PERCENT OF AMOUNT DUE DETERMINED

UNCOLLECTIBLE/DOUBTFUL - REIMBURSABLE EMPLOYERS

Calendar Year Ending December 31, 2005
Receivables Doubtful
Declared Receivables Amount Determined Amounts Receivables
STATE Uncollectible (Removed) Receivable Deposited Liquidated Amount Due * Percent

Connecticut $ - $ 396,229 $ 39,004,158 $ 2,786,834 $ 3,619,222 $ 38,171,770 1.0%

Maine $ - $ 4,592 $ 6,200,372 $ 730,779 $ 742,700 $ 6,188,451 0.1%
Massachusetts $ - $ 171,915 $ 77,867,474 $ 18,009,391 $ 18,330,527 $ 77,546,338 0.2%
New Hampshire $ - $ 240 $ 3,917,608 $ 60,894 $ 71,252 $ 3,907,250 0.0%
New Jersey $ - $ 3,658,645 $ 98,984,038 $ 37,290,018 $ 39,350,723 $ 96,923,333 3.8%
New York $ 27,619 $ 1,056,847 $ 199,169,845 $ 10,304,484 $ 9,805,917 $ 199,668,412 0.5%
Puerto Rico $ - $ 5,766,964 $ 15,740,477 $ 20,358,511 $ 8,449,971 $ 27,649,017 20.9%
Rhode Island $ - $ 31,353 $ 10,821,538 $ 1,013,221 $ 1,173,768 $ 10,660,991 0.3%
Vermont $ 7,404 $ 11,908 $ 5,563,104 $ 442,129 $ 457,486 $ 5,547,747 0.3%
Virgin Islands $ - $ 96,432 $ 139,357 $ 143,381 $ 103,110 $ 179,628 53.7%

REGION 01 $ 35,023 $ 11,195,125 $ 457,407,970 $ 91,139,642 $ 82,104,676 $ 466,442,936 2.4%

Delaware $ - $ 12,604 $ 6,124,841 $ 731,257 $ 718,015 $ 6,138,083 0.2%

District of Columbia $ - $ 249,831 $ 4,863,568 $ 895,042 $ 791,914 $ 4,966,696 5.0%
Maryland $ - $ - $ 30,580,185 $ 2,789,168 $ 2,547,775 $ 30,821,578 0.0%
Pennsylvania $ 1,775,872 $ 2,657,396 $ 124,715,871 $ 10,001,951 $ 11,254,128 $ 123,463,694 3.6%
Virginia $ 4,584 $ 42,247 $ 12,026,177 $ 7,617,409 $ 7,415,415 $ 12,228,171 0.4%
West Virginia $ 3,459 $ 76,791 $ 5,759,191 $ 593,159 $ 693,359 $ 5,658,991 1.4%

REGION 02 $ 1,783,915 $ 3,038,869 $ 184,069,834 $ 22,627,986 $ 23,420,606 $ 183,277,214 2.6%

Alabama $ - $ - $ 15,843,391 $ 7,614,144 $ 7,224,595 $ 16,232,940 0.0%

Florida $ 70 $ 214,579 $ 68,128,435 $ 7,552,814 $ 8,683,133 $ 66,998,116 0.3%
Georgia $ - $ 64,445 $ 28,911,095 $ 10,459,743 $ 10,311,873 $ 29,058,965 0.2%
Kentucky $ - $ 107,100 $ 14,288,270 $ 5,293,583 $ 3,101,618 $ 16,480,235 0.6%
Mississippi $ - $ - $ 5,928,260 $ 386,958 $ 1,189,999 $ 5,125,219 0.0%
North Carolina $ 33,137 $ 31,224 $ 28,655,033 $ 7,614,734 $ 7,736,739 $ 28,533,028 0.2%
South Carolina $ 22,046 $ - $ 14,084,935 $ 1,456,760 $ 1,007,079 $ 14,534,616 0.2%
Tennessee $ - $ 19 $ 20,610,184 $ 3,357,384 $ 3,631,515 $ 20,336,053 0.0%

REGION 03 $ 55,253 $ 417,367 $ 196,449,604 $ 43,736,120 $ 42,886,551 $ 197,299,173 0.2%

Arkansas $ - $ 147,197 $ 13,710,673 $ 3,735,097 $ 3,750,636 $ 13,695,134 1.1%

Colorado $ - $ 87,191 $ 16,847,547 $ 16,626,384 $ 16,801,063 $ 16,672,868 0.5%
Louisiana $ - $ 80,422 $ 10,345,779 $ 3,108,853 $ 3,137,540 $ 10,317,092 0.8%
Montana $ 1,059 $ 5,729 $ 2,564,193 $ 216,737 $ 252,515 $ 2,528,415 0.3%
New Mexico $ - $ - $ 6,540,098 $ 5,148,753 $ 2,928,244 $ 8,760,607 0.0%
North Dakota $ - $ 34 $ 1,870,296 $ 34,159 $ 31,995 $ 1,872,460 0.0%
Oklahoma $ - $ 18,622 $ 7,274,116 $ 470,881 $ 523,504 $ 7,221,493 0.3%
South Dakota $ - $ - $ 1,483,751 $ 10,475 $ 8,098 $ 1,486,128 0.0%
Texas $ - $ 434,532 $ 66,630,833 $ 36,375,381 $ 35,095,774 $ 67,910,440 0.6%
Utah $ 11,408 $ - $ 5,697,420 $ 378,124 $ 358,338 $ 5,717,206 0.2%
Wyoming $ - $ 728 $ 2,339,918 $ 51,839 $ 56,849 $ 2,334,908 0.0%

REGION 04 $ 12,467 $ 774,455 $ 135,304,624 $ 66,156,683 $ 62,944,556 $ 138,516,751 0.6%

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

 PERCENT OF AMOUNT DUE DETERMINED
UNCOLLECTIBLE/DOUBTFUL - REIMBURSABLE EMPLOYERS
Calendar Year Ending December 31, 2005
Receivables Doubtful
Declared Receivables Amount Determined Amounts Receivables
STATE Uncollectible (Removed) Receivable Deposited Liquidated Amount Due * Percent

Illinois $ 13,103 $ 365,232 $ 99,823,633 $ 1,386,244 $ 1,832,883 $ 99,376,994 0.4%

Indiana $ - $ 134,714 $ 35,802,541 $ 1,819,979 $ 1,770,214 $ 35,852,306 0.4%
Iowa $ - $ 30,623 $ 11,031,538 $ 527,378 $ 392,185 $ 11,166,731 0.3%
Kansas $ - $ - $ 7,815,593 $ 7,283,543 $ 7,272,983 $ 7,826,153 0.0%
Michigan $ - $ 1,181,270 $ 88,859,248 $ 21,175,920 $ 21,512,762 $ 88,522,406 1.3%
Minnesota $ 11,409 $ 93,233 $ 39,627,324 $ 8,675,505 $ 8,609,113 $ 39,693,716 0.3%
Missouri $ 5,164 $ 24,347 $ 27,715,997 $ 10,859,859 $ 10,764,932 $ 27,810,924 0.1%
Nebraska $ - $ 540 $ 8,391,630 $ 623,544 $ 611,120 $ 8,404,054 0.0%
Ohio $ - $ 359,566 $ 54,213,097 $ 6,207,101 $ 6,187,131 $ 54,233,067 0.7%
Wisconsin $ 16,641 $ 45,805 $ 38,091,385 $ 1,519,675 $ 1,475,458 $ 38,135,602 0.2%

REGION 05 $ 46,317 $ 2,235,330 $ 411,371,985 $ 60,078,748 $ 60,428,781 $ 411,021,952 0.6%

Alaska $ 4 $ - $ 10,692,011 $ 7,191,046 $ 7,070,113 $ 10,812,944 0.0%

Arizona $ - $ 19,683 $ 17,194,194 $ 1,853,125 $ 1,224,620 $ 17,822,699 0.1%
California $ 4,865 $ 1,721,221 $ 424,293,257 $ 10,009,022 $ 10,079,673 $ 424,222,606 0.4%
Hawaii $ - $ - $ 5,517,357 $ 3,042,449 $ 2,795,877 $ 5,763,929 0.0%
Idaho $ - $ - $ 7,376,397 $ 165,728 $ 163,714 $ 7,378,411 0.0%
Nevada $ 32,604 $ 12,735 $ 6,456,851 $ 310,989 $ 121,511 $ 6,646,329 0.7%
Oregon $ 2,761 $ 65,201 $ 39,806,141 $ 3,420,259 $ 3,470,006 $ 39,756,394 0.2%
Washington $ 53,479 $ 95,362 $ 50,524,657 $ 621,950 $ 497,346 $ 50,649,261 0.3%

REGION 06 $ 93,713 $ 1,914,202 $ 561,860,864 $ 26,614,568 $ 25,422,860 $ 563,052,572 0.4%

US Total $ 2,026,688 $ 19,575,348 $ 1,946,464,881 $ 310,353,747 $ 297,208,030 $ 1,959,610,598 1.1%

* Amount Due = Amounts Deposited + Determined Receivable - Receivables Liquidated

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