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ANNUAL REPORT FY 2001

NOTE 13 - NET POSITION

DOL's net position by fund type at September 30, 2001 consisted of the following:

(Dollars in thousands)	Revolving Fund		Trust Funds		Appropriated Funds	Eliminations		Total

Unexpended appropriations

Unobligated balance available	$	-	$	-	$2,191,957	$	-	$2,191,957

Unobligated balance unavailable	-		-		627,662	-		627,662

Undelivered orders	-		-		8,461,713	-		8,461,713
Total unexpended appropriations	-		-		11,281,332	-		11,281,332

Cumulative results of operations

Unemployment Trust Fund

Federal accounts	-		49,592,668		-	-		49,592,668

State accounts	-		37,216,952		-	-		37,216,952
	-		86,809,620		-	-		86,809,620

Longshore and Harbor Workers' Trust Fund	-		57,190		-	-		57,190

District of Columbia Trust Fund	-		5,323		-	-		5,323

Black Lung Disability Trust Fund	-		38,066		-	-		38,066

Other	12,054		5,103		78,561	-		95,718
	12,054		86,915,302		78,561	-		87,005,917
Liabilities not consuming budgetary resources:

Future workers' compensation benefits	(2,353)		-		(586,217)	2,353		(586,217)

Energy employees occupational illness compensation benefits	-		-		(3,200,000)	-		(3,200,000)

Advances from U.S. Treasury	-		(7,253,557)		-	-		(7,253,557)

Accrued benefits	-		(110,647)		-	-		(110,647)

Accrued annual leave	(4,004)		-		(89,234)	-		(93,238)

Other	(457)		(37,272)		(69,968)	1,339		(106,358)
	(6,814)		(7,401,476)		(3,945,419)	3,692		(11,350,017)

Assets not providing budgetary resources:

Due from Federal agencies for: UCFE and UCX benefits	-		194,765		-	(425)		194,340

Workers' compensation benefits	-		-		3,309,113	(457)		3,308,656

Due from reimbursable employers for unemployment compensation	-		326,373		-	-		326,373

Net state unemployment taxes receivable	-		165,847		-	-		165,847

Net benefit overpayment receivable	-		165,719		20,960	-		186,679

Interest receivable	-		1,435,816		2,897	-		1,438,713

Other	2,848		5,055		14,927	(2,810)		20,020
	2,848		2,293,575		3,347,897	(3,692)		5,640,628

Net investment in capitalized assets	22,364		8		755,314	-		777,686

Total cumulative results of operations	30,452		81,807,409		236,353	-		82,074,214
	$30,452		$81,807,409		$11,517,685	$	-	$93,355,546
	$30,452		$81,807,409		$11,517,685			$93,355,546

DOL's net position by fund type at September 30, 2001 consisted of the following:

(Dollars in thousands)	Revolving Funds		Trust Funds		Appropriated Funds	Eliminations		Total

Unexpended appropriations

Unobligated balance available	$	-	$	-	$1,615,730	$	-	$1,615,730

Unobligated balance unavailable	-		-		714,171	-		714,171

Undelivered orders	-		-		7,765,162	-		7,765,162
Total unexpended appropriations	-		-		10,095,063	-		10,095,063

Cumulative results of operations

Unemployment Trust Fund

Federal accounts	-		31,881,932		-	-		31,881,932

State accounts	-		53,152,562		-	-		53,152,562
	-		85,034,494		-	-		85,034,494

Longshore and Harbor Workers' Trust Fund	-		57,053		-	-		57,053

District of Columbia Trust Fund	-		4,341		-	-		4,341

Black Lung Disability Trust Fund	-		22,406		-	-		22,406

Other	14,333		9,528		77,663	-		101,524
	14,333		85,127,822		77,663	-		85,219,818

Liabilities not consuming budgetary resources:

Future workers' compensation benefits	(2,801)		-		(561,106)	2,801		(561,106)

Advances from U.S. Treasury	-		(6,748,557)		-	-		(6,748,557)

Accrued benefits	-		(111,781)		-	-		(111,781)

Accrued annual leave	(3,749)		-		(85,673)	-		(89,422)

Other	(467)		(38,342)		(67,664)	934		(105,539)
	(7,017)		(6,898,680)		(714,443)	3,735		(7,616,405)

Assets not providing budgetary resources:

Due from Federal agencies for: UCFE and UCX benefits	-		198,545		-	-		198,545

Workers' compensation benefits	-		-		3,191,592	(467)		3,191,125

Due from reimbursable employers for unemployment compensation	-		287,134		-	-		287,134

Net state unemployment taxes receivable	-		244,838		-	-		244,838

Net benefit overpayment receivable	-		146,336		14,841	-		161,177

Interest receivable	-		1,417,072		2,719	-		1,419,791

Other	3,291		1,912		15,428	(3,268)		17,363
	3,291		2,295,837		3,224,580	(3,735)		5,519,973

Net investment in capitalized assets	16,660		9		722,135	-		738,804

Total cumulative results of operations	27,267		80,524,988		3,309,935	-		83,862,190
	$27,267		$80,524,988		$13,404,998	$	-	$93,957,253
	$27,267		$80,524,988		$13,404,998			$93,957,253

NOTE 14 - PENSION EXPENSE

Pension expense in 2001 consisted of the following:

(Dollars in thousands)	Employer Contributions	Accumulated Costs Imputed by OPM	Total Year Expense
Civil Service Retirement System	$40,865	$42,435	$83,300

Federal Employees' Retirement System	51,618	(535)	51,083

Thrift Savings Plan	19,676	-	19,676

	$112,159	$41,900	$154,059

Pension expense in 2000 consisted of the following:

(Dollars in thousands)	Employer Contributions	Accumulated Costs Imputed by OPM	Total Year Expense
Civil Service Retirement System	$41,045	$39,626	$80,671

Federal Employees' Retirement System	46,136	(1,660)	44,476

Thrift Savings Plan	17,755	-	17,755

	$104,936	$37,966	$142,902

NOTE 15 - PROGRAM COSTS

Schedules A, B and C present detailed cost and revenue information by suborganization (responsibility segment) for programs in the Department, the Employment and Training Administration and the Employment Standards Administration in support of the summary information presented in the Consolidated Statement of Net Cost for 2001.

Cost and revenue by suborganization for the ten outcome goals adopted in the Department's Annual Performance Plan for FY 2001, submitted under the requirements of the Government Performance and Review Act (GPRA), are presented in schedule D.

Detailed cost and revenue information by budget function for 2001 is presented in Schedule E and intra-governmental cost and revenue information by budget function for 2001 is presented in Schedule F.

NOTE 15 - PROGRAM COSTS

A . Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2001 consisted of the following:

(Dollars in thousands)	Employment and Training Administration	Employment and Standards Administration	Occupational Safety and Health Administration		Bureau of Labor Statistics		Mine Safety and Health Administration		Pension and Welfare Benefits Administration		Veterans' Employment and Training		Other Departmental Programs	Eliminations	Total


CROSSCUTTING PROGRAMS Income maintenance

Intra-governmental	$194,248	$624,166	$	-	$	-	$	-	$	-	$	-	$15,352	$(25,015)	$808,751

With the public	23,123,099	4,462,113	-		-		-		-		-		26,361	(1,583)	36,609,990

Total cost	32,317,347	5,086,279	-		-		-		-		-		41,713	(26,598)	37,418,741

Less earned revenue	(406,726)	(2,190,211)	-		-		-		-		-		-	26,598	(2,570,342)

Net program cost	31,910,618	(2,896,068)	-		-		-		-		-		41,713	-	34,848,399

Employment and training

Intra-governmental	66,799	-	-		-		-		-		9,750		416	(34,604)	42,361

With the public	5,608,738	-	-		-		-		-		178,818		1,211	34,604	5,823,371

Total cost	5,675,537	-	-		-		-		-		188,568		1,627	-	5,865,732