This report presents a combined presentation and analysis of the Department’s uncosted balances for FY 2008 and FY 2009.  In FY 2009, the American Recovery and Reinvestment Act of 2009 (Recovery Act) provided the Department an additional $36.7 billion of funding.  The FY 2009 uncosted balances associated with Recovery Act funding are separately presented but are not included in the additional analysis of uncosted balances in this report.