of the gross realized gains from the sales
> of available-for-sales securities that have been included in earnings
> as a result of those sales proceeds for fiscal year 2008 in the first
> column and for fiscal year 2007 in the second column.* (FASB 115, par.
> 21a)
>
> Line 3 -- *Enter the amount of the gross realized losses from the
> sales of available-for-sales securities that have been included in
> earnings as a result of those sales proceeds for fiscal year 2008 in
> the first column and for fiscal year 2007 in the second column.* (FASB
> 115, par. 21a)
>
> Line 4 -- *Enter the amount of the gross gains that are included in
> earnings from the transfers of securities from the available-for-sale
> category into the trading category for fiscal year 2008 in the first
> column and for fiscal year 2007 in the second column.* (FASB 115, par.
> 21c)
>
> Line 5 -- *Enter the amount of the gross losses that are included in
> earnings from the transfers of securities from the available-for-sale
> category into the trading category for fiscal year 2008 in the first
> column and for fiscal year 2007 in the second column.* (FASB 115, par.
> 21c)
>
> Line 6 -- *Enter the amount of the net unrealized holding gain on
> available-for-sale securities for the period that has been included in
> accumulated other comprehensive income for fiscal year 2008 in the
> first column and for fiscal year 2007 in the second column.* (FASB
> 115, par. 21d)
>
> Line 7 -- *Enter the amount of the net unrealized holding loss on
> available-for-sale securities for the period that has been included in
> accumulated other comprehensive income for fiscal year 2008 in the
> first column and for fiscal year 2007 in the second column.* (FASB
> 115, par. 21d)
>
> Line 8 -- *Enter the amount of gains and losses on available-for-sale
> securities that have been reclassified out of accumulated other
> comprehensive income into earnings for fiscal year 2008 in the first
> column and for fiscal year 2007 in the second column.* (FASB 115, par.
> 21d)
>
> Line 9 -- *Enter the amount that represents the portion of trading
> gains and losses for the period that relates to trading securities
> still held at the reporting due date for fiscal year 2008 in the first
> column and for fiscal year 2007 in the second column.* (FASB 115, par.
> 21e)
>
> Line 10 -- *Enter the net carrying amount of the sold or transferred
> security for any sales of or transfers from securities classified as
> held-to-maturity for fiscal year 2008 in the first column and for
> fiscal year 2007 in the second column.* (FASB 115, par. 22)
>
> Line 11 -- *Enter the net gain or loss in accumulated other
> comprehensive income from any derivative that hedged the forecasted
> acquisition of the held-to-maturity security of the sold or
> transferred security for any sales of or transfers from securities
> classified as held-to-maturity for fiscal year 2008 in the first
> column and for fiscal year 2007 in the second column.* (FASB 115, par.
> 22)

"Text Data" Tab

> Line 1---*Provide a description of the amounts reported on the "*Line
> *Item Notes" tab for* Line*s 5 and 8.*
>
> Line 2---*Provide a description of the amounts reported on the "Other
> Notes Info" tab for* Line*s 5 and 8, Sections A-C.*
>
> Line 3---*Provide the basis on which the cost of a security sold or
> the amount reclassified out of accumulated other comprehensive income
> into earnings was determined (that is, specific identification,
> average cost, or other method used).* (FASB 115, par. 21b)
>
> Line 4---*Provide the circumstances leading to the decision to sell or
> transfer the security for any sales of or transfers from securities
> classified as held-to-maturity.* (FASB 115, par. 22)

Line 5---*Provide any other relevant information pertaining to this
note.*

Note 8. Other 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).

"Line Item Notes" Tab

> Line 1*---Enter the amount for advances and prepayments for 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 for other assets for fiscal 2008 in the
> first column and* *review and change as necessary the fiscal 2007
> amount in the second column*.

"Text Data" Tab

Line 1---*Provide a description and related amounts for the advances and
prepayments that are being reported on the "Line Item Notes" tab for
line 1.*

Line 2---*Provide a description and related amounts for balances that
exceed \$1 billion in the line titled "Other assets" on the "Line Item
Notes" tab.*

Line 3---*Provide any other relevant information pertaining to this
note.*

Note 9. Accounts Payable

"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).

"Line Item Notes" Tab

Line 1---Enter the amount of accounts payable for fiscal 2008 in the
first column and review and change as necessary the fiscal 2007 amount
in the second column.

Note 10A. Federal Debt Securities Held by the Public

"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).

"Line Item Notes" Tab

Lines 1 through 8 to be completed only by Treasury.

Line 1---Enter the amount of marketable securities -- Treasury bills for
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 marketable securities -- Treasury notes for
fiscal 2008 in the first column and review and change as necessary the
fiscal 2007 amount in the second column.

Line 3---*Enter the amount of marketable securities* -- *Treasury bonds
for fiscal 2008 in the first column and review and change as necessary*
*the fiscal 2007 amount in the second column.*

Line 4---Enter the amount of marketable securities -- Treasury inflation
protected securities for fiscal 2008 in the first column and review and
change as necessary the fiscal 2007 amount in the second column.

Line 5---Enter the amount of nonmarketable securities for fiscal 2008 in
the first column and review and change as necessary the fiscal 2007
amount in the second column.

Line 6---Enter the amount of the unamortized premium on Treasury
securities for fiscal 2008 in the first column and review and change as
necessary the fiscal 2007 amount in the second column.

Line 7---Enter the amount of the unamortized discount on Treasury
securities for fiscal 2008 in the first column and review and change as
necessary the fiscal 2007 amount in the second column.

Line 8---Enter the amount of accrued interest payable on debt issued by
Treasury for fiscal 2008 in the first column and review and change as
necessary the fiscal 2007 amount in the second column.

> Agency securities:

Line 9---Enter the amount of securities at par for fiscal 2008 in the
first column and review and change as necessary the fiscal 2007 amount
in the second column.

Line 10---Enter the amount of the unamortized premium on securities for
fiscal 2008 in the first column and review and change as necessary the
fiscal 2007 amount in the second column.

Line 11---*Enter the amount of the unamortized discount on securities
for fiscal 2008 in the first column and* *review and change as necessary
the fiscal 2007 amount in the second column.*

Line 12---*Enter the amount of accrued interest payable on agency
securities for fiscal 2008 in the first column and review and change as
necessary* *the fiscal 2007 amount in the second column.*

"Other Notes Info" Tab (to be completed only by Treasury)

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

Line 1---Enter the amount of the debt subject to statutory limit for
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 the statutory debt limit for fiscal 2008 in
the first column and review and change as necessary the fiscal 2007
amount in the second column.

**Section B---Average Interest Rate**

Line 1---Enter the average interest rate on marketable securities for
Treasury bills for fiscal 2008 in the first column and review and change
as necessary for fiscal 2007 in the second column.

Line 2---Enter the average interest rate on marketable securities for
Treasury notes for fiscal 2008 in the first column and review and change
as necessary for fiscal 2007 in the second column.

Line 3---Enter the average interest rate on marketable securities for
Treasury bonds for fiscal 2008 in the first column and review and change
as necessary for fiscal 2007 in the second column.

Line 4---Enter the average interest rate on marketable securities for
Treasury inflation protected securities for fiscal 2008 in the first
column and review and change as necessary for fiscal 2007 in the second
column.

Line 5---Enter the average interest rate on nonmarketable securities for
fiscal 2008 in the first column and review and change as necessary for
fiscal 2007 in the second column.

Note 10B. Treasury Securities Held by Government Trust Funds, Revolving
Funds, and Special Funds

"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---Programs and Funds**

1\. Social Security Administration, Federal Old-Age and Survivors
Insurance

2\. Office of Personnel Management, Civil Service Retirement and
Disability

3\. Office of Personnel Management, Employees' Health Benefits

4\. Department of Health and Human Services, Federal Hospital Insurance

5\. Department of Defense, Military Retirement Fund

6\. Department of Defense, Medicare-Eligible Retiree Health Care Fund

7\. Social Security Administration, Federal Disability Insurance

8\. Department of Labor, Unemployment

9\. Federal Deposit Insurance Corporation Funds

10\. Office of Personnel Management, Employees' Life Insurance

11\. Department of Energy, Nuclear Waste Disposal

12\. Department of Health and Human Services, Federal Supplementary
Medical Insurance

13\. Department of Housing and Urban Development, Federal Housing
Administration

14\. Department of Veterans Affairs, National Service Life Insurance
Fund

15\. Department of Transportation, Highway Trust Fund

16\. Department of Transportation, Airport and Airway Trust Fund

17\. Pension Benefit Guaranty Corporation

18\. Department of State, Foreign Services Retirement and Disability
Fund

19\. Department of the Treasury, Exchange Stabilization Fund

20\. Railroad Retirement Board

21\. Office of Personnel Management, Postal Service Retiree Health
Benefit Fund

22\. Department of Housing and Urban Development, Ginnie Mae

23\. All other programs and funds

For the program and funds listed above, enter the information as
follows:

> Column 1---*Enter the amount of the par value of the investment
> (intragovernmental debt holdings) for the current year.*
>
> Column 2---*Enter the amount of the unamortized discount for the
> current year.*
>
> Column 3---*Enter the amount of the unamortized premium for the
> current year.*
>
> Column 4---This is a calculated amount and is the net of columns 1
> through 3.
>
> Column 5---*Enter the amount of the par value of the investment
> (intragovernmental debt holdings) for the prior year.*
>
> Column 6---*Enter the amount of the unamortized discount for the prior
> year.*
>
> Column 7---*Enter the amount of the unamortized premium for the prior
> year.*
>
> Column 8---This is a calculated amount and is the net of columns 5
> through 7.

**Note 11. Federal Employee and Veteran Benefits Payable -- Liabilities
for Benefits for Services Provided to Federal Employees**

"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).

"Line Item Notes" Tab

Line 1---Enter the amount of pension liability and accrued benefits
(excluding Railroad Retirement benefits and Veterans Affairs pension,
due to eligible Federal civilian or military employees or their
beneficiaries) for fiscal 2008 in the first column and review and change
as necessary the fiscal 2007 amount in the second column. This line also
includes the pension benefits due and payable to beneficiaries.

Line 2---Enter the amount of postretirement health and accrued benefits
for fiscal 2008 in the first column and review and change as necessary
the fiscal 2007 amount in the second column. This line also includes
benefit premiums payable to carriers.

Line 3---Enter the amount of veterans compensation and burial benefits
for fiscal 2008 in the first column and review and change as necessary
the fiscal 2007 amount in the second column.

Line 4---Enter the amount of life insurance and accrued benefits for
fiscal 2008 in the first column and review and change as necessary the
fiscal 2007 amount in the second column. This includes the liability for
future policy benefits associated with whole life insurance programs,
which according to SFFAS No. 5, par. 118, should be equal to the total
of (a) the net level premium reserve for death and endowment policy
benefits, (b) the liability for terminal dividends, and (c) any premium
deficiency.

Line 5---Enter the amount of Federal Employees' Compensation Act (FECA)
benefits for fiscal 2008 in the first column and review and change as
necessary the fiscal 2007 amount in the second column. This amount must
be consistent with the number submitted to the Department of Labor.

Line 6---Enter the amount of the liability for all other retirement and
postemployment benefits for fiscal 2008 in the first column and review
and change as necessary the fiscal 2007 amount in the second column.

"Other Notes Info" Tab

**Section A---Pension and Accrued Benefits Liability**

> The ending balance for fiscal 2007 must equal the beginning balance
> for fiscal 2008.This section is a breakdown of the amount entered for
> pension and accrued benefits liability in the "Line Item Notes" tab,
> line 1.

Line 1---Enter the amount of the pension and accrued benefits
liability - beginning of the period (this amount is the actuarial
present value of all future benefits, based on projected salaries and
total projected service, less the actuarial present value of future
normal cost contributions that would be made for and by the employees
under the plan (SFFAS No. 5, par. 71)) for 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 the prior-period adjustments (not restated)
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 prior (and past) service costs for plan
amendments 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 assumption change liability for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 5---Enter the amount of the normal costs (SFFAS No. 5, par. 72) for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 6---Enter the amount of the interest on pension liability for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 7---Enter the amount of prior (and past) service cost (from the
initiation of a new plan) for fiscal 2008 in the first column and review
and change as necessary the amount for fiscal 2007 in the second column.

Line 8---Enter the amount of actuarial (gains)/losses for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 9---Total pension expense (SFFAS No. 5, par. 72). This is a
calculated line and is the net of lines 2 through 8.

Line 10---Enter the amount of benefits paid for fiscal 2008 in the first
column and review and change as necessary the amount for fiscal 2007 in
the second column. The change in pension benefits due and payable to
beneficiaries is included in benefits paid.

Line 11---Pension and accrued benefits liability -- end of period. This
is a calculated line and is the net of lines 1, 9, and 10. This total
must equal the balances reported on line 1 on the "Line Item Notes" tab.

**Section B---Pension Liability Long-Term Significant Assumptions Used
in Fiscal 2008 and Fiscal 2007 Valuation (SFFAS No. 5, par. 67)**

Line 1---Enter the rate of interest used in determining the pension
liability and related expense for fiscal 2008 in the first column and
review and change as necessary the rate for fiscal 2007 in the second
column.

Line 2---Enter the rate of inflation used in determining the pension
liability and related expense for fiscal 2008 in the first column and
review and change as necessary the rate for fiscal 2007 in the second
column.

Line 3---Enter the rate of projected salary increases used in
determining the pension liability and related expense for fiscal 2008 in
the first column and review and change as necessary the rate for fiscal
2007 in the second column.

Line 4 (to be completed only by the Department of Defense (DOD)---Enter
the rate of retirement multiplier for each year of service under the
Final Pay Retirement System for fiscal 2008 in the first column and the
rate for fiscal 2007 in the second column.

Line 5 (to be completed only by DOD)---Enter the maximum rate of
retirement multiplier under the Final Pay Retirement System for fiscal
2008 in the first column and the rate for fiscal 2007 in the second
column.

Line 6 (to be completed only by DOD)---Enter the rate of retirement
multiplier at each first 20 years of service under the CSB/REDUX
Retirement System for fiscal 2008 in the first column and the rate for
fiscal 2007 in the second column.

Line 7 (to be completed only by DOD)---Enter the rate of retirement
multiplier at each year after 20 years of service under the CSB/REDUX
Retirement System for fiscal 2008 in the first column and the rate for
fiscal 2007 in the second column.

**Section C---Postretirement Health and Accrued Benefits**

The ending balance for fiscal 2007 must equal the beginning balance for
fiscal 2008.

This section is a breakdown of the amount entered for postretirement
health and accrued benefits in the "Line Item Notes" tab, line 2.

Line 1---Enter the amount of the actuarial accrued postretirement health
and accrued benefits liability beginning of the period for fiscal 2008
in the first column and review and change as necessary the fiscal 2007
amount in the second column.

**Note:** The amount in Line 1 is the actuarial present value of all
future benefits less the actuarial present value of future normal cost
contributions that would be made for and by the employees under the plan
(SFFAS No. 5, par. 88).

Line 2---Enter the amount of prior-period adjustments (not restated) 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 prior (and past) service costs from
plan amendments (or the initiation of a new plan) for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column (SFFAS No. 5, par. 88).

Line 4---Enter the amount of normal costs for fiscal 2008 in the first
column and review and change as necessary the amount for fiscal 2007 in
the second column.

Line 5---Enter the amount of interest on liability (postretirement) for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 6---Enter the amount of (gains)/losses that resulted from changes
in the medical inflation rate assumptions for fiscal 2008 in the first
column and review and change as necessary the amount for fiscal 2007 in
the second column.

Line 7---Enter the amount of other actuarial (gains)/losses for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 8---Total postretirement health benefits expense. This is a
calculated line and is the net of lines 2 through 7.

Line 9---Enter the amount of claims and expenses paid and the change in
benefit premiums payable to carriers for fiscal 2008 in the first column
and review and change as necessary the amount for fiscal 2007 in the
second column.

Line 10---Actuarial accrued postretirement health benefits and accrued
liability - end of period. This is a calculated line and is the total of
lines 1, 8, and 9. This total must equal the balances reported on line 2
on the "Line Item Notes" tab.

**Section D---Postretirement Health Liability Significant Assumptions
Used in Determining the 2008 and 2007 Valuation**

These assumptions should reflect (1) general actuarial and economic
assumptions that are consistent with those used for pensions and (2) a
health care cost trend assumption that is consistent with Medicare
projections or other authoritative sources appropriate for the
population covered by the plan (SFFAS No. 5, par. 83).

Line 1---Enter the rate of interest used in determining the
postretirement health benefits liability and related expense for fiscal
2008 in the first column and review and change as necessary the rate for
fiscal 2007 in the second column.

Line 2---Enter the rate of health care cost inflation used in
determining the postretirement health benefits liability and related
expense for fiscal 2008 in the first column and review and change as
necessary the rate for fiscal 2007 in the second column.

Line 3 (to be completed only by DOD)---Enter the estimate of single
equivalent rate of health care cost inflation for fiscal 2008 in the
first column and review and change as necessary the rate for fiscal 2007
in the second column.

**Section E---Veterans Compensation and Burial Benefits (to be completed
only by the Department of Veterans Affairs (VA))**

This is a breakdown of the amount reported on the "Line Item Notes" tab,
line 3.

Line 1---Enter the amount of veteran benefits 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 survivor benefits 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 burial benefits for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 4---Total compensation and burial benefits payable. This is a
calculated line and is the total of lines 1 through 3. This total must
equal the balance reported on line 3 of the "Line Item Notes" tab.

**Section F---Veterans Compensation and Burial Benefits -- Significant
Assumptions (to be completed only by VA) (SFFAS No. 5, par. 83)**

Line 1---Enter the rate of interest used to determine the veterans
compensation and burial benefits valuation (SFFAS No. 5, par. 67) 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 rate of inflation used to determine the veterans
compensation and burial benefits valuation (SFFAS No. 5, par. 67) for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

**Section G---Other**

Line 1---Enter the amount of nonmarketable Treasury securities held by
the Thrift Savings Plan (TSP) Fund 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 total assets held by Federal pension the agency
administers according to the valuation in SFFAS No. 5, par. 68, for
fiscal 2008 in the first column and review and change as necessary for
fiscal 2007 in the second column.

Line 3---Enter the market value of investments in market-based and
marketable securities included in line 2 for fiscal 2008 in the first
column and review and change as necessary for fiscal 2007 in the second
column (SFFAS No. 5, par. 68).

Line 4---Enter the total assets of other retirement benefit plans the
agency administers according to the valuation in SFFAS No. 5, par. 85,
for fiscal 2008 in the first column and fiscal 2007 in the second
column.

Line 5---Enter the market value of investments in market-based and
marketable securities included in line 4 for fiscal 2008 in the first
column and fiscal 2007 in the second column (SFFAS No. 5, par. 85).

Line 6 (to be completed only by VA)---Enter the projected amount of
future payments for pension benefits for fiscal 2008 in the first column
and the fiscal 2007 amount in the second column.

Line 7 (to be completed only by VA)---Enter the average medical cost per
year for fiscal 2004 through 2008 in the first column.

**Section H---Totals for Allocation (to be completed only by the Office
of Personnel Management (OPM))**

This section is for the non-normal cost to be allocated to the agencies.

> Line 1---Enter the amount of service cost.
>
> Column 1---*Enter the amount for CSRS for fiscal 2008.*
>
> Column 2---*Enter the amount for FERS for fiscal 2008.*
>
> Column 3---*Enter the amount for Health for fiscal 2008.*
>
> Column 4---*Enter the amount for CSRS for fiscal 2007.*
>
> Column 5---*Enter the amount for FERS for fiscal 2007.*
>
> Column 6---*Enter the amount for Health for fiscal 2007.*
>
> Line 2---Enter the amount of interest cost.
>
> Column 1---*Enter the amount for CSRS for fiscal 2008.*
>
> Column 2---*Enter the amount for FERS for fiscal 2008.*
>
> Column 3---*Enter the amount for Health for fiscal 2008.*
>
> Column 4---*Enter the amount for CSRS for fiscal 2007.*
>
> Column 5---*Enter the amount for FERS for fiscal 2007.*
>
> Column 6---*Enter the amount for Health for fiscal 2007.*
>
> Line 3---Enter the amount of the actuarial gains or losses.
>
> Column 1---*Enter the amount for CSRS for fiscal 2008.*
>
> Column 2---*Enter the amount for FERS for fiscal 2008.*
>
> Column 3---*Enter the amount for Health for fiscal 2008.*
>
> Column 4---*Enter the amount for CSRS for fiscal 2007.*
>
> Column 5---*Enter the amount for FERS for fiscal 2007.*
>
> Column 6---*Enter the amount for Health for fiscal 2007.*
>
> Line 4---Enter the amount of the employee participant contributions.
>
> Column 1---*Enter the amount for CSRS for fiscal 2008.*
>
> Column 2---*Enter the amount for FERS for fiscal 2008.*
>
> Column 3---Intentionally left blank.
>
> Column 4---*Enter the amount for CSRS for fiscal 2007.*
>
> Column 5---*Enter the amount for FERS for fiscal 2007.*
>
> Column 6---Intentionally left blank.
>
> Line 5---Enter the amount of the employer participant contributions.
>
> Column 1---*Enter the amount for CSRS for fiscal 2008.*
>
> Column 2---*Enter the amount for FERS for fiscal 2008.*
>
> Column 3---Intentionally left blank.
>
> Column 4---*Enter the amount for CSRS for fiscal 2007.*
>
> Column 5---*Enter the amount for FERS for fiscal 2007.*
>
> Column 6---Intentionally left blank.
>
> Line 6---This is a calculated line and is the total of lines 1 through
> 5.

**Section I---Pension Plan Basic Pay (to be completed only by OPM)**

> Lines 1 through 36---*Enter the amount of basic pay for employees
> participating in Federal pension plans by agency.*
>
> Column 1---*Enter the amount of CSRS basic pay for fiscal 2008.*
>
> Column 2---*Enter the amount of FERS basic pay for fiscal 2008.*
>
> Column 3---*Enter the amount of CSRS basic pay for fiscal 2007.*
>
> Column 4---*Enter the amount of FERS basic pay for fiscal 2007.*

**Section J---Headcount of Participants in Health Plans (to be completed
only by OPM)**

> Lines 1 through 36---*Enter the number of employees participating in
> OPM health plans by agency in column 1 for fiscal 2008 and column 2
> for fiscal 2007.*

**Section K---Estimated Agency Imputed Costs (to be completed only by
OPM)**

> Lines 1 through 36---*Enter the estimated amount of the agency imputed
> cost by agency in column 1 for fiscal 2008 and* *review and change as
> necessary in column 2 for fiscal 2007.*

**Section L---Workers' Compensation Benefits (to be completed only by
Department of Labor (DOL))**

Column 1*---Enter the percentage of the compensation cost of living
adjustments for years 2008-2013+.*

Column 2---*Enter the percentage of the Consumer Price Index -- medical
for years 2008-2013+.*

**Section M---Workers' Compensation Benefits -- Interest Rate Assumption
for 10-year Treasury Notes (to be completed only by DOL)**

> Line 1---*Enter (first year) of interest rate assumption used for
> 10-year Treasury notes in column 1 for fiscal 2008 and in column 2 for
> fiscal 2007.*
>
> Line 2---*Enter (year two and after) of interest rate assumption used
> for 10-year Treasury notes in column 1 for fiscal 2008 and in column 2
> for fiscal 2007.*

**Section N---Life Insurance Benefits (to be completed only by VA)**

> Line 1---*Enter the National Service Life Insurance Death Benefits in
> column 1 for fiscal 2008 and in column 2 for fiscal 2007.*
>
> Line 2---*Enter the Veterans Special Life Insurance Death Benefits in
> column 1 for fiscal 2008 and in column 2 for fiscal 2007.*
>
> Line 3---*Enter the Veterans Reopened Insurance Death Benefits in
> column 1 for fiscal 2008 and in column 2 for fiscal 2007.*
>
> Line 4---*Enter the Other Insurance Death Benefits in column 1 for
> fiscal 2008 and in column 2 for fiscal 2007.*
>
> Line 5*---Total Insurance Death Benefits. This is a calculated line
> and is the net of lines 1 through 4.*
>
> Line 6---*Enter the Death Benefit Annuities in column 1 for fiscal
> 2008 and in column 2 for fiscal 2007.*
>
> Line 7---*Enter the Disability Income and Waiver in column 1 for
> fiscal 2008 and in column 2 for fiscal 2007.*
>
> Line 8---*Enter the Insurance Dividends Payable in column 1 for fiscal
> 2008 and in column 2 for fiscal 2007.*
>
> Line 9*---*Total Veterans Life Insurance Liability. This is a
> calculated line and is the net of lines 5, 6, 7, and 8.

**Section O -- Number of Pension Plans Administrated**

Line 1---Enter the number of pension plans administrated by the agency
in column 1 for fiscal 2008 and review and change as necessary in column
2 for fiscal 2007.

"Text Data" Tab

> Line 1---*Provide the following information as it relates to the
> future policy benefits for noncancelable and renewable life insurance
> (other than whole life): a description of each component of the
> liability for future policy benefits, an explanation of its projected
> use, and any other potential uses.*
>
> **Note:** In accordance with SFFAS No. 5, par. 110 and Table 9, all
> components of the liability for future policy benefits should be
> separately disclosed in a footnote with a description of each amount
> and an explanation of its projected use and any other potential uses.

Line 2---*For pension plans that differ from the Civil Service
Retirement System (CSRS), the Federal Employee Retirement System (FERS),
and the Military Retirement System (MRS), describe how and why the
assumptions differ from one of those plans.*

> **Note:** In accordance with SFFAS No. 5, par. 67, agencies should
> disclose the assumptions used and are encouraged to consult with one
> another in order to achieve consistency among the assumptions used for
> financial reports. Additionally, smaller Federal administrative
> entities may use any of the assumptions used by the three primary
> plans or their own assumptions. However, assumptions differing from
> those of the primary plans require a footnote disclosure detailing how
> and why the assumptions differ.

Line 3---*Provide the long-term projection of the significant
assumptions used in determining pension liability and the related
expense.*

Line 4---*Provide the long-term projection of the significant
assumptions used in determining the post-retirement health benefits
liability and the related expense.*

Line 5*---Enter the narrative that would best describe the reasons for
any significant changes in the actuarial liability for the DOD Military
Retirement Fund for the current year (DOD only).*

Line 6*---Enter the narrative that would best describe the reasons for
any significant changes in the actuarial liability for the DOD Medicare
Eligible Retiree Health Care Fund.*

Line 7---*Provide any other relevant information pertaining to this
note.*

Line 8*---Enter the source of the information (that is, footnote and/or
section in the Performance and Accountability Report (PAR)) entered for
"Line Item Notes" tab for numbers 4, 5, and 6.*

Line 9*---Enter the source of the information (that is, footnote and/or
section in the PAR) for the components of pension expense entered in
Section A.*

Line 10*---Enter the source of the information (that is, footnote and/or
section in the PAR) for the interest rate for pension expense entered in
Section B.*

Line 11---*Enter the source of the information (that is, footnote and/or
section in the PAR) for the components of postretirement expense entered
in Section C.*

Line 12*---Enter the source of the information (that is, footnote and/or
section in the PAR) for the interest rate for postretirement expense
entered in Section D.*

Line 13 (to be completed only by DOL)---*Enter the source(s) of the
information (that is, footnote and/or section in the PAR) for workers'
compensation benefits entered in Section L.*

Line 14 (to be completed only by VA)---*Enter the source(s) of the
information (that is, footnote and/or section in the PAR) for life
insurance benefits entered in Section N.*

Note 12. Environmental and Disposal Liabilities

"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).

Enter the type and amount of the environmental and disposal liabilities
for the current and prior year.

**Note:** The other environmental and disposal liability line will
include any environmental and disposal liability that does not
correspond with the major categories as defined by the agency.

(Lines 1 through 4 are for DOD only, and lines 5 through 8 are for DOE
only.)

"Line Item Notes" Tab

Line 1---Enter the amount of environmental restoration for fiscal 2008
in the first column and the amount for fiscal 2007 in the second column.

Line 2---Enter the amount of Disposal of Weapon Systems Program for
fiscal 2008 in the first column and the amount for fiscal 2007 in the
second column.

Line 3---Enter the amount of base realignment and closure for fiscal
2008 in the first column and the amount for fiscal 2007 in the second
column.

Line 4---Enter the amount of environmental corrective other for fiscal
2008 in the first column and the amount for fiscal 2007 in the second
column.

Line 5---Enter the amount of Environmental Management Program for fiscal
2008 in the first column and the amount for fiscal 2007 in the second
column.

Line 6---Enter the amount of legacy environmental liability-other for
fiscal 2008 in the first column and the amount for fiscal 2007 in the
second column.

Line 7---Enter the amount of active and surplus facilities for fiscal
2008 in the first column and the amount for fiscal 2007 in the second
column.

Line 8---Enter the amount of high-level waste and spent nuclear fuel for
fiscal 2008 in the first column and the amount for fiscal 2007 in the
second column.

Lines 9 through 13---Agency-entered description. Enter the type of
environmental and disposal liability on the lines provided. For each
type of environmental liability, enter the amount for fiscal 2008 in the
first column and the amount for fiscal 2007 in the second column.

Line 14---Enter the amount of other environmental and disposal liability
for fiscal 2008 in the first column and the amount for fiscal 2007 in
the second column.

"Other Notes Info" Tab

> Section A---Other Related Information

Line 1---*Enter the amount of the unrecognized portion (for example, the
estimated total cleanup costs less the cumulative amounts charged to
expenses at the Balance Sheet date) of estimated total cleanup costs
associated with general PP&E (for example, nuclear reactor, submarines,
etc.) (SFFAS No. 6, par. 109) for fiscal 2008 in the first column and
review and change as necessary for fiscal 2007 in the second column.*

"Text Data" Tab

Line 1---*List the applicable laws and regulations covering cleanup
requirements as they relate to the activity identified in the audited
financial statements.*

Line 2---*Provide a description of the type of environmental and
disposal liabilities identified.*

Line 3---*Provide any other relevant information pertaining to this
note.*

Note 13. Benefits Due and Payable

"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).

"Line Item Notes" Tab

Line 1 (to be completed only by the SSA)---Enter the amount of Federal
Old-Age and Survivors Insurance for fiscal 2008 in the first column and
review and change as necessary the fiscal 2007 amount in the second
column.

Line 2 (to be completed only by the Department of Health and Human
Services (HHS))**---**Enter the amount of Federal Hospital Insurance
(Medicare Part A) for fiscal 2008 in the first column and review and
change as necessary the fiscal 2007 amount in the second column

Line 3 (to be completed only by HHS)---Enter the amount of Grants to
States for Medicaid for fiscal 2008 in the first column and review and
change as necessary the fiscal 2007 amount in the second column.

Line 4 (to be completed only by HHS)---Enter the amount of Federal
Supplementary Medical Insurance (Medicare Parts B and D) for fiscal 2008
in the first column and review and change as necessary the fiscal 2007
amount in the second column.

Line 5 (to be completed only by SSA)---Enter the amount of Federal
disability insurance for fiscal 2008 in the first column and review and
change as necessary the fiscal 2007 amount in the second column.

Line 6 (to be completed only by SSA)---Enter the amount of Supplemental
Security Income for fiscal 2008 in the first column and review and
change as necessary the fiscal 2007 amount in the second column.

Line 7 (to be completed only by the Railroad Retirement Board
(RRB))---Enter the amount of Railroad Retirement for fiscal 2008 in the
first column and review and change as necessary the fiscal 2007 amount
in the second column.

Line 8 (to be completed only by DOL)---Enter the amount of unemployment
insurance for fiscal 2008 in the first column and review and change as
necessary the fiscal 2007 amount in the second column.

Line 9---Enter the amount of any other entitlement benefits due and
payable for programs not identified for fiscal 2008 in the first column
and review and change as necessary the fiscal 2007 amount in the second
column.

Note 14. Insurance Programs Other Than Veterans Affairs

"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).

"Line Item Notes" Tab

> Line 1 (to be completed only by the Pension Benefit Guaranty
> Corporation (PBGC))---Single Employer---*Enter the single employer
> insurance amount for fiscal 2008 in the first column and* *review and
> change as necessary the amount for fiscal 2007 in the second column.*
>
> Line 2 (to be completed only by PBGC)---Multiemployer---*Enter the
> multiemployer insurance amount for fiscal 2008 in the first column
> and* *review and change as necessary the amount for fiscal 2007 in the
> second column.*
>
> Line 3---National Flood Insurance Programs---*Enter the amount for the
> National Flood Insurance Programs 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 for other insurance programs for fiscal
> 2008 in the first column and* *review and change as necessary the
> amount for fiscal 2007 in the second column.*

"Text Data" Tab

Line 1---*Provide a description for the type of insurance programs
identified in the "Line Item Notes" tab.*

Line 2---*Provide the name, description, and the amounts of the
insurance program entered on the line titled "Other insurance programs,"
in the "Line Item Notes" tab.*

Line 3---*Provide any other relevant information pertaining to this
note.*

Note 15. Other Liabilities

"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).

"Line Item Notes" Tab

Line 1---Enter the amount of deferred revenue 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 accrued wages and benefits owed by Federal
employees for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 3 (to be completed only by Treasury)---Enter the amount of gold
certificates issued to the Federal Reserve Banks 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 other debt for fiscal 2008 in the first
column and review and change as necessary the amount for fiscal 2007 in
the second column.

Line 5 (to be completed only by Treasury)---Enter the amount of
liabilities from the Exchange Stabilization Fund for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 6---Enter the amount of legal and other contingencies for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

**Note:** This line is inclusive of contract holdbacks.

Line7---Enter the amount of grant payments due to State and local
governments and others owed at yearend for fiscal 2008 in the first
column and review and change as necessary the amount for fiscal 2007 in
the second column.

Line 8---Enter the amount of other employee and actuarial liabilities
for fiscal 2008 in the first column and review and change as necessary
the amount for fiscal 2007 in the second column.

**Note:** This line consists of all employee related liabilities not
reported on the line items including "Accrued wages and benefits" and
"Accrued annual leave." Examples include workers compensation benefits
for illness and death related to employment, pensions, and DOD's
estimated unbilled medical services.

Line 9 (to be completed only by DOE)---Enter the amount of the Nuclear
Waste Fund for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Line 10---Enter the amount of the D.C. pension liability for fiscal 2008
in the first column and the review and change as necessary the amount
for fiscal 2007 in the second column.

Line 11---Enter the amount of the custodial liabilities for fiscal 2008
in the first column and review and change as necessary the amount for
fiscal 2007 in the second column. This liability is recognized when the
Government assumes custody of money belonging to others.

Line 12---Enter the amount of the accrued annual leave for fiscal 2008
in the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 13 (to be completed by DOE) ---Enter the amount of contractor's
pension and postretirement liability for fiscal 2008 in the first column
and review and change as necessary the amount for fiscal 2007 in the
second column.

Line 14---Enter the amount of advances and prepayments for fiscal 2008
in the first column and review and change as necessary the amount for
fiscal 2007 in the second column. This liability is recognized when the
Government receives money in advance of providing goods and services.

Line 15---Enter the amount of farm and other subsidies owed at yearend
for fiscal 2008 in the first column and review and change as necessary
the amount for fiscal 2007 in the second column.

Line 16---Enter the amount of deposit funds for fiscal 2008 in the first
column and the amount for fiscal 2007 in the second column.

Line 17---Enter the amount of Bonneville Power Administration
non-Federal power projects and capital lease liabilities, and disposal
liabilities for fiscal 2008 in the first column and review and change as
necessary the amount for fiscal 2007 in the second column.

Lines 18-20---Agency-entered description. Enter and/or change the
description of the material liabilities not identified above in these
blank lines. Enter the amount associated with the description for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 21---Enter the amount of other liabilities for any amounts not
separately identified above for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

"Text Data" Tab

Line 1---*Provide more details and/or examples of the liabilities
reported on the "Line Item Notes" tab for lines 1 through 21. Also
include a description of the significant related amounts and provide the
page number of the agency's financial report where the amount is
identified.*

Line 2---*Provide a description and related amounts for balances that
exceed \$50 million on the "Line Item Notes" tab for the line titled,
"Other liabilities," line 21. Also provide the page number of the
agency's financial report where the amount is identified.*

Line 3---*Provide any other relevant information pertaining to this
note.*

**Note 16. Collections and Refunds of Nonexchange Revenue (SFFAS No. 7,
par. 65.3)**

"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---Collections of Nonexchange Revenue (to be completed only
by Treasury, the Department of Homeland Security (DHS), and the
Department of Labor (DOL))**

Collections of Nonexchange Revenue---Identify the non-Federal
nonexchange revenues collected during the year. Report this amount as it
relates to the current year, the prior 2 years separately, and all other
prior years combined for the categories in the following table:

Line 1---Individual income and tax withholdings

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 2---Corporation income taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 3---Unemployment taxes (amounts reported here represent non-Federal
unemployment taxes)

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 4---Excise taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 5---Estate and gift taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 6---Railroad retirement taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 7---Federal Reserve earnings

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 8---Fines, penalties, interest, and other taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 9---Customs duties

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 10---Subtotal---This is a calculated line and is the total of lines
1 through 9.

Line 11---Collected for non-Federal entities.

> Column 1---Enter the total amounts collected for non-Federal entities
> in fiscal 2008 only.

Line 12---Total amount of Federal revenues collected. This is a
calculated line and is the total of lines 10 and 11.

**Section B---Collections of Nonexchange Revenue (to be completed only
by Treasury, DHS, and DOL)**

Line 1---Individual income and tax withholdings

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 2---Corporation income taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 3---Unemployment taxes -- amounts reported here represent
non-Federal unemployment taxes.

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 4---Excise taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 5---Estate and gift taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 6---Railroad retirement taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 7---Federal Reserve earnings

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 8---Fines, penalties, interest, and other taxes

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 9---Customs duties

> Column 1---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total collections
> that is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total collections
> that is attributable to all other prior years.

Line 10---Subtotal -- This is a calculated line and is the total of
lines 1 through 9.

Line 11---Collected for non-Federal entities.

> Column 1---Enter the total amounts collected for non-Federal entities
> in fiscal 2007 only.

Line 12---Total amount of Federal revenues collected. This is a
calculated line and is the total of lines 10 and 11.

**Section C---Tax Refunds Disbursed (to be completed only by Treasury,
DHS, and DOL)**

Line 1---Individual income and tax withholdings

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 2---Corporation income taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 3---Unemployment taxes (amounts reported here represent non-Federal
unemployment taxes)

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 4---Excise taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 5---Estate and gift taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 6---Railroad retirement taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 7---Federal Reserve earnings

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 8---Fines, penalties, interest, and other taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 9---Customs duties

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2008.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 10---Total amount of Federal refunds. This is a calculated line and
is the total of lines 1 through 9.

**Note:** The sum of Section A (Collections) and Section C
(Disbursements) must be equal to the "Total Non-Federal Nonexchange
Revenue" on the reclassified Statement of Changes in Net Position for
the current year.

**Section D---Tax Refunds Disbursed (to be completed only by Treasury,
DHS, and DOL)**

Line 1---Individual income and tax withholdings

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 2---Corporation income taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 3---Unemployment taxes (amounts reported here represent non-Federal
unemployment taxes)

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 4---Excise taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 5---Estate and gift taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 6---Railroad retirement taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 7---Federal Reserve earnings

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 8---Fines, penalties, interest, and other taxes

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 9---Customs duties

> Column 1---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2007.
>
> Column 2---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2006.
>
> Column 3---Enter the amount for the portion of the total refunds that
> is attributable to fiscal 2005.
>
> Column 4---Enter the amount for the portion of the total refunds that
> is attributable to all other prior years.

Line 10---Total amount of Federal refunds. This is a calculated line and
is the total of lines 1 and 9.

Note: The sum of Section B (Collections) and Section D (Disbursements)
must be equal to the "Total Non-Federal Nonexchange Revenue" on the
reclassified Statement of Changes in Net Position for the prior years.

**Section E (to be completed only by Treasury, DHS, and DOL)**

Line 1---Enter the portion due from identified noncompliance assessments
for fiscal 2008 in the first column and the amount for fiscal 2007 in
the second column.

Line 2---Enter the portion due from preassessment work in process for
fiscal 2008 in the first column and the amount for fiscal 2007 in the
second column.

**Section F (to be completed only by Treasury)**

Column 1---Enter the low end of the estimated tax gap range for fiscal
2008.

Column 2---Enter the high end of the estimated tax gap range for fiscal
2008.

Column 3---Enter the low end of the estimated tax gap range for fiscal
2007.

Column 4---Enter the high end of the estimated tax gap range for fiscal
2007.

If the tax gap is not a range, enter the amounts in columns 2 and 4
only.

"Text Data" Tab

Line 1---*Disclose the basis of accounting related to collections and
disbursements of nonexchange revenue.*

Line 2---*Provide a description of any other material types of revenue
transactions that relate to the custodial responsibility of the
collecting entity. Include, as applicable, self-assessments by taxpayers
(or importers); assessments by the entity; penalties; interest; cash
collections applied to taxpayer accounts and unapplied collections;
refunds, refund offsets and drawbacks, and abatements; accounts
receivable written off as uncollectible; and provisions made to the
allowance for uncollectible amounts (SFFAS No. 7, par. 65.2)*.

Line 3---*Are all trust fund revenues recorded in accordance with
applicable law? If no, disclose the reasons. This should be disclosed by
both the collecting and recipient entities (SFFAS No. 7, par. 66)*.

Line 4---*Provide any other relevant information pertaining to this
note.*

Note 17. Prior-Period Adjustments

"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---Prior-Period Adjustments**

> Enter the prior-period adjustment amount that adjusted the
> current-year beginning net position and was a result of a change in
> accounting principles and/or a correction of errors not restated.

Line 1---Enter the amount of the prior-period adjustments that are the
result of a change in accounting principles.

Line 2---Enter the amount of the prior-period adjustments that are the
result of a correction of errors (not restated).

**Note:** This section total must equal the amount reported on the
Reclassified Statement of Changes in Net Position, Line 2, Non-Federal
prior-period adjustments (not restated).

**Section B---Prior-Period Adjustments -- Restatements**

Lines 1 through 10---Enter the description of the financial statements
and notes lines that were restated in these blank lines. Enter the
amounts by which the lines were restated.

"Text Data" Tab

Line 1---*Describe the adjustments to the beginning net position that
resulted from changes in accounting principles and all of the
corrections or errors that were not restated.*

Line 2---*Describe the corrections of errors that were restated.*

Line 3---*Provide a description of any Federal prior-period
adjustments.*

Line 4---*Provide any other relevant information pertaining to this
note.*

Note 18. Contingencies

"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---Insurance Contingencies -- Reasonably Possible Only
>
> Line 1 (to be completed only by PBGC)*---Enter the amount of Defined
> Pension Plan (single-employer) for fiscal 2008 in the first column.
> Review and change as necessary the amount for fiscal 2007 in the
> second column.*
>
> Line 2 (to be completed only by PBGC)*---Enter the amount of Defined
> Pension Plan (multiemployer) for fiscal 2008 in the first column.
> Review and change as necessary the amount for fiscal 2007 in the
> second column.*
>
> Line 3 (to be completed only by Overseas Private Investment
> Corporation (OPIC))*---Enter the amount of Political Risk Insurance
> for fiscal 2008 in the first column. Review and change as necessary
> the amount for fiscal 2007 in the second column.*

Lines 4 through 8---Agency entered description. *Enter the amount for
insurance not mentioned in this note for fiscal 2008 in the first
column. Review and change as necessary the amount for fiscal 2007 in the
second column.*

Line 9---Enter the amounts for insurance contingencies not separately
identified above.

> Section B---Insurance in Force (Sum of Policy Face Values and
> Dividends Paid)
>
> Line 1 (to be completed only by DHS)*---Enter the amount of National
> Flood Insurance in force for fiscal 2008 in the first column and the
> fiscal 2007 amount in the second column.*
>
> Line 2 (to be completed only by the Export-Import Bank)*---Enter the
> amount of Export Credit Insurance in force for fiscal 2008 in the
> first column and the fiscal 2007 amount in the second column.*
>
> Lines 3 through 7---Agency entered description. *Enter the amount for
> insurance in force not mentioned in this note for fiscal 2008 in the
> first column and the fiscal 2007 amount in the second column.*

Line 8---*Enter the amounts for insurance in force not separately
identified above.*

> Section C---Civil Litigation, Claims, and Assessments (SFFAS No. 5,
> par. 35-42)

Line 1---Probable

> Column 1---*Enter the probable measured amount (accrued) for fiscal
> 2008.*
>
> Column 2---*Enter the probable estimated low end of the range amount
> for fiscal 2008.*
>
> Column 3---*Enter the probable estimated high end of the range amount
> for fiscal 2008.*
>
> Column 4---*Enter the probable unable to determine amount (claim
> amount) for fiscal 2008.*
>
> Column 5---*Enter the probable measured amount (accrued) for fiscal
> 2007.*
>
> Column 6---*Enter the probable estimated low end of the range amount
> for fiscal 2007.*
>
> Column 7---*Enter the probable estimated high end of the range amount
> for fiscal 2007.*
>
> Column 8---*Enter the probable unable to determine amount (claim
> amount) for fiscal 2007.*

Line 2---Reasonably possible

> Column 1---*Enter the reasonably possible measured amount (estimated)
> for fiscal 2008.*
>
> Column 2---*Enter the reasonably possible estimated low end of the
> range amount for fiscal 2008.*
>
> Column 3---*Enter the reasonably possible estimated high end of the
> range amount for fiscal 2008.*
>
> Column 4---*Enter the reasonably possible unable to determine amount
> (claim amount) for fiscal 2008.*
>
> Column 5---*Enter the reasonably possible measured amount (estimated)
> for fiscal 2007.*
>
> Column 6---*Enter the reasonably possible estimated low end of the
> range amount for fiscal 2007.*
>
> Column 7---*Enter the reasonably possible estimated high end of the
> range amount for fiscal 2007.*
>
> Column 8---*Enter the reasonably possible unable to determine amount
> (claim amount) for fiscal 2007.*
>
> Section D---Environmental Litigation, Claims, and Assessments (SFFAS
> No. 5, par. 35-42)

Line 1---Probable

> Column 1---*Enter the probable measured amount (accrued) for fiscal
> 2008.*
>
> Column 2---*Enter the probable estimated low end of the range amount
> for fiscal 2008.*
>
> Column 3---*Enter the probable estimated high end of the range amount
> for fiscal 2008.*
>
> Column 4---*Enter the probable unable to determine (cannot be
> measured) amount for fiscal 2008.*
>
> Column 5---*Enter the probable measured amount (accrued) for fiscal
> 2007.*
>
> Column 6---*Enter the probable estimated low end of the range amount
> for fiscal 2007.*
>
> Column 7---*Enter the probable estimated high end of the range amount
> for fiscal 2007.*
>
> Column 8---*Enter the probable unable to determine amount (claim
> amount) for fiscal 2007.*

Line 2---Reasonably possible

> Column 1---*Enter the reasonably possible measured amount (estimated)
> for fiscal 2008.*
>
> Column 2---*Enter the reasonably possible estimated low end of the
> range amount for fiscal 2008.*
>
> Column 3---*Enter the reasonably possible estimated high end of the
> range amount for fiscal 2008.*
>
> Column 4---*Enter the reasonably possible unable to determine (cannot
> be measured) amount for fiscal 2008.*
>
> Column 5---*Enter the reasonably possible measured amount (estimated)
> for fiscal 2007.*
>
> Column 6---*Enter the reasonably possible estimated low end of the
> range amount for fiscal 2007.*
>
> Column 7---*Enter the reasonably possible estimated high end of the
> range amount for fiscal 2007.*
>
> Column 8---*Enter the reasonably possible unable to determine amount
> (claim amount) for fiscal 2007.*
>
> Section E---Other Contingencies (SFFAS No. 5, par. 35-42)
>
> Line 1 (to be completed only by the Department of Transportation
> (DOT))*---Enter the amount of Federal Highway Administration's (FHWA)
> Advance Construction Projects for fiscal 2008 in the first column and
> the fiscal 2007 amount in the second column.*
>
> Line 2 (to be completed only by DOT)*---Enter the amount of Federal
> Transit Administration's (FTA's) Full Funding Agreements for fiscal
> 2008 in the first column and the fiscal 2007 amount in the second
> column.*
>
> Lines 3 through 5*---*Agency entered description. *Enter the other
> contingencies description. For each type of other contingencies, enter
> the amount for fiscal 2008 in the first column and the fiscal 2007
> amount in the second column.*
>
> Section F---Deposit Insurance (to be completed only by the Federal
> Deposit Insurance Corporation and the National Credit Union
> Administration)
>
> Lines 1 and 2*---Enter the amount of deposit insurance for fiscal 2008
> in the first column and the fiscal 2007 amount in the second column.*

"Text Data" Tab

Line 1---*Describe the risk insurance programs that are in force.*

Line 2---*Describe the nature of the contingencies including the range
of loss for insurance contingencies.*

Line 3---*Describe the nature of the litigation including the range of
loss for the probable liabilities (SFFAS No. 5, par. 39).*

Line 4---*Describe the nature of the litigation including the range of
loss for the reasonably possible contingencies (SFFAS No. 5, par.
40-41).*

Line 5---*Provide a statement including the total claim amount for cases
assessed as "unable to determine." Also, provide a statement of whether
this materiality affects the financial statements.*

Line 6---*Provide any other relevant information pertaining to this
note.*

Note 19. Commitments

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

Commitments are long-term contractual agreements entered into by the
Federal Government, such as operating leases and undelivered orders,
that become liabilities when required actions or conditions under the
agreements have occurred.

"Other Notes Info" Tab

> Section A---Capital Leases -- Assets
>
> This section is for assets held under a capitalized lease that are
> included on the Balance Sheet. Report the data for leases from Federal
> and non-Federal entities separately.

Lines 1 through 5*---On the appropriate line, enter the amount of assets
under capitalized leases included on the Balance Sheet.*

Column 1*---Enter the amount of assets under capitalized leases from
Federal entities for fiscal 2008.*

Column 2*---Enter the amount of assets under capitalized leases from
non-Federal entities for fiscal 2008.*

Column 3*---Enter the amount of assets under capitalized leases from
Federal entities for fiscal 2007.*

Column 4*---Enter the amount of assets under capitalized leases from
non-Federal entities for fiscal 2007.*

Line 6*---*Accumulated depreciation/amortization

Column 1*---Enter the amount of accumulated depreciation/amortization
for assets under capitalized leases from Federal entities for fiscal
2008.*

Column 2*---Enter the amount of accumulated depreciation/amortization
for assets under capitalized leases from non-Federal entities for fiscal
2008.*

Column 3*---Enter the amount of accumulated depreciation/amortization
for assets under capitalized leases from Federal entities for fiscal
2007.*

Column 4*---Enter the amount of accumulated depreciation/amortization
for assets under capitalized leases from non-Federal entities for fiscal
2007.*

Line 7*---*Net assets under capital leases. This is a calculated line
and is the total of lines 1 through 6.

**Section B---Capital Leases -- Liability**

Report the capital lease liability for leases from Federal and
non-Federal entities separately in this section.

Line 1*---*Future minimum lease programs

Column 1*---Enter the amount of future minimum lease payments due to
Federal entities at fiscal 2008 yearend.*

Column 2*---Enter the amount of future minimum lease payments due to
non-Federal entities at fiscal 2008 yearend.*

Column 3*---Enter the amount of future minimum lease payments due to
Federal entities at fiscal 2007 yearend.*

Column 4*---Enter the amount of future minimum lease payments due to
non-Federal entities at fiscal 2007 yearend.*

Line 2*---*Imputed interest

Column 1*---Enter the amount of imputed interest on capital leases due
to Federal entities at fiscal 2008 yearend.*

Column 2*---Enter the amount of imputed interest on capital leases due
to non-Federal entities at fiscal 2008 yearend.*

Column 3*---Enter the amount of imputed interest on capital leases due
to Federal entities at fiscal 2007 yearend.*

Column 4*---Enter the amount of imputed interest on capital leases due
to non-Federal entities at fiscal 2007 yearend.*

Line 3*---*Executory costs including any profit

Column 1*---Enter the amount of executory costs including any profit on
capital leases due to Federal entities at fiscal 2008 yearend.*

Column 2*---Enter the amount of executory costs including any profit on
capital leases due to non-Federal entities at fiscal 2008 yearend.*

Column 3*---Enter the amount of executory costs including any profit on
capital leases due to Federal entities at fiscal 2007 yearend.*

Column 4*---Enter the amount of executory costs including any profit on
capital leases due to non-Federal entities at fiscal 2007 yearend.*

Line 4*---*Total capital lease liability. This is a calculated line and
is the total of lines 1 through 3.

**Section C---Commitments -- Operating Leases and Undelivered Orders**

Line 1*---*Operating leases

Column 1*---Enter the amount of future operating lease payments due to
Federal entities at fiscal 2008 yearend.*

Column 2*---Enter the amount of future operating lease payments due to
non-Federal entities at fiscal 2008 yearend.*

Column 3*---Enter the amount of future operating lease payments due to
Federal entities at fiscal 2007 yearend.*

Column 4*---Enter the amount of future operating lease payments due to
non-Federal entities at fiscal 2007 yearend.*

Line 2---Undelivered orders -- Report the undelivered orders, unpaid, as
reported in the agency's notes under Undelivered Orders.

Column 1*---Enter the amount of undelivered orders from Federal entities
for fiscal 2008.*

Column 2*---Enter the amount of undelivered orders from non-Federal
entities for fiscal 2008.*

Column 3*---Enter the amount of undelivered orders from Federal entities
for fiscal 2007.*

Column 4*---Enter the amount of undelivered orders from non-Federal
entities for fiscal 2007.*

**Section D---Other Commitments**

This section is for other commitments not included in Sections A through
C above or in any other note.

Lines 1 through 8*---On the appropriate line, enter the amounts for
fiscal 2008 and fiscal 2007 in the columns indicated below.*

> Lines
>
> 1\. Callable capital subscriptions for multilateral development banks
>
> 2\. Sales of surplus power
>
> 3\. Agriculture direct loans and guarantees
>
> 4\. Long-term satellite and systems
>
> 5\. Power purchase obligations
>
> 6\. Grant programs -- Airport Improvement Program
>
> 7\. Fuel purchase obligations
>
> 8\. Conversation Reserve Program
>
> 9\. -- 13. Enter a short description of other commitments not provided
> in lines 1 through 8.

Column 1*---Enter the amount of other commitments due to Federal
entities for fiscal 2008.*

Column 2*---Enter the amount of other commitments due to non-Federal
entities for fiscal 2008.*

Column 3*---Enter the amount of other commitments due to Federal
entities for fiscal 2007.*

Column 4*---Enter the amount of other commitments due to non-Federal
entities for fiscal 2007.*

**"Text Data" Tab**

Line 1---*Provide a description of the lessee's leasing arrangements
including the basis on which contingent rental payments are determined,
the existence and terms of renewal options, escalation clauses, and
restrictions imposed by lease agreements.*

Line 2---*Provide any other relevant information pertaining to this
note. Explain any amounts listed in Section D in detail and reference
the Note, and/or location, in the agency's Performance and
Accountability Report* (*PAR).*

Note 20. Dedicated Collections

"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

Input amounts in the columns of Sections A through G (procedures for
entering this data are described below) on the appropriate trust fund
line(s), as indicated below.

Note: Amounts entered for each line should be in agreement with amounts
presented on the agencies' PARs for the programs listed. Additionally,
amounts entered represent condensed Balance Sheet and condensed net
position data for the programs entered. Therefore, the total assets
should equal the total liabilities and ending net position for each
program entered.

Do not include activity for funds identified as earmarked for fiscal
2008 and fiscal 2007, reported in Note 22---Earmarked Funds.

Trust Funds:

Lines 1 through 5 -- Agency-entered description of trust funds.

> Section A---Assets -- Current Year
>
> On the appropriate trust fund line, enter the amounts for fiscal 2008
> in the columns indicated below.

Column 1---Enter the amount of the investment in Federal debt
securities, net of premiums and discounts, excluding interest.

Column 2---Enter the amount of the fund balance with Treasury.

Column 3---Enter the amount of interest receivable (that is, interest on
investments, accounts receivable, etc.).

Column 4---Enter the amount of the other Federal assets.

Column 5---Enter the amount of the non-Federal assets.

Column 6---Total assets. This is a calculated amount and is the total of
columns 1 through 5.

**Section B---Assets -- Prior Year**

> On the appropriate trust fund line, enter the amounts for fiscal 2007
> in the columns as indicated below.

Column 1---Enter the amount of the investment in Federal debt securities
(net of premiums and discounts) excluding interest.

Column 2---Enter the amount of the fund balance with Treasury.

Column 3---Enter the amount of interest receivable (that is, interest on
investments, accounts receivable, etc.).

Column 4---Enter the amount of the other Federal assets.

Column 5---Enter the amount of the non-Federal assets.

Column 6---Total assets. This is a calculated amount and is the total of
columns 1 through 5.

**Section C---Liabilities -- Current Year**

> On the appropriate trust fund line, enter the amounts for fiscal 2008
> in the columns as indicated below.

Column 1---Enter the amount of the liabilities due and payable to
beneficiaries.

Column 2---Enter the amount of the other liabilities.

Column 3---Total liabilities. This is a calculated amount and is the
total of columns 1 and 2.

**Section D---Liabilities -- Prior Year**

> On the appropriate trust fund line, enter amounts for fiscal 2007 in
> the columns as indicated below.

Column 1---Enter the amount of the liabilities due and payable to
beneficiaries.

Column 2---Enter the amount of the other liabilities.

Column 3---Total liabilities. This is a calculated amount and is the
total of columns 1 and 2.

**Section E---Current-Year -- Revenue, Financing, Expenses, and Other**

> On the appropriate trust fund line, enter the amounts for fiscal 2008
> in the columns as indicated below.

Column 1---Enter the amount of the beginning net position balance.

**Note:** This amount should be in agreement with the previous year's
ending net position.

Column 2---Enter the amount of the Federal exchange revenue.

Column 3---Enter the amount of the exchange revenue with the public.

Column 4---Enter the amount of the Federal nonexchange revenue.

Column 5---Enter the amount of the nonexchange revenue with the public.

Column 6---Enter the amount of the other financing sources.

Column 7---Enter the amount of the other changes in fund balance.

Column 8---Enter the amount of the program expenses.

Column 9---Enter the amount of the other expenses.

Column 10---Ending net position balance. This is a calculated amount and
is the net of columns 1 through 9.

**Section F---Prior-Year -- Revenue, Financing, Expenses, and Other**

> On the appropriate trust fund line, enter the amounts for fiscal 2007
> in the columns as indicated below.

Column 1---Enter the amount of the beginning net position balance.

**Note:** This amount should be in agreement with the previous year's
ending net position.

Column 2---Enter the amount of the Federal exchange revenue.

Column 3---Enter the amount of the exchange revenue with the public.

Column 4---Enter the amount of the Federal nonexchange revenue.

Column 5---Enter the amount of the nonexchange revenue with the public.

Column 6---Enter the amount of the other financing sources.

Column 7---Enter the amount of the other changes in fund balance.

Column 8---Enter the amount of the program expenses.

Column 9---Enter the amount of the other expenses.

Column 10---Ending net position balance. This is a calculated amount and
is the net of columns 1 through 9.

**Section G--Other**

> On the appropriate trust fund line, enter any amounts that are
> attributable to the fund but not legally allowable as credits or
> charges to the fund, in the columns as indicated below.

Column 1---Enter the amount of any revenues at the end of fiscal 2008.

Column 2---Enter the amount of any other financing sources at the end of
fiscal 2008.

Column 3---Enter the amount of any costs at the end of fiscal 2008.

Column 4---Enter the amount of any revenues at the end of fiscal 2007.

Column 5---Enter the amount of any other financing sources at the end of
fiscal 2007.

Column 6---Enter the amount of any costs at the end of fiscal 2007.

**"Text Data" Tab**

Line 1---*Describe the legal authority that the administrative agency
has to use the collections of the trust funds being reported based on
SFFAS No. 7, par. 85(a).*

Line 2---*Provide any other relevant information pertaining to this
note.*

Note 21. Indian Trust Funds

"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 (to be completed only by the Department of the
Interior (DOI))

**Section A---Indian Tribes and Other Special Trust Funds**

Line 1---Enter the amount of the receipts 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 interest received 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 gain/(loss) on disposition of
investments, net, 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 disbursements for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 5---Increase/(decrease) in trust fund balance, net. This is a
calculated line and is the total of lines 1 through 4.

Line 6---Enter the amount of the trust fund balance at the beginning of
the fiscal year for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 7---Trust fund balance end of year. This is a calculated line and
is the total of lines 5 and 6.

**Section B---Individual Indian Monies Trust Fund**

Line 1---Enter the amount of the receipts 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 interest earned on invested funds 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 gain/(loss) on disposition of
investments, net, 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 disbursements for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 5---Increase/(decrease) in trust fund balance, net. This is a
calculated line and is the total of lines 1 through 4.

Line 6---Enter the amount of the trust fund balance at the beginning of
the fiscal year for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 7---Trust fund balance end of year. This is a calculated line and
is the total of lines 5 and 6.

**Section C---Assets and Liabilities for the Indian Trust Funds Held for
Indian Tribes and Other Special Trust Funds (SFFAS No. 7, par. 85c)**

Line 1---Enter the amount of the cash and cash equivalents 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 Federal investments 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 non-Federal investments 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 total investments (if not entered on
line 2 or 3 above) for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 5---Enter the amount of the Federal interest receivable for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 6---Enter the amount of non-Federal interest receivable for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 7---Enter the amount of the total interest receivable (if not
entered on line 5 or 6 above) for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

Line 8---Enter the amount of the other assets for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 9---Total assets. This is a calculated line and is the total of
lines 1, 4, 7, and 8.

Line 10---Enter the amount of the liabilities due and payable to
beneficiaries for fiscal 2008 in the first column and review and change
as necessary the amount for fiscal 2007 in the second column.

Line 11---Enter the amount of the other liabilities for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 12---Total liabilities. This is a calculated line and is the total
of lines 10 and 11.

**Section D---Assets and Liabilities for the Indian Trust Funds Held for
Individual Indian Monies Trust Funds (SFFAS No. 7, par. 85c)**

Line 1---Enter the amount of the cash and cash equivalents 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 Federal investments 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 non-Federal investments 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 total investments (if not entered on
line 2 or 3 above) for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 5---Enter the amount of the Federal interest receivable for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 6---Enter the amount of non-Federal interest receivable for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 7---Enter the amount of the total interest receivable (if not
entered on line 5 or 6 above) for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

Line 8---Enter the amount of the other assets for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 9---Total assets. This is a calculated line and is the total of
lines 1,4, 7, and 8.

Line 10---Enter the amount of the liabilities due and payable to
beneficiaries for fiscal 2008 in the first column and review and change
as necessary the amount for fiscal 2007 in the second column.

Line 11---Enter the amount of the other liabilities for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 12---Total liabilities. This is a calculated line and is the total
of lines 10 and 11.

**Section E---Changes in Net Position for the Indian Trust Funds Held
for Indian Tribes and Other Special Trust Funds (SFFAS No. 7, par.
85(d))**

Line 1---Enter the beginning net position balance 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 Federal exchange revenue 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 exchange revenue with the public 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 total exchange revenue (if not entered
on line 2 or 3 above) for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.

Line 5---Enter the amount of the Federal nonexchange revenue for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 6---Enter the amount of the nonexchange revenue with the public for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 7---Enter the amount of the total nonexchange revenue (if not
entered on line 5 or 6 above) for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

Line 8---Enter the amount of the other financing sources for fiscal 2008
in the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 9---Enter the amount of the other changes in fund balance for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 10---Enter the amount of the program expenses for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 11---Enter the amount of the other expenses for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 12---Ending net position. This is a calculated line and is the net
of lines 1, 4, 7, and 8 through 11.

**Section F---Changes in Net Position for the Indian Trust Funds Held
for Individual Indian Monies Trust Funds (SFFAS No. 7, par. 85(d))**

Line 1---Enter the beginning net position balance 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 Federal exchange revenue 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 exchange revenue with the public 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 total exchange revenue (if not entered
on line 2 or 3 above) for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column..

Line 5---Enter the amount of the Federal nonexchange revenue for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

Line 6---Enter the amount of the nonexchange revenue with the public for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 7---Enter the amount of the total nonexchange revenue (if not
entered on line 5 or 6 above) for fiscal 2008 in the first column and
review and change as necessary the amount for fiscal 2007 in the second
column.

Line 8---Enter the amount of the other financing sources for fiscal 2008
in the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 9---Enter the amount of the other changes in fund balance for
fiscal 2008 in the first column and review and change as necessary the
amount for fiscal 2007 in the second column.

Line 10---Enter the amount of the program expenses for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

Line 11---Enter the amount of the other expenses for fiscal 2008 in the
first column and review and change as necessary the amount for fiscal
2007 in the second column.

Line 12---Ending net position. This is a calculated line and is the net
of lines 1, 4, 7, and 8 through 11.

**Section G---Revenues, Other Financing Sources, or Costs Attributable
to the Indian Trust Funds Held for Indian Tribes and Other Special Trust
Funds (SFFAS No. 7, par. 85(e))**

Line 1---Enter the amount of any revenues that are attributable to the
Indian Trust Funds Held for Indian Tribes and Other Special Trust Funds
but not legally allowable as credits or charges to the fund 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 any other financing sources that are
attributable to the Indian Trust Funds Held for Indian Tribes and Other
Special Trust Funds but not legally allowable as credits or charges to
the fund 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 any costs that are attributable to the
Indian Trust Funds Held for Indian Tribes and Other Special Trust Funds
but not legally allowable as credits or charges to the fund for fiscal
2008 in the first column and review and change as necessary the amount
for fiscal 2007 in the second column.

**Section H---Revenues, Other Financing Sources, or Costs Attributable
to the Indian Trust Funds Held for Individual Indian Monies Trust Funds
(SFFAS No. 7, par. 85(e)) (to be completed only by DOI)**

Line 1---Enter the amount of any revenues that are attributable to the
Indian Trust Funds Held for Individual Indian Monies Trust Funds but not
legally allowable as credits or charges to the fund 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 any other financing sources that are
attributable to the Indian Trust Funds Held for Individual Indian Monies
Trust Funds but not legally allowable as credits or charges to the fund
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 any costs that are attributable to the
Indian Trust Funds Held for Individual Indian Monies Trust Funds but not
legally allowable as credits or charges to the fund for fiscal 2008 in
the first column and review and change as necessary the amount for
fiscal 2007 in the second column.

**Section I---Tribal and Other Trust Funds (including the Alaska Native
Escrow Fund) accounts that are Maintained by the Office of the Special
Trustee (to be completed only by DOI)**

Line 1---*Enter the number of Tribal and Other Trust Funds (including
the Alaska Native Escrow Fund) accounts that the Office of the Special
Trustee maintains for fiscal 2008 in the first column and review and
change as necessary the amount for fiscal 2007 in the second column.*

"Text Data" Tab (to be completed only by DOI)

Line 1---Provide the legal authority for the administrative entity of
each fund to use the collections (SFFAS No. 7, par. 85(a)).

Line 2---Provide the sources of revenue or other financing for the
period and an explanation of the extent to which they are inflows or
resources to the Government or the result of intragovernmental flows
(SFFAS No. 7, par. 85(b)).

Line 3---Provide the number of open individual Indian monies accounts
that the Office of Special Trustee maintains for the current and prior
year.

Line 4---Provide any other relevant information pertaining to this note.

Note 22. Earmarked Funds

"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).

Input amounts in the columns of Sections A through G (procedures for
entering data are described below) on the line that corresponds to the
appropriate fund line.

Note: Information for funds not presented individually must be
aggregated. As much as possible, funds with ending net position amounts
greater than \$5 billion (in absolute value) should be presented
individually in lines 21 through 25. The total ending net position for
the earmarked funds reported in this note must agree with the portion of
the net position attributable to earmarked funds as reported on the
Closing Package Balance Sheet.

Amounts entered, for each line, should be in agreement with amounts
presented on the agency's audited financial statements for the funds
reported. Additionally, amounts entered represent condensed Balance
Sheet and condensed net position data for the programs entered.
Therefore, the total assets should equal the total liabilities and
ending net position for each program entered.

Lines 1 through 20 are for specific earmarked funds. Enter the amounts
for these funds as indicated.

Lines 21 through 25 are to be used for other large earmarked funds not
specifically listed on lines 1 through 20.

Line 26 is to be used to aggregate all other smaller earmarked funds not
separately listed on lines 1 through 25.

Line 27 is to be used for all intra-agency earmarked funds elimination
amounts

Earmarked Funds:

1.  Federal Old-Age and Survivors Insurance (to be completed only by the
    Social Security Administration)

2.  Civil Service Retirement and Disability (to be completed only by the
    Office of Personnel Management)

3.  Federal Hospital Insurance (Medicare Part A) (to be completed only
    by the Department of Health and Human Services)

4.  Military Retirement (to be completed only by the Department of
    Defense)

5.  Federal Disability Insurance (to be completed only by the Social
    Security Administration)

6.  Unemployment (to be completed only by the Department of Labor)

7.  Federal Supplementary Medical Insurance (Medicare Parts B and D) (to
    be completed only by the Department of Health and Human Services)

8.  DOD Medicare -- Eligible Retiree Health Care Fund (MERHCF) (to be
    completed only by the Department of Defense)

9.  Highway Trust Fund (to be completed only by the Department of
    Transportation)

10. Railroad Retirement (to be completed only by the Railroad Retirement
    Board)

11. Civil Service Health Benefits (to be completed only by the Office of
    Personnel Management)

12. Airport and Airway (to be completed only by the Department of
    Transportation)

13. Exchange Stabilization Fund (to be completed only by the Department
    of the Treasury )

14. Black Lung Disability (to be completed only by the Department of
    Labor)

15. Land and Water Conservation Fund (to be completed only by the
    Department of the Interior)

16. National Flood Insurance Program (to be completed only by the
    Department of Homeland Security)

17. Ginnie Mae (to be completed only by the Department of Housing and
    Urban Development)

18. Employees' Life Insurance (to be completed only by the Office of
    Personnel Management)

19. National Service Life Insurance Fund (to be completed only by the
    Department of Veterans Affairs)

20. Foreign Service Retirement and Disability Fund (to be completed only
    by the Department of the State)

21.-25. Agency-entered description.

26\. All other aggregated earmarked funds*.*

27\. Intra-agency earmarked funds elimination amounts.

> Section A---Assets -- Current Year
>
> On the appropriate earmarked fund line, enter the amounts for fiscal
> 2008 in the columns indicated below.

Column 1---Enter the amount of cash and other monetary assets.

Column 2---Enter the amount of fund balance with Treasury.

Column 3---Enter the amount of the investment in U.S. Treasury
securities (net of premiums and discounts) and excluding interest.

Column 4---Enter the amount of interest receivable (for example,
interest accrued on investments).

Column 5---Enter the amount of other Federal assets due from other
agencies' earmarked funds (that is, receivables or advances from other
Federal agencies' earmarked funds). For any amounts entered in this
column, the reporting agency should provide the names of the other
agencies and the names of the agencies' earmarked funds in the "Text
Data" tab, Line 5, if known. If the reporting agency is not aware of any
transactions and balances between its own earmarked funds and those
managed and reported by other Federal agencies, no amounts should be
entered in this column. Examples of such earmarked-to-earmarked
transactions include the financial interchanges between the Railroad
Retirement Board, the Department of Labor, the Social Security
Administration, and the Department of Health and Human Services.

Column 6---Enter the amount of other Federal assets due from other
agencies' non-earmarked funds (that is, receivables or advances from
other Federal agencies' non-earmarked funds).

Column 7---Enter the amount of other non-Federal assets.

Column 8---Total assets. This is a calculated amount and is the total of
columns 1 through 7.

> Section B---Assets -- Prior Year
>
> On the appropriate earmarked fund line, enter the amounts for fiscal
> 2007 in the columns indicated below.

Column 1---Enter the amount of cash and other monetary assets.

Column 2---Enter the amount of fund balance with Treasury.

Column 3---Enter the amount of the investment in U.S. Treasury
securities (net of premiums and discounts) excluding interest.

Column 4---Enter the amount of interest receivable (for example,
interest accrued on investments,).

Column 5---Enter the amount of other Federal assets due from other
agencies' earmarked funds (that is, receivables or advances from other
Federal agencies' earmarked funds). For any amounts entered in this
column, the reporting agency should provide the names of the other
agencies and the names of the agencies' earmarked funds in "Text Data"
tab, Line 5, if known. If the reporting agency is not aware of any
transactions and balances between its own earmarked funds and those
managed and reported by other Federal agencies, no amounts should be
entered in this column. Examples of such earmarked-to-earmarked
transactions include the financial interchanges between the Railroad
Retirement Board, the Department of Labor, the Social Security
Administration, and the Department of Health and Human Services.

Column 6---Enter the amount of other Federal assets due from other
agencies' non-earmarked funds (that is, receivables or advances from
other Federal agencies' non-earmarked funds).

Column 7---Enter the amount of other non-Federal assets.

Column 8---Total assets. This is a calculated amount and is the total of
columns 1 through 7.

**Section C---Liabilities and Net Position -- Current Year**

> On the appropriate earmarked fund line, enter the amounts for fiscal
> 2008 in the columns as indicated below.

Column 1---Enter the amount of benefits due and payable to
beneficiaries.

Column 2---Enter the amount of other Federal liabilities payable to
other agencies' earmarked funds (that is, payables to or advances due to
other Federal agencies' earmarked funds ). For any amounts entered in
this column, the reporting agency should provide the names of the other
agencies and the names of the agencies' earmarked funds in "Text Data"
tab, line 5, if known. If the reporting agency is not aware of any
transactions and balances between its own earmarked funds and those
managed and reported by other Federal agencies, no amounts should be
entered in this column. Examples of such earmarked-to-earmarked
transactions include the financial interchanges between the Railroad
Retirement Board, the Department of Labor, the Social Security
Administration, and the Department of Health and Human Services.

Column 3---Enter the amount of other Federal liabilities payable to
other agencies' non-earmarked funds (that is, payables to or advances
due to other Federal agencies' non-earmarked funds).

Column 4---Enter the amount of other non-Federal liabilities (exclude
amounts included in Column 1).

Column 5---Total liabilities. This is a calculated amount and is the
total of columns 1 through 4.

Column 6---Enter the amount of the ending net position.

Column 7---Total liabilities and net position. This is a calculated
amount and is the total of columns 5 and 6. This amount should agree
with the amount entered in Section A, column 8.

**Section D---Liabilities and Net Position -- Prior Year**

> On the appropriate earmarked fund line, enter the amounts for fiscal
> 2007 in the columns as indicated below.

Column 1---Enter the amount of benefits due and payable to
beneficiaries.

Column 2---Enter the amount of other Federal liabilities payable to
other agencies' earmarked funds (that is, payables to or advances due to
other Federal agencies' earmarked funds). For any amounts entered in
this column, the reporting agency should provide the names of the other
agencies and the names of the agencies' earmarked funds in "Text Data"
tab, Line 5, if known. If the reporting agency is not aware of any
transactions and balances between its own earmarked funds and those
managed and reported by other Federal agencies, no amounts should be
entered in this column. Examples of such earmarked-to-earmarked
transactions include the financial interchanges between the Railroad
Retirement Board, the Department of Labor, the Social Security
Administration, and the Department of Health and Human Services.

Column 3---Enter the amount of other Federal liabilities payable to
other agencies' non-earmarked funds (that is, payables to or advances
due to other Federal agencies' non-earmarked funds).

Column 4---Enter the amount of other non-Federal liabilities (exclude
amounts included in column 1).

Column 5---Total liabilities. This is a calculated amount and is the
total of columns 1 through 4.

Column 6---Enter the amount of the ending net position.

Column 7---Total liabilities and net position. This is a calculated
amount and is the total of columns 5 and 6. This amount should agree
with the amount entered in Section B, column 8.

**Section E---Revenue, Financing, Expenses, and Other -- Current Year**

> On the appropriate earmarked fund line, enter the amounts for fiscal
> 2008 in the columns as indicated below.

Column 1---Enter the amount of the beginning net position balance.

**Note:** This amount should be in agreement with the previous year's
ending net position for the fund.

Column 2---Enter the amount of prior-period adjustments, if any. For any
amounts entered in this column, provide a description of the
prior-period adjustment in "Text Data" tab, line 5.

Column 3---Enter the amount of investment revenue from investments in
Treasury securities.

Column 4---Enter the amount of individual income taxes and payroll tax
withholdings (nonexchange revenue only) to the earmarked fund. For
guidance on the amount of individual income taxes and payroll tax
withholdings to report in this column, certain agencies can refer to the
Bureau of Public Debt\'s reports for their Treasury Managed Trust Funds
on the Web site at
**http://www.treasurydirect.gov/govt/reports/tfmp/tfmp.htm**, as
applicable.

Column 5---Enter the amount of unemployment and excise taxes
(nonexchange revenue only) to the earmarked fund. This column is to be
completed only by the Department of Labor (for both unemployment and
excise taxes), the Department of Transportation, the Department of
Homeland Security, the Department of Defense, the Environmental
Protection Agency, and the Department of Health and Human Services. For
guidance on the amount of excise taxes to report in this column, these
specific agencies can refer to the Bureau of Public Debt\'s reports for
their Treasury Managed Trust Funds on the Web site at
**http://www.treasurydirect.gov/govt/reports/tfmp/tfmp.htm**.

Column 6---Enter the amount of other taxes and receipts (nonexchange
revenue only) to the earmarked fund. The reporting agency should exclude
any nonexchange revenue included above in columns 4 and 5. Reporting
agencies should also exclude any exchange revenue amounts (which should
be included in the program net cost column 9 or 10) or appropriations or
transfers (which should be included in column 8). For any amounts
entered in this column, describe the nonexchange revenue in "Text Data"
tab, line 4.

Column 7---Enter the amount of miscellaneous earned revenue (exchange
revenue) to the earmarked fund. Miscellaneous earned revenue is revenue
for which an entity recognizes virtually no costs (either during the
current period or during past periods). According to SFFAS No. 7,
paragraph 45, such revenue collections occur only under exceptional
circumstances. An example is the royalties related to mineral receipts
transferred to the Department of Interior.

Column 8---Enter the amount of intragovernmental transfers to/from
earmarked funds (for example, transfers to/from the General Fund).
Include any amounts coming from appropriations or transfers from other
agencies or from the General Fund (Treasury).

Column 9---Enter the amount of public program net cost or benefit
payments made to the public (that is, expenses and losses, net of
exchange revenues, related to non-Federal entities).

**Note**: See the instructions for column 7 before entering any amounts
in this column.

Column 10---Enter the amount of intragovernmental program net cost (that
is, expenses and losses, net of exchange revenues, excluding investment
revenue from Treasury securities, related to Federal entities).

Column 11---Enter the amount of all non-program expenses.

Column 12---Ending net position balance. This is a calculated amount and
is the net of columns 1 through 11. This amount should agree with the
ending net position amount entered in Section C, column 6.

**Section F---Revenue, Financing, Expenses, and Other -- Prior Year**

> On the appropriate earmarked fund line, enter the amounts for fiscal
> 2007 in the columns as indicated below.

Column 1---Enter the amount of the beginning net position balance.

**Note:** This amount should be in agreement with the previous year's
ending net position for the fund.

Column 2 -- Enter the amount of prior-period adjustments, if any. For
any amounts entered in this column provide a description of the
prior-period adjustment in "Text Data" tab, Line 5.

Column 3---Enter the amount of investment revenue from investments in
Treasury securities.

Column 4---Enter the amount of individual income taxes and payroll tax
withholdings (nonexchange revenue only) to the earmarked fund. For
guidance on the amount of individual income taxes and payroll tax
withholdings to report in this column, certain agencies can refer to the
Bureau of Public Debt\'s reports for their Treasury Managed Trust Funds
on the Web site at
**http://www.treasurydirect.gov/govt/reports/tfmp/tfmp.htm**, as
applicable.

Column 5---Enter the amount of unemployment and excise taxes
(nonexchange revenue only) to the earmarked fund. This column is to be
completed only by the Department of Labor (for both unemployment and
excise taxes), the Department of Transportation, the Department of
Homeland Security, the Department of Defense, the Environmental
Protection Agency, and the Department of Health and Human Services. For
guidance on the amount of excise taxes to report in this column, these
specific agencies can refer to the Bureau of Public Debt\'s reports for
their Treasury Managed Trust Funds on the Web site at
**http://www.treasurydirect.gov/govt/reports/tfmp/tfmp.htm**.

Column 6---Enter the amount of other taxes and receipts (nonexchange
revenue only) to the earmarked fund. The reporting agency should exclude
any nonexchange revenue included above in columns 4 and 5. Reporting
agencies should also exclude any exchange revenue amounts (which should
be included in the program net cost, column 9 or 10), or appropriations
or transfers (which should be included in column 8). For any amounts
entered in this column, describe the nonexchange revenue in "Text Data"
tab, Line 4.

Column 7---Enter the amount of miscellaneous earned revenue (exchange
revenue) to the earmarked fund. Miscellaneous earned revenue is revenue
for which an entity recognizes virtually no costs (either during the
current period or during past periods). According to SFFAS No. 7,
paragraph 45, such revenue collections occur only under exceptional
circumstances. An example is the royalties related to mineral receipts
transferred to the Department of Interior.

Column 8---Enter the amount of intragovernmental transfers to/from
earmarked funds (for example, transfers to/from the General Fund).
Include any amounts from appropriations or transfers from other agencies
or from the General Fund (Treasury).

Column 9---Enter the amount of public program net cost (that is,
expenses and losses, net of exchange revenues, related to non-Federal
entities).

**Note:** See the instructions for column 7 before entering any amounts
in this column.

Column 10---Enter the amount of intragovernmental program net cost (that
is, expenses and losses, net of exchange revenues, excluding investment
revenue from Treasury securities, related to Federal entities).

Column 11---Enter the amount of all non-program expenses.

Column 12---Ending net position balance. This is a calculated amount and
is the net of columns 1 through 11. This amount should agree with the
ending net position amount entered in Section D, column 6.

**Section G -- Number of Agency Earmarked Funds**

Line 1---Provide the total number of earmarked funds that are
individually listed in the audited financial statements.

**"Text Data" Tab**

Line 1---*Provide a general description of the individual earmarked
funds reported on the "Other Notes Info" tab, lines 1 through 17 (SFFAS
No. 27, par. 33). Also describe how the entity accounts for and reports
the fund (SFFAS No. 27, par. 23.1).*

Line 2---*Describe the legal authority that the administrative agency
has to use the revenues and other financing sources of the earmarked
funds being reported (SFFAS No.27, par. 23.1).*

Line 3---*Explain any changes that occurred in legislation during or
subsequent to the reporting and before the issuance of the financial
statements that significantly changes the purpose of the fund or that
redirects a material portion of the accumulated balance (SFFAS No. 27,
par. 23.3).*

> Line 4*---For each amount reported as revenue and other financing
> sources (columns 3 through 8 of Sections E and F in the "Other Notes
> Info" tab) provide the sources for those amounts (SFFAS No. 27, par.
> 23.2).*

Line 5---*Provide any other relevant information pertaining to this
note, including explanations for prior-period adjustments, if any.*

**Note 23. Statement of Social Insurance**

"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---Federal Old-Age and Survivors Insurance and Federal
> Disability Insurance (OASDI) (SFFAS No. 17, par. 32 (3)) (to be
> completed only by SSA)

Line 1---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes for the participants
who have attained age 62 for year 2008 in the first column, year 2007 in
the second column, year 2006 in the third column, year 2005 in the
fourth column, and year 2004 in the fifth column.

Line 2---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes for participants ages
15-61 for year 2008 in the first column, year 2007 in the second column,
year 2006 in the third column, year 2005 in the fourth column, and year
2004 in the fifth column.

Line 3---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes for future
participants (under age 15 and births during period) for year 2008 in
the first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 4---Enter the total amount of contributions and earmarked taxes for
all current and future participants.

Line 5---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have attained age 62 for year 2008 in the first column,
year 2007 in the second column, year 2006 in the third column, year 2005
in the fourth column, and year 2004 in the fifth column.

Line 6---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants ages 15-61 for year 2008 in the first column, year 2007 in
the second column, year 2006 in the third column, year 2005 in the
fourth column, and year 2004 in the fifth column.

Line 7---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for future
participants (under age 15 and births during period) for year 2008 in
the first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 8---Enter the total amount of scheduled expenditures for future
benefits for all current and future participants.

Line 9---Enter the net amount of the present value of future
expenditures less future revenue.

**Section B---Federal Hospital Insurance Program (HI - Medicare Part A)
(SFFAS No. 17, par. 32 (3)) (to be completed only by HHS)**

Line 1---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from participants who
have attained eligibility age for year 2008 in the first column, year
2007 in the second column, year 2006 in the third column, year 2005 in
the fourth column, and year 2004 in the fifth column.

Line 2---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from participants who
have not attained eligibility age for year 2008 in the first column,
year 2007 in the second column, year 2006 in the third column, year 2005
in the fourth column, and year 2004 in the fifth column.

Line 3---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 4---Enter the total amount of contributions and earmarked taxes for
all current and future participants.

Line 5---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 6---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have not attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 7---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 8---Enter the total amount of scheduled future benefits for all
current and future participants.

Line 9---Enter the net amount of the present value of future
expenditures less future revenue.

> Section C---Federal Supplementary Medical Insurance Program (SMI --
> Medicare Part B) (Excludes Interest and General Fund Transfers) (SFFAS
> No. 17, par. 32 (3)) (to be completed only by HHS)

Line 1---Enter the amount, in present value of long-range actuarial
projections, of premiums from participants who have attained eligibility
age for year 2008 in the first column, year 2007 in the second column,
year 2006 in the third column, year 2005 in the fourth column, and year
2004 in the fifth column.

Line 2---Enter the amount, in present value of long-range actuarial
projections, of premiums from participants who have not attained
eligibility age for year 2008 in the first column, year 2007 in the
second column, year 2006 in the third column, year 2005 in the fourth
column, and year 2004 in the fifth column.

Line 3---Enter the amount, in present value of long-range actuarial
projections, of premiums from future participants for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 4---Enter the total amount of premiums of all current and future
participants.

Line 5---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 6---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have not attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 7---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 8---Enter the total amount of scheduled future benefits for all
current and future participants.

Line 9---Enter the net amount of the present value of future
expenditures less future revenue.

> Section D---Federal Supplementary Medical Insurance Program (SMI --
> Medicare Part D) (Excludes Interest and General Fund Transfers) (SFFAS
> No. 17, par. 32 (3)) (to be completed only by HHS)

Line 1---Enter the amount, in present value of long-range actuarial
projections, of premiums and State transfers from participants who have
attained eligibility age for year 2008 in the first column, year 2007 in
the second column, year 2006 in the third column, year 2005 in the
fourth column, and year 2004 in the fifth column.

Line 2---Enter the amount, in present value of long-range actuarial
projections, of premiums and State transfers from participants who have
not attained eligibility age for year 2008 in the first column, year
2007 in the second column, year 2006 in the third column, year 2005 in
the fourth column, and year 2004 in the fifth column.

Line 3---Enter the amount, in present value of long-range actuarial
projections, of premiums and State transfers from future participants
for year 2008 in the first column, year 2007 in the second column, year
2006 in the third column, year 2005 in the fourth column, and year 2004
in the fifth column.

Line 4---Enter the total amount of premiums and State transfers for all
current and future participants.

Line 5---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 6---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have not attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 7---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 8---Enter the total amount of scheduled future benefits for all
current and future participants.

> Line 9---*Enter the net amount of the present value of future
> expenditures less future revenues.*
>
> Section E---Railroad Retirement (Excludes Interest and Financial
> Interchange Income) (SFFAS No. 17, par. 32 (3)) (to be completed only
> by the Railroad Retirement Board)

Line 1---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from participants who
have attained eligibility age for year 2008 in the first column, year
2007 in the second column, year 2006 in the third column, year 2005 in
the fourth column, and year 2004 in the fifth column.

Line 2---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from participants who
have not attained eligibility age for year 2008 in the first column,
year 2007 in the second column, year 2006 in the third column, year 2005
in the fourth column, and year 2004 in the fifth column.

Line 3---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 4---Enter the total amount of contributions and earmarked taxes for
all current and future participants.

Line 5---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have attained eligibility age at the end of year 2008
in the first column, the end of year 2007 in the second column, the end
of year 2006 in the third column, the end of year 2005 in the fourth
column, and the end of year 2004 in the fifth column.

Line 6---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for
participants who have not attained eligibility age for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 7---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits for future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 8---Enter the total amount of scheduled future benefits for all
current and future participants.

Line 9---Enter the net amount of the present value of future
expenditures less future revenues.

> Section F---Black Lung Program (Part C) (Not Including Interest
> Expense Accruing on the Outstanding Debt) (SFFAS No. 17, par. 32 (3))
> (to be completed only by DOL)

Line 1---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from participants who
have attained eligibility for year 2008 in the first column, year 2007
in the second column, year 2006 in the third column, year 2005 in the
fourth column, and year 2004 in the fifth column.

Line 2---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from participants who
have not attained eligibility for year 2008 in the first column, year
2007 in the second column, year 2006 in the third column, year 2005 in
the fourth column, and year 2004 in the fifth column.

Line 3---Enter the amount, in present value of long-range actuarial
projections, of contributions and earmarked taxes from future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 4---Enter the total amount of contributions and earmarked taxes for
all current and future participants.

Line 5---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits from
participants who have attained eligibility for year 2008 in the first
column, year 2007 in the second column, year 2006 in the third column,
year 2005 in the fourth column, and year 2004 in the fifth column.

Line 6---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits from
participants who have not attained eligibility for year 2008 in the
first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 7---Enter the amount, in present value of long-range actuarial
projections, of expenditures for scheduled future benefits from future
participants for year 2008 in the first column, year 2007 in the second
column, year 2006 in the third column, year 2005 in the fourth column,
and year 2004 in the fifth column.

Line 8---Enter the total amount of scheduled future benefits for all
current and future participants.

Line 9---Enter the net amount of the present value of future
expenditures less future revenues.

**"Text Data" Tab**

Line 1*---Provide the projection periods and the valuation dates for the
present value of long-range actuarial projections for Federal Old-Age
and Survivors Insurance and Federal Disability Insurance (Social
Security) from 2004-2008.*

Line 2*---Provide the projection periods and the valuation dates for the
present value of long-range actuarial projections for Federal Hospital
Insurance (Medicare Part A) from 2004-2008.*

Line 3*---Provide the projection periods and the valuation dates for the
present value of long-range actuarial projections for Federal
Supplemental Medical Insurance (Medicare Part B) from 2004-2008.*

Line 4*---Provide the projection periods and the valuation dates for the
present value of long-range actuarial projections for Federal
Supplementary Medical Insurance (Medicare Part D) from 2004-2008.*

Line 5*---Provide the projection periods and the valuation dates for the
present value of long-range actuarial projections for Railroad
Retirement from 2004-2008.*

Line 6*---Provide the projection periods and the valuation dates for the
present value of long-range actuarial projections for Black Lung (Part
C) from 2004-2008.*

Line 7*---Provide any other relevant information pertaining to this
note. This could include information on the present value of General
Fund transfers for SMI Part B and Part D (reported by the Department of
Health and Human Services) and the present value of the future estimated
financial interchange income (reported by the Railroad Retirement
Board).*

Note 24. Social Insurance

"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---Trust Fund Balances (At the Beginning of the Valuation
Period) (SFFAS No. 17, par. 32(3))**

Line 1---Enter the trust fund balances at the beginning of the valuation
period for Federal Old-Age and Survivors Insurance and Federal
Disability Insurance (Social Security) for year 2008 in the first
column, year 2007 in the second column, year 2006 in the third column,
year 2005 in the fourth column, and year 2004 in the fifth column.

Line 2---Enter the trust fund balances at the beginning of the valuation
period for Federal Hospital Insurance (Medicare Part A) for year 2008 in
the first column, year 2007 in the second column, year 2006 in the third
column, year 2005 in the fourth column, and year 2004 in the fifth
column.

Line 3---Enter the trust fund balances at the beginning of the valuation
period for Federal Supplementary Medical Insurance (Medicare Part B) for
year 2008 in the first column, year 2007 in the second column, year 2006
in the third column, year 2005 in the fourth column, and year 2004 in
the fifth column.

Line 4---Enter the trust fund balances at the beginning of the valuation
period for Federal Supplementary Medical Insurance (Medicare Part D) for
year 2008 in the first column, year 2007 in the second column, year 2006
in the third column, year 2005 in the fourth column, and year 2004 in
the fifth column.

Line 5---Enter the trust fund balances at the beginning of the valuation
period for Railroad Retirement for year 2008 in the first column, year
2007 in the second column, year 2006 in the third column, year 2005 in
the fourth column, and year 2004 in the fifth column.

Line 6---Enter the trust fund balances at the beginning of the valuation
period for Black Lung (Part C) for year 2008 in the first column, year
2007 in the second column, year 2006 in the third column, year 2005 in
the fourth column, and year 2004 in the fifth column.

> **Section B---Social Security Demographic Assumptions (SFFAS No. 17,
> par. 25) (to be completed only by SSA)**

Line 1---Enter the rate, in units, for the total fertility rate used in
year 2008 in the first column, in year 2010 in the second column, in
year 2020 in the third column, in year 2030 in the fourth column, in
year 2040 in the fifth column, in year 2050 in the sixth column, in year
2060 in the seventh column, in year 2070 in the eighth column, and in
year 2080 in the ninth column.

Line 2---Enter the rate, in units, for the age-sex adjusted death rate
used in year 2008 in the first column, in year 2010 in the second
column, in year 2020 in the third column, in year 2030 in the fourth
column, in year 2040 in the fifth column, in year 2050 in the sixth
column, in year 2060 in the seventh column, in year 2070 in the eighth
column, and in year 2080 in the ninth column.

Line 3---Enter the amount in units, for life expectancy at birth (male)
used in year 2008 in the first column, in year 2010 in the second
column, in year 2020 in the third column, in year 2030 in the fourth
column, in year 2040 in the fifth column, in year 2050 in the sixth
column, in year 2060 in the seventh column, in year 2070 in the eighth
column, and in year 2080 in the ninth column.

Line 4---Enter the amount in units, for life expectancy at birth
(female) used in year 2008 in the first column, in year 2010 in the
second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 5---Enter the amount in units, for net immigration (persons) used
in year 2008 in the first column, in year 2010 in the second column, in
year 2020 in the third column, in year 2030 in the fourth column, in
year 2040 in the fifth column, in year 2050 in the sixth column, in year
2060 in the seventh column, in year 2070 in the eighth column, and in
year 2080 in the ninth column.

> **Section C---Social Security Economic Assumptions (SFFAS No. 17, par.
> 25) (to be completed only by SSA)**

Line 1---Enter the percentage for real wage differential (percent) used
in year 2008 in the first column, in year 2010 in the second column, in
year 2020 in the third column, in year 2030 in the fourth column, in
year 2040 in the fifth column, in year 2050 in the sixth column, in year
2060 in the seventh column, in year 2070 in the eighth column, and in
year 2080 in the ninth column.

Line 2---Enter the percentage change for average annual wage in covered
employment (percent change) used in year 2008 in the first column, in
year 2010 in the second column, in year 2020 in the third column, in
year 2030 in the fourth column, in year 2040 in the fifth column, in
year 2050 in the sixth column, in year 2060 in the seventh column, in
year 2070 in the eighth column, and in year 2080 in the ninth column.

Line 3---Enter the percentage change for the Consumer Price Index
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 4---Enter the percentage change for total employment (percent
change) used in year 2008 in the first column, in year 2010 in the
second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 5---Enter the percentage change for real gross domestic product
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 6---Enter the percentage for the average annual interest rate
(percent) used. The average interest rate is the average of the nominal
interest rates for special issue debt obligations issuable to the Old
Age Survivors Insurance and Disability Insurance Trust Funds in each of
the 12 months of the year. Enter the percent used in year 2008 in the
first column, in year 2010 in the second column, in year 2020 in the
third column, in year 2030 in the fourth column, in year 2040 in the
fifth column, in year 2050 in the sixth column, in year 2060 in the
seventh column, in year 2070 in the eighth column, and in year 2080 in
the ninth column.

> **Section D---Medicare Demographic Assumptions (SFFAS No. 17, par. 25)
> (to be completed only by HHS)**

Line 1---Enter the rate, in units, for the total fertility rate used in
year 2008 in the first column, in year 2010 in the second column, in
year 2020 in the third column, in year 2030 in the fourth column, in
year 2040 in the fifth column, in year 2050 in the sixth column, in year
2060 in the seventh column, in year 2070 in the eighth column, and in
year 2080 in the ninth column.

Line 2---Enter the rate, in units, for the age-sex adjusted death rate
used in year 2008 in the first column, in year 2010 in the second
column, in year 2020 in the third column, in year 2030 in the fourth
column, in year 2040 in the fifth column, in year 2050 in the sixth
column, in year 2060 in the seventh column, in year 2070 in the eighth
column, and in year 2080 in the ninth column.

Line 3---Enter the amount, in units, for net immigration (persons) used
in year 2008 in the first column, in year 2010 in the second column, in
year 2020 in the third column, in year 2030 in the fourth column, in
year 2040 in the fifth column, in year 2050 in the sixth column, in year
2060 in the seventh column, in year 2070 in the eighth column, and in
year 2080 in the ninth column.

> **Section E---Medicare Economic Assumptions (SFFAS No. 17, par. 25)
> (to be completed only by HHS)**

Line 1---Enter the percentage for real wage differential (percent) used
in year 2008 in the first column, in year 2010 in the second column, in
year 2020 in the third column, in year 2030 in the fourth column, in
year 2040 in the fifth column, in year 2050 in the sixth column, in year
2060 in the seventh column, in year 2070 in the eighth column, and in
year 2080 in the ninth column.

Line 2---Enter the percentage change for average annual wage in covered
employment (percent change) used in year 2008 in the first column, in
year 2010 in the second column, in year 2020 in the third column, in
year 2030 in the fourth column, in year 2040 in the fifth column, in
year 2050 in the sixth column, in year 2060 in the seventh column, in
year 2070 in the eighth column, and in year 2080 in the ninth column.

Line 3---Enter the percentage change for the Consumer Price Index
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 4---Enter the percentage change for real gross domestic product
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 5---Enter the percentage change for per beneficiary cost-HI
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 6---Enter the percentage change for per beneficiary cost-SMI Part B
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 7---Enter the percentage change for per beneficiary cost-SMI Part D
(percent change) used in year 2008 in the first column, in year 2010 in
the second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

Line 8---Enter the percentage for the real average annual interest rate
(percent) used in year 2008 in the first column, in year 2010 in the
second column, in year 2020 in the third column, in year 2030 in the
fourth column, in year 2040 in the fifth column, in year 2050 in the
sixth column, in year 2060 in the seventh column, in year 2070 in the
eighth column, and in year 2080 in the ninth column.

> **Section F---Railroad Retirement Economic Assumptions (SFFAS No. 17,
> par. 25) (to be completed only by the Railroad Retirement Board
> (RRB))**
>
> Line 1---*Enter the percentage cost-of-living increase (decrease),
> based on the Railroad Retirement economic assumption, used in year
> 2008 in the first column, in year 2009 in the second column, in year
> 2010 in the third column, in year 2020 in the fourth column, and in
> year 2030+ in the fifth column.*
>
> Line 2---*Enter the percentage interest rate, based on the Railroad
> Retirement economic assumption, used in year 2008 in the first column,
> in year 2009 in the second column, in year 2010 in the third column,
> in year 2020 in the fourth column, and in year 2030+ in the fifth
> column.*
>
> Line 3---*Enter the percentage wage increase (decrease), based on the
> Railroad Retirement economic assumption, used in year 2008 in the
> first column, in year 2009 in the second column, in year 2010 in the
> third column, in year 2020 in the fourth column, and in year 2030+ in
> the fifth column.*
>
> **Section G---Other Railroad Retirement Assumptions Information**
>
> Line 1---*Enter the estimated average railroad employment in 2008,
> based on the Railroad Retirement employment assumption, in the first
> column.*
>
> **Section H---Information Related to National Railroad Retirement
> Investment Trust (NRRIT) (to be completed only by NRRIT)**
>
> Line 1---*Enter the amount of money NRRIT has received from RRB since
> NRRIT's inception in the first column.*
>
> Line 2---*Enter the amount of money NRRIT has returned to RRB since
> NRRIT's inception in the first column.*
>
> Line 3---*Enter the amount of net transfers NRRIT made to RRB to pay
> retirement benefits during fiscal 2008 in the first column.*
>
> **Section I---Black Lung Economic Assumptions (SFFAS No. 17, par. 25)
> (to be completed only by DOL)**

Line 1---Enter the tax rate per ton, in dollars, for underground-mined
coal used through year 2014 in the first column and for 2015+ in the
second column.

Line 2---Enter the tax rate per ton, in dollars, for surface-mined coal
used through year 2014 in the first column and for 2015+ in the second
column.

> **Section J---Black Lung Economic Assumptions (SFFAS No. 17, par. 25)
> (to be completed only by DOL)**

Line 1---Enter the lowest future benefit rate increase, in percentage,
used in year 2008 in the first column.

Line 2---Enter the highest future benefit rate increase, in percentage,
used in year 2008 in the first column.

Line 3---Enter the lowest medical cost rate increase, in percentage,
used in year 2008 in the first column.

Line 4---Enter the highest medical cost rate increase, in percentage,
used in year 2008 in the first column.

Line 5---Enter the caps of sales price, in percentage, used through year
2014 in the second column and year 2015+ in the third column.

> **Section K---Other Black Lung Program Information**
>
> Line 1---*Provide the lowest interest rate used on outstanding
> repayable advances (in percent) for the year ended September 30, 2008,
> in the first column.*
>
> Line 2---*Provide the highest interest rate on outstanding repayable
> advances (in percent) for the year ended September 30, 2008, in the
> first column.*
>
> Line 3---*Provide the lowest interest rate used on new borrowings (in
> percent) for the year ended September 30, 2008, in the first column.*
>
> Line 4---*Provide the highest interest rate used on new borrowings (in
> percent) for the year ended September 30, 2008, in the first column.*
>
> Line 5---*Provide the interest rate used to discount all of the
> projections (in percentage) for the year ended September 30, 2008, in
> the first column.*

**"Text Data" Tab**

Provide the following for Railroad Retirement.

> Line 1---*State the source for details on demographic, economic, and
> all other assumptions.*

Line 2---*State the source for obtaining the mortality after age
retirement actuarial demographic assumptions.*

Line 3---*State the source for obtaining the mortality after disability
retirement actuarial demographic assumption.*

Line 4---*State the source for obtaining the mortality during active
service actuarial demographic assumptions.*

Line 5---*State the source for obtaining the mortality of widow
annuitants actuarial demographic assumptions.*

Line 6---*State the source for obtaining the termination for spouses
actuarial demographic assumptions.*

Line 7---*State the source for obtaining the termination for disabled
children actuarial demographic assumptions.*

Line 8---*State the source for obtaining the widow remarriage rate
actuarial demographic assumptions.*

Line 9---*State the source for obtaining the age retirement actuarial
demographic assumptions.*

Line 10---*State the source for obtaining the disability retirement
actuarial demographic assumptions.*

> Line 11---*State the source for obtaining the withdrawal rates
> actuarial demographic assumptions.*

Provide the following for the Black Lung Program.

Line 12---*State the source for obtaining the interest rate actuarial
economical assumptions.*

Line 13---*State the significant assumptions used in the projections for
the Statement of Social Insurance.*

> Line 14---*State the source for projections of future coal production,
> sale prices, and life expectancies.*
>
> Line 15---*Provide any additional information related to the
> significant assumptions for the Black Lung Program*.

Note 25. Stewardship Land

"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).

**"Text Data" Tab**

1.  Provide a brief statement explaining how the stewardship land
    relates to the mission of the agency (SFFAS 29, par. 40a).

2.  Provide a brief description of the agency's stewardship policies for
    stewardship land (SFFAS 29, par. 40b).

3.  Provide any other relevant information pertaining to this note.

Note 26. 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).

**"Text Data" Tab**

1.  Provide a brief statement explaining how heritage assets relate to
    the mission of the agency (SFFAS 29, par. 25a).

2.  Provide a brief description of the agency's stewardship policies for
    each major category of the heritage assets (SFFAS 29, par. 25b).

3.  Provide any other relevant information pertaining to this note.