Consolidated Farm Service Agency: Update on the Farm Loan Portfolio (Fact
Sheet, 07/14/95, GAO/RCED-95-223FS).

Pursuant to a congressional request, GAO provided information on the
Department of Agriculture's direct and guaranteed farm loan programs,
focusing on: (1) the levels of outstanding debt on active loans and
amounts owed by delinquent borrowers as of March 31, 1995; (2) losses on
farm loans from fiscal year (FY) 1989 through March 31, 1995; and (3)
new loans to borrowers who were delinquent or whose past defaults
resulted in losses.

GAO found that: (1) as of March 31, 1995, the Consolidated Farm Service
Agency's (CFSA) outstanding principal for active farm loans totalled
$11.9 billion in the direct loan program and $5.9 billion in the
guaranteed loan program; (2) 47 percent of the outstanding principal in
the direct loan program and 4 percent of the outstanding principal in
the guaranteed program was held by delinquent borrowers; (3) farm
ownership loans accounted for $4.7 billion in outstanding principal owed
and emergency disaster assistance loans accounted for $3.2 billion in
outstanding principal; (4) 34 percent of borrowers who owed less than
$200,000 were delinquent, while 93 percent of borrowers who owed over $1
million were delinquent; (5) CFSA incurred $12.4 billion in losses on
direct loans and $300 million in losses on guaranteed loans from FY 1989
through March 31, 1995; (6) the highest losses within the direct loan
program occurred with emergency disaster assistance loans; (7) CFSA made
about $234 million in new direct loans and $214 million in new
guaranteed loans to borrowers after it had incurred losses on their
previous farm loans; and (8) CFSA made an additional $130 million in
loans from FY 1989 to March 31, 1995 under a policy allowing delinquent
borrowers to obtain new loans for operating expenses.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  RCED-95-223FS
     TITLE:  Consolidated Farm Service Agency: Update on the Farm Loan 
             Portfolio
      DATE:  07/14/95
   SUBJECT:  Loan defaults
             Direct loans
             Government guaranteed loans
             Delinquent loans
             Farm credit
             Losses
             Loan repayments
             Risk management
             Farm income stabilization programs
IDENTIFIER:  FmHA Direct Farm Loan Program
             FmHA Guaranteed Farm Loan Program
             
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Cover
================================================================ COVER


Fact Sheet for the Committee on Agriculture, Nutrition, and Forestry,
U.S.  Senate

July 1995

CONSOLIDATED FARM SERVICE AGENCY -
UPDATE ON THE FARM LOAN PORTFOLIO

GAO/RCED-95-223FS

Farm Loan Portfolio


Abbreviations
=============================================================== ABBREV

  CFSA - Consolidated Farm Service Agency
  GAO - General Accounting Office
  USDA - U.S.  Department of Agriculture

Letter
=============================================================== LETTER


B-261638

July 14, 1995

The Honorable Richard G.  Lugar
Chairman
The Honorable Patrick J.  Leahy
Ranking Minority Member
Committee on Agriculture, Nutrition,
 and Forestry
United States Senate

This report responds to your April 7, 1995, request for selected
information on the U.S.  Department of Agriculture's (USDA) direct
and guaranteed farm loan programs.\1 In particular, we are providing
information on the (1) levels of outstanding debt on active loans and
amounts owed by delinquent borrowers as of March 31, 1995; (2) losses
on farm loans from fiscal year 1989 through March 31, 1995; and (3)
new loans to borrowers who are delinquent and to borrowers whose past
defaults resulted in losses.  The information contained in this
report updates information that we have reported previously.  It does
not address the many management and policy issues associated with the
federal farm loan program.  We have addressed these issues in a
number of previous reports and testimonies, the most recent of which
were issued earlier this year.\2

In summary, we found the following: 


--------------------
\1 Historically, farm loans were administered within USDA by the
Farmers Home Administration.  In October 1994, this responsibility
was transferred to the newly created Consolidated Farm Service
Agency. 

\2 High-Risk Series:  Farm Loan Programs (GAO/HR-95-9, Feb.  1995);
Farm Loans:  Actions Needed to Safeguard Taxpayers' Interests
(GAO/T-RCED-95-147, Mar.  31, 1995); Farm Loans:  Actions Needed to
Safeguard Taxpayers' Interests (GAO/T-RCED-95-194, May 18, 1995). 


      OUTSTANDING DEBT AND AMOUNTS
      OWED BY DELINQUENT BORROWERS
---------------------------------------------------------- Letter :0.1

  As of March 31, 1995, the Consolidated Farm Service Agency's (CFSA)
     outstanding principal for active direct and guaranteed farm
     loans to the nation's farmers totaled $17.8 billion--$11.9
     billion in the direct loan program and $5.9 billion in the
     guaranteed loan program. 

  Of the $11.9 billion in outstanding principal in the direct loan
     program, $5.6 billion, or about 47 percent,\3

was held by delinquent borrowers, that is, borrowers who were past
due on their loan payments.\4 Of the $5.9 billion in outstanding
principal in the guaranteed loan program, $211 million, or about 4
percent, was held by delinquent borrowers. 

Since the direct loan portfolio has more problem debt than the
guaranteed loan portfolio, we focused on it and found the following: 

  Farm ownership loans, made for purposes such as buying and
     improving farm land, accounted for the most outstanding
     principal owed--$4.7 billion.  Emergency disaster assistance
     loans, made to farmers whose operations have been substantially
     damaged by adverse weather or other natural disasters, accounted
     for $3.2 billion.  Operating loans ($2.8 billion), economic
     emergency loans\5 ($1.2 billion), and other direct loans ($148
     million) made up the balance of the outstanding principal. 
     While the two types of emergency loans had the highest
     percentage of amounts owed by delinquent borrowers--both over 50
     percent--a substantial portion of the farm ownership and
     operating loans was also held by delinquent borrowers--31 and 45
     percent, respectively. 

  Most outstanding direct loan principal was owed by borrowers who
     owed less than $200,000--$7.4 billion was held by borrowers in
     this category.  On the other hand, $562 million in outstanding
     principal was held by active borrowers whose direct loan
     principal was $1 million or more.  In terms of the percentage
     owed by delinquent borrowers, the rate was about 34 percent for
     those who owed less than $200,000 and 93 percent for those who
     owed $1 million and over. 


--------------------
\3 Because of the timing of payments, the percentage owed by
delinquent borrowers fluctuates significantly during the year.  Most
loans have payments due on January 1.  Loans are not considered
delinquent until payments are 30 days late--that is, not made by
January 31, for most loans.  The percentage of delinquency is lowest
on December 31 and highest on January 31. 

\4 If a borrower was delinquent on any farm loan, the principal on
all farm loans held by the borrower was totaled to calculate the
amount owed by the delinquent borrower. 

\5 Economic emergency loans were made from 1978 through 1984 to allow
farmers to continue operations during a time when there was a serious
lack of agricultural credit or when the costs of production exceeded
the prices farmers received for their products. 


      FARM LOAN LOSSES
---------------------------------------------------------- Letter :0.2

  From fiscal year 1989 through the first half of fiscal year 1995,
     $12.4 billion in principal and interest was lost by reducing or
     forgiving the delinquent debt of direct loan borrowers, and
     about $300 million in losses was incurred on guaranteed loans. 

  Within the direct loan program, the highest losses occurred with
     the emergency disaster assistance loans-- $5.9 billion--followed
     by operating loans--$2.5 billion, economic emergency loans--$2.3
     billion, farm ownership loans--$1.6 billion, and other direct
     loans--$124 million. 

  The largest proportion of the direct loan losses--34
     percent--occurred with borrowers for whom CFSA lost between
     $200,000 and $499,999.  Borrowers for whom CFSA lost less than
     $200,000 accounted for 31 percent of the direct loan losses. 
     Borrowers for whom CFSA lost between $500,000 and $999,999
     accounted for 21 percent of the direct loan losses, and
     borrowers for whom CFSA lost $1 million or more accounted for 15
     percent of the direct loan losses. 


      NEW LOANS TO DELINQUENT
      BORROWERS
---------------------------------------------------------- Letter :0.3

  From fiscal year 1989 through the first 6 months of fiscal year
     1995, CFSA made about $448 million in new direct loans ($234
     million) and new guaranteed loans ($214 million) to borrowers
     after it had incurred losses on their previous farm loans.  As
     of March 31, 1995, about 42 percent of the direct loan borrowers
     were delinquent. 

  CFSA made an additional $130 million in loans from fiscal year 1989
     through the first 6 months of fiscal year 1995 under a
     congressionally directed policy that allows delinquent borrowers
     to obtain new direct loans for operating expenses.  As of March
     31, 1995, about 53 percent of these borrowers were delinquent. 

Section 1 of this report contains information on CFSA's total
outstanding principal and the amounts owed by delinquent borrowers. 
Section 2 presents information on the agency's losses from fiscal
year 1989 through the first 6 months of fiscal year 1995.  Section 3
contains information on loans to delinquent borrowers for the same
period.  In addition, as you requested, appendixes I through IV
provide analyses of various information presented in sections 1
through 3 on a state-by-state basis. 


---------------------------------------------------------- Letter :0.4

To prepare this report, we analyzed information from computerized
databases in CFSA's St.  Louis Finance Office.  We did not verify the
accuracy of the information contained in the agency's databases.  Our
work was performed from April through June 1995 in accordance with
generally accepted government auditing standards. 

We requested comments on a draft of this report from CFSA.  In a
meeting to discuss CFSA's comments, the Acting Deputy Administrator
for Farm Credit Programs and Farm Credit Program staff raised a
number of questions regarding how we presented some of our data and
the scope of our data.  We made changes to address their concerns and
provided the following clarifications: 

  The numbers reported in this report differ from the numbers that
     CFSA routinely reports.  This report lists information on the
     outstanding principal on active loans and excludes information
     on inactive loans, for example, loans that are involved in
     bankruptcy or foreclosure proceedings.  CFSA reports principal
     and interest on all loans. 

  This report lists information on the outstanding principal owed by
     delinquent borrowers on all loans held by those borrowers
     whether or not they are delinquent on all loans.  CFSA reports
     information on the delinquent loans and on past due principal
     and interest payments. 

  This report does not take into account the recovery value of
     security, nor does it reflect any future recovery value that may
     be realized by the sale or conveyance of real estate, chattels,
     and other types of security involved with losses due to debt
     write-downs and write-offs. 

  This report lists losses for a period beginning with fiscal year
     1989.  CFSA's predecessor agency had been prevented by judicial
     decisions in 1984 and 1987 from foreclosing on delinquent
     borrowers.  As a result, the losses since 1989 are probably
     higher than they would have been had the losses been spread out
     over the previous years when the foreclosure authority did not
     exist. 

As arranged with your offices, we are sending copies of this report
to the appropriate Senate and House Committees; interested Members of
Congress; the Secretary of Agriculture; the Administrator of CFSA;
the Director, Office of Management and Budget; and other interested
parties.  We will also make copies available to others upon request. 

Please contact me at (202) 512-5138 if you or your staff have any
questions.  Major contributors to this report are listed in appendix
V. 

John W.  Harman
Director, Food and
 Agriculture Issues


OUTSTANDING DEBT AND AMOUNT OWED
BY DELINQUENT BORROWERS
============================================================ Chapter 1

This section presents information on the Consolidated Farm Service
Agency's (CFSA) outstanding debt on active direct and guaranteed farm
loans and the amount owed by delinquent borrowers.\1 The amount of
debt held by borrowers who were delinquent in repaying direct and
guaranteed farm loans continues to be a significant portion of CFSA's
outstanding debt and totaled $5.8 billion, as of March 31, 1995. 


--------------------
\1 This report provides information on borrowers in CFSA's portfolio,
which the agency classifies as being active borrowers.  We excluded
information on inactive borrowers, such as those involved in
bankruptcy or foreclosure proceedings.  Additionally, information in
this report covers the outstanding principal on all loans held by
borrowers who are delinquent on any farm loan.  Information in this
report also does not take into account the recovery value of security
on the delinquent borrowers' debt, nor does it reflect any future
recovery value that may be realized by the sale or conveyance of real
estate, chattels, or other types of security involved with losses due
to debt write-downs and write-offs. 


   TOTAL OUTSTANDING PRINCIPAL AND
   AMOUNT OWED BY DELINQUENT
   BORROWERS
---------------------------------------------------------- Chapter 1:1

As of March 31, 1995, the outstanding principal on CFSA's active farm
loans was about $17.8 billion, of which 32.6 percent, or $5.8
billion, was held by delinquent borrowers.  As table 1.1 shows, most
of the agency's delinquent borrowers are in the direct loan program,
where about 47 percent of the outstanding principal is owed by
delinquent borrowers.\2 In contrast, the guaranteed loan program has
less than 4 percent of outstanding principal owed by delinquent
borrowers. 



                                    Table 1.1
                     
                     Outstanding Principal and Amount Owed by
                      Delinquent Borrowers, by Loan Program,
                               as of March 31, 1995

                              (Dollars in billions)


                                  Number          Number
                                      of              of              Percentage
                                  borrow          borrow  Percentage          of
Loan program              Amount     ers  Amount     ers     of debt   borrowers
------------------------  ------  ------  ------  ------  ----------  ----------
Direct                     $11.9  126,52    $5.6  38,838        46.8        30.7
                                       2
Guaranteed                   5.9  37,381     0.2   1,555         3.6         4.2
Total                      $17.8  163,90  $5.8 <  b>40,3        32.6        24.6
                                     3\b            93\b
--------------------------------------------------------------------------------
Note:  See appendix I for a state-by-state analysis of the
information in this table. 

\a Percentages are based on whole numbers. 

\b The total may include some borrowers who are counted twice because
they have both direct and guaranteed loans. 

Source:  GAO's analysis of CFSA Finance Office records. 


--------------------
\2 Because of the timing of payments, the percentage owed by
delinquent borrowers fluctuates significantly during the year.  Most
loans have payments due on January 1.  Loans are not considered
delinquent until payments are 30 days late--that is, not made by
January 31, for most loans.  The percentage of delinquency is lowest
on December 31 and highest on January 31. 


   DIRECT LOANS
---------------------------------------------------------- Chapter 1:2

Outstanding principal on active loans in the direct loan portfolio
totaled about $11.9 billion on March 31, 1995.  The direct loan
portfolio comprises various types of outstanding loans, including
operating, farm ownership, emergency disaster, and economic emergency
loans.  CFSA makes direct operating loans of up to $200,000 for such
purposes as buying feed, seed, fertilizer, livestock, and farm
equipment; paying family living expenses; and refinancing existing
debt.  CFSA makes direct farm ownership loans of up to $200,000 for
purposes such as buying and improving farmland; constructing,
repairing, and improving farm buildings; and refinancing existing
debt.  CFSA makes emergency disaster loans of up to $500,000 per
disaster to farmers whose operations have been substantially damaged
by adverse weather or by other natural disasters.  CFSA made economic
emergency loans from 1978 through 1984 to allow farmers to continue
operations during a time when agricultural credit was seriously
lacking or when the costs of production exceeded the prices that
farmers received for their products. 

Although all types of direct loans have a considerable percentage of
outstanding principal owed by delinquent borrowers, some direct loans
have a higher percentage than others.  As shown in table 1.2, as of
March 31, 1995, farm ownership loans accounted for $4.7 billion in
outstanding principal, of which, 30.7 percent was owed by delinquent
borrowers.  Emergency disaster loans accounted for $3.2 billion in
outstanding principal, of which, 63.6 percent was owed by delinquent
borrowers. 



                                    Table 1.2
                     
                       Amount and Percentage of Outstanding
                         Direct Loans Owed by Delinquent
                     Borrowers, by Loan Type, as of March 31,
                                       1995

                              (Dollars in billions)


                                  Number          Number
                                      of              of              Percentage
                                  borrow          borrow  Percentage          of
Type of direct loan       Amount     ers  Amount     ers     of debt   borrowers
------------------------  ------  ------  ------  ------  ----------  ----------
Operating                   $2.8  54,062    $1.2  20,524        45.1        38.0
Farm ownership               4.7  70,251     1.4  17,213        30.7        24.5
Economic emergency           1.2  15,597     0.6   6,511        54.3        41.7
Emergency disaster           3.2  43,671     2.0  16,554        63.6        37.9
Other\b                      0.1   7,441     0.1   2,045        36.5        27.5
Total\c                    $11.9  191,02  $5.4\e  62,847        45.2        32.9
                                     2\d              \d
--------------------------------------------------------------------------------
Note:  See appendix I for a state-by-state breakdown of the
information in this table. 

\a Percentages are based on whole numbers. 

\b Other direct loans include soil and water, and recreation loans. 

\c Items may not add because of rounding. 

\d The total includes some borrowers who are counted more than once
because they have more than one type of loan. 

\e The total amount owed by delinquent borrowers differs from the
total in table 1.1, which covers all loans owed by delinquent
borrowers, including some loans for which the borrower is current on
payments. 

Source:  GAO's analysis of CFSA Finance Office records. 

The percentage of principal owed by delinquent borrowers varies
significantly within incremental ranges of debt owed.  As table 1.3
shows, of the $7.4 billion owed by borrowers with less than $200,000
in outstanding principal, 33.7 percent was held by delinquent
borrowers.  In contrast, of the $600 million owed by borrowers owing
$1 million or more in principal, 93.3 percent was owed by delinquent
borrowers. 



                                    Table 1.3
                     
                       Amount and Percentage of Outstanding
                         Direct Loans Owed by Delinquent
                       Borrowers, in Incremental Ranges of
                            Debt, as of March 31, 1995

                              (Dollars in billions)


                                  Number          Number
                                      of              of              Percentage
Incremental ranges of             borrow          borrow  Percentage          of
debt                      Amount     ers  Amount     ers     of debt   borrowers
------------------------  ------  ------  ------  ------  ----------  ----------
Less than $200,000          $7.4  113,41    $2.5  30,824        33.7        27.2
                                       1
$200,000-$499,999            3.3  11,758     2.0   6,887        60.5        58.6
$500,000-$999,999            0.7   1,085     0.6     881        81.7        81.2
$1 million and greater       0.6     268     0.5     246        93.3        91.8
Total                     $11.9\  126,52    $5.6  38,838        46.8        30.7
                               b       2
--------------------------------------------------------------------------------
\a Percentages are based on whole numbers. 

\b Item does not add because of rounding. 

Source:  GAO's analysis of CFSA Finance Office records. 


   GUARANTEED LOANS
---------------------------------------------------------- Chapter 1:3

If farmers are unable to obtain credit from commercial sources
because their security or ability to meet repayment terms is somewhat
marginal, they can obtain credit from commercial lenders through
CFSA's guaranteed farm loan program.  CFSA provides guarantees for
operating loans, up to $400,000, and for farm ownership purposes, up
to $300,000.  In years past, CFSA also guaranteed other types of
loans, such as economic emergency and emergency livestock loans. 

In fiscal year 1984, CFSA's predecessor agency--the Farmers Home
Administration--began shifting emphasis from direct to guaranteed
loans in order to encourage private farm lending, reduce budget
outlays, and devote more effort to servicing its increasingly
delinquent direct loan portfolio. 

Guaranteed loans have performed better than direct loans.  As table
1.4 shows, of the almost $5.9 billion in outstanding guaranteed loan
principal as of March 31, 1995, only 3.6 percent was held by
delinquent borrowers. 



                                    Table 1.4
                     
                       Amount and Percentage of Outstanding
                     Principal Owed by Delinquent Guaranteed
                       Loan Borrowers, by Loan Type, as of
                                  March 31, 1995

                              (Dollars in millions)


                                  Number          Number
                                      of              of              Percentage
                                  borrow          borrow  Percentage          of
Type of guaranteed loan   Amount     ers  Amount     ers     of debt   borrowers
------------------------  ------  ------  ------  ------  ----------  ----------
Operating                 $3,370  27,778  $125.1   1,209         3.7         4.4
                              .6
Farm ownership            2,458.  17,052    82.4     562         3.4         3.3
                               9
Other\b                     22.1     218     3.8      26        17.4        11.9
Total                     $5,851  45,048  $211.3  1,797\         3.6         4.0
                            .7\c      \d               d
--------------------------------------------------------------------------------
Note:  See appendix I for a state-by-state breakdown of the
information in this table. 

\a Percentages are based on whole numbers. 

\b Other guaranteed loans are economic emergency and emergency
livestock loans. 

\c Item does not add because of rounding. 

\d The total includes some borrowers who are counted more than once
because they have more than one type of loan.  Table 1.1 shows the
discrete guaranteed loan borrowers. 

Source:  GAO's analysis of CFSA Finance Office records. 

Table 1.5 shows that a significant portion, over $2.9 billion, of
outstanding guaranteed loan principal, as of March 31, 1995, was held
by borrowers who owed between $200,000 and $499,999.  Another $2.4
billion was held by borrowers who owed less than $200,000 in
outstanding principal. 



                                    Table 1.5
                     
                       Amount and Percentage of Outstanding
                     Principal Owed by Delinquent Guaranteed
                     Loan Borrowers, in Incremental Ranges of
                            Debt, as of March 31, 1995

                              (Dollars in millions)


                                  Number          Number
                                      of              of              Percentage
Incremental ranges of             borrow          borrow  Percentage          of
debt                      Amount     ers  Amount     ers     of debt   borrowers
------------------------  ------  ------  ------  ------  ----------  ----------
Less than $200,000        $2,450  26,476  $101.1   1,202         4.1         4.5
                              .4
$200,000-$499,999         2,939.  10,136    91.8     323         3.1         3.2
                               9
$500,000-$999,999          459.2     767    18.5      30         4.0         3.9
$1 million and greater       2.2       2       0       0           0           0
Total                     $5,851  37,381  $211.3   1,555         3.6         4.2
                              .7              \b
--------------------------------------------------------------------------------
\a Percentages are based on whole numbers. 

\b Item does not add because of rounding. 

Source:  GAO's analysis of CFSA Finance Office records. 


   PERFORMANCE ON LOANS MADE IN
   RECENT YEARS
---------------------------------------------------------- Chapter 1:4

Significant delinquencies have occurred on loans made in recent
years, again, particularly in the direct loan portfolio.  Table 1.6
shows an outstanding principal in the direct loan program of about
$753 million for loans made during fiscal years 1989-93, of which,
39.5 percent was owed by borrowers who were delinquent in repaying
those specific loans as of March 31, 1995.  As shown earlier in table
1.1, the percentage owed by delinquent borrowers in the total active
direct loan portfolio was 46.8 percent. 



                                    Table 1.6
                     
                     Outstanding Principal and Amount Owed on
                      Loans Made During Fiscal Years 1989-93
                      for Which Borrowers Are Delinquent, as
                                of March 31, 1995

                              (Dollars in millions)


                                  Number          Number
                                      of              of              Percentage
                                  borrow          borrow  Percentage          of
Loan program              Amount     ers  Amount     ers     of debt   borrowers
------------------------  ------  ------  ------  ------  ----------  ----------
Direct                         $  17,449  $297.3   5,934        39.5        34.0
                           753.0
Guaranteed                2,908.  21,365   129.2     960         4.4         4.5
                               7
Total                     $3,661  38,814  $426.5  6,894\        11.6        17.8
                              .7      \b               b
--------------------------------------------------------------------------------
\a Percentages are based on whole numbers. 

\b The total may include some borrowers who are counted twice because
they have both direct and guaranteed loans. 

Source:  GAO's analysis of CFSA Finance Office records. 


FARM LOAN LOSSES
============================================================ Chapter 2

This section discusses losses that CFSA has incurred on farm loans. 
CFSA's losses in the direct and guaranteed loan programs were about
$12.7 billion in principal and interest from fiscal year 1989 through
the first 6 months of fiscal year 1995. 


   DIRECT AND GUARANTEED LOAN
   LOSSES
---------------------------------------------------------- Chapter 2:1

When borrowers experience trouble with repaying their loans, CFSA's
direct loan policies provide various types of loan servicing or
relief assistance that result in losses.  This assistance includes
two debt-relief options mandated by the Agricultural Credit Act of
1987 (P.L.  100-233, Jan.  6, 1988), namely, (1) reducing borrowers'
debts so that the borrowers can maintain viable farming
operations--referred to as restructuring with write-down and (2)
satisfying debts entirely by allowing borrowers to pay an adjusted
amount based on the value of collateral security that is less than
the outstanding debt--referred to as net recovery value buy-out with
write-off.\1 CFSA also has a third option when one of these two
approaches does not resolve a borrower's delinquency, namely, debt
settling with borrowers who are generally no longer farming by
writing off part or all of their unpaid loans. 

CFSA also incurs losses as a result of guaranteeing farm loans. 
Specifically, if a borrower defaults, CFSA agrees to reimburse a
commercial lender for up to 90 percent of the lost principal, accrued
interest, and liquidation costs. 

As table 2.1 shows, CFSA incurred losses of about $12.7 billion in
principal and interest from fiscal year 1989 through the first 6
months of fiscal year 1995--about $12.4 billion on direct loans and
about $300 million on guaranteed loans.  According to CFSA officials,
some losses in recent years involve loans that were made many years
ago. 



                          Table 2.1
           
              CFSA's Direct and Guaranteed Loan
             Losses, by Loan Program, Fiscal Year
              1989 Through the First 6 Months of
                       Fiscal Year 1995

                    (Dollars in billions)

                                       Amount of
                                            debt   Number of
Loan program/loan-servicing action        relief   borrowers
------------------------------------  ----------  ----------
Direct
Restructured with write-down                $1.6      10,279
Net recovery value buy-out with              2.3      11,118
 write-off
Debt settled with write-off                  8.5      47,731
============================================================
Subtotal                                   $12.4      69,128
Guaranteed (payments on loss claims)         0.3       4,049
============================================================
Total                                      $12.7    73,177\a
------------------------------------------------------------
Note:  See appendix II for a state-by-state analysis of the
information in this table. 

\a The total may include some borrowers who are counted more than
once because they received more than one type of loan-servicing
action. 

Source:  GAO's analysis of CFSA Finance Office records. 


--------------------
\1 Prior to the passage of this act, judicial decisions in 1984 and
1987 prevented CFSA's predecessor agency from foreclosing on
delinquent borrowers.  As a result, the losses since 1989 are
probably higher than they would have been had the losses been spread
out over the previous years when the foreclosure authority did not
exist. 


   DIRECT LOAN LOSSES
---------------------------------------------------------- Chapter 2:2

Considerable losses have occurred within the direct loan portfolio. 
About $8.5 billion, or 69 percent, of the $12.4 billion in direct
loan losses occurred under the debt-settlement process.  Table 2.2
provides information on the amount of losses experienced annually as
a result of each type of loan-servicing action. 



                                    Table 2.2
                     
                      CFSA's Direct Loan Losses, by Type of
                     Loan Servicing, Fiscal Year 1989 Through
                      the First 6 Months of Fiscal Year 1995

                              (Dollars in billions)


                          Number          Number          Number          Number
                              of              of              of              of
                          borrow          borrow          borrow          borrow
Fiscal Year       Amount     ers  Amount     ers  Amount     ers  Amount     ers
----------------  ------  ------  ------  ------  ------  ------  ------  ------
1989                $0.8   4,601    $0.9   4,382    $1.7  11,916    $3.4  20,899
1990                 0.4   2,484     0.6   2,787     1.8  11,715     2.8  16,986
1991                 0.1     644     0.3   1,204     1.4   7,257     1.7   9,105
1992                 0.1     344     0.2     706     1.4   6,614     1.6   7,664
1993                 0.2   1,847     0.2   1,243     1.1   5,527     1.5   8,617
1994                 0.1     841     0.1     662     0.9   4,061     1.1   5,564
1995\a                \b     140      \b     134     0.3   1,310     0.3   1,584
================================================================================
Total             $1.6\c  10,279    $2.3  11,118  $8.5\c  47,731   $12.4  69,128
                              \d                              \d              \d
--------------------------------------------------------------------------------
Note:  Amounts differ slightly from previously published GAO figures
for direct loan losses as a result of database adjustments. 

\a First 6 months of fiscal year 1995. 

\b Less than $50 million. 

\c Items do not add because of rounding. 

\d The total does not add.  Rather, the total represents discrete
direct loan borrowers over the 7-year period--i.e., if loan servicing
occurred in more than 1 year, the borrower is counted only once in
the total. 

Source:  GAO's analysis of CFSA Finance Office records. 

Losses have occurred with all types of direct loans.  Table 2.3 shows
that emergency disaster loan losses accounted for $5.9 billion, or
47.3 percent, of total direct loan losses from fiscal year 1989
through the first 6 months of fiscal year 1995.  Also, nearly 35
percent of the direct loan borrowers for which losses occurred had
operating loans. 



                          Table 2.3
           
           CFSA's Direct Loan Losses, by Loan Type,
             Fiscal Year 1989 Through the First 6
                  Months of Fiscal Year 1995

                    (Dollars in billions)


                              Percentage
                               of direct          Percentage
                                    loan            of total
Type of direct loan   Amount      losses  Number   borrowers
--------------------  ------  ----------  ------  ----------
Operating               $2.5        20.1  39,980        34.5
Farm ownership           1.6        13.1  19,868        17.2
Economic emergency       2.3        18.5  18,026        15.6
Emergency disaster       5.9        47.3  34,598        29.9
Other\a                  0.1         1.0   3,249         2.8
============================================================
Total                  $12.4       100.0  115,72       100.0
                                             1\b
------------------------------------------------------------
Note:  See appendix II for a state-by-state analysis of the
information in this table. 

\a Other direct loans include soil and water and recreation loans. 

\b The total includes borrowers who are counted more than once
because they had more than one type of direct loan for which losses
were incurred. 

Source:  GAO's analysis of CFSA Finance Office records. 

Table 2.4 presents the direct loan losses by various incremental
ranges.  CFSA lost less than $200,000 per borrower for almost 73
percent of the borrowers for which losses occurred. 



                          Table 2.4
           
                CFSA's Direct Loan Losses, in
             Incremental Ranges of Losses, Fiscal
           Year 1989 Through the First 6 Months of
                       Fiscal Year 1995

                    (Dollars in billions)


                              Percentage
                               of direct          Percentage
Incremental ranges                  loan            of total
of losses             Amount      losses  Number   borrowers
--------------------  ------  ----------  ------  ----------
Less than $200,000      $3.8        30.5  50,333        72.8
$200,000-$499,999        4.2        34.1  13,906        20.1
$500,000-$999,999        2.6        20.8   3,838         5.6
$1 million or            1.8        14.6   1,051         1.5
 greater
============================================================
Total                  $12.4       100.0  69,128       100.0
------------------------------------------------------------
Source:  GAO's analysis of CFSA Finance Office records. 

Table 2.5 presents CFSA's direct loan losses in incremental ranges by
type of loan-servicing action. 



                                    Table 2.5
                     
                          CFSA's Direct Loan Losses, in
                     Incremental Ranges of Losses, by Type of
                     Loan Servicing, Fiscal Year 1989 Through
                      the First 6 Months of Fiscal Year 1995

                              (Dollars in billions)


                                          Number          Number          Number
                                              of              of              of
                                          borrow          borrow          borrow
Incremental ranges of losses      Amount     ers  Amount     ers  Amount     ers
--------------------------------  ------  ------  ------  ------  ------  ------
Less than $200,000                  $0.7   7,908    $0.7   7,558    $2.4  34,867
$200,000-$499,999                    0.6   1,954     0.8   2,694     2.9   9,258
$500,000-$999,999                    0.2     335     0.4     659     1.9   2,844
$1 million and greater               0.1      82     0.4     207     1.3     762
================================================================================
Total                               $1.6  10,279    $2.3  11,118    $8.5  47,731
--------------------------------------------------------------------------------
Source:  GAO's analysis of CFSA Finance Office records. 


   GUARANTEED LOAN LOSS PAYMENTS
---------------------------------------------------------- Chapter 2:3

In addition to losses in the direct loan portfolio, losses occur when
borrowers default on farm loans that CFSA has guaranteed.  As shown
earlier in table 2.1, guaranteed loss payments of about $300 million
were made to commercial lenders from fiscal year 1989 through the
first 6 months of fiscal year 1995.  Table 2.6 presents an analysis
of guaranteed loan loss payments by year. 



                          Table 2.6
           
           CFSA's Guaranteed Loan Loss Payments, by
           Year, Fiscal Year 1989 Through the First
                 6 Months of Fiscal Year 1995

                    (Dollars in millions)

                                                      Number
                                                          of
  loan                                                 borrow
losses  year                                   Amount     ers
------  -------------------------------------  ------  ------
1989                                           $58.2     613
1990                                            42.7     595
1991                                            47.6     698
1992                                            52.7     730
1993                                            55.7     782
1994                                            48.6     602
1995\a                                          16.2     219
============================================================
Total                                         $321.6  4,049\
                                                  \b       c
------------------------------------------------------------
Note:  Amounts differ slightly from previously published GAO figures
for guaranteed loan losses as a result of database adjustments. 

\a First 6 months of fiscal year 1995. 

\b Item does not add because of rounding. 

\c The total does not add.  Rather, the total represents discrete
guaranteed loan borrowers over the 7-year period--i.e., if guaranteed
loan losses occurred in more than 1 year, the borrower is counted
only once. 

Source:  GAO's analysis of CFSA Finance Office records. 

The greatest percentage of losses in the guaranteed loan program
occurred with operating loans, which, as table 2.7 shows, accounted
for 70.6 percent of loss payments from fiscal year 1989 through the
first 6 months of fiscal year 1995. 



                          Table 2.7
           
           CFSA's Guaranteed Loan Loss Payments, by
           Loan Type, Fiscal Year 1989 Through the
              First 6 Months of Fiscal Year 1995

                    (Dollars in millions)


                              Percentage
                                      of
                              guaranteed          Percentage
Type of guaranteed                  loan            of total
loan loss             Amount      losses  Number   borrowers
--------------------  ------  ----------  ------  ----------
Operating             $227.0        70.6   3,440        79.1
Farm ownership          51.4        16.0     636        14.6
Economic emergency      37.6        11.7     247         5.7
Emergency disaster       0.5         0.2       1           0
Emergency livestock      5.0         1.6      27         0.6
============================================================
Total                 $321.6     100.0\a  4,351\       100.0
                          \a                   b
------------------------------------------------------------
Note:  See appendix II for a state-by-state analysis of the
information in this table. 

\a Items do not add because of rounding. 

\b The total includes some borrowers who are counted more than once
because losses occurred on more than one type of guaranteed loan. 

Source:  GAO's analysis of CFSA Finance Office records. 

Table 2.8 shows that as with the direct loan program, CFSA lost less
than $200,000 per borrower for most of the borrowers for which losses
occurred. 



                          Table 2.8
           
           CFSA's Guaranteed Loan Loss Payments, in
             Incremental Ranges of Losses, Fiscal
           Year 1989 Through the First 6 Months of
                       Fiscal Year 1995

                    (Dollars in millions)


                              Percentage
                                      of
                              guaranteed          Percentage
Incremental ranges                  loan            of total
of losses             Amount      losses  Number   borrowers
--------------------  ------  ----------  ------  ----------
Less than $200,000    $223.1        69.4   3,726        92.0
$200,000-$499,999       84.9        26.4     302         7.5
$500,000-$999,999       12.6         3.9      20         0.5
$1 million and           1.1         0.3       1           0
 greater
============================================================
Total                 $321.6       100.0   4,049       100.0
                          \a
------------------------------------------------------------
\a Item does not add because of rounding. 

Source:  GAO's analysis of CFSA Finance Office records. 


   LOSSES ON RECENT LOANS
---------------------------------------------------------- Chapter 2:4

The data shown previously in this section discussed losses that
occurred within CFSA's farm loan portfolio from fiscal year 1989
through the first 6 months of fiscal year 1995.  These losses applied
to all loans in CFSA's portfolio, some of which had been made many
years ago.  However, losses are also occurring on loans made
recently.  As shown in table 2.9, 1,873 borrowers who received direct
loans during fiscal years 1989-93 subsequently benefitted from $62.7
million in write-downs and write-offs on those new loans, and new
guaranteed loans to 1,709 borrowers resulted in loss payments of
$108.9 million to be made to commercial lenders. 



                          Table 2.9
           
           CFSA's Direct and Guaranteed Loan Losses
           on Loans Made During Fiscal Years 1989-
                   93, as of March 31, 1995

                    (Dollars in millions)

                                       Amount of
                                            debt   Number of
Loan program/loan-servicing action        relief   borrowers
------------------------------------  ----------  ----------
Direct
Restructured with write-down               $11.3         319
Net recovery value buy-out with             21.1         566
 write-off
Debt settled with write-off                 30.3         988
============================================================
Subtotal                                   $62.7       1,873
Guaranteed (payments on loss claims)       108.9       1,709
============================================================
Total                                     $171.6     3,582\a
------------------------------------------------------------
\a The total may include some borrowers who were counted more than
once because they received more than one type of loan-servicing
action. 

Source:  GAO's analysis of CFSA Finance Office records. 


NEW LOANS TO DELINQUENT BORROWERS
============================================================ Chapter 3

This section discusses CFSA's (1) new direct and guaranteed loans to
borrowers for which losses were previously experienced and (2)
additional loans to borrowers who were delinquent when they received
new loans.  From fiscal year 1989 through the first 6 months of
fiscal year 1995, CFSA made $448 million in new direct and guaranteed
loans to borrowers who received debt relief on prior direct and
guaranteed loans.  Additionally, during this period, CFSA made $130
million in new direct loans, under a congressionally directed policy,
to borrowers who were delinquent when they received new loans. 


   BORROWERS WHO RECEIVED
   ADDITIONAL DIRECT AND
   GUARANTEED LOANS AFTER DEBT
   RELIEF
---------------------------------------------------------- Chapter 3:1

Borrowers who received debt relief under the debt-servicing
provisions of the Agricultural Credit Act of 1987 are not barred from
obtaining additional direct or guaranteed farm loans.  Additionally,
borrowers who have received debt settlements may also receive new
direct and guaranteed loans.  Furthermore, borrowers who defaulted on
previous guaranteed loans that resulted in losses can also obtain
additional guaranteed loans.  As shown in table 3.1, about 3,379
borrowers received new direct and guaranteed loans during fiscal year
1989 through the first 6 months of fiscal year 1995 after losses were
incurred on their prior delinquent loans. 



                                    Table 3.1
                     
                       Amount of New Direct and Guaranteed
                     Loans Made From Fiscal Year 1989 Through
                      the First 6 Months of Fiscal Year 1995
                       to Borrowers Who Previously Received
                                   Debt Relief

                              (Dollars in millions)


                                  Number          Number          Number
                                      of  Amount      of  Amount      of  Amount
                                  borrow  of new  borrow  of new  borrow  of new
Type of debt relief                  ers   loans     ers   loans     ers   loans
--------------------------------  ------  ------  ------  ------  ------  ------
Restructured with write-down       2,012  $201.1     512   $88.6   2,524  $289.7
Net recovery value buy-out with       58     7.4     146    34.2     204    41.6
 write-off
Debt settled with write-off          244    26.0     314    69.4     558    95.4
Payments on loss claims               \a      \a      93    21.4      93    21.4
================================================================================
Total                              2,314  $234.5   1,065  $213.6  3,379\  $448.1
                                                                       b
--------------------------------------------------------------------------------
Note:  See appendix III for a state-by-state analysis of the
information in this table. 

\a Not calculated. 

\b The total includes some borrowers who received multiple direct and
guaranteed loans after CFSA experienced losses for those borrowers. 

Source:  GAO's analysis of CFSA Finance Office records. 

Furthermore, many borrowers who obtained direct and guaranteed loans
after having received debt relief were delinquent as of March 31,
1995.  Of the borrowers who received these loans and who were still
CFSA clients, 41.8 percent of the direct loan borrowers and 1.5
percent of the guaranteed loan borrowers were delinquent. 


   CONTINUATION LOANS
---------------------------------------------------------- Chapter 3:2

Under the continuation policy, borrowers can obtain new direct
operating loans while they are delinquent on their existing direct
loan debt.  The purposes of the policy, which was established in
1982, were to continue lending money to financially stressed
borrowers until economic conditions improved and to slow the number
of liquidation cases.  Following our disclosure that many unsound
loans were being made, CFSA's predecessor agency rescinded the policy
in 1985.  However, the Congress directed the agency to reinstate the
continuation policy in 1987 (P.L.  100-71, July 11, 1987).  As table
3.2 shows, the agency made continuation loans totaling $130.3 million
to 2,084 delinquent borrowers during fiscal years 1989 through the
first 6 months of fiscal year 1995. 



                          Table 3.2
           
             Amount of New Direct Operating Loans
             Made, by Year, From Fiscal Year 1989
             Through the First 6 Months of Fiscal
               Year 1995 to Borrowers Who Were
                          Delinquent

                    (Dollars in millions)

                                     Amount of
                                    new direct
                                     operating     Number of
Fiscal year                              loans     borrowers
--------------------------------  ------------  ------------
1989                                     $ 8.9           236
1990                                      16.5           358
1991                                      32.4           651
1992                                      41.1           797
1993                                      16.7           328
1994                                      10.4           201
1995\a                                     4.4            77
============================================================
Total                                 $130.3\b       2,084\c
------------------------------------------------------------
Note:  See appendix IV for a state-by-state analysis of this
information. 

\a First 6 months of fiscal year 1995. 

\b Item does not add because of rounding. 

\c The total does not add.  Rather, the total represents discrete
borrowers over the 7-year period--i.e., if a borrower received a loan
in more than 1 year, the borrower is counted only once. 

Source:  GAO's analysis of CFSA Finance Office records. 

Of the 2,084 borrowers who received loans while they were delinquent,
from fiscal year 1989 through the first 6 months of fiscal year 1995,
787 subsequently had their delinquent debts serviced through one of
the three debt-servicing mechanisms.\1 Furthermore, as of March 31,
1995, 1,624 of the borrowers were still in the portfolio--of those,
53.4 percent were delinquent. 


--------------------
\1 This figure includes some borrowers who remained CFSA clients
after they were restructured. 


OUTSTANDING DIRECT AND GUARANTEED
LOANS OWED BY DELINQUENT BORROWERS
=========================================================== Appendix I



                                    Table I.1
                     
                       Amount and Percentage of Outstanding
                         Direct Loans Owed by Delinquent
                       Borrowers, by State, as of March 31,
                                       1995

                              (Dollars in millions)


                                       Number          Number  Percen
                                           of              of    tage  Percentag
                                       borrow          borrow      of       e of
State                          Amount     ers  Amount     ers    debt  borrowers
-----------------------------  ------  ------  ------  ------  ------  ---------
Alabama                        $111.2   2,386  $ 32.5     391    29.2       16.4
Alaska                            0.2       4       0       0       0          0
Arizona                         130.8     563   104.8     304    80.1       54.0
Arkansas                        356.2   4,817   158.1   1,261    44.4       26.2
California                      512.2   2,010   346.8     780    67.7       38.8
Colorado                        133.1   1,198    47.1     319    35.3       26.6
Connecticut                      16.1     143     9.9      69    61.3       48.3
Delaware                          9.3     113     2.0      22    21.1       19.5
Florida                         177.9   1,407   115.4     533    64.9       37.9
Georgia                         271.9   2,458   150.2     890    55.2       36.2
Hawaii                           39.2     288    20.0     111    51.1       38.5
Idaho                           235.8   2,251   102.5     639    43.5       28.4
Illinois                        350.3   4,515    85.0     769    24.3       17.0
Indiana                         256.8   2,420    88.8     627    34.6       25.9
Iowa                            573.5   6,957   200.3   1,790    34.9       25.7
Kansas                          318.5   4,392   100.3   1,004    31.5       22.9
Kentucky                        294.3   4,484    78.6     745    26.7       16.6
Louisiana                       340.8   3,545   250.8   1,999    73.6       56.4
Maine                            96.1     849    39.7     269    41.4       31.7
Maryland                         41.5     370    13.2     101    31.8       27.3
Massachusetts                    40.6     358    19.4     120    47.9       33.5
Michigan                        277.8   2,437   127.1     765    45.7       31.4
Minnesota                       460.8   4,830   206.7   1,670    44.9       34.6
Mississippi                     500.7   5,546   359.3   2,201    71.8       39.7
Missouri                        392.3   4,939   145.3   1,304    37.0       26.4
Montana                         297.6   2,091   133.4     617    44.8       29.5
Nebraska                        408.2   4,497   156.5   1,179    38.3       26.2
Nevada                           23.8     199     9.9      66    41.8       33.2
New Hampshire                    11.5     113     1.3      10    11.1        8.8
New Jersey                       57.9     421    37.8     214    65.3       50.8
New Mexico                       78.0     863    33.1     229    42.5       26.5
New York                        348.8   3,144   182.1   1,218    52.2       38.7
North Carolina                  211.8   2,996    97.1     833    45.9       27.8
North Dakota                    511.0   4,712   217.6   1,531    42.6       32.5
Ohio                            203.5   1,771    92.9     598    45.7       33.8
Oklahoma                        498.7   5,960   261.8   1,933    52.5       32.4
Oregon                          146.6   1,150    55.2     297    37.7       25.8
Pennsylvania                    228.7   2,016    57.7     393    25.2       19.5
Rhode Island                      5.4      37     2.6      13    48.4       35.1
South Carolina                  171.9   1,747   107.4     659    62.5       37.7
South Dakota                    525.2   6,183   230.3   1,863    43.9       30.1
Tennessee                       261.5   3,775   108.2     878    41.4       23.3
Texas                           918.1   8,694   568.8   3,866    62.0       44.5
Utah                             88.0   1,261    22.4     180    25.5       14.3
Vermont                          49.0     466    11.7      87    23.8       18.7
Virginia                        142.6   1,628    80.6     591    56.5       36.3
Washington                      160.0   1,198    60.5     300    37.8       25.0
West Virginia                    62.1   1,035    22.0     240    35.4       23.2
Wisconsin                       403.9   4,093   147.0   1,228    36.4       30.0
Wyoming                          52.9     488    17.7     109    33.4       22.3
Other\b                         139.9   2,704    70.6   1,023    50.5       37.8
--------------------------------------------------------------------------------
\a Percentages are based on whole numbers. 

\b Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 



                                    Table I.2
                     
                       Amount and Percentage of Outstanding
                       Guaranteed Loans Owed by Delinquent
                       Borrowers, by State, as of March 31,
                                       1995

                              (Dollars in millions)


                                       Number          Number  Percen
                                           of              of    tage  Percentag
                                       borrow          borrow      of       e of
State                          Amount     ers  Amount     ers    debt  borrowers
-----------------------------  ------  ------  ------  ------  ------  ---------
Alabama                        $ 40.0     266   $ 0.3       6     0.9        2.3
Alaska                              0       0       0       0       0          0
Arizona                           5.4      27     0.7       2    13.2        7.4
Arkansas                        135.6     827     1.9      18     1.4        2.2
California                       68.5     401     2.7      18     4.0        4.5
Colorado                        111.4     555     4.3      27     3.8        4.9
Connecticut                       9.7      53       0       0       0          0
Delaware                         12.0      73     0.1       1     0.6        1.4
Florida                          44.0     249     2.5      12     5.6        4.8
Georgia                         161.7     815     2.3      24     1.4        2.9
Hawaii                            0.6       3       0       0       0          0
Idaho                            76.1     430     3.5      15     4.6        3.5
Illinois                        273.9   1,848     6.7      57     2.4        3.1
Indiana                         119.0     709     4.3      20     3.6        2.8
Iowa                            541.0   4,224    13.5     119     2.5        2.8
Kansas                          233.7   1,669    10.7      98     4.6        5.9
Kentucky                        104.5     856     1.4      11     1.3        1.3
Louisiana                       254.1   1,726     7.0      67     2.7        3.9
Maine                             8.5      57     1.1       5    12.7        8.8
Maryland                         24.6     168     0.1       1     0.4        0.6
Massachusetts                    20.7      92     1.6       7     7.9        7.6
Michigan                        199.6   1,040     5.6      40     2.8        3.8
Minnesota                       352.7   2,272    13.9     134     3.9        5.9
Mississippi                     161.4     809     3.3      21     2.1        2.6
Missouri                        174.1   1,155     3.0      24     1.7        2.1
Montana                          94.0     564     3.7      24     4.0        4.3
Nebraska                        329.6   2,127    13.6      87     4.1        4.1
Nevada                            6.5      35     0.4       2     5.7        5.7
New Hampshire                     4.2      25     0.2       1     5.2        4.0
New Jersey                        8.7      47     1.5       6    17.4       12.8
New Mexico                       46.7     217     1.7      13     3.7        6.0
New York                        106.9     587     3.3      25     3.1        4.3
North Carolina                  120.9     815     1.0       6     0.9        0.7
North Dakota                    168.4   1,140    11.7      91     6.9        8.0
Ohio                             69.4     478     2.6      20     3.7        4.2
Oklahoma                        235.1   1,295    22.9     120     9.7        9.3
Oregon                           28.6     170     1.9      10     6.7        5.9
Pennsylvania                     96.6     521     3.9      26     4.0        5.0
Rhode Island                      0.5       3       0       0       0          0
South Carolina                   41.4     268     0.8       6     1.8        2.2
South Dakota                    219.5   1,792     6.3      58     2.8        3.2
Tennessee                        74.8     542     1.9      17     2.6        3.1
Texas                           399.4   2,437    16.5     112     4.1        4.6
Utah                             28.9     177     1.4      10     5.0        5.6
Vermont                          62.3     428     7.3      54    11.7       12.6
Virginia                         33.3     185     0.7       5     2.0        2.7
Washington                       69.1     406     1.9      17     2.8        4.2
West Virginia                    36.9     217     1.1       7     2.9        3.2
Wisconsin                       377.1   2,201    12.0      91     3.2        4.1
Wyoming                          49.4     306     2.5      20     5.1        6.5
Other\b                          10.4      74       0       0       0          0
--------------------------------------------------------------------------------
\a Percentages are based on whole numbers. 

\b Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 



                                    Table I.3
                     
                       Amount and Percentage of Outstanding
                         Direct Loans Owed by Delinquent
                     Borrowers, by Loan Type, by State, as of
                                  March 31, 1995

                              (Dollars in millions)


                                       Number          Number  Percen
                                           of              of    tage  Percentag
                                       borrow  Amount  borrow      of       e of
State                          Amount   ers\b      \c   ers\b    debt  borrowers
-----------------------------  ------  ------  ------  ------  ------  ---------
Alabama
Operating                      $ 15.9     741   $ 5.9     170    37.3       22.9
Farm ownership                   57.0   1,369    11.1     178    19.4       13.0
Economic emergency                5.2      93     2.8      36    54.2       38.7
Emergency disaster               31.9     818    11.3     190    35.5       23.2
Other                             1.2     124     0.2      20    17.9       16.1
Total                          $111.2   3,145  b>$31.     594    28.2       18.9
                                            <       3
Alaska
Operating                          $0       0      $0       0       0          0
Farm ownership                    0.2       4       0       0       0          0
Economic emergency                  0       0       0       0       0          0
Emergency disaster                  0       0       0       0       0          0
Other                               0       0       0       0       0          0
Total                            $0.2       4      $0       0       0          0
Arizona
Operating                      $ 12.6     188   $ 8.4     122    66.6       64.9
Farm ownership                   31.6     291    18.6     134    58.9       46.0
Economic emergency               11.4      86     8.2      58    71.7       67.4
Emergency disaster               72.6     200    65.4     136    90.2       68.0
Other                             2.6      49     2.1      31    82.1       63.3
Total                          $130.8     814  $102.7     481    78.6       59.1
Arkansas
Operating                      $ 76.7   2,002  $ 33.9     669    44.2       33.4
Farm ownership                  132.2   2,606    38.8     557    29.3       21.4
Economic emergency               38.0     607    16.4     201    43.3       33.1
Emergency disaster              102.5   1,600    61.3     587    59.8       36.7
Other                             6.8     607     2.3     145    33.6       23.9
Total                          $356.2   7,422  $152.7   2,159    42.9       29.1
California
Operating                      $ 66.0     900  $ 28.4     357    43.0       39.7
Farm ownership                   99.2     860    30.1     237    30.4       27.6
Economic emergency               56.7     345    37.8     199    66.7       57.7
Emergency disaster              283.2     583   243.0     290    85.8       49.7
Other                             7.0     158     3.3      57    47.5       36.1
Total                          $512.2   2,846  $342.7   1,140    66.9       40.1
Colorado
Operating                      $ 24.0     411   $ 9.0     138    37.8       33.6
Farm ownership                   65.7     791    16.4     180    24.9       22.8
Economic emergency               15.0     150     9.3      74    61.7       49.3
Emergency disaster               27.3     242    10.3      82    37.7       33.9
Other                             1.2      37     0.7      12    55.4       32.4
Total                          $133.1   1,631   $45.6     486    34.2       29.8
Connecticut
Operating                       $ 4.2      73    $2.5      38    59.4       52.1
Farm ownership                    8.5      98     4.7      45    55.1       45.9
Economic emergency                1.6      22     1.0      12    62.6       54.5
Emergency disaster                1.4      25     0.8      16    59.7       64.0
Other                             0.3       9     0.2       5    82.8       55.6
Total                           $16.1     227    $9.3     116    57.9       51.1
Delaware
Operating                        $0.9      27    $0.2       6    20.6       22.2
Farm ownership                    6.2      85     1.0      13    16.4       15.3
Economic emergency                0.9      15     0.2       3    19.5       20.0
Emergency disaster                1.3      17     0.4       5    31.3       29.4
Other                               0       1       0       0       0          0
Total                            $9.3     145    $1.8      27    19.1       18.6
Florida
Operating                      $ 24.8     603  $ 14.4     253    58.0       42.0
Farm ownership                   44.3     672    17.0     206    38.3       30.7
Economic emergency               19.0     198    14.8     129    77.9       65.2
Emergency disaster               87.5     555    67.6     294    77.3       53.0
Other                             2.3      58     1.0      22    43.4       37.9
Total                          $177.9   2,086  $114.7     904    64.5       43.3
Georgia
Operating                      $ 31.8     823  $ 14.4     353    45.3       42.9
Farm ownership                   81.1   1,141    28.9     313    35.6       27.4
Economic emergency               20.3     245    13.1     121    64.4       49.4
Emergency disaster              134.9   1,218    90.1     543    66.8       44.6
Other                             3.9     112     1.8      43    46.6       38.4
Total                          $271.9   3,539  $148.3   1,373    54.5       38.8
Hawaii
Operating                       $ 7.3     148   $ 3.6      73    49.3       49.3
Farm ownership                   24.9     183    12.3      68    49.2       37.2
Economic emergency                1.6       8     1.3       5    83.5       62.5
Emergency disaster                5.4      57     2.0      20    37.9       35.1
Other                             0.1       7       0       1    16.9       14.3
Total                           $39.2     403   $19.2     167    48.9       41.4
Idaho
Operating                      $ 49.7     815   $20.7     294    41.6       36.1
Farm ownership                  109.0   1,469    32.7     352    30.0       24.0
Economic emergency               34.3     400    21.1     185    61.5       46.3
Emergency disaster               33.1     328    20.8     133    63.0       40.5
Other                             9.8     324     3.1      87    31.4       26.9
Total                          $235.8   3,336   $98.3   1,051    41.7       31.5
Illinois
Operating                      $ 50.4   1,389   $14.0     328    27.8       23.6
Farm ownership                  193.3   2,655    31.4     358    16.3       13.5
Economic emergency               41.1     557    15.1     156    36.7       28.0
Emergency disaster               64.1   1,996    19.2     413    30.0       20.7
Other                             1.4     112     0.2      14    13.1       12.5
Total                          $350.3   6,709   $80.0   1,269    22.8       18.9
Indiana
Operating                      $ 36.7     775   $14.7     275    40.0       35.5
Farm ownership                  135.1   1,569    30.9     302    22.9       19.2
Economic emergency               48.0     509    23.4     184    48.9       36.1
Emergency disaster               35.0     604    15.2     195    43.5       32.3
Other                             2.0      73     0.4      16    22.3       21.9
Total                          $256.8   3,530   $84.7     972    33.0       27.5
Iowa
Operating                      $139.6   3,057  $ 54.9     991    39.3       32.4
Farm ownership                  285.0   3,445    82.8     832    29.1       24.2
Economic emergency               56.8     809    22.4     279    39.4       34.5
Emergency disaster               90.1   2,840    29.0     692    32.2       24.4
Other                             2.0     202     0.6      50    31.2       24.8
Total                          $573.5  10,353  $189.8   2,844    33.1       27.5
Kansas
Operating                      $ 77.3   1,454   $26.5     444    34.2       30.5
Farm ownership                  172.8   3,052    39.4     550    22.8       18.0
Economic emergency               26.1     387    11.4     131    43.6       33.9
Emergency disaster               39.0   1,036    16.5     296    42.4       28.6
Other                             3.3     180     0.8      34    23.5       18.9
Total                          $318.5   6,109   $94.5   1,455    29.7       23.8
Kentucky
Operating                      $ 50.9   2,014   $15.6     420    30.7       20.9
Farm ownership                  169.2   2,890    33.6     415    19.8       14.4
Economic emergency               33.9     595    12.3     134    36.2       22.5
Emergency disaster               37.7   1,312    12.6     284    33.5       21.6
Other                             2.7     507     0.5      68    17.0       13.4
Total                          $294.3   7,318   $74.5   1,321    25.3       18.1
Louisiana
Operating                      $130.2   2,381   $91.3   1,492    70.2       62.7
Farm ownership                   59.9     897    31.6     366    52.7       40.8
Economic emergency               17.3     265    13.8     183    79.6       69.1
Emergency disaster              132.2   1,364   110.7     908    83.7       66.6
Other                             1.3      74     0.6      34    45.2       45.9
Total                          $340.8   4,981  $248.0   2,983    72.8       59.9
Maine
Operating                       $37.9     598   $14.0     190    36.8       31.8
Farm ownership                   36.7     569    11.7     148    31.9       26.0
Economic emergency                3.4      84     1.7      28    50.7       33.3
Emergency disaster               17.1     165    10.0      68    58.7       41.2
Other                             0.9      30     0.6       6    62.1       20.0
Total                           $96.1   1,446   $38.0     440    39.6       30.4
Maryland
Operating                       $ 8.3     151   $ 2.6      47    31.8       31.1
Farm ownership                   20.4     242     5.5      59    27.2       24.4
Economic emergency                6.8      82     2.9      27    42.7       32.9
Emergency disaster                5.4      88     2.0      31    36.2       35.2
Other                             0.6      11     0.5       5    79.1       45.5
Total                           $41.5     574   $13.5     169    32.6       29.4
Massachusetts
Operating                       $11.3     215   $ 5.0      81    44.2       37.7
Farm ownership                   19.5     196     7.4      62    37.8       31.6
Economic emergency                2.5      26     1.8      14    73.6       53.8
Emergency disaster                5.8      72     3.4      24    59.2       33.3
Other                             1.6      38     0.6       9    35.6       23.7
Total                           $40.6     547   $18.2     190    44.7       34.7
Michigan
Operating                      $ 65.8   1,155  $ 30.9     442    47.0       38.3
Farm ownership                   96.7   1,318    29.8     331    30.8       25.1
Economic emergency               28.0     398    12.9     145    45.9       36.4
Emergency disaster               82.3   1,050    45.7     369    55.5       35.1
Other                             5.1     199     1.8      53    35.9       26.6
Total                          $277.8   4,120  $121.1   1,340    43.6       32.5
Minnesota
Operating                      $140.8   2,278  $ 62.2     943    44.2       41.4
Farm ownership                  177.1   2,612    60.7     778    34.3       29.8
Economic emergency               44.1     745    21.3     295    48.2       39.6
Emergency disaster               94.9   1,821    51.9     660    54.7       36.2
Other                             3.9     252     1.3      73    33.3       29.0
Total                          $460.8   7,708  $197.4   2,749    42.8       35.7
Mississippi
Operating                      $ 98.8   2,294  $ 71.0   1,189    71.9       51.8
Farm ownership                  102.1   2,460    45.5     765    44.6       31.1
Economic emergency               14.8     217     9.6     121    65.3       55.8
Emergency disaster              280.9   2,602   226.6   1,294    80.7       49.7
Other                             4.1     243     2.5     109    59.7       44.9
Total                          $500.7   7,816  $355.2   3,478    70.9       44.5
Missouri
Operating                      $ 53.9   1,490  $ 22.8     504    42.4       33.8
Farm ownership                  215.9   3,471    60.8     789    28.2       22.7
Economic emergency               32.3     610    13.8     202    42.8       33.1
Emergency disaster               83.3   2,089    39.8     688    47.8       32.9
Other                             7.0     820     1.8     192    25.5       23.4
Total                          $392.3   8,480  $139.1   2,375    35.5       28.0
Montana
Operating                      $ 45.7     673  $ 24.4     295    53.4       43.8
Farm ownership                  100.3   1,093    30.4     271    30.3       24.8
Economic emergency               30.5     272    14.4     108    47.4       39.7
Emergency disaster              116.9   1,163    55.5     381    47.4       32.8
Other                             4.2     155     1.5      44    34.9       28.4
Total                          $297.6   3,356  $126.1   1,099    42.4       32.7
Nebraska
Operating                      $ 52.1   1,127  $ 20.4     391    39.2       34.7
Farm ownership                  199.9   2,762    55.6     600    27.8       21.7
Economic emergency               77.7     910    38.1     341    49.0       37.5
Emergency disaster               66.8   1,190    31.5     382    47.2       32.1
Other                            11.8     392     4.5     119    37.9       30.4
Total                          $408.2   6,381  $150.0   1,833    36.8       28.7
Nevada
Operating                       $ 4.3      83    $1.8      32    42.0       38.6
Farm ownership                    8.2      96     2.4      30    29.5       31.3
Economic emergency                4.7      43     3.0      18    63.6       41.9
Emergency disaster                2.6      25     1.1       8    43.9       32.0
Other                             3.9      60     1.2      18    30.4       30.0
Total                           $23.8     307    $9.6     106    40.2       34.5
New Hampshire
Operating                       $ 4.7      76    $0.4       7     9.2        9.2
Farm ownership                    5.6      72     0.6       6    11.5        8.3
Economic emergency                0.4       4     0.3       2    68.4       50.0
Emergency disaster                0.3       3       0       0       0          0
Other                             0.4      12       0       0       0          0
Total                           $11.5     167    $1.4      15    12.0        9.0
New Jersey
Operating                       $13.2     221   $ 9.3     140    70.4       63.3
Farm ownership                   20.7     252    10.4     107    50.3       42.5
Economic emergency                1.4      19     0.8      11    55.8       57.9
Emergency disaster               21.8     178    14.7     112    67.5       62.9
Other                             0.8      26     0.4      11    44.6       42.3
Total                           $57.9     696   $35.6     381    61.4       54.7
New Mexico
Operating                       $16.9     352   $ 8.6     128    51.1       36.4
Farm ownership                   41.1     534    13.2     119    32.2       22.3
Economic emergency                8.3      65     5.0      32    60.1       49.2
Emergency disaster               10.7     120     5.6      39    51.8       32.5
Other                             1.0      40     0.1       8    14.5       20.0
Total                           $78.0   1,111   $32.5     326    41.7       29.3
New York
Operating                      $ 96.9   1,498  $ 40.6     642    42.0       42.9
Farm ownership                  106.4   1,670    41.9     538    39.4       32.2
Economic emergency               34.0     616    23.7     316    69.6       51.3
Emergency disaster              105.8   1,232    66.2     546    62.6       44.3
Other                             5.8     220     2.0      72    34.7       32.7
Total                          $348.8   5,236  $174.4   2,114    50.0       40.4
North Carolina
Operating                      $ 29.5     855   $15.1     346    51.1       40.5
Farm ownership                   96.0   1,948    27.8     404    28.9       20.7
Economic emergency               34.0     495    20.1     218    59.2       44.0
Emergency disaster               48.8     861    29.5     352    60.6       40.9
Other                             3.5     184     1.1      47    29.7       25.5
Total                          $211.8   4,343   $93.5   1,367    44.2       31.5
North Dakota
Operating                      $140.7   2,257  $ 62.3     908    44.3       40.2
Farm ownership                  194.6   2,900    55.7     735    28.6       25.3
Economic emergency               30.5     569    15.8     237    51.8       41.7
Emergency disaster              143.2   2,067    73.2     756    51.1       36.6
Other                             2.1      88     0.7      33    35.6       37.5
Total                          $511.0   7,881  $207.7   2,669    40.6       33.9
Ohio
Operating                      $ 38.8     822   $21.5     361    55.4       43.9
Farm ownership                  104.8   1,091    32.5     300    31.0       27.5
Economic emergency               23.8     217    16.0     124    67.2       57.1
Emergency disaster               34.0     587    20.1     242    59.2       41.2
Other                             2.2     105     0.8      37    37.0       35.2
Total                          $203.5   2,822   $90.9   1,064    44.7       37.7
Oklahoma
Operating                      $133.0   2,711  $ 67.4   1,010    50.7       37.3
Farm ownership                  192.1   3,459    70.8     973    36.9       28.1
Economic emergency               54.2     643    35.0     326    64.5       50.7
Emergency disaster              113.3   1,294    77.1     621    68.0       48.0
Other                             6.0     341     2.6     124    43.8       36.4
Total                          $498.7   8,448  $252.9   3,054    50.7       36.2
Oregon
Operating                      $ 28.5     425   $10.7     142    37.6       33.4
Farm ownership                   64.2     687    12.8     132    20.0       19.2
Economic emergency               16.5     177     9.6      76    58.1       42.9
Emergency disaster               30.5     242    18.6      80    60.9       33.1
Other                             6.9     190     1.1      31    15.9       16.3
Total                          $146.6   1,721   $52.8     461    36.0       26.8
Pennsylvania
Operating                      $104.6   1,537   $20.0     284    19.1       18.5
Farm ownership                   86.6     936    18.2     174    21.0       18.6
Economic emergency               20.2     315     8.3      90    40.9       28.6
Emergency disaster               15.7     372     7.6      76    48.4       20.4
Other                             1.6     156     0.4      28    23.6       17.9
Total                          $228.7   3,316   $54.5     652    23.8       19.7
Rhode Island
Operating                        $1.9      22    $1.1       9    58.8       40.9
Farm ownership                    2.7      26     1.0       6    35.4       23.1
Economic emergency                  0       2       0       0       0          0
Emergency disaster                0.6      10     0.5       5    81.3       50.0
Other                             0.2       4     0.1       1    32.7       25.0
Total                            $5.4      64    $2.6      21    48.4       32.8
South Carolina
Operating                      $ 26.6     627   $15.6     321    58.9       51.2
Farm ownership                   53.4     990    21.9     292    41.1       29.5
Economic emergency               10.2     128     6.6      71    64.3       55.5
Emergency disaster               80.4     871    60.0     393    74.6       45.1
Other                             1.3      39     0.5      11    39.8       28.2
Total                          $171.9   2,655  $104.7   1,088    60.9       41.0
South Dakota
Operating                      $ 80.2   1,926  $ 31.8     659    39.7       34.2
Farm ownership                  218.2   3,695    67.8     995    31.1       26.9
Economic emergency               56.5   1,104    31.8     488    56.2       44.2
Emergency disaster              165.8   3,282    85.7   1,119    51.7       34.1
Other                             4.5     177     1.5      47    33.0       26.6
Total                          $525.2  10,184  $218.5   3,308    41.6       32.5
Tennessee
Operating                      $ 47.8   1,481  $ 21.9     452    45.9       30.5
Farm ownership                  114.7   2,227    31.5     415    27.5       18.6
Economic emergency               39.7     493    17.3     154    43.5       31.2
Emergency disaster               58.0     976    32.6     324    56.2       33.2
Other                             1.2      83     0.2      14    17.6       16.9
Total                          $261.5   5,260  $103.5   1,359    39.6       25.8
Texas
Operating                      $335.7   4,981  $186.9   2,541    55.7       51.0
Farm ownership                  248.0   3,773   106.7   1,212    43.0       32.1
Economic emergency               46.6     530    39.1     380    83.8       71.7
Emergency disaster              279.6   2,948   222.1   1,735    79.5       58.9
Other                             8.2     396     4.7     176    57.7       44.4
Total                          $918.1  12,628  $559.5   6,044    60.9       47.9
Utah
Operating                       $31.4     823   $ 6.1      96    19.5       11.7
Farm ownership                   41.0     539     8.7      85    21.1       15.8
Economic emergency                6.9     101     2.2      29    32.6       28.7
Emergency disaster                6.5     174     2.6      38    40.0       21.8
Other                             2.2      84     0.3      15    12.1       17.9
Total                           $88.0   1,721   $19.9     263    22.6       15.3
Vermont
Operating                       $14.2     251   $ 3.5      57    24.4       22.7
Farm ownership                   31.2     371     6.3      63    20.1       17.0
Economic emergency                2.4      53     0.8      17    34.6       32.1
Emergency disaster                0.4      20     0.1       6    20.0       30.0
Other                             0.8      65     0.1       6    12.4        9.2
Total                           $49.0     760   $10.8     149    22.0       19.6
Virginia
Operating                      $ 25.2     660   $13.4     307    53.2       46.5
Farm ownership                   51.5     880    18.5     228    36.0       25.9
Economic emergency               14.1     207     9.1     104    64.7       50.2
Emergency disaster               51.4     739    36.6     361    71.3       48.8
Other                             0.4      15     0.2       5    55.1       33.3
Total                          $142.6   2,501   $77.9   1,005    54.7       40.2
Washington
Operating                      $ 30.1     425   $11.0     138    36.4       32.5
Farm ownership                   71.5     748    18.7     157    26.2       21.0
Economic emergency               33.4     291    15.3     102    45.6       35.1
Emergency disaster               21.7     194    12.8      55    58.9       28.4
Other                             3.3      94     1.2      22    37.6       23.4
Total                          $160.0   1,752   $59.0     474    36.8       27.1
West Virginia
Operating                       $17.8     574   $ 6.6     164    37.0       28.6
Farm ownership                   33.9     665     8.8     117    25.9       17.6
Economic emergency                5.7      55     2.6      18    45.1       32.7
Emergency disaster                4.1      56     2.2      19    54.7       33.9
Other                             0.7      42     0.1       7    18.3       16.7
Total                           $62.1   1,392   $20.2     325    32.6       23.3
Wisconsin
Operating                      $180.3   2,645  $ 56.7     819    31.4       31.0
Farm ownership                  143.6   2,082    45.3     561    31.5       26.9
Economic emergency               37.8     699    17.9     248    47.2       35.5
Emergency disaster               39.9   1,072    16.9     282    42.3       26.3
Other                             2.3     168     0.9      47    37.5       28.0
Total                          $403.9   6,666  $137.6   1,957    34.1       29.4
Wyoming
Operating                       $15.6     236   $ 4.9      61    31.5       25.8
Farm ownership                   25.3     290     6.4      62    25.4       21.4
Economic emergency                2.5      39     1.6      15    64.7       38.5
Emergency disaster                8.8      92     3.7      21    42.4       22.8
Other                             0.7      16     0.3       4    50.7       25.0
Total                           $52.9     673   $17.0     163    32.2       24.2
Other\d
Operating                      $ 19.9     792   $10.7     395    53.9       49.9
Farm ownership                   71.4   1,520    35.6     593    49.9       39.0
Economic emergency               10.0      97     8.0      64    79.8       66.0
Emergency disaster               37.2   1,221    11.4     383    30.5       31.4
Other                             1.3      62     0.7      32    57.8       51.6
Total                          $139.9   3,692   $66.5   1,467    47.5       39.7
--------------------------------------------------------------------------------
Note:  Other direct loans are soil and water and recreation loans. 

\a Percentages are based on whole numbers. 

\b The total number of borrowers for each state includes some
borrowers who are counted more than once because they have more than
one type of direct loan.  Table I.1 shows the discrete direct loan
borrowers per state. 

\c The total amount owed by delinquent borrowers for each state
differs from the total in table I.1, which covers all loans owed by
delinquent borrowers, including some loans for which the borrower is
current on payments. 

\d Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 




                                    Table I.4
                     
                       Amount and Percentage of Outstanding
                       Guaranteed Loans Owed by Delinquent
                     Borrowers, by Loan Type, by State, as of
                                  March 31, 1995

                              (Dollars in millions)


                                       Number          Number  Percen
                                           of              of    tage  Percentag
                                       borrow          borrow      of       e of
State                          Amount   ers\b  Amount   ers\b    debt  borrowers
-----------------------------  ------  ------  ------  ------  ------  ---------
Alabama
Operating                       $ 8.7      85    $0.1       4     1.6        4.7
Farm ownership                   31.2     195     0.2       1     0.5        0.5
Other                             0.1       2      \c       1    36.0       50.0
Total                           $40.0     282    $0.3       6     0.9        2.1
Alaska
Operating                          $0       0      $0       0       0          0
Farm ownership                      0       0       0       0       0          0
Other                               0       0       0       0       0          0
Total                              $0       0      $0       0       0          0
Arizona
Operating                        $3.8      19    $0.3       2     7.9       10.5
Farm ownership                    1.6      10     0.4       2    25.6       20.0
Other                               0       0       0       0       0          0
Total                            $5.4      29    $0.7       4    13.2       13.8
Arkansas
Operating                      $ 57.7     456    $0.4       9     0.6        2.0
Farm ownership                   77.8     467     1.6      10     2.0        2.1
Other                             0.1       2       0       0       0          0
Total                          $135.6     925    $1.9      19     1.4        2.1
California
Operating                       $41.0     265    $2.1      15     5.1        5.7
Farm ownership                   27.4     169     0.6       3     2.3        1.8
Other                             0.1       1       0       0       0          0
Total                           $68.5     435    $2.7      18     4.0        4.1
Colorado
Operating                      $ 60.6     410    $2.1      20     3.5        4.9
Farm ownership                   50.6     289     2.1      10     4.2        3.5
Other                             0.2       4       0       0       0          0
Total                          $111.4     703    $4.3      30     3.8        4.3
Connecticut
Operating                        $4.2      38      $0       0       0          0
Farm ownership                    5.5      30       0       0       0          0
Other                               0       0       0       0       0          0
Total                            $9.7      68      $0       0       0          0
Delaware
Operating                       $ 3.1      44      $0       0       0          0
Farm ownership                    9.0      58     0.1       1     0.8        1.7
Other                               0       0       0       0       0          0
Total                           $12.0     102    $0.1       1     0.6        1.0
Florida
Operating                       $20.6     175    $1.2      11     6.0        6.3
Farm ownership                   23.4     148     1.2       6     5.3        4.1
Other                               0       0       0       0       0          0
Total                           $44.0     323    $2.5      17     5.6        5.3
Georgia
Operating                      $ 97.5     678    $1.7      21     1.7        3.1
Farm ownership                   64.2     360     0.7       6     1.0        1.7
Other                               0       0       0       0       0          0
Total                          $161.7   1,038    $2.3      27     1.4        2.6
Hawaii
Operating                        $0.3       2      $0       0       0          0
Farm ownership                      0       0       0       0       0          0
Other                             0.3       1       0       0       0          0
Total                            $0.6       3      $0       0       0          0
Idaho
Operating                       $54.0     328    $2.3      14     4.2        4.3
Farm ownership                   22.1     151     1.2       5     5.5        3.3
Other                               0       1       0       0       0          0
Total                           $76.1     480    $3.5      19     4.6        4.0
Illinois
Operating                      $153.7   1,343    $3.6      44     2.4        3.3
Farm ownership                  119.4     855     2.9      24     2.5        2.8
Other                             0.9       6     0.1       1    10.6       16.7
Total                          $273.9   2,204    $6.7      69     2.4        3.1
Indiana
Operating                      $ 72.7     574    $2.4      17     3.3        3.0
Farm ownership                   45.4     305     1.7       8     3.8        2.6
Other                             0.9      11     0.1       1    13.1        9.1
Total                          $119.0     890    $4.3      26     3.6        2.9
Iowa
Operating                      $348.8   3,374   $ 9.2     102     2.6        3.0
Farm ownership                  191.0   1,520     4.2      31     2.2        2.0
Other                             1.2      17     0.1       1     7.2        5.9
Total                          $541.0   4,911   $13.5     134     2.5        2.7
Kansas
Operating                      $141.3   1,262   $ 7.2      82     5.1        6.5
Farm ownership                   91.5     785     3.5      31     3.8        3.9
Other                             0.9      10       0       0       0          0
Total                          $233.7   2,057   $10.7     113     4.6        5.5
Kentucky
Operating                      $ 46.6     589    $1.1      10     2.3        1.7
Farm ownership                   57.7     534     0.3       4     0.6        0.7
Other                             0.2       4       0       0       0          0
Total                          $104.5   1,127    $1.4      14     1.3        1.2
Louisiana
Operating                      $197.1   1,555    $3.8      48     1.9        3.1
Farm ownership                   55.6     366     1.8      16     3.3        4.4
Other                             1.4       8     1.3       6    95.7       75.0
Total                          $254.1   1,929    $7.0      70     2.7        3.6
Maine
Operating                        $4.6      39    $0.5       3    10.9        7.7
Farm ownership                    3.9      27     0.6       3    14.7       11.1
Other                               0       0       0       0       0          0
Total                            $8.5      66    $1.1       6    12.7        9.1
Maryland
Operating                       $ 9.5     110      $0       0       0          0
Farm ownership                   15.0      88       0       0       0          0
Other                             0.1       1     0.1       1   100.0      100.0
Total                           $24.6     199    $0.1       1     0.4        0.5
Massachusetts
Operating                       $ 7.4      55    $0.6       4     7.9        7.3
Farm ownership                   13.2      65     1.0       5     7.8        7.7
Other                               0       0       0       0       0          0
Total                           $20.7     120    $1.6       9     7.9        7.5
Michigan
Operating                      $107.4     789    $2.5      24     2.3        3.0
Farm ownership                   91.2     578     2.9      22     3.2        3.8
Other                             1.0       9     0.2       1    18.2       11.1
Total                          $199.6   1,376    $5.6      47     2.8        3.4
Minnesota
Operating                      $220.8   1,747   $ 8.7     104     3.9        6.0
Farm ownership                  131.5   1,005     5.2      45     3.9        4.5
Other                             0.4       5       0       0       0          0
Total                          $352.7   2,757   $13.9     149     3.9        5.4
Mississippi
Operating                      $ 75.9     416    $1.8      15     2.4        3.6
Farm ownership                   85.3     445     1.5      10     1.8        2.2
Other                             0.3       1       0       0       0          0
Total                          $161.4     862    $3.3      25     2.1        2.9
Missouri
Operating                      $ 83.9     817    $1.5      19     1.8        2.3
Farm ownership                   89.9     684     1.5      13     1.7        1.9
Other                             0.4       5       0       0       0          0
Total                          $174.1   1,506    $3.0      32     1.7        2.1
Montana
Operating                       $48.3     378    $2.7      22     5.6        5.8
Farm ownership                   44.7     275     1.0       5     2.3        1.8
Other                             1.0       6       0       0       0          0
Total                           $94.0     659    $3.7      27     4.0        4.1
Nebraska
Operating                      $207.6   1,648   $ 9.8      76     4.7        4.6
Farm ownership                  120.1     864     3.5      19     2.9        2.2
Other                             2.0      17     0.3       2    16.4       11.8
Total                          $329.6   2,529   $13.6      97     4.1        3.8
Nevada
Operating                        $4.7      30    $0.4       2     7.8        6.7
Farm ownership                    1.8      10       0       0       0          0
Other                               0       0       0       0       0          0
Total                            $6.5      40    $0.4       2     5.7        5.0
New Hampshire
Operating                        $1.3      15      $0       0       0          0
Farm ownership                    2.9      22     0.2       1     7.4        4.5
Other                               0       0       0       0       0          0
Total                            $4.2      37    $0.2       1     5.2        2.7
New Jersey
Operating                        $4.8      40    $0.9       6    17.7       15.0
Farm ownership                    3.9      22     0.7       5    16.9       22.7
Other                               0       0       0       0       0          0
Total                            $8.7      62    $1.5      11    17.4       17.7
New Mexico
Operating                       $19.3     157    $0.9       9     4.8        5.7
Farm ownership                   27.3     145     0.7       4     2.5        2.8
Other                             0.1       1     0.1       1   100.0      100.0
Total                           $46.7     303    $1.7      14     3.7        4.6
New York
Operating                      $ 57.3     441    $1.3      17     2.2        3.9
Farm ownership                   49.0     321     1.9      14     3.9        4.4
Other                             0.6       7     0.2       1    25.7       14.3
Total                          $106.9     769    $3.3      32     3.1        4.2
North Carolina
Operating                      $ 35.9     451    $0.3       3     0.9        0.7
Farm ownership                   84.9     566     0.7       5     0.8        0.9
Other                               0       0       0       0       0          0
Total                          $120.9   1,017    $1.0       8     0.9        0.8
North Dakota
Operating                      $ 79.3     735   $ 5.6      70     7.1        9.5
Farm ownership                   88.6     652     6.1      37     6.9        5.7
Other                             0.6       6       0       0       0          0
Total                          $168.4   1,393   $11.7     107     6.9        7.7
Ohio
Operating                       $31.5     323    $1.4      13     4.5        4.0
Farm ownership                   37.3     253     1.0       7     2.8        2.8
Other                             0.6       9     0.1       1    20.6       11.1
Total                           $69.4     585    $2.6      21     3.7        3.6
Oklahoma
Operating                      $130.8     858   $14.4      97    11.0       11.3
Farm ownership                  102.8     715     8.0      47     7.8        6.6
Other                             1.5      13     0.5       3    29.1       23.1
Total                          $235.1   1,586   $22.9     147     9.7        9.3
Oregon
Operating                       $17.9     117    $1.5       9     8.3        7.7
Farm ownership                   10.2      68     0.4       2     4.2        2.9
Other                             0.5       3       0       0       0          0
Total                           $28.6     188    $1.9      11     6.7        5.9
Pennsylvania
Operating                       $36.7     313    $1.6      14     4.4        4.5
Farm ownership                   59.9     360     2.3      15     3.8        4.2
Other                               0       0       0       0       0          0
Total                           $96.6     673    $3.9      29     4.0        4.3
Rhode Island
Operating                        $0.3       1      $0       0       0          0
Farm ownership                    0.2       2       0       0       0          0
Other                               0       0       0       0       0          0
Total                            $0.5       3      $0       0       0          0
South Carolina
Operating                       $22.8     224    $0.5       5     2.3        2.2
Farm ownership                   18.5     125     0.2       3     1.2        2.4
Other                               0       0       0       0       0          0
Total                           $41.4     349    $0.8       8     1.8        2.3
South Dakota
Operating                      $151.7   1,481    $5.0      52     3.3        3.5
Farm ownership                   65.8     577     1.3       9     1.9        1.6
Other                             2.0      22      \c       1     1.8        4.5
Total                          $219.5   2,080    $6.3      62     2.8        3.0
Tennessee
Operating                       $48.4     413    $0.7      10     1.4        2.4
Farm ownership                   25.8     224     1.0       8     4.0        3.6
Other                             0.6       7     0.3       2    42.6       28.6
Total                           $74.8     644    $1.9      20     2.6        3.1
Texas
Operating                      $317.5   2,163   $11.3     100     3.6        4.6
Farm ownership                   81.5     499     5.2      25     6.4        5.0
Other                             0.4       6       0       0       0          0
Total                          $399.4   2,668   $16.5     125     4.1        4.7
Utah
Operating                       $11.6      92    $0.6       5     5.4        5.4
Farm ownership                   17.3     123     0.8       6     4.7        4.9
Other                               0       0       0       0       0          0
Total                           $28.9     215    $1.4      11     5.0        5.1
Vermont
Operating                       $32.9     337    $3.0      34     9.0       10.1
Farm ownership                   29.5     202     4.3      28    14.7       13.9
Other                               0       0       0       0       0          0
Total                           $62.3     539    $7.3      62    11.7       11.5
Virginia
Operating                       $14.3     123    $0.4       4     3.0        3.3
Farm ownership                   18.8     109     0.1       1     0.5        0.9
Other                             0.1       1     0.1       1   100.0      100.0
Total                           $33.3     233    $0.7       6     2.0        2.6
Washington
Operating                       $42.0     300    $1.6      17     3.9        5.7
Farm ownership                   27.0     164     0.3       1     1.0        0.6
Other                               0       2       0       0       0          0
Total                           $69.1     466    $1.9      18     2.8        3.9
West Virginia
Operating                       $14.9     158    $0.9       6     6.3        3.8
Farm ownership                   22.0     151     0.1       4     0.5        2.6
Other                               0       1       0       0       0          0
Total                           $36.9     310    $1.1      10     2.9        3.2
Wisconsin
Operating                      $179.6   1,543   $ 4.9      51     2.7        3.3
Farm ownership                  194.1   1,311     6.8      56     3.5        4.3
Other                             3.4      28     0.3       2     8.5        7.1
Total                          $377.1   2,882   $12.0     109     3.2        3.8
Wyoming
Operating                       $36.2     239    $2.2      19     6.1        7.9
Farm ownership                   13.1     104     0.3       4     2.4        3.8
Other                               0       1       0       0       0          0
Total                           $49.4     344    $2.5      23     5.1        6.7
Other\d
Operating                       $ 2.3      28      $0       0       0          0
Farm ownership                    8.1      54       0       0       0          0
Other                               0       0       0       0       0          0
Total                           $10.4      82      $0       0       0          0
--------------------------------------------------------------------------------
Note:  Other guaranteed loans are economic emergency and emergency
livestock loans. 

\a Percentages are based on whole numbers. 

\b The total number of borrowers for each state includes some
borrowers who are counted more than once because they have more than
one type of guaranteed loan.  Table I.2 shows the discrete guaranteed
loan borrowers per state. 

\c Less than $50,000. 

\d Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 


DIRECT LOAN LOSSES AND GUARANTEED
LOAN LOSS PAYMENTS
========================================================== Appendix II



                                    Table II.1
                     
                       Direct Loan Losses, by State, Fiscal
                     Year 1989 Through the First 6 Months of
                                 Fiscal Year 1995

                              (Dollars in millions)


                                          Number          Number          Number
                                              of              of              of
                                          borrow          borrow          borrow
State                             Amount     ers  Amount     ers  Amount     ers
--------------------------------  ------  ------  ------  ------  ------  ------
Alabama                            $17.8     129   $41.6     222  $116.0     719
Alaska                                 0       0       0       0     0.2       2
Arizona                             18.7      40    13.3      20    77.4     228
Arkansas                            57.3     319   128.6     537   311.9   1,626
California                          24.8      90    35.9      88   322.3     749
Colorado                            16.2      85    22.5     114    97.1     579
Connecticut                          0.5       2     0.6       1     3.3      22
Delaware                             0.4       1     0.7       2     3.4      24
Florida                             11.5      75    34.0      69   189.1     952
Georgia                             51.2     207   162.0     504   840.0   2,860
Hawaii                               0.1       1      \a       1     0.2      10
Idaho                               44.3     275    59.8     266   157.1     720
Illinois                            43.9     338    36.4     297   158.1   1,256
Indiana                             67.9     432    68.1     345   296.7   1,418
Iowa                                42.7     378    35.9     249   250.0   2,024
Kansas                              21.8     245    20.6     163   120.9   1,097
Kentucky                            31.2     303    33.0     200   153.2   1,205
Louisiana                           71.7     432   227.9   1,188   591.6   2,825
Maine                                8.7      55    20.2      80    38.3     314
Maryland                             0.7      13     2.6      24    23.4     199
Massachusetts                        0.3       3       0       0     4.2      32
Michigan                            68.1     374    74.6     322   178.4     956
Minnesota                           91.5     751   131.0     766   343.5   2,191
Mississippi                         86.2     378   226.2     796   573.3   2,532
Missouri                            67.4     553   105.4     661   262.7   1,879
Montana                             49.5     207    41.8     172   105.1     497
Nebraska                            29.2     220    32.7     183   170.8   1,107
Nevada                               2.0      16     0.5       3    10.4      52
New Hampshire                         \a       1     0.5       2     0.4       5
New Jersey                            \a       1     0.3       2     8.5      87
New Mexico                           4.2      32     4.5      36    50.6     240
New York                            18.9     129    18.2     101    96.0     851
North Carolina                      22.4     136    39.1     211   227.3   1,468
North Dakota                       116.3     841   128.1     711   218.8   1,399
Ohio                                13.0      78    30.2     158   223.6   1,042
Oklahoma                           129.8     666   106.4     554   301.0   1,763
Oregon                              16.0      95    19.9      73    66.5     336
Pennsylvania                         8.0      58     8.3      45    46.2     377
Rhode Island                           0       0     0.2       1     0.6       4
South Carolina                      25.1     115    43.6     164   144.3     747
South Dakota                        64.4     507    49.4     284   237.8   1,575
Tennessee                           27.3     177    39.2     215   289.1   1,859
Texas                              107.9     597   124.8     454   792.2   4,223
Utah                                 3.4      31     3.1      16    15.7     121
Vermont                               \a       1     0.4       3     2.8      30
Virginia                            12.7      77    15.6     100    83.1     638
Washington                          10.2      65    10.5      43    74.2     375
West Virginia                        2.8      25     0.8      10     8.5     156
Wisconsin                           68.3     614    89.0     591   200.6   1,801
Wyoming                             16.0      91    12.4      60    34.9     194
Other\b                              1.7      20     1.3      11    13.7     365
--------------------------------------------------------------------------------
\a Less than $50,000. 

\b Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 



                          Table II.2
           
           Guaranteed Loan Loss Payments, by State,
             Fiscal Year 1989 Through the First 6
                  Months of Fiscal Year 1995

                    (Dollars in millions)

                                     Amount of
                                     loan loss     Number of
State                                 payments     borrowers
--------------------------------  ------------  ------------
Alabama                                  $ 0.8            18
Alaska                                       0             0
Arizona                                    0.8             5
Arkansas                                   8.5           156
California                                 1.3            17
Colorado                                   4.9            53
Connecticut                                0.5             4
Delaware                                     0             0
Florida                                    7.3            39
Georgia                                    5.4            88
Hawaii                                       0             0
Idaho                                      4.0            40
Illinois                                   8.4           157
Indiana                                    4.1            53
Iowa                                      20.7           348
Kansas                                     9.2           148
Kentucky                                   5.4            92
Louisiana                                 41.9           641
Maine                                      0.2             3
Maryland                                   0.9            10
Massachusetts                              0.1             2
Michigan                                  12.5           137
Minnesota                                 16.6           241
Mississippi                               14.3           167
Missouri                                   4.2            91
Montana                                    6.1            51
Nebraska                                   6.7           110
Nevada                                       0             0
New Hampshire                              0.2             2
New Jersey                                 0.1             2
New Mexico                                 4.8            37
New York                                   2.5            30
North Carolina                             1.5            28
North Dakota                               9.7           152
Ohio                                       3.3            43
Oklahoma                                  33.3           312
Oregon                                     3.7            29
Pennsylvania                               1.9            20
Rhode Island                                 0             0
South Carolina                             3.1            42
South Dakota                               4.6            76
Tennessee                                  5.2            71
Texas                                     30.9           384
Utah                                       1.3            14
Vermont                                    0.5            17
Virginia                                   0.5            11
Washington                                 3.0            30
West Virginia                              1.1            18
Wisconsin                                 21.7           316
Wyoming                                    2.7            35
Other\a                                    1.2            11
------------------------------------------------------------
\a Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 




                                    Table II.3
                     
                       Direct Loan Losses, by Loan Type, by
                       State, Fiscal Year 1989 Through the
                        First 6 Months of Fiscal Year 1995

                               (Dollar in millions)


                                                                      Percentage
                                                Percentage              of total
                                                  of total             borrowers
                                      Amount   direct loan  Number          with
State                                     \a      losses\b      \c      losses\a
------------------------------------  ------  ------------  ------  ------------
Alabama
Operating                             $ 35.1          20.0     641          35.2
Farm ownership                          16.9           9.7     274          15.0
Economic emergency                      15.3           8.7     142           7.8
Emergency disaster                     107.4          61.2     736          40.4
Other                                    0.8           0.4      28           1.5
================================================================================
Total                                 $175.4         100.0   1,821         100.0
Alaska
Operating                               $0.1          70.7       1          50.0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                       0.1          29.3       1          50.0
Other                                      0             0       0             0
================================================================================
Total                                   $0.2         100.0       2         100.0
Arizona
Operating                             $ 11.7          10.7     154          35.4
Farm ownership                           6.9           6.3      67          15.4
Economic emergency                      16.7          15.2      75          17.2
Emergency disaster                      72.5          66.3     117          26.9
Other                                    1.6           1.5      22           5.1
================================================================================
Total                                 $109.4         100.0     435         100.0
Arkansas
Operating                             $ 93.9          18.9   1,475          34.0
Farm ownership                          48.6           9.8     644          14.9
Economic emergency                      55.3          11.1     510          11.8
Emergency disaster                     294.9          59.2   1,518          35.0
Other                                    5.1           1.0     188           4.3
================================================================================
Total                                 $497.8         100.0   4,335         100.0
California
Operating                             $ 42.2          11.0     478          34.2
Farm ownership                          23.8           6.2     199          14.2
Economic emergency                      86.5          22.6     351          25.1
Emergency disaster                     220.4          57.6     255          18.2
Other                                   10.0           2.6     116           8.3
================================================================================
Total                                 $383.0         100.0   1,399         100.0
Colorado
Operating                             $ 23.7          17.5     368          32.7
Farm ownership                          24.1          17.7     218          19.4
Economic emergency                      52.0          38.3     314          27.9
Emergency disaster                      34.4          25.4     193          17.1
Other                                    1.5           1.1      33           2.9
================================================================================
Total                                 $135.7         100.0   1,126         100.0
Connecticut
Operating                               $1.5          33.5      18          42.9
Farm ownership                           0.8          19.0      13          31.0
Economic emergency                       1.5          34.1       6          14.3
Emergency disaster                       0.2           5.3       4           9.5
Other                                    0.4           8.0       1           2.4
================================================================================
Total                                   $4.5         100.0      42         100.0
Delaware
Operating                               $0.8          17.4      13          29.5
Farm ownership                           1.2          27.4      13          29.5
Economic emergency                       1.7          39.0       8          18.2
Emergency disaster                       0.7          16.1       9          20.5
Other                                     \d           0.4       1           2.3
================================================================================
Total                                   $4.5         100.0      44         100.0
Florida
Operating                             $ 38.0          16.2     651          37.9
Farm ownership                          15.7           6.7     185          10.8
Economic emergency                      51.9          22.1     289          16.8
Emergency disaster                     126.7          54.0     540          31.4
Other                                    2.3           1.0      53           3.1
================================================================================
Total                                 $234.6         100.0   1,718         100.0
Georgia
Operating                             $ 88.8           8.4   1,608          29.3
Farm ownership                          43.0           4.1     517           9.4
Economic emergency                      95.2           9.0     581          10.6
Emergency disaster                     814.2          77.3   2,601          47.4
Other                                   12.0           1.1     183           3.3
================================================================================
Total                                 $234.6         100.0   5,490         100.0
Hawaii
Operating                               $0.3          95.9      11          91.7
Farm ownership                            \d           4.1       1           8.3
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Other                                      0             0       0             0
================================================================================
Total                                   $0.3         100.0      12         100.0
Idaho
Operating                             $ 43.1          16.5     635          28.9
Farm ownership                          56.3          21.6     559           5.5
Economic emergency                      88.8          34.0     555          25.3
Emergency disaster                      64.7          24.8     273          12.4
Other                                    8.3           3.2     172           7.8
================================================================================
Total                                 $261.2         100.0   2,194         100.0
Illinois
Operating                             $ 44.5          18.7     921          28.2
Farm ownership                          57.7          24.2     705          21.6
Economic emergency                      65.3          27.4     574          17.6
Emergency disaster                      69.4          29.1    1003          30.7
Other                                    1.5           0.6      67           2.0
================================================================================
Total                                 $238.4         100.0   3,270         100.0
Indiana
Operating                             $ 73.3          16.9   1,132          31.2
Farm ownership                          80.0          18.5     778          21.5
Economic emergency                     149.8          34.6     839          23.1
Emergency disaster                     127.9          29.6     826          22.8
Other                                    1.7           0.4      50           1.4
================================================================================
Total                                 $432.6         100.0   3,625         100.0
Iowa
Operating                             $ 83.0          25.3   1,496          35.5
Farm ownership                          63.1          19.2     726          17.2
Economic emergency                     107.3          32.6     903          21.5
Emergency disaster                      74.1          22.6   1,030          24.5
Other                                    1.1           0.3      54           1.3
================================================================================
Total                                 $328.6         100.0   4,209         100.0
Kansas
Operating                             $ 27.0          16.5     623          27.8
Farm ownership                          44.1          27.0     635          28.3
Economic emergency                      42.1          25.8     364          16.2
Emergency disaster                      49.1          30.1     588          26.2
Other                                    1.0           0.6      32           1.4
================================================================================
Total                                 $163.2         100.0   2,242         100.0
Kentucky
Operating                             $ 53.2          24.5   1,141          35.3
Farm ownership                          34.3          15.8     565          17.5
Economic emergency                      45.9          21.1     480          14.8
Emergency disaster                      82.4          37.9     922          28.5
Other                                    1.5           0.7     125           3.9
================================================================================
Total                                 $217.4         100.0   3,233         100.0
Louisiana
Operating                             $255.6          28.7   3.326          46.2
Farm ownership                          68.6           7.7     688           9.6
Economic emergency                      73.8           8.3     615           8.6
Emergency disaster                     489.3          54.9   2,484          34.5
Other                                    3.9           0.4      79           1.1
================================================================================
Total                                 $891.2         100.0   7,192         100.0
Maine
Operating                              $24.7          36.8     368          54.5
Farm ownership                           4.6           6.8      87          12.9
Economic emergency                       5.5           8.2      71          10.5
Emergency disaster                      32.0          47.6     135          20.0
Other                                    0.4           0.6      14           2.1
================================================================================
Total                                  $67.2         100.0     675         100.0
Maryland
Operating                              $ 5.3          20.0     143          36.8
Farm ownership                           4.9          18.4      66          17.1
Economic emergency                       9.2          34.3      71          18.4
Emergency disaster                       7.2          26.9     103          26.7
Other                                    0.1           0.4       4           1.0
================================================================================
Total                                  $26.7         100.0     386         100.0
Massachusetts
Operating                               $1.2          27.0      27          52.9
Farm ownership                           1.0          22.5      11          21.6
Economic emergency                       1.9          41.6       8          15.7
Emergency disaster                       0.4           8.9       5           9.8
Other                                      0             0       0             0
================================================================================
Total                                   $4.5         100.0      51         100.0
Michigan
Operating                             $ 78.2          24.4   1,053          32.7
Farm ownership                          49.5          15.4     598          18.6
Economic emergency                      77.6          24.2     601          18.7
Emergency disaster                     110.4          34.4     817          25.4
Other                                    5.4           1.7     148           4.6
================================================================================
Total                                 $321.1         100.0   3,217         100.0
Minnesota
Operating                             $125.4          22.2   2,067          32.6
Farm ownership                         120.3          21.3   1,387          21.9
Economic emergency                     128.3          22.7   1,225          19.3
Emergency disaster                     187.0          33.0   1,503          23.7
Other                                    4.8           0.8     155           2.4
================================================================================
Total                                 $565.9         100.0   6,337         100.0
Mississippi
Operating                             $152.8          17.3   2,301          37.7
Farm ownership                          58.6           6.6     772          12.7
Economic emergency                      47.7           5.4     381           6.2
Emergency disaster                     622.2          70.2   2,524          41.4
Other                                    4.5           0.5     123           2.0
================================================================================
Total                                 $885.7         100.0   6,101         100.0
Missouri
Operating                             $ 81.9          18.8   1,628          27.1
Farm ownership                          92.4          21.2   1,286          21.4
Economic emergency                      70.5          16.2     792          13.2
Emergency disaster                     184.9          42.5   1,932          32.1
Other                                    5.8           1.3     378           6.3
================================================================================
Total                                 $435.5         100.0   6,016         100.0
Montana
Operating                             $ 30.8          15.7     374          26.3
Farm ownership                          27.6          14.0     249          17.5
Economic emergency                      35.3          18.0     220          15.5
Emergency disaster                     100.1          50.9     528          37.1
Other                                    2.6           1.3      52           3.7
================================================================================
Total                                 $196.4         100.0   1,423         100.0
Nebraska
Operating                             $ 20.7           8.9     439          18.1
Farm ownership                          41.3          17.7     530          21.8
Economic emergency                      92.6          39.8     695          28.6
Emergency disaster                      71.9          30.9     625          25.7
Other                                    6.2           2.7     140           5.8
================================================================================
Total                                 $232.7         100.0   2,429         100.0
Nevada
Operating                              $ 1.8          14.1      31          28.7
Farm ownership                           1.9          14.4      19          17.6
Economic emergency                       5.2          39.9      30          27.8
Emergency disaster                       2.4          18.5       7           6.5
Other                                    1.7          13.1      21          19.4
================================================================================
Total                                  $12.9         100.0     108         100.0
New Hampshire
Operating                               $0.5          64.8       8          61.5
Farm ownership                           0.3          32.8       3          23.1
Economic emergency                        \d           1.9       1           7.7
Emergency disaster                         0             0       0             0
Other                                     \d           0.6       1           7.7
================================================================================
Total                                   $0.8         100.0      13         100.0
New Jersey
Operating                               $2.5          28.6      65          44.8
Farm ownership                           1.5          17.5      18          12.4
Economic emergency                       0.2           2.0       8           5.5
Emergency disaster                       4.3          49.5      45          31.0
Other                                    0.2           2.4       9           6.2
================================================================================
Total                                   $8.8         100.0     145         100.0
New Mexico
Operating                              $11.9          20.1     191          41.9
Farm ownership                           6.1          10.3      71          15.6
Economic emergency                      14.3          24.0      86          18.9
Emergency disaster                      26.1          44.1      97          21.3
Other                                    0.9           1.5      11           2.4
================================================================================
Total                                  $59.3         100.0     456         100.0
New York
Operating                             $ 29.6          22.3     622          35.2
Farm ownership                          18.1          13.6     286          16.2
Economic emergency                      38.1          28.7     397          22.5
Emergency disaster                      45.2          34.0     407          23.0
Other                                    2.0           1.5      55           3.1
================================================================================
Total                                 $133.0         100.0   1,767         100.0
North Carolina
Operating                             $ 46.4          16.1   1,007          32.7
Farm ownership                          31.3          10.8     444          14.4
Economic emergency                      77.2          26.7     552          17.9
Emergency disaster                     131.8          45.6   1,012          32.8
Other                                    2.2           0.8      69           2.2
================================================================================
Total                                 $288.8         100.0   3,084         100.0
North Dakota
Operating                             $ 99.9          21.6   1,619          31.7
Farm ownership                         106.0          22.9   1,155          22.6
Economic emergency                      60.2          13.0     670          13.1
Emergency disaster                     194.4          42.0   1,598          31.3
Other                                    2.6           0.6      59           1.2
================================================================================
Total                                 $463.1         100.0   5,101         100.0
Ohio
Operating                             $ 55.0          20.6     837          36.8
Farm ownership                          46.6          17.5     414          18.2
Economic emergency                      49.5          18.5     308          13.5
Emergency disaster                     114.2          42.8     663          29.1
Other                                    1.5           0.6      53           2.3
================================================================================
Total                                 $266.8         100.0   2,275         100.0
Oklahoma
Operating                             $111.4          20.7   1,609          33.4
Farm ownership                          80.5          15.0   1,040          21.6
Economic emergency                     121.8          22.7     836          17.4
Emergency disaster                     218.0          40.6   1,180          24.5
Other                                    5.5           1.0     152           3.2
================================================================================
Total                                 $537.2         100.0   4,817         100.0
Oregon
Operating                             $ 17.0          16.6     228          28.8
Farm ownership                          17.8          17.4     175          22.1
Economic emergency                      31.3          30.6     195          24.6
Emergency disaster                      30.1          29.4     128          16.2
Other                                    6.2           6.1      66           8.3
================================================================================
Total                                 $102.5         100.0     792         100.0
Pennsylvania
Operating                              $19.0          30.4     363          44.3
Farm ownership                          12.0          19.2     140          17.1
Economic emergency                      21.5          34.3     185          22.6
Emergency disaster                       9.8          15.7     103          12.6
Other                                    0.3           0.4      29           3.5
================================================================================
Total                                  $62.5         100.0     820         100.0
Rhode Island
Operating                               $0.2          20.5       4          50.0
Farm ownership                           0.1          11.9       2          25.0
Economic emergency                       0.5          63.6       1          12.5
Emergency disaster                        \d           4.0       1          12.5
Other                                      0             0       0             0
================================================================================
Total                                   $0.8         100.0       8         100.0
South Carolina
Operating                             $ 32.9          15.5     577          32.7
Farm ownership                          23.5          11.1     291          16.5
Economic emergency                      19.1           9.0     157           8.9
Emergency disaster                     136.4          64.0     724          41.1
Other                                    1.1           0.5      13           0.7
================================================================================
Total                                 $213.0         100.0   1,762         100.0
South Dakota
Operating                             $ 57.9          16.5   1,120          25.5
Farm ownership                          44.4          12.6     787          17.9
Economic emergency                      77.5          22.0     855          19.5
Emergency disaster                     169.4          48.2   1,556          35.5
Other                                    2.4           0.7      67           1.5
================================================================================
Total                                 $351.5         100.0   4,385         100.0
Tennessee
Operating                             $ 84.2          23.7   1,435          37.1
Farm ownership                          44.9          12.6     666          17.2
Economic emergency                      87.2          24.5     644          16.7
Emergency disaster                     138.8          39.0   1,097          28.4
Other                                    0.6           0.2      24           0.6
================================================================================
Total                                 $355.6         100.0   3,866         100.0
Texas
Operating                                  $          29.9   3,824          44.8
                                       306.3
Farm ownership                          51.4           5.0     618           7.2
Economic emergency                      95.7           9.3     754           8.8
Emergency disaster                     563.7          55.0   3,145          36.8
Other                                    7.8           0.8     200           2.3
================================================================================
Total                                 $1,024         100.0   8,541         100.0
                                          .9
Utah
Operating                              $ 6.3          28.6     100          39.2
Farm ownership                           5.8          26.4      74          29.0
Economic emergency                       5.6          25.2      53          20.8
Emergency disaster                       3.9          17.9      19           7.5
Other                                    0.4           1.9       9           3.5
================================================================================
Total                                  $22.1         100.0     255         100.0
Vermont
Operating                               $1.3          39.7      27          52.9
Farm ownership                           1.1          34.6      17          33.3
Economic emergency                       0.7          22.7       4           7.8
Emergency disaster                         0             0       1           2.0
Other                                    0.1           3.0       2           3.9
================================================================================
Total                                   $3.2         100.0      51         100.0
Virginia
Operating                             $ 22.2          20.0     477          35.0
Farm ownership                          10.5           9.5     162          11.9
Economic emergency                      21.2          19.1     184          13.5
Emergency disaster                      56.9          51.1     527          38.7
Other                                    0.5           0.4      13           1.0
================================================================================
Total                                 $111.5         100.0   1,363         100.0
Washington
Operating                              $18.4          19.4     259          36.0
Farm ownership                          16.2          17.0     149          20.7
Economic emergency                      34.6          36.5     201          27.9
Emergency disaster                      24.7          26.1      92          12.8
Other                                    0.9           1.0      19           2.6
================================================================================
Total                                  $94.9         100.0     720         100.0
West Virginia
Operating                              $ 5.1          41.8     147          57.2
Farm ownership                           2.8          23.3      72          28.0
Economic emergency                       3.1          25.6      19           7.4
Emergency disaster                       1.0           7.9       9           3.5
Other                                    0.2           1.4      10           3.9
================================================================================
Total                                  $12.2         100.0     257         100.0
Wisconsin
Operating                             $112.7          31.5   1,901          37.8
Farm ownership                          96.3          26.9   1,224          24.3
Economic emergency                     101.8          28.4   1,106          22.0
Emergency disaster                      45.1          12.6     695          13.8
Other                                    2.0           0.6     102           2.0
================================================================================
Total                                 $357.9         100.0   5,028         100.0
Wyoming
Operating                              $14.7          23.3     188          34.5
Farm ownership                          17.0          26.9     143          26.2
Economic emergency                      10.5          16.6      88          16.1
Emergency disaster                      20.4          32.2     107          19.6
Other                                    0.7           1.1      19           3.5
================================================================================
Total                                  $63.3         100.0     545         100.0
Other\e
Operating                              $ 7.0          41.7     250          46.5
Farm ownership                           5.1          30.7     125          23.2
Economic emergency                       1.6           9.7      22           4.1
Emergency disaster                       1.6           9.8     113          21.0
Other                                    1.3           8.2      28           5.2
================================================================================
Total                                  $16.8         100.0     538         100.0
--------------------------------------------------------------------------------
Note:  Other direct loans are soil and water and recreation loans. 

\a State totals may not add because of rounding. 

\b Percentages are based on whole numbers. 

\c The total number of borrowers for each state includes some
borrowers who are counted more than once because they received more
than one type of direct loan. 

\d Less than $50,000. 

\e Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 




                                    Table II.4
                     
                      Guaranteed Loan Loss Payments, by Loan
                        Type, by State, Fiscal Years 1989
                       Through the First 6 Months of Fiscal
                                    Year 1995

                               (Dollar in millions)


                                                                      Percentage
                                                Percentage              of total
                                                  of total             borrowers
                                      Amount   direct loan  Number          with
State                                     \a      losses\b      \c      losses\a
------------------------------------  ------  ------------  ------  ------------
Alabama
Operating                               $0.7          82.5      16          88.9
Farm ownership                           0.1          17.5       2          11.1
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.8         100.0      18         100.0
Alaska
Operating                                 $0             0       0             0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                     $0             0       0             0
Arizona
Operating                               $0.4          50.6       2          40.0
Farm ownership                           0.3          41.1       2          40.0
Economic emergency                       0.1           8.3       1          20.0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.8         100.0       5         100.0
Arkansas
Operating                               $7.1          83.7     131          84.0
Farm ownership                           1.3          15.1      22          14.1
Economic emergency                       0.1           1.1       3           1.9
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $8.5         100.0     156         100.0
California
Operating                               $1.3          97.3      16          94.1
Farm ownership                            \d           2.7       1           5.9
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $1.3         100.0      17         100.0
Colorado
Operating                               $3.0          60.4      36          67.9
Farm ownership                           1.6          32.0      14          26.4
Economic emergency                       0.3           6.7       2           3.8
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           0.9       1           1.9
================================================================================
Total                                   $4.9         100.0      53         100.0
Connecticut
Operating                               $0.2          32.3       2          50.0
Farm ownership                           0.4          67.7       2          50.0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.5         100.0       4         100.0
Delaware
Operating                                 $0             0       0             0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                     $0             0       0             0
Florida
Operating                               $1.5          20.6      20          51.3
Farm ownership                           0.9          12.2       7          17.9
Economic emergency                       2.4          32.9       7          17.9
Emergency disaster                       0.5           7.3       1           2.6
Emergency livestock                      2.0          27.1       4          10.3
================================================================================
Total                                   $7.3         100.0      39         100.0
Georgia
Operating                               $4.7          87.3      76          86.4
Farm ownership                           0.7          12.7      12          13.6
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $5.4         100.0      88         100.0
Hawaii
Operating                                 $0             0       0             0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                     $0             0       0             0
Idaho
Operating                               $2.6          65.3      28          70.0
Farm ownership                           1.2          29.8       9          22.5
Economic emergency                       0.2           4.9       3           7.5
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $4.0         100.0      40         100.0
Illinois
Operating                               $5.6          67.1     120          76.4
Farm ownership                           1.7          20.8      27          17.2
Economic emergency                       1.0          12.2      10           6.4
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $8.4         100.0     157         100.0
Indiana
Operating                               $2.7          66.9      42          79.2
Farm ownership                           0.3           6.6       4           7.5
Economic emergency                       1.1          26.5       7          13.2
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $4.1         100.0      53         100.0
Iowa
Operating                              $15.9          76.8     296          85.1
Farm ownership                           2.0           9.5      29           8.3
Economic emergency                       2.8          13.6      22           6.3
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           0.1       1           0.3
================================================================================
Total                                  $20.7         100.0     348         100.0
Kansas
Operating                               $7.6          82.6     120          81.1
Farm ownership                           0.7           7.3      17          11.5
Economic emergency                       0.9           9.9       9           6.1
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           0.2       2           1.4
================================================================================
Total                                   $9.2         100.0     148         100.0
Kentucky
Operating                               $4.2          77.9      70          76.1
Farm ownership                           1.1          20.9      21          22.8
Economic emergency                       0.1           1.2       1           1.1
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $5.4         100.0      92         100.0
Louisiana
Operating                              $30.3          72.4     566          88.3
Farm ownership                           5.2          12.4      46           7.2
Economic emergency                       6.4          15.2      29           4.5
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                  $41.9         100.0     641         100.0
Maine
Operating                               $0.1          37.9       2          66.7
Farm ownership                           0.1          62.1       1          33.3
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.2         100.0       3         100.0
Maryland
Operating                               $0.7          71.1       9          90.0
Farm ownership                           0.3          28.9       1          10.0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.9         100.0      10         100.0
Massachusetts
Operating                               $0.1         100.0       2         100.0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.1         100.0       2         100.0
Michigan
Operating                              $ 9.9          78.9     108          78.8
Farm ownership                           2.2          17.5      24          17.5
Economic emergency                       0.4           3.6       5           3.6
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                  $12.5         100.0     137         100.0
Minnesota
Operating                              $11.3          67.7     195          80.9
Farm ownership                           2.4          14.5      25          10.4
Economic emergency                       2.9          17.5      20           8.3
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           0.3       1           0.4
================================================================================
Total                                  $16.6         100.0     241         100.0
Mississippi
Operating                              $11.2          78.3     135          80.8
Farm ownership                           3.1          21.7      32          19.2
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                  $14.3         100.0     167         100.0
Missouri
Operating                               $2.9          68.9      66          72.5
Farm ownership                           1.2          28.1      24          26.4
Economic emergency                       0.1           3.0       1           1.1
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $4.2         100.0      91         100.0
Montana
Operating                               $4.3          71.2      41          80.4
Farm ownership                           0.6           9.1       4           7.8
Economic emergency                       1.2          18.9       5           9.8
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           0.8       1           2.0
================================================================================
Total                                   $6.1         100.0      51         100.0
Nebraska
Operating                               $4.4          64.8      88          80.0
Farm ownership                           0.6           9.4      12          10.9
Economic emergency                       1.6          24.2       9           8.2
Emergency disaster                         0             0       0             0
Emergency livestock                      0.1           1.6       1           0.9
================================================================================
Total                                   $6.7         100.0     110         100.0
Nevada
Operating                                 $0             0       0             0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                     $0             0       0             0
New Hampshire
Operating                                 \d          12.4       1          50.0
Farm ownership                           0.1          87.6       1          50.0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.2         100.0       2         100.0
New Jersey
Operating                                 \d          98.5       1          50.0
Farm ownership                            \d           1.5       1          50.0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.1         100.0       2         100.0
New Mexico
Operating                               $3.4          70.3      27          73.0
Farm ownership                           0.5          11.2       6          16.2
Economic emergency                       0.4           7.3       2           5.4
Emergency disaster                         0             0       0             0
Emergency livestock                      0.5          11.2       2           5.4
================================================================================
Total                                   $4.8         100.0      37         100.0
New York
Operating                               $0.8          32.3      14          46.7
Farm ownership                           0.7          28.5       8          26.7
Economic emergency                       0.9          37.2       6          20.0
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           2.0       2           6.7
================================================================================
Total                                   $2.5         100.0      30         100.0
North Carolina
Operating                               $1.3          83.9      23          82.1
Farm ownership                           0.1           6.2       2           7.1
Economic emergency                       0.2           9.9       3          10.7
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $1.5         100.0      28         100.0
North Dakota
Operating                               $6.3          65.1     106          69.7
Farm ownership                           1.9          20.0      36          23.7
Economic emergency                       0.9           9.6       7           4.6
Emergency disaster                         0             0       0             0
Emergency livestock                      0.5           5.3       3           2.0
================================================================================
Total                                   $9.7         100.0     152         100.0
Ohio
Operating                               $1.9          57.1      31          72.1
Farm ownership                           0.5          14.2       5          11.6
Economic emergency                       1.0          28.7       7          16.3
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $3.3         100.0      43         100.0
Oklahoma
Operating                              $25.0          75.1     243          77.9
Farm ownership                           4.6          13.7      46          14.7
Economic emergency                       2.7           8.2      17           5.4
Emergency disaster                         0             0       0             0
Emergency livestock                      1.0           3.0       6           1.9
================================================================================
Total                                  $33.3         100.0     312         100.0
Oregon
Operating                               $2.7          73.3      24          82.8
Farm ownership                           0.2           6.2       3          10.3
Economic emergency                       0.8          20.5       2           6.9
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $3.7         100.0      29         100.0
Pennsylvania
Operating                               $0.9          44.7      12          60.0
Farm ownership                           1.0          51.0       7          35.0
Economic emergency                       0.1           4.3       1           5.0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $1.9         100.0      20         100.0
Rhode Island
Operating                                 $0             0       0             0
Farm ownership                             0             0       0             0
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                     $0             0       0             0
South Carolina
Operating                               $2.6          84.7      37          88.1
Farm ownership                           0.5          15.3       5          11.9
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $3.1         100.0      42         100.0
South Dakota
Operating                               $3.4          73.3      62          81.6
Farm ownership                           0.7          16.0       9          11.8
Economic emergency                       0.5          10.2       4           5.3
Emergency disaster                         0             0       0             0
Emergency livestock                       \d           0.5       1           1.3
================================================================================
Total                                   $4.6         100.0      76         100.0
Tennessee
Operating                               $3.6          69.6      56          78.9
Farm ownership                           0.4           8.3      10          14.1
Economic emergency                       1.1          22.1       5           7.0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $5.2         100.0      71         100.0
Texas
Operating                              $26.0          84.1     336          87.5
Farm ownership                           2.3           7.5      29           7.6
Economic emergency                       1.9           6.1      17           4.4
Emergency disaster                         0             0       0             0
Emergency livestock                      0.7           2.2       2           0.5
================================================================================
Total                                  $30.9         100.0     384         100.0
Utah
Operating                               $0.4          29.4       7          50.0
Farm ownership                           0.2          18.6       4          28.6
Economic emergency                       0.7          52.0       3          21.4
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $1.3         100.0      14         100.0
Vermont
Operating                               $0.2          42.8       9          52.9
Farm ownership                           0.3          57.2       8          47.1
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.5         100.0      17         100.0
Virginia
Operating                               $0.3          70.4       8          72.7
Farm ownership                           0.1          29.6       3          27.3
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $0.5         100.0      11         100.0
Washington
Operating                               $2.0          65.7      25          83.3
Farm ownership                           0.6          20.7       4          13.3
Economic emergency                       0.4          13.6       1           3.3
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $3.0         100.0      30         100.0
West Virginia
Operating                               $0.9          83.6      15          83.3
Farm ownership                           0.2          16.4       3          16.7
Economic emergency                         0             0       0             0
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $1.1         100.0      18         100.0
Wisconsin
Operating                              $ 9.4          43.4     177          56.0
Farm ownership                           8.0          36.6     103          32.6
Economic emergency                       4.3          20.0      36          11.4
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                  $21.7         100.0     316         100.0
Wyoming
Operating                               $2.3          84.6      31          88.6
Farm ownership                           0.2           9.1       3           8.6
Economic emergency                       0.2           6.3       1           2.9
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $2.7         100.0      35         100.0
Other\e
Operating                               $1.0          86.6       8          72.7
Farm ownership                           0.1          12.2       2          18.2
Economic emergency                        \a           1.2       1           9.1
Emergency disaster                         0             0       0             0
Emergency livestock                        0             0       0             0
================================================================================
Total                                   $1.2         100.0      11         100.0
--------------------------------------------------------------------------------
\a State totals may not add because of rounding. 

\b Percentages are based on whole numbers. 

\c The total number of borrowers for each state include some
borrowers who are counted more than once because they received more
than one type of guaranteed loan. 

\d Less than $50,000. 

\e Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 


NEW DIRECT AND GUARANTEED LOANS TO
PREVIOUSLY DELINQUENT BORROWERS
WHO RECEIVED DEBT RELIEF
========================================================= Appendix III



                                   Table III.1
                     
                       Amount of New Direct and Guaranteed
                     Loans Made From Fiscal Year 1989 Through
                      the First 6 Months of Fiscal Year 1995
                       to Borrowers Who Previously Received
                              Debt Relief, by State

                              (Dollars in millions)


                                  Number  Amount  Number  Amount  Number  Amount
                                      of  of new      of  of new      of  of new
                                  borrow  loans\  borrow  loans\  borrow  loans\
State and action on prior debt     ers\a       b   ers\a       b   ers\a       b
--------------------------------  ------  ------  ------  ------  ------  ------
Alabama
Restructured with debt write-         30    $3.5       4    $0.5      34    $4.1
 down
Net recovery value buy-out with        1      \c       0       0       1      \c
 write-off
Debt settlement with write-off         2     0.1       0       0       2     0.1
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 33    $3.7       4    $0.5      37    $4.2
Alaska
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
Arizona
Restructured with debt write-          2    $0.2       0      $0       2    $0.2
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  2    $0.2       0      $0       2    $0.2
Arkansas
Restructured with debt write-         54    $6.0      11    $1.8      65    $7.8
 down
Net recovery value buy-out with        2     0.3       1     0.1       3     0.4
 write-off
Debt settlement with write-off         5     0.2       3     0.8       8     1.0
Guaranteed loan loss payments         \d      \d       1     0.6       1     0.6
================================================================================
Total                                 61    $6.5      16    $3.3      77    $9.8
California
Restructured with debt write-          6    $0.4       1    $0.2       7    $0.6
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  6    $0.4       1    $0.2       7    $0.6
Colorado
Restructured with debt write-         20    $1.7       3    $0.8      23    $2.5
 down
Net recovery value buy-out with        0       0       2     0.2       2     0.2
 write-off
Debt settlement with write-off         3     0.2       2     0.4       5     0.6
Guaranteed loan loss payments         \d      \d       2     0.2       2     0.2
================================================================================
Total                                 23    $1.9       9    $1.6      32    $3.5
Connecticut
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
Delaware
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
Florida
Restructured with debt write-          4    $0.3       0      $0       4    $0.3
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       1     0.1       1     0.1
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  4    $0.3       1    $0.1       5    $0.4
Georgia
Restructured with debt write-         29    $4.0      16    $4.2      45   $ 8.2
 down
Net recovery value buy-out with        1     0.1       4     2.2       5     2.3
 write-off
Debt settlement with write-off         9     2.4      16     2.5      25     4.9
Guaranteed loan loss payments         \d      \d       2     0.6       2     0.6
================================================================================
Total                                 39    $6.5      38    $9.5      77   $16.0
Hawaii
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
Idaho
Restructured with debt write-         58    $7.3       5    $1.3      63   $ 8.7
 down
Net recovery value buy-out with        1     0.1       3     0.4       4     0.5
 write-off
Debt settlement with write-off         3     0.4       2     0.5       5     0.8
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 62    $7.7      10    $2.3      72   $10.0
Illinois
Restructured with debt write-         83    $6.6      25    $2.8     108   $ 9.4
 down
Net recovery value buy-out with        1      \c       3     0.8       4     0.8
 write-off
Debt settlement with write-off        13     1.0      11     1.9      24     2.8
Guaranteed loan loss payments         \d      \d       1     0.2       1     0.2
================================================================================
Total                                 97    $7.6      40    $5.6     137   $13.2
Indiana
Restructured with debt write-         70   $12.0      17    $2.4      87   $14.4
 down
Net recovery value buy-out with        1     0.3       1     0.2       2     0.5
 write-off
Debt settlement with write-off         5     0.4       7     4.6      12     5.0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 76   $12.7      25    $7.3     101   $19.9
Iowa
Restructured with debt write-        108    $7.8      19    $2.4     127   $10.2
 down
Net recovery value buy-out with        2     0.1       5     0.9       7     0.9
 write-off
Debt settlement with write-off        13     0.6      20     3.8      33     4.4
Guaranteed loan loss payments         \d      \d       8     1.3       8     1.3
================================================================================
Total                                123    $8.5      52    $8.3     175   $16.7
Kansas
Restructured with debt write-         33    $2.6      17    $3.2      50    $5.8
 down
Net recovery value buy-out with        0       0       3     0.5       3     0.5
 write-off
Debt settlement with write-off         7     1.0       9     1.7      16     2.6
Guaranteed loan loss payments         \d      \d       2     0.4       2     0.4
================================================================================
Total                                 40    $3.6      31    $5.8      71    $9.3
Kentucky
Restructured with debt write-         45    $3.3      18    $1.5      63    $4.7
 down
Net recovery value buy-out with        0       0       2     0.2       2     0.2
 write-off
Debt settlement with write-off         8     0.3       6     1.2      14     1.6
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 53    $3.6      26    $2.9      79    $6.5
Louisiana
Restructured with debt write-        138   $15.8      98   $24.3     236   $40.1
 down
Net recovery value buy-out with       24     3.3      51    13.0      75    16.3
 write-off
Debt settlement with write-off        51     6.4      95    24.1     146    30.6
Guaranteed loan loss payments         \d      \d      39     8.9      39     8.9
================================================================================
Total                                213   $25.5     283   $70.4     496   $95.9
Maine
Restructured with debt write-         22    $2.7       0      $0      22    $2.7
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         3     0.6       0       0       3     0.6
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 25    $3.3       0      $0      25    $3.3
Maryland
Restructured with debt write-          1      \c       0      $0       1      \c
 down
Net recovery value buy-out with        0       0       1     0.2       1     0.2
 write-off
Debt settlement with write-off         1      \c       1     0.2       2     0.2
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  2    $0.1       2    $0.4       4    $0.4
Massachusetts
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
Michigan
Restructured with debt write-         75   $10.0      22   $ 4.9      97   $14.9
 down
Net recovery value buy-out with        1     0.1      22     5.8      23     5.9
 write-off
Debt settlement with write-off         5     0.4       7     1.8      12     2.2
Guaranteed loan loss payments         \d      \d       5     1.8       5     1.8
================================================================================
Total                                 81   $10.5      56   $14.2     137   $24.8
Minnesota
Restructured with debt write-        127   $10.6      40    $5.4     167   $16.0
 down
Net recovery value buy-out with        2     0.2       0       0       2     0.2
 write-off
Debt settlement with write-off         2     0.1      19     3.0      21     3.1
Guaranteed loan loss payments         \d      \d       9     1.6       9     1.6
================================================================================
Total                                131   $10.9      68    $9.9     199   $20.8
Mississippi
Restructured with debt write-         97   $14.4      16    $4.6     113   $19.0
 down
Net recovery value buy-out with        1     0.8       0       0       1     0.8
 write-off
Debt settlement with write-off        11     2.5      10     3.7      21     6.2
Guaranteed loan loss payments         \d      \d       3     0.4       3     0.4
================================================================================
Total                                109   $17.7      29    $8.8     138   $26.5
Missouri
Restructured with debt write-         72    $3.5      28    $2.3     100    $5.7
 down
Net recovery value buy-out with        4     0.3       0       0       4     0.3
 write-off
Debt settlement with write-off         2     0.1       3     0.5       5     0.6
Guaranteed loan loss payments         \d      \d       1     0.1       1     0.1
================================================================================
Total                                 78    $3.8      32    $2.9     110    $6.7
Montana
Restructured with debt write-         29    $3.6       4    $0.6      33    $4.2
 down
Net recovery value buy-out with        1      \c       3     0.5       4     0.5
 write-off
Debt settlement with write-off         3     0.4       3     0.5       6     0.9
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 33    $4.0      10    $1.7      43    $5.7
Nebraska
Restructured with debt write-         29    $2.2       7    $1.3      36    $3.5
 down
Net recovery value buy-out with        0       0       2     0.3       2     0.3
 write-off
Debt settlement with write-off         8     0.6       7     1.2      15     1.8
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 37    $2.9      16    $2.8      53    $5.6
Nevada
Restructured with debt write-          5    $0.5       0      $0       5    $0.5
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  5    $0.5       0      $0       5    $0.5
New Hampshire
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
New Jersey
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
New Mexico
Restructured with debt write-          9    $1.1       0      $0       9    $1.1
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       1       0       1     0.2
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  9    $1.1       1    $0.2      10    $1.4
New York
Restructured with debt write-         32    $3.2       0      $0      32    $3.2
 down
Net recovery value buy-out with        1     0.1       0       0       1     0.1
 write-off
Debt settlement with write-off         4     0.4       0       0       4     0.4
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 37    $3.7       0      $0      37    $3.7
North Carolina
Restructured with debt write-         30    $2.3       2    $0.1      32    $2.4
 down
Net recovery value buy-out with        1     0.1       9     2.2      10     2.2
 write-off
Debt settlement with write-off         3     0.1       8     1.6      11     1.7
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 34    $2.5      19    $3.9      53    $6.3
North Dakota
Restructured with debt write-        140   $ 9.7      27    $4.7     167   $14.5
 down
Net recovery value buy-out with        1     0.1       0       0       1     0.1
 write-off
Debt settlement with write-off         4     0.5       8     1.6      12     2.1
Guaranteed loan loss payments         \d      \d       2     0.1       2     0.1
================================================================================
Total                                145   $10.4      37    $6.4     182   $16.8
Ohio
Restructured with debt write-         13    $1.3       7    $1.3      20    $2.5
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         2     0.3       2     0.2       4     0.5
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 15    $1.5       9    $1.5      24    $3.0
Oklahoma
Restructured with debt write-        103   $11.9      20   $ 4.2     123   $16.1
 down
Net recovery value buy-out with        3     0.3       7     1.7      10     2.1
 write-off
Debt settlement with write-off         4     0.3       9     2.2      13     2.5
Guaranteed loan loss payments         \d      \d       8     2.1       8     2.1
================================================================================
Total                                110   $12.6      44   $10.2     154   $22.8
Oregon
Restructured with debt write-         20    $3.1       1    $0.1      21    $3.2
 down
Net recovery value buy-out with        1      \c       0       0       1      \c
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 21    $3.1       1    $0.1      22    $3.2
Pennsylvania
Restructured with debt write-         13    $1.5       1    $0.4      14    $1.9
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         1      \c       1     0.2       2     0.2
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 14    $1.6       2    $0.6      16    $2.1
Rhode Island
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
South Carolina
Restructured with debt write-         35    $4.9       6    $0.7      41    $5.6
 down
Net recovery value buy-out with        0       0       2     0.1       2     0.1
 write-off
Debt settlement with write-off         5     0.5       1     0.1       6     0.6
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 40    $5.5       9    $0.9      49    $6.4
South Dakota
Restructured with debt write-         59    $3.3      39    $4.0      98   $ 7.3
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off        24     1.1      18     2.4      42     3.5
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 83    $4.4      57    $6.4     140   $10.8
Tennessee
Restructured with debt write-         18    $1.8       8    $1.2      26    $3.0
 down
Net recovery value buy-out with        1     0.1      12     2.4      13     2.5
 write-off
Debt settlement with write-off         2     0.3      10     1.8      12     2.1
Guaranteed loan loss payments         \d      \d       1     0.1       1     0.1
================================================================================
Total                                 21    $2.1      31    $5.5      52    $7.6
Texas
Restructured with debt write-        254   $28.1      25    $4.3     279   $32.4
 down
Net recovery value buy-out with        3     0.5       0       0       3     0.5
 write-off
Debt settlement with write-off        22     3.7      21     3.7      43     7.4
Guaranteed loan loss payments         \d      \d       5     1.3       5     1.3
================================================================================
Total                                279   $32.4      51    $9.3     330   $41.6
Utah
Restructured with debt write-          4    $0.3       0      $0       4    $0.3
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         2     0.1       0       0       2     0.1
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  6    $0.4       0      $0       6    $0.4
Vermont
Restructured with debt write-          0      $0       0      $0       0      $0
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  0      $0       0      $0       0      $0
Virginia
Restructured with debt write-         18    $1.9       0      $0      18    $1.9
 down
Net recovery value buy-out with        1     0.1       0       0       1     0.1
 write-off
Debt settlement with write-off         3     0.1       0       0       3     0.1
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 22    $2.2       0      $0      22    $2.2
Washington
Restructured with debt write-         13    $1.1       1    $0.1      14    $1.2
 down
Net recovery value buy-out with        0       0       1     0.1       1     0.1
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       1     0.2       1     0.2
================================================================================
Total                                 13    $1.1       3    $0.4      16    $1.5
West Virginia
Restructured with debt write-          4    $0.7       1    $0.1       5    $0.8
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         0       0       0       0       0       0
Guaranteed loan loss payments         \d      \d       2     0.6       2     0.6
================================================================================
Total                                  4    $0.7       3    $0.6       7    $1.4
Wisconsin
Restructured with debt write-         83    $4.0      16    $2.1      99   $ 6.2
 down
Net recovery value buy-out with        3     0.2      11     2.3      14     2.5
 write-off
Debt settlement with write-off        12     0.7      12     2.8      24     3.6
Guaranteed loan loss payments         \d      \d       1     0.8       1     0.8
================================================================================
Total                                 98    $5.0      40    $8.2     138   $13.1
Wyoming
Restructured with debt write-         23    $1.4       7    $0.8      30    $2.2
 down
Net recovery value buy-out with        1     0.2       1     0.1       2     0.3
 write-off
Debt settlement with write-off         1     0.1       1      \c       2     0.1
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                 25    $1.7       9    $0.9      34    $2.6
Other\e
Restructured with debt write-          4    $0.2       0      $0       4    $0.2
 down
Net recovery value buy-out with        0       0       0       0       0       0
 write-off
Debt settlement with write-off         1      \c       0       0      \c       0
Guaranteed loan loss payments         \d      \d       0       0       0       0
================================================================================
Total                                  5    $0.2       0      $0       5    $0.2
--------------------------------------------------------------------------------
\a The total number of borrowers for each state includes some
borrowers who are counted more than once because they received more
than one type of loan. 

\b State totals may not add because of rounding. 

\c Less than $50,000. 

\d Not calculated. 

\e Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 


NEW DIRECT LOANS TO DELINQUENT
BORROWERS
========================================================== Appendix IV



                          Table IV.1
           
             Amount of New Direct Operating Loans
            Made From Fiscal Year 1989 Through the
            First 6 Months of Fiscal Year 1995 to
           Borrowers Who Were Delinquent, by State

                    (Dollars in millions)

                                     Amount of
                                    new direct
                                     operating     Number of
State                                    loans     borrowers
--------------------------------  ------------  ------------
Alabama                                  $ 1.6            23
Alaska                                       0             0
Arizona                                      0             0
Arkansas                                   9.6           112
California                                 0.5            12
Colorado                                   0.8             9
Connecticut                                0.1             1
Delaware                                   0.2             4
Florida                                    0.7             9
Georgia                                    1.3            15
Hawaii                                       0             0
Idaho                                      2.8            39
Illinois                                   6.1           131
Indiana                                    1.7            35
Iowa                                       6.8           141
Kansas                                     2.5            52
Kentucky                                   0.9            23
Louisiana                                  7.0            84
Maine                                      0.7            13
Maryland                                     0             0
Massachusetts                                0             0
Michigan                                   2.4            45
Minnesota                                  5.4            88
Mississippi                               10.2           117
Missouri                                   3.1            68
Montana                                    7.4           117
Nebraska                                   3.8            45
Nevada                                     0.3             4
New Hampshire                                0             0
New Jersey                                  \a             1
New Mexico                                 1.1            11
New York                                   0.1             1
North Carolina                             4.5            60
North Dakota                               9.8           175
Ohio                                       0.8            16
Oklahoma                                   1.8            39
Oregon                                     2.2            27
Pennsylvania                               0.1             5
Rhode Island                                 0             0
South Carolina                             0.7            13
South Dakota                               1.2            39
Tennessee                                  1.0            17
Texas                                     27.9           421
Utah                                        \a             1
Vermont                                    0.1             3
Virginia                                   1.6            28
Washington                                 0.7            10
West Virginia                               \a             2
Wisconsin                                  0.4            22
Wyoming                                    0.4             6
Other\b                                      0             0
------------------------------------------------------------
\a Less than $50,000. 

\b Includes Puerto Rico, the U.S.  Virgin Islands, and the Western
Pacific Island Territories. 

Source:  GAO's analysis of CFSA Finance Office records. 


MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix V

RESOURCES, COMMUNITY, AND ECONOMIC
DEVELOPMENT DIVISION, WASHINGTON,
D.C. 

Robert A.  Robinson, Associate Director

DALLAS REGIONAL OFFICE

Linda J.  Libician, Assistant Director
Andy C.  Clinton, Evaluator

KANSAS CITY REGIONAL OFFICE

Robert C.  Sommer, Computer Analyst