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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



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




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