Note 2. Non-Entity Assets

Non-entity assets at September 30, 2007 and 2006, consisted of the following:

(In Millions)	2007	2006
Intragovernmental:
Fund Balance with Treasury	$ 22	$ 26
Total Intragovernmental	22	26

Accounts receivable	15	14
Total Non-Entity Assets	37	40
Total Entity Assets	503,770	513,869
Total Assets	$ 503,807	$ 513,909

The $22 million non-entity asset Fund Balance with Treasury primarily consists of Federal tax refunds collected by the Internal Revenue Service for delinquent child support payments that were transferred to ACF for distribution to the States and also includes $9 million in NIH collections of royalties from licenses for which a portion is paid to inventors under the Federal Technology Transfer Act. The $15 million net accounts receivable primarily represents CMS' receivables for interest and penalties.

Report Date: November 15, 2007

AFR Section II Links:

Message from the Chief Financial Officer
Office of Inspector General Transmittal
Independent Auditor's Reports
Financial Statements and Notes
Required Supplementary Stewardship Information
Required Supplementary Information