PERCENT CHANGE IN TOTAL WAGES

FIELD AUDITS
Calendar Year Ending December 31, 2005

Total Wages Total Wages Gross Total Wages

Total Wages Overreported Underreported Reported in Error
STATE Pre-Audit Amount and Percent Amount and Percent Amount and Percent *

Connecticut $ 771,752,016 $ 16,581,369 2.1% $ 96,842,469 12.5% $ 113,423,838 14.7%

Maine $ 125,385,791 $ 479,873 0.4% $ 5,169,013 4.1% $ 5,648,886 4.5%
Massachusetts $ 755,673,454 $ 542,796 0.1% $ 55,628,545 7.4% $ 56,171,341 7.4%
New Hampshire $ 334,660,985 $ 1,304,627 0.4% $ 5,120,993 1.5% $ 6,425,620 1.9%
New Jersey $ 3,632,505,640 $ 8,396,390 0.2% $ 165,822,695 4.6% $ 174,219,085 4.8%
New York $ 7,558,511,466 $ 62,204,508 0.8% $ 719,986,474 9.5% $ 782,190,982 10.3%
Puerto Rico $ 115,260,831 $ 628,855 0.5% $ 13,344,874 11.6% $ 13,973,729 12.1%
Rhode Island $ 233,238,601 $ 5,685,007 2.4% $ 10,887,612 4.7% $ 16,572,619 7.1%
Vermont $ 282,325,897 $ 769,489 0.3% $ 14,333,678 5.1% $ 15,103,167 5.3%
Virgin Islands $ - $ - 0.0% $ - 0.0% $ - 0.0%

REGION 01 $ 13,809,314,681 $ 96,592,914 0.7% $ 1,087,136,353 7.9% $ 1,183,729,267 8.6%

Delaware $ 110,759,140 $ 196,570 0.2% $ 2,714,802 2.5% $ 2,911,372 2.6%

District of Columbia $ 66,692,272 $ 30,382 0.0% $ 707,756 1.1% $ 738,138 1.1%
Maryland $ 907,930,584 $ 6,526,142 0.7% $ 62,887,216 6.9% $ 69,413,358 7.6%
Pennsylvania $ 1,672,640,109 $ 5,625,520 0.3% $ 88,564,226 5.3% $ 94,189,746 5.6%
Virginia $ 1,304,264,084 $ 7,537,105 0.6% $ 25,761,529 2.0% $ 33,298,634 2.6%
West Virginia $ 285,431,595 $ 885,842 0.3% $ 8,860,816 3.1% $ 9,746,658 3.4%

REGION 02 $ 4,347,717,784 $ 20,801,561 0.5% $ 189,496,345 4.4% $ 210,297,906 4.8%

Alabama $ 519,974,047 $ 778,533 0.1% $ 2,495,911 0.5% $ 3,274,444 0.6%

Florida $ 5,238,198,920 $ 35,839,898 0.7% $ 63,106,938 1.2% $ 98,946,836 1.9%
Georgia $ 1,403,943,970 $ 2,241,498 0.2% $ 9,139,110 0.7% $ 11,380,608 0.8%
Kentucky $ 213,617,809 $ 1,115,483 0.5% $ 6,636,797 3.1% $ 7,752,280 3.6%
Mississippi $ 132,075,046 $ 810,851 0.6% $ 221,149 0.2% $ 1,032,000 0.8%
North Carolina $ 1,605,898,766 $ 7,850,200 0.5% $ 20,742,603 1.3% $ 28,592,803 1.8%
South Carolina $ 553,741,202 $ 4,003,896 0.7% $ 38,005,964 6.9% $ 42,009,860 7.6%
Tennessee $ 874,908,699 $ 2,900,339 0.3% $ 10,998,928 1.3% $ 13,899,267 1.6%

REGION 03 $ 10,542,358,459 $ 55,540,698 0.5% $ 151,347,400 1.4% $ 206,888,098 2.0%

Arkansas $ 271,282,605 $ 537,082 0.2% $ 6,272,856 2.3% $ 6,809,938 2.5%

Colorado $ 896,847,993 $ 7,220,900 0.8% $ 24,711,698 2.8% $ 31,932,598 3.6%
Louisiana $ 232,766,985 $ 4,120,107 1.8% $ 5,985,167 2.6% $ 10,105,274 4.3%
Montana $ 131,623,304 $ 552,605 0.4% $ 7,138,289 5.4% $ 7,690,894 5.8%
New Mexico $ 285,319,330 $ 611,966 0.2% $ 4,683,044 1.6% $ 5,295,010 1.9%
North Dakota $ 57,077,697 $ 69,139 0.1% $ 589,953 1.0% $ 659,092 1.2%
Oklahoma $ 384,354,995 $ 4,070,372 1.1% $ 13,381,705 3.5% $ 17,452,077 4.5%
South Dakota $ 198,404,814 $ 3,139,486 1.6% $ 3,524,188 1.8% $ 6,663,674 3.4%
Texas $ 2,534,608,539 $ 16,989,887 0.7% $ 34,086,936 1.3% $ 51,076,823 2.0%
Utah $ 296,393,720 $ 3,721,573 1.3% $ 24,279,920 8.2% $ 28,001,493 9.4%
Wyoming $ 55,574,339 $ 205,033 0.4% $ 2,575,920 4.6% $ 2,780,953 5.0%

REGION 04 $ 5,344,254,321 $ 41,238,150 0.8% $ 127,229,676 2.4% $ 168,467,826 3.2%

Page 1 of 2 Reflects Information as of May 9, 2007 5/17/2007

 PERCENT CHANGE IN TOTAL WAGES
FIELD AUDITS
Calendar Year Ending December 31, 2005

Total Wages Total Wages Gross Total Wages

Total Wages Overreported Underreported Reported in Error
STATE Pre-Audit Amount and Percent Amount and Percent Amount and Percent *

Illinois $ 1,733,966,392 $ 4,755,355 0.3% $ 201,168,500 11.6% $ 205,923,855 11.9%

Indiana $ 2,013,068,562 $ 78,016,265 3.9% $ 86,950,757 4.3% $ 164,967,022 8.2%
Iowa $ 219,812,827 $ 1,307,096 0.6% $ 1,209,459 0.6% $ 2,516,555 1.1%
Kansas $ 179,745,806 $ 508,213 0.3% $ 2,268,467 1.3% $ 2,776,680 1.5%
Michigan $ 2,100,730,639 $ 5,171,481 0.2% $ 28,616,471 1.4% $ 33,787,952 1.6%
Minnesota $ 1,992,601,974 $ 6,338,894 0.3% $ 24,399,839 1.2% $ 30,738,733 1.5%
Missouri $ 983,436,863 $ 5,945,701 0.6% $ 10,067,503 1.0% $ 16,013,204 1.6%
Nebraska $ 397,427,349 $ 1,099,966 0.3% $ 5,788,393 1.5% $ 6,888,359 1.7%
Ohio $ 1,444,104,173 $ 21,581,508 1.5% $ 15,754,286 1.1% $ 37,335,794 2.6%
Wisconsin $ 1,006,518,976 $ 14,415,973 1.4% $ 73,685,259 7.3% $ 88,101,232 8.8%

REGION 05 $ 12,071,413,561 $ 139,140,452 1.2% $ 449,908,934 3.7% $ 589,049,386 4.9%

Alaska $ 482,567,958 $ 2,840,387 0.6% $ 2,550,466 0.5% $ 5,390,853 1.1%

Arizona $ 684,034,581 $ 1,879,209 0.3% $ 30,559,023 4.5% $ 32,438,232 4.7%
California $ 923,590,695 $ 1,085,435 0.1% $ 56,593,616 6.1% $ 57,679,051 6.2%
Hawaii $ 231,260,221 $ 3,301,706 1.4% $ 4,463,491 1.9% $ 7,765,197 3.4%
Idaho $ 151,927,671 $ 1,498,138 1.0% $ 9,693,270 6.4% $ 11,191,408 7.4%
Nevada $ 434,012,823 $ 2,443,090 0.6% $ 19,669,625 4.5% $ 22,112,715 5.1%
Oregon $ 932,745,309 $ 12,421,712 1.3% $ 87,625,031 9.4% $ 100,046,743 10.7%
Washington $ 933,067,992 $ 9,157,538 1.0% $ 19,385,040 2.1% $ 28,542,578 3.1%

REGION 06 $ 4,773,207,250 $ 34,627,215 0.7% $ 230,539,562 4.8% $ 265,166,777 5.6%

US Total $ 50,888,266,056 $ 387,940,990 0.8% $ 2,235,658,270 4.4% $ 2,623,599,260 5.2%

* Gross Total Wages Reported in Error = Total Wages Underreported + Total Wages Overreported

Page 2 of 2 Reflects Information as of May 9, 2007 5/17/2007