Note 2. Fund Balance with Treasury

As of September 30, 2008 and 2007, Fund Balance with Treasury consisted of the following:

Fund Balance with Treasury as of September 30, 2008 and 2007 (Dollars in Thousands)   2008 2007 Fund Balances: Special Fund $  233,529 $  233,529 General Fund  1,085,288  1,068,774 Deposit Funds    112,425    100,360 Total Fund Balance with Treasury $1,431,242 $1,402,663 Status of Fund Balance with Treasury: Obligated Balance Not Yet Disbursed $  484,522 $  512,051 Unobligated Balance Available     64,068     28,036 Unobligated Balance Unavailable       8,011           — Temporarily Not Available Pursuant to Public Law    528,687    528,687 Non-Budgetary Fund Balance with Treasury    345,954    333,889 Total Fund Balance with Treasury $1,431,242 $1,402,663

No discrepancies exist between the Fund Balance reflected in the general ledger and the balance in the Treasury accounts.

As of September 30, 2008 and 2007, the Non-Budgetary Fund Balance with Treasury includes surcharge receipts of $233,529 thousand and Non-Entity Fund Balance with Treasury of $112,425 thousand and $100,360 thousand, respectively.

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