<IPIA2010>
  <IPIA_rate>
    <id>108</id>
    <state>US</state>
    <Sample>2.213600000000000e+004</Sample>
    <TotalPaid>6.848000398400000e+010</TotalPaid>
    <annualReportRate>1.055000000000000e-001</annualReportRate>
    <operatingRate>5.720000000000000e-002</operatingRate>
    <fraudRate>2.360000000000000e-002</fraudRate>
    <underpaymentRate>5.500000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.113000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>109</id>
    <state>AK</state>
    <Sample>4.830000000000000e+002</Sample>
    <TotalPaid>2.142319390000000e+008</TotalPaid>
    <annualReportRate>9.450000000000000e-002</annualReportRate>
    <operatingRate>4.070000000000000e-002</operatingRate>
    <fraudRate>2.500000000000000e-002</fraudRate>
    <underpaymentRate>9.500000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.122000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>110</id>
    <state>AL</state>
    <Sample>4.230000000000000e+002</Sample>
    <TotalPaid>5.928581860000000e+008</TotalPaid>
    <annualReportRate>1.206000000000000e-001</annualReportRate>
    <operatingRate>3.060000000000000e-002</operatingRate>
    <fraudRate>6.100000000000000e-003</fraudRate>
    <underpaymentRate>1.200000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.218000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>111</id>
    <state>AR</state>
    <Sample>4.120000000000000e+002</Sample>
    <TotalPaid>5.676173630000000e+008</TotalPaid>
    <annualReportRate>1.031000000000000e-001</annualReportRate>
    <operatingRate>9.669999999999999e-002</operatingRate>
    <fraudRate>6.090000000000000e-002</fraudRate>
    <underpaymentRate>1.520000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>1.183000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>112</id>
    <state>AZ</state>
    <Sample>4.940000000000000e+002</Sample>
    <TotalPaid>8.923369400000000e+008</TotalPaid>
    <annualReportRate>2.007000000000000e-001</annualReportRate>
    <operatingRate>1.038000000000000e-001</operatingRate>
    <fraudRate>6.110000000000000e-002</fraudRate>
    <underpaymentRate>7.000000000000000e-004</underpaymentRate>
    <ipiaImproperPaymentRate>2.014000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>113</id>
    <state>CA</state>
    <Sample>5.480000000000000e+002</Sample>
    <TotalPaid>1.023900749200000e+010</TotalPaid>
    <annualReportRate>6.210000000000000e-002</annualReportRate>
    <operatingRate>3.830000000000000e-002</operatingRate>
    <fraudRate>2.710000000000000e-002</fraudRate>
    <underpaymentRate>2.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>6.440000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>114</id>
    <state>CO</state>
    <Sample>3.830000000000000e+002</Sample>
    <TotalPaid>1.036449176000000e+009</TotalPaid>
    <annualReportRate>1.732000000000000e-001</annualReportRate>
    <operatingRate>6.670000000000000e-002</operatingRate>
    <fraudRate>5.000000000000000e-003</fraudRate>
    <underpaymentRate>4.700000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.779000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>115</id>
    <state>CT</state>
    <Sample>4.220000000000000e+002</Sample>
    <TotalPaid>1.208200291000000e+009</TotalPaid>
    <annualReportRate>4.120000000000000e-002</annualReportRate>
    <operatingRate>2.480000000000000e-002</operatingRate>
    <fraudRate>1.800000000000000e-002</fraudRate>
    <underpaymentRate>3.600000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>4.480000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>116</id>
    <state>DC</state>
    <Sample>3.600000000000000e+002</Sample>
    <TotalPaid>2.077295830000000e+008</TotalPaid>
    <annualReportRate>7.850000000000000e-002</annualReportRate>
    <operatingRate>5.710000000000000e-002</operatingRate>
    <fraudRate>3.320000000000000e-002</fraudRate>
    <underpaymentRate>1.020000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>8.870000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>117</id>
    <state>DE</state>
    <Sample>3.140000000000000e+002</Sample>
    <TotalPaid>1.777961650000000e+008</TotalPaid>
    <annualReportRate>9.080000000000001e-002</annualReportRate>
    <operatingRate>7.910000000000000e-002</operatingRate>
    <fraudRate>3.240000000000000e-002</fraudRate>
    <underpaymentRate>7.500000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>9.830000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>118</id>
    <state>FL</state>
    <Sample>4.140000000000000e+002</Sample>
    <TotalPaid>2.729230574000000e+009</TotalPaid>
    <annualReportRate>7.380000000000000e-002</annualReportRate>
    <operatingRate>6.120000000000000e-002</operatingRate>
    <fraudRate>1.490000000000000e-002</fraudRate>
    <underpaymentRate>3.600000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>7.990000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>119</id>
    <state>GA</state>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>120</id>
    <state>HI</state>
    <Sample>3.190000000000000e+002</Sample>
    <TotalPaid>3.801665050000000e+008</TotalPaid>
    <annualReportRate>5.720000000000000e-002</annualReportRate>
    <operatingRate>1.730000000000000e-002</operatingRate>
    <fraudRate>7.000000000000000e-003</fraudRate>
    <underpaymentRate>3.000000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>6.820000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>121</id>
    <state>IA</state>
    <Sample>4.800000000000000e+002</Sample>
    <TotalPaid>7.065262740000000e+008</TotalPaid>
    <annualReportRate>1.156000000000000e-001</annualReportRate>
    <operatingRate>5.310000000000000e-002</operatingRate>
    <fraudRate>2.600000000000000e-003</fraudRate>
    <underpaymentRate>1.140000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>1.270000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>122</id>
    <state>ID</state>
    <Sample>4.030000000000000e+002</Sample>
    <TotalPaid>3.316587310000000e+008</TotalPaid>
    <annualReportRate>1.067000000000000e-001</annualReportRate>
    <operatingRate>7.160000000000000e-002</operatingRate>
    <fraudRate>3.390000000000000e-002</fraudRate>
    <underpaymentRate>3.100000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.098000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>123</id>
    <state>IL</state>
    <Sample>4.970000000000000e+002</Sample>
    <TotalPaid>3.999167907000000e+009</TotalPaid>
    <annualReportRate>1.136000000000000e-001</annualReportRate>
    <operatingRate>8.220000000000000e-002</operatingRate>
    <fraudRate>1.810000000000000e-002</fraudRate>
    <underpaymentRate>6.200000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.198000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>124</id>
    <state>IN</state>
    <Sample>4.740000000000000e+002</Sample>
    <TotalPaid>1.396045881000000e+009</TotalPaid>
    <annualReportRate>5.064000000000000e-001</annualReportRate>
    <operatingRate>5.450000000000000e-002</operatingRate>
    <fraudRate>2.000000000000000e-002</fraudRate>
    <underpaymentRate>3.100000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>5.095000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>125</id>
    <state>KS</state>
    <Sample>4.220000000000000e+002</Sample>
    <TotalPaid>7.124210820000000e+008</TotalPaid>
    <annualReportRate>7.520000000000000e-002</annualReportRate>
    <operatingRate>6.850000000000001e-002</operatingRate>
    <fraudRate>3.350000000000000e-002</fraudRate>
    <underpaymentRate>6.000000000000000e-004</underpaymentRate>
    <ipiaImproperPaymentRate>7.580000000000001e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>126</id>
    <state>KY</state>
    <Sample>4.240000000000000e+002</Sample>
    <TotalPaid>8.218883330000000e+008</TotalPaid>
    <annualReportRate>3.940000000000000e-002</annualReportRate>
    <operatingRate>3.170000000000000e-002</operatingRate>
    <fraudRate>1.330000000000000e-002</fraudRate>
    <underpaymentRate>5.900000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>4.530000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>127</id>
    <state>LA</state>
    <Sample>4.710000000000000e+002</Sample>
    <TotalPaid>5.231482900000000e+008</TotalPaid>
    <annualReportRate>5.125999999999999e-001</annualReportRate>
    <operatingRate>1.674000000000000e-001</operatingRate>
    <fraudRate>7.110000000000000e-002</fraudRate>
    <underpaymentRate>1.730000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>5.299000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>128</id>
    <state>MA</state>
    <Sample>5.520000000000000e+002</Sample>
    <TotalPaid>2.380612076000000e+009</TotalPaid>
    <annualReportRate>3.340000000000000e-002</annualReportRate>
    <operatingRate>2.380000000000000e-002</operatingRate>
    <fraudRate>1.370000000000000e-002</fraudRate>
    <underpaymentRate>1.600000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>4.930000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>129</id>
    <state>MD</state>
    <Sample>4.850000000000000e+002</Sample>
    <TotalPaid>1.022162535000000e+009</TotalPaid>
    <annualReportRate>9.090000000000000e-002</annualReportRate>
    <operatingRate>5.640000000000000e-002</operatingRate>
    <fraudRate>2.630000000000000e-002</fraudRate>
    <underpaymentRate>2.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>9.320000000000001e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>130</id>
    <state>ME</state>
    <Sample>3.930000000000000e+002</Sample>
    <TotalPaid>2.370279720000000e+008</TotalPaid>
    <annualReportRate>1.385000000000000e-001</annualReportRate>
    <operatingRate>4.500000000000000e-002</operatingRate>
    <fraudRate>9.200000000000000e-003</fraudRate>
    <underpaymentRate>2.700000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.413000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>131</id>
    <state>MI</state>
    <Sample>4.800000000000000e+002</Sample>
    <TotalPaid>2.853769303000000e+009</TotalPaid>
    <annualReportRate>8.480000000000000e-002</annualReportRate>
    <operatingRate>6.060000000000000e-002</operatingRate>
    <fraudRate>1.090000000000000e-002</fraudRate>
    <underpaymentRate>5.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>9.010000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>132</id>
    <state>MN</state>
    <Sample>4.610000000000000e+002</Sample>
    <TotalPaid>1.458670505000000e+009</TotalPaid>
    <annualReportRate>6.440000000000000e-002</annualReportRate>
    <operatingRate>5.660000000000000e-002</operatingRate>
    <fraudRate>4.900000000000000e-003</fraudRate>
    <underpaymentRate>4.500000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>6.890000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>133</id>
    <state>MO</state>
    <Sample>4.060000000000000e+002</Sample>
    <TotalPaid>9.086029790000000e+008</TotalPaid>
    <annualReportRate>6.430000000000000e-002</annualReportRate>
    <operatingRate>5.540000000000000e-002</operatingRate>
    <fraudRate>2.870000000000000e-002</fraudRate>
    <underpaymentRate>1.380000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>7.810000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>134</id>
    <state>MS</state>
    <Sample>5.190000000000000e+002</Sample>
    <TotalPaid>2.858515770000000e+008</TotalPaid>
    <annualReportRate>1.633000000000000e-001</annualReportRate>
    <operatingRate>7.890000000000000e-002</operatingRate>
    <fraudRate>4.760000000000000e-002</fraudRate>
    <underpaymentRate>3.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.666000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>135</id>
    <state>MT</state>
    <Sample>2.700000000000000e+002</Sample>
    <TotalPaid>1.336921150000000e+008</TotalPaid>
    <annualReportRate>6.050000000000000e-002</annualReportRate>
    <operatingRate>4.880000000000000e-002</operatingRate>
    <fraudRate>2.200000000000000e-003</fraudRate>
    <underpaymentRate>1.060000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>7.110000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>136</id>
    <state>NC</state>
    <Sample>5.200000000000000e+002</Sample>
    <TotalPaid>2.554169883000000e+009</TotalPaid>
    <annualReportRate>7.679999999999999e-002</annualReportRate>
    <operatingRate>5.590000000000000e-002</operatingRate>
    <fraudRate>1.840000000000000e-002</fraudRate>
    <underpaymentRate>4.200000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>8.100000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>137</id>
    <state>ND</state>
    <Sample>3.600000000000000e+002</Sample>
    <TotalPaid>8.233573000000000e+007</TotalPaid>
    <annualReportRate>6.940000000000000e-002</annualReportRate>
    <operatingRate>3.250000000000000e-002</operatingRate>
    <fraudRate>1.370000000000000e-002</fraudRate>
    <underpaymentRate>1.900000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>7.130000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>138</id>
    <state>NE</state>
    <Sample>3.570000000000000e+002</Sample>
    <TotalPaid>2.055791820000000e+008</TotalPaid>
    <annualReportRate>1.680000000000000e-001</annualReportRate>
    <operatingRate>5.320000000000000e-002</operatingRate>
    <fraudRate>1.380000000000000e-002</fraudRate>
    <underpaymentRate>2.600000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.706000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>139</id>
    <state>NH</state>
    <Sample>2.750000000000000e+002</Sample>
    <TotalPaid>2.262068310000000e+008</TotalPaid>
    <annualReportRate>4.400000000000000e-002</annualReportRate>
    <operatingRate>3.700000000000000e-002</operatingRate>
    <fraudRate>2.060000000000000e-002</fraudRate>
    <underpaymentRate>7.400000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>5.140000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>140</id>
    <state>NJ</state>
    <Sample>4.960000000000000e+002</Sample>
    <TotalPaid>3.247905332000000e+009</TotalPaid>
    <annualReportRate>1.216000000000000e-001</annualReportRate>
    <operatingRate>8.190000000000000e-002</operatingRate>
    <fraudRate>9.700000000000000e-003</fraudRate>
    <underpaymentRate>1.380000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>1.354000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>141</id>
    <state>NM</state>
    <Sample>5.010000000000000e+002</Sample>
    <TotalPaid>3.414436590000000e+008</TotalPaid>
    <annualReportRate>3.066000000000000e-001</annualReportRate>
    <operatingRate>8.440000000000000e-002</operatingRate>
    <fraudRate>4.140000000000000e-002</fraudRate>
    <underpaymentRate>8.400000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>3.151000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>142</id>
    <state>NV</state>
    <Sample>4.710000000000000e+002</Sample>
    <TotalPaid>9.781010490000000e+008</TotalPaid>
    <annualReportRate>9.229999999999999e-002</annualReportRate>
    <operatingRate>8.850000000000000e-002</operatingRate>
    <fraudRate>5.350000000000000e-002</fraudRate>
    <underpaymentRate>4.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>9.660000000000001e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>143</id>
    <state>NY</state>
    <Sample>4.810000000000000e+002</Sample>
    <TotalPaid>4.491898452000000e+009</TotalPaid>
    <annualReportRate>6.510000000000001e-002</annualReportRate>
    <operatingRate>4.960000000000000e-002</operatingRate>
    <fraudRate>3.460000000000000e-002</fraudRate>
    <underpaymentRate>5.500000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>7.049999999999999e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>144</id>
    <state>OH</state>
    <Sample>5.070000000000000e+002</Sample>
    <TotalPaid>2.336506850000000e+009</TotalPaid>
    <annualReportRate>1.079000000000000e-001</annualReportRate>
    <operatingRate>3.640000000000000e-002</operatingRate>
    <fraudRate>2.140000000000000e-002</fraudRate>
    <underpaymentRate>8.699999999999999e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.166000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>145</id>
    <state>OK</state>
    <Sample>4.800000000000000e+002</Sample>
    <TotalPaid>5.123420130000000e+008</TotalPaid>
    <annualReportRate>5.510000000000000e-002</annualReportRate>
    <operatingRate>4.220000000000000e-002</operatingRate>
    <fraudRate>4.500000000000000e-003</fraudRate>
    <underpaymentRate>1.900000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>5.690000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>146</id>
    <state>OR</state>
    <Sample>4.810000000000000e+002</Sample>
    <TotalPaid>1.292406831000000e+009</TotalPaid>
    <annualReportRate>1.273000000000000e-001</annualReportRate>
    <operatingRate>1.056000000000000e-001</operatingRate>
    <fraudRate>4.230000000000000e-002</fraudRate>
    <underpaymentRate>6.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.336000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>147</id>
    <state>PA</state>
    <Sample>4.280000000000000e+002</Sample>
    <TotalPaid>4.335931594000000e+009</TotalPaid>
    <annualReportRate>1.037000000000000e-001</annualReportRate>
    <operatingRate>8.260000000000001e-002</operatingRate>
    <fraudRate>5.160000000000000e-002</fraudRate>
    <underpaymentRate>4.500000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.082000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>148</id>
    <state>PR</state>
    <Sample>4.760000000000000e+002</Sample>
    <TotalPaid>3.062163780000000e+008</TotalPaid>
    <annualReportRate>8.740000000000001e-002</annualReportRate>
    <operatingRate>7.280000000000000e-002</operatingRate>
    <fraudRate>6.410000000000000e-002</fraudRate>
    <underpaymentRate>1.530000000000000e-002</underpaymentRate>
    <ipiaImproperPaymentRate>1.027000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>149</id>
    <state>RI</state>
    <Sample>4.850000000000000e+002</Sample>
    <TotalPaid>3.453982710000000e+008</TotalPaid>
    <annualReportRate>4.980000000000000e-002</annualReportRate>
    <operatingRate>3.280000000000000e-002</operatingRate>
    <fraudRate>2.740000000000000e-002</fraudRate>
    <underpaymentRate>3.900000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>5.370000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>150</id>
    <state>SC</state>
    <Sample>4.610000000000000e+002</Sample>
    <TotalPaid>7.445019110000000e+008</TotalPaid>
    <annualReportRate>1.268000000000000e-001</annualReportRate>
    <operatingRate>7.570000000000000e-002</operatingRate>
    <fraudRate>2.720000000000000e-002</fraudRate>
    <underpaymentRate>3.000000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.298000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>151</id>
    <state>SD</state>
    <Sample>3.630000000000000e+002</Sample>
    <TotalPaid>6.001390900000000e+007</TotalPaid>
    <annualReportRate>1.139000000000000e-001</annualReportRate>
    <operatingRate>4.390000000000000e-002</operatingRate>
    <fraudRate>4.080000000000000e-002</fraudRate>
    <underpaymentRate>3.400000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.173000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>152</id>
    <state>TN</state>
    <Sample>4.040000000000000e+002</Sample>
    <TotalPaid>7.725366200000000e+008</TotalPaid>
    <annualReportRate>1.468000000000000e-001</annualReportRate>
    <operatingRate>5.680000000000000e-002</operatingRate>
    <fraudRate>2.860000000000000e-002</fraudRate>
    <underpaymentRate>4.600000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.514000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>153</id>
    <state>TX</state>
    <Sample>4.910000000000000e+002</Sample>
    <TotalPaid>3.531903295000000e+009</TotalPaid>
    <annualReportRate>1.305000000000000e-001</annualReportRate>
    <operatingRate>5.530000000000000e-002</operatingRate>
    <fraudRate>9.299999999999999e-003</fraudRate>
    <underpaymentRate>4.700000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.352000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>154</id>
    <state>UT</state>
    <Sample>4.760000000000000e+002</Sample>
    <TotalPaid>4.673553880000000e+008</TotalPaid>
    <annualReportRate>8.680000000000000e-002</annualReportRate>
    <operatingRate>5.580000000000000e-002</operatingRate>
    <fraudRate>2.580000000000000e-002</fraudRate>
    <underpaymentRate>6.900000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>9.370000000000001e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>155</id>
    <state>VA</state>
    <Sample>4.000000000000000e+002</Sample>
    <TotalPaid>1.012453694000000e+009</TotalPaid>
    <annualReportRate>1.832000000000000e-001</annualReportRate>
    <operatingRate>6.430000000000000e-002</operatingRate>
    <fraudRate>1.420000000000000e-002</fraudRate>
    <underpaymentRate>1.900000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.891000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>156</id>
    <state>VT</state>
    <Sample>2.960000000000000e+002</Sample>
    <TotalPaid>1.645125020000000e+008</TotalPaid>
    <annualReportRate>3.200000000000000e-002</annualReportRate>
    <operatingRate>2.890000000000000e-002</operatingRate>
    <fraudRate>6.100000000000000e-003</fraudRate>
    <underpaymentRate>7.400000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>3.940000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>157</id>
    <state>WA</state>
    <Sample>3.700000000000000e+002</Sample>
    <TotalPaid>2.320259160000000e+009</TotalPaid>
    <annualReportRate>1.087000000000000e-001</annualReportRate>
    <operatingRate>2.710000000000000e-002</operatingRate>
    <fraudRate>8.200000000000001e-003</fraudRate>
    <underpaymentRate>2.100000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.109000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>158</id>
    <state>WI</state>
    <Sample>4.370000000000000e+002</Sample>
    <TotalPaid>1.669396732000000e+009</TotalPaid>
    <annualReportRate>1.310000000000000e-001</annualReportRate>
    <operatingRate>5.020000000000000e-002</operatingRate>
    <fraudRate>1.670000000000000e-002</fraudRate>
    <underpaymentRate>5.300000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.363000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>159</id>
    <state>WV</state>
    <Sample>4.500000000000000e+002</Sample>
    <TotalPaid>3.175516680000000e+008</TotalPaid>
    <annualReportRate>6.750000000000000e-002</annualReportRate>
    <operatingRate>2.510000000000000e-002</operatingRate>
    <fraudRate>6.700000000000000e-003</fraudRate>
    <underpaymentRate>3.700000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>7.640000000000000e-002</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_rate>
    <id>160</id>
    <state>WY</state>
    <Sample>3.610000000000000e+002</Sample>
    <TotalPaid>1.462072760000000e+008</TotalPaid>
    <annualReportRate>1.440000000000000e-001</annualReportRate>
    <operatingRate>7.439999999999999e-002</operatingRate>
    <fraudRate>4.710000000000000e-002</fraudRate>
    <underpaymentRate>1.200000000000000e-003</underpaymentRate>
    <ipiaImproperPaymentRate>1.481000000000000e-001</ipiaImproperPaymentRate>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_rate>
  <IPIA_causeByState>
    <id>107</id>
    <state>US</state>
    <bamSample>2.213600000000000e+004</bamSample>
    <amountPaid>68480003984.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>7239470556.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.057000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>2.940000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.920000000000000e-002</workSearchIssues>
    <separationIssues>2.080000000000000e-002</separationIssues>
    <esRegistrationIssues>1.360000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>5.700000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>5.600000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>4.400000000000000e-003</otherEligibleIssue>
    <otherIssues>3.700000000000000e-003</otherIssues>
    <otherBenifits>2.600000000000000e-003</otherBenifits>
    <dependentsAllow>7.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>108</id>
    <state>AK</state>
    <bamSample>4.830000000000000e+002</bamSample>
    <amountPaid>214231939.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>21987863.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.026000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>2.610000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>2.800000000000000e-003</separationIssues>
    <esRegistrationIssues>5.800000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>2.200000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>6.300000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>1.800000000000000e-003</otherIssues>
    <otherBenifits>2.300000000000000e-003</otherBenifits>
    <dependentsAllow>3.200000000000000e-003</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>109</id>
    <state>AL</state>
    <bamSample>4.230000000000000e+002</bamSample>
    <amountPaid>592858186.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>71526901.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.206000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>1.530000000000000e-002</benefitYearEarnings>
    <workSearchIssues>9.500000000000000e-003</workSearchIssues>
    <separationIssues>1.140000000000000e-002</separationIssues>
    <esRegistrationIssues>7.900000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>0.000000000000000e+000</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>5.400000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>110</id>
    <state>AR</state>
    <bamSample>4.120000000000000e+002</bamSample>
    <amountPaid>567617363.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>58528206.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.031000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>6.990000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.000000000000000e-003</workSearchIssues>
    <separationIssues>1.720000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>1.700000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>3.000000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>8.000000000000000e-003</otherIssues>
    <otherBenifits>1.300000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>111</id>
    <state>AZ</state>
    <bamSample>4.940000000000000e+002</bamSample>
    <amountPaid>892336940.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>179070071.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>2.007000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>4.130000000000000e-002</benefitYearEarnings>
    <workSearchIssues>9.240000000000000e-002</workSearchIssues>
    <separationIssues>4.500000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>1.600000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.650000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>1.800000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>2.000000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>112</id>
    <state>CA</state>
    <bamSample>5.480000000000000e+002</bamSample>
    <amountPaid>10239007492.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>636035560.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.210000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>2.480000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.090000000000000e-002</separationIssues>
    <esRegistrationIssues>6.100000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>3.900000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>4.100000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>6.000000000000000e-004</otherEligibleIssue>
    <otherIssues>1.110000000000000e-002</otherIssues>
    <otherBenifits>6.000000000000000e-004</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>113</id>
    <state>CO</state>
    <bamSample>3.830000000000000e+002</bamSample>
    <amountPaid>1036449176.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>179476668.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.732000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>3.020000000000000e-002</benefitYearEarnings>
    <workSearchIssues>8.440000000000000e-002</workSearchIssues>
    <separationIssues>2.140000000000000e-002</separationIssues>
    <esRegistrationIssues>1.110000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>5.600000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>4.100000000000000e-003</otherEligibleIssue>
    <otherIssues>1.300000000000000e-003</otherIssues>
    <otherBenifits>1.500000000000000e-002</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>114</id>
    <state>CT</state>
    <bamSample>4.220000000000000e+002</bamSample>
    <amountPaid>1208200291.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>49751416.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>4.120000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.550000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.000000000000000e-004</workSearchIssues>
    <separationIssues>6.200000000000000e-003</separationIssues>
    <esRegistrationIssues>4.000000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>6.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>9.500000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>3.100000000000000e-003</otherEligibleIssue>
    <otherIssues>7.000000000000000e-004</otherIssues>
    <otherBenifits>1.100000000000000e-003</otherBenifits>
    <dependentsAllow>4.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>115</id>
    <state>DC</state>
    <bamSample>3.600000000000000e+002</bamSample>
    <amountPaid>207729583.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>16415093.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>7.900000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>5.300000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>2.060000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>1.300000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>4.000000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>1.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>116</id>
    <state>DE</state>
    <bamSample>3.140000000000000e+002</bamSample>
    <amountPaid>177796165.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>16151619.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>9.080000000000001e-002</percentDollarsPaidInError>
    <benefitYearEarnings>3.240000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.700000000000000e-003</workSearchIssues>
    <separationIssues>1.800000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>1.800000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.310000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>6.700000000000000e-003</otherEligibleIssue>
    <otherIssues>7.300000000000000e-003</otherIssues>
    <otherBenifits>8.900000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>117</id>
    <state>FL</state>
    <bamSample>4.140000000000000e+002</bamSample>
    <amountPaid>2729230574.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>208162125.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>7.630000000000001e-002</percentDollarsPaidInError>
    <benefitYearEarnings>2.750000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.100000000000000e-003</workSearchIssues>
    <separationIssues>2.310000000000000e-002</separationIssues>
    <esRegistrationIssues>6.400000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>8.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>1.060000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>5.900000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>118</id>
    <state>GA</state>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>119</id>
    <state>HI</state>
    <bamSample>3.190000000000000e+002</bamSample>
    <amountPaid>380166505.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>24791738.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.519999999999999e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.730000000000000e-002</benefitYearEarnings>
    <workSearchIssues>3.700000000000000e-003</workSearchIssues>
    <separationIssues>9.800000000000000e-003</separationIssues>
    <esRegistrationIssues>3.150000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>2.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>2.600000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>120</id>
    <state>IA</state>
    <bamSample>4.800000000000000e+002</bamSample>
    <amountPaid>706526274.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>81646278.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.156000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>2.100000000000000e-002</benefitYearEarnings>
    <workSearchIssues>7.200000000000000e-003</workSearchIssues>
    <separationIssues>3.930000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>2.800000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>5.900000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>8.699999999999999e-003</otherEligibleIssue>
    <otherIssues>2.310000000000000e-002</otherIssues>
    <otherBenifits>5.400000000000000e-003</otherBenifits>
    <dependentsAllow>2.200000000000000e-003</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>121</id>
    <state>ID</state>
    <bamSample>4.030000000000000e+002</bamSample>
    <amountPaid>331658731.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>35388198.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.067000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>4.790000000000000e-002</benefitYearEarnings>
    <workSearchIssues>3.110000000000000e-002</workSearchIssues>
    <separationIssues>7.600000000000000e-003</separationIssues>
    <esRegistrationIssues>3.900000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>3.700000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>6.500000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>6.000000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>122</id>
    <state>IL</state>
    <bamSample>4.970000000000000e+002</bamSample>
    <amountPaid>3999167907.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>454348863.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.136000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>3.110000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.760000000000000e-002</workSearchIssues>
    <separationIssues>9.200000000000000e-003</separationIssues>
    <esRegistrationIssues>3.800000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>2.500000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.500000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>2.690000000000000e-002</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>1.400000000000000e-003</otherBenifits>
    <dependentsAllow>9.500000000000000e-003</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>123</id>
    <state>IN</state>
    <bamSample>4.740000000000000e+002</bamSample>
    <amountPaid>1396045881.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>708407993.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>5.074000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>3.230000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.057000000000000e-001</workSearchIssues>
    <separationIssues>4.980000000000000e-002</separationIssues>
    <esRegistrationIssues>1.899000000000000e-001</esRegistrationIssues>
    <basePeriodWagesIssues>1.800000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>5.600000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>3.000000000000000e-003</otherEligibleIssue>
    <otherIssues>6.400000000000000e-003</otherIssues>
    <otherBenifits>1.290000000000000e-002</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>124</id>
    <state>KS</state>
    <bamSample>4.220000000000000e+002</bamSample>
    <amountPaid>712421082.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>53572025.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>7.520000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>3.490000000000000e-002</benefitYearEarnings>
    <workSearchIssues>9.000000000000000e-004</workSearchIssues>
    <separationIssues>3.110000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>1.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>1.500000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>5.800000000000000e-003</otherEligibleIssue>
    <otherIssues>9.000000000000000e-004</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>125</id>
    <state>KY</state>
    <bamSample>4.240000000000000e+002</bamSample>
    <amountPaid>821888333.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>32390091.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>3.940000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.870000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>8.699999999999999e-003</separationIssues>
    <esRegistrationIssues>1.500000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>0.000000000000000e+000</basePeriodWagesIssues>
    <AbleAndAvailable>1.700000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>6.200000000000000e-003</otherIssues>
    <otherBenifits>2.600000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>126</id>
    <state>LA</state>
    <bamSample>4.710000000000000e+002</bamSample>
    <amountPaid>523148290.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>268169689.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>5.125999999999999e-001</percentDollarsPaidInError>
    <benefitYearEarnings>8.760000000000000e-002</benefitYearEarnings>
    <workSearchIssues>5.590000000000000e-002</workSearchIssues>
    <separationIssues>6.570000000000000e-002</separationIssues>
    <esRegistrationIssues>2.874000000000000e-001</esRegistrationIssues>
    <basePeriodWagesIssues>1.100000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>2.000000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.100000000000000e-003</otherEligibleIssue>
    <otherIssues>3.600000000000000e-003</otherIssues>
    <otherBenifits>8.300000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>127</id>
    <state>MA</state>
    <bamSample>5.520000000000000e+002</bamSample>
    <amountPaid>2380612076.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>79432777.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>3.340000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.740000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>3.700000000000000e-003</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>5.900000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>2.300000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>3.700000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>4.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>128</id>
    <state>MD</state>
    <bamSample>4.850000000000000e+002</bamSample>
    <amountPaid>1022162535.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>92907069.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>9.090000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>4.000000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.740000000000000e-002</workSearchIssues>
    <separationIssues>1.120000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>3.400000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>2.200000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>6.600000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>1.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>129</id>
    <state>ME</state>
    <bamSample>3.930000000000000e+002</bamSample>
    <amountPaid>237027972.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>32836708.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.385000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>1.220000000000000e-002</benefitYearEarnings>
    <workSearchIssues>6.580000000000000e-002</workSearchIssues>
    <separationIssues>1.090000000000000e-002</separationIssues>
    <esRegistrationIssues>2.360000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>5.100000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.370000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>6.400000000000000e-003</otherEligibleIssue>
    <otherIssues>8.000000000000000e-004</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>1.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>130</id>
    <state>MI</state>
    <bamSample>4.800000000000000e+002</bamSample>
    <amountPaid>2853769303.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>242106739.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>8.480000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>3.050000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.350000000000000e-002</separationIssues>
    <esRegistrationIssues>4.900000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.670000000000000e-002</basePeriodWagesIssues>
    <AbleAndAvailable>6.900000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>9.299999999999999e-003</otherEligibleIssue>
    <otherIssues>2.500000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>6.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>131</id>
    <state>MN</state>
    <bamSample>4.610000000000000e+002</bamSample>
    <amountPaid>1458670505.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>93905995.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.440000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>2.240000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.510000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>3.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>1.390000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>4.400000000000000e-003</otherEligibleIssue>
    <otherIssues>3.300000000000000e-003</otherIssues>
    <otherBenifits>5.100000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>132</id>
    <state>MO</state>
    <bamSample>4.060000000000000e+002</bamSample>
    <amountPaid>908602979.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>58433658.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.430000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>2.090000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.200000000000000e-003</workSearchIssues>
    <separationIssues>1.560000000000000e-002</separationIssues>
    <esRegistrationIssues>7.000000000000000e-004</esRegistrationIssues>
    <basePeriodWagesIssues>2.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>8.400000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>5.600000000000000e-003</otherEligibleIssue>
    <otherIssues>5.300000000000000e-003</otherIssues>
    <otherBenifits>5.500000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>133</id>
    <state>MS</state>
    <bamSample>5.190000000000000e+002</bamSample>
    <amountPaid>285851577.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>46671145.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.633000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>4.410000000000000e-002</benefitYearEarnings>
    <workSearchIssues>3.400000000000000e-003</workSearchIssues>
    <separationIssues>2.830000000000000e-002</separationIssues>
    <esRegistrationIssues>7.310000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>3.900000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.200000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>2.800000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>6.400000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>134</id>
    <state>MT</state>
    <bamSample>2.700000000000000e+002</bamSample>
    <amountPaid>133692115.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>8086181.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.050000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>3.480000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.020000000000000e-002</workSearchIssues>
    <separationIssues>5.000000000000000e-003</separationIssues>
    <esRegistrationIssues>1.600000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>0.000000000000000e+000</basePeriodWagesIssues>
    <AbleAndAvailable>6.500000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>2.400000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>135</id>
    <state>NC</state>
    <bamSample>5.200000000000000e+002</bamSample>
    <amountPaid>2554169883.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>196133309.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>7.679999999999999e-002</percentDollarsPaidInError>
    <benefitYearEarnings>3.170000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.800000000000000e-003</workSearchIssues>
    <separationIssues>3.070000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>3.800000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>2.800000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.900000000000000e-003</otherEligibleIssue>
    <otherIssues>3.000000000000000e-004</otherIssues>
    <otherBenifits>3.700000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>136</id>
    <state>ND</state>
    <bamSample>3.600000000000000e+002</bamSample>
    <amountPaid>82335730.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>5711224.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.940000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.520000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.400000000000000e-002</workSearchIssues>
    <separationIssues>9.100000000000000e-003</separationIssues>
    <esRegistrationIssues>1.870000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>4.100000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>2.900000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>5.400000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>137</id>
    <state>NE</state>
    <bamSample>3.570000000000000e+002</bamSample>
    <amountPaid>205579182.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>34542504.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.680000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>2.790000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.210000000000000e-002</workSearchIssues>
    <separationIssues>1.840000000000000e-002</separationIssues>
    <esRegistrationIssues>7.720000000000001e-002</esRegistrationIssues>
    <basePeriodWagesIssues>6.500000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>2.900000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>6.300000000000000e-003</otherEligibleIssue>
    <otherIssues>3.600000000000000e-003</otherIssues>
    <otherBenifits>3.200000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>138</id>
    <state>NH</state>
    <bamSample>2.750000000000000e+002</bamSample>
    <amountPaid>226206831.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>9942490.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>4.400000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.490000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>8.400000000000000e-003</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>2.900000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.150000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>4.000000000000000e-003</otherIssues>
    <otherBenifits>2.300000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>139</id>
    <state>NJ</state>
    <bamSample>4.960000000000000e+002</bamSample>
    <amountPaid>3247905332.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>395031490.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.216000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>5.210000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.970000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>3.970000000000000e-002</basePeriodWagesIssues>
    <AbleAndAvailable>8.900000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.200000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>140</id>
    <state>NM</state>
    <bamSample>5.010000000000000e+002</bamSample>
    <amountPaid>341443659.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>105428487.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>3.088000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>4.170000000000000e-002</benefitYearEarnings>
    <workSearchIssues>4.600000000000000e-003</workSearchIssues>
    <separationIssues>6.859999999999999e-002</separationIssues>
    <esRegistrationIssues>1.791000000000000e-001</esRegistrationIssues>
    <basePeriodWagesIssues>2.100000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>5.700000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>4.200000000000000e-003</otherEligibleIssue>
    <otherIssues>2.200000000000000e-003</otherIssues>
    <otherBenifits>1.000000000000000e-004</otherBenifits>
    <dependentsAllow>5.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>141</id>
    <state>NV</state>
    <bamSample>4.710000000000000e+002</bamSample>
    <amountPaid>978101049.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>90288255.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>9.229999999999999e-002</percentDollarsPaidInError>
    <benefitYearEarnings>5.950000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.680000000000000e-002</separationIssues>
    <esRegistrationIssues>1.000000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>6.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>4.200000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.030000000000000e-002</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>142</id>
    <state>NY</state>
    <bamSample>4.810000000000000e+002</bamSample>
    <amountPaid>4491898452.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>292295604.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>6.510000000000001e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.800000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>2.930000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>4.200000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>7.100000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>2.400000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>4.200000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>143</id>
    <state>OH</state>
    <bamSample>5.070000000000000e+002</bamSample>
    <amountPaid>2336506850.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>252314089.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.080000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>2.030000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.780000000000000e-002</workSearchIssues>
    <separationIssues>2.120000000000000e-002</separationIssues>
    <esRegistrationIssues>2.400000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>1.390000000000000e-002</basePeriodWagesIssues>
    <AbleAndAvailable>4.600000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>6.000000000000000e-004</otherEligibleIssue>
    <otherIssues>2.500000000000000e-003</otherIssues>
    <otherBenifits>8.000000000000000e-004</otherBenifits>
    <dependentsAllow>2.400000000000000e-003</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>144</id>
    <state>OK</state>
    <bamSample>4.800000000000000e+002</bamSample>
    <amountPaid>512342013.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>28221870.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>5.510000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>2.630000000000000e-002</benefitYearEarnings>
    <workSearchIssues>4.300000000000000e-003</workSearchIssues>
    <separationIssues>9.599999999999999e-003</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>3.700000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>4.000000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>4.900000000000000e-003</otherIssues>
    <otherBenifits>2.200000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>145</id>
    <state>OR</state>
    <bamSample>4.810000000000000e+002</bamSample>
    <amountPaid>1292406831.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>164563186.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.273000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>3.380000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.000000000000000e-002</workSearchIssues>
    <separationIssues>3.650000000000000e-002</separationIssues>
    <esRegistrationIssues>3.300000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>3.050000000000000e-002</AbleAndAvailable>
    <otherEligibleIssue>5.400000000000000e-003</otherEligibleIssue>
    <otherIssues>2.100000000000000e-003</otherIssues>
    <otherBenifits>5.600000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>146</id>
    <state>PA</state>
    <bamSample>4.280000000000000e+002</bamSample>
    <amountPaid>4335931594.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>449799612.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.037000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>4.550000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>3.300000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>4.700000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>1.300000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.030000000000000e-002</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>8.600000000000000e-003</otherBenifits>
    <dependentsAllow>4.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>147</id>
    <state>PR</state>
    <bamSample>4.760000000000000e+002</bamSample>
    <amountPaid>306216378.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>26759116.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>8.740000000000001e-002</percentDollarsPaidInError>
    <benefitYearEarnings>5.340000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.630000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>9.900000000000001e-003</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>4.700000000000000e-003</otherIssues>
    <otherBenifits>3.100000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>148</id>
    <state>RI</state>
    <bamSample>4.850000000000000e+002</bamSample>
    <amountPaid>345398271.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>17187276.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>4.980000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.680000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.500000000000000e-003</workSearchIssues>
    <separationIssues>1.040000000000000e-002</separationIssues>
    <esRegistrationIssues>7.800000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>4.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>5.400000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>2.500000000000000e-003</otherEligibleIssue>
    <otherIssues>3.400000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>5.000000000000000e-004</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>149</id>
    <state>SC</state>
    <bamSample>4.610000000000000e+002</bamSample>
    <amountPaid>744501911.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>94437442.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.268000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>5.480000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.960000000000000e-002</separationIssues>
    <esRegistrationIssues>3.660000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>2.600000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>8.900000000000000e-003</otherEligibleIssue>
    <otherIssues>2.800000000000000e-003</otherIssues>
    <otherBenifits>1.400000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>150</id>
    <state>SD</state>
    <bamSample>3.630000000000000e+002</bamSample>
    <amountPaid>60013909.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>6836716.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.139000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>1.040000000000000e-002</benefitYearEarnings>
    <workSearchIssues>7.030000000000000e-002</workSearchIssues>
    <separationIssues>1.940000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>4.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>3.600000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>2.600000000000000e-003</otherEligibleIssue>
    <otherIssues>2.400000000000000e-003</otherIssues>
    <otherBenifits>4.900000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>151</id>
    <state>TN</state>
    <bamSample>4.040000000000000e+002</bamSample>
    <amountPaid>772536620.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>113726736.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.472000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>3.860000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>1.620000000000000e-002</separationIssues>
    <esRegistrationIssues>8.090000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>9.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>6.000000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>4.700000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>152</id>
    <state>TX</state>
    <bamSample>4.910000000000000e+002</bamSample>
    <amountPaid>3531903295.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>460861299.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.305000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>1.630000000000000e-002</benefitYearEarnings>
    <workSearchIssues>4.270000000000000e-002</workSearchIssues>
    <separationIssues>4.500000000000000e-002</separationIssues>
    <esRegistrationIssues>7.000000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>4.300000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>9.599999999999999e-003</AbleAndAvailable>
    <otherEligibleIssue>6.000000000000000e-004</otherEligibleIssue>
    <otherIssues>5.100000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>153</id>
    <state>UT</state>
    <bamSample>4.760000000000000e+002</bamSample>
    <amountPaid>467355388.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>40577798.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>8.680000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.440000000000000e-002</benefitYearEarnings>
    <workSearchIssues>2.560000000000000e-002</workSearchIssues>
    <separationIssues>2.160000000000000e-002</separationIssues>
    <esRegistrationIssues>1.500000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.800000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>8.000000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>9.200000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>4.700000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>154</id>
    <state>VA</state>
    <bamSample>4.000000000000000e+002</bamSample>
    <amountPaid>1012453694.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>189520822.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.872000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>1.440000000000000e-002</benefitYearEarnings>
    <workSearchIssues>1.149000000000000e-001</workSearchIssues>
    <separationIssues>2.560000000000000e-002</separationIssues>
    <esRegistrationIssues>4.000000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.200000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>5.500000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.460000000000000e-002</otherEligibleIssue>
    <otherIssues>7.100000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>155</id>
    <state>VT</state>
    <bamSample>2.960000000000000e+002</bamSample>
    <amountPaid>164512502.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>5269948.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>3.200000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.850000000000000e-002</benefitYearEarnings>
    <workSearchIssues>0.000000000000000e+000</workSearchIssues>
    <separationIssues>5.000000000000000e-003</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>2.600000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>0.000000000000000e+000</AbleAndAvailable>
    <otherEligibleIssue>4.300000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>1.600000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>156</id>
    <state>WA</state>
    <bamSample>3.700000000000000e+002</bamSample>
    <amountPaid>2320259160.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>252312927.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.087000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>1.370000000000000e-002</benefitYearEarnings>
    <workSearchIssues>7.570000000000000e-002</workSearchIssues>
    <separationIssues>7.900000000000001e-003</separationIssues>
    <esRegistrationIssues>6.000000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.000000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>3.100000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>0.000000000000000e+000</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>1.300000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>157</id>
    <state>WI</state>
    <bamSample>4.370000000000000e+002</bamSample>
    <amountPaid>1669396732.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>221835533.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.329000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>3.390000000000000e-002</benefitYearEarnings>
    <workSearchIssues>6.870000000000000e-002</workSearchIssues>
    <separationIssues>1.320000000000000e-002</separationIssues>
    <esRegistrationIssues>0.000000000000000e+000</esRegistrationIssues>
    <basePeriodWagesIssues>4.700000000000000e-003</basePeriodWagesIssues>
    <AbleAndAvailable>3.900000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>3.000000000000000e-003</otherEligibleIssue>
    <otherIssues>0.000000000000000e+000</otherIssues>
    <otherBenifits>5.500000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>158</id>
    <state>WV</state>
    <bamSample>4.500000000000000e+002</bamSample>
    <amountPaid>317551668.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>23064229.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>7.260000000000000e-002</percentDollarsPaidInError>
    <benefitYearEarnings>1.240000000000000e-002</benefitYearEarnings>
    <workSearchIssues>4.500000000000000e-003</workSearchIssues>
    <separationIssues>1.200000000000000e-002</separationIssues>
    <esRegistrationIssues>3.820000000000000e-002</esRegistrationIssues>
    <basePeriodWagesIssues>9.000000000000000e-004</basePeriodWagesIssues>
    <AbleAndAvailable>1.700000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>1.500000000000000e-003</otherEligibleIssue>
    <otherIssues>1.400000000000000e-003</otherIssues>
    <otherBenifits>0.000000000000000e+000</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
  <IPIA_causeByState>
    <id>159</id>
    <state>WY</state>
    <bamSample>3.610000000000000e+002</bamSample>
    <amountPaid>146207276.0000</amountPaid>
    <estimatedAmountBenefitsOverpaid>21475974.0000</estimatedAmountBenefitsOverpaid>
    <percentDollarsPaidInError>1.469000000000000e-001</percentDollarsPaidInError>
    <benefitYearEarnings>4.750000000000000e-002</benefitYearEarnings>
    <workSearchIssues>3.170000000000000e-002</workSearchIssues>
    <separationIssues>2.190000000000000e-002</separationIssues>
    <esRegistrationIssues>9.400000000000000e-003</esRegistrationIssues>
    <basePeriodWagesIssues>1.410000000000000e-002</basePeriodWagesIssues>
    <AbleAndAvailable>9.700000000000000e-003</AbleAndAvailable>
    <otherEligibleIssue>2.700000000000000e-003</otherEligibleIssue>
    <otherIssues>2.700000000000000e-003</otherIssues>
    <otherBenifits>7.100000000000000e-003</otherBenifits>
    <dependentsAllow>0.000000000000000e+000</dependentsAllow>
    <periodStartDate>2009-07-01T00:00:00</periodStartDate>
    <periodEndDate>2010-06-30T00:00:00</periodEndDate>
  </IPIA_causeByState>
</IPIA2010>