|
NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS For the Years Ended September 30, 2002 and
2001
NOTE 14 - PROGRAM COST
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 2002.
Cost and revenue by suborganization for the nine outcome goals adopted
in the Department's Annual Performance Plan for FY 2002, 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 2002 is
presented in Schedule E and intra-governmental cost and revenue information by
budget function for 2002 is presented in Schedule F.
A. Consolidating Statement of Net Cost by Suborganization
Net cost by suborganization for the year ended September 30, 2002
consisted of the following:
|
(Dollars in thousands) |
|
Employment and Training
Administration |
|
Employment 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 |
$ |
222,855 |
$ |
672,553 |
$ |
- |
$ |
- |
$ |
- |
$ |
- |
$ |
- |
$ |
13,990 |
$ |
(31,335) |
$ |
878,063 |
|
With the public |
|
54,982,858 |
|
2,971,177
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
25,331
|
|
4,101
|
|
57,983,467
|
|
Total cost |
|
55,205,713 |
|
3,643,730 |
|
- |
|
- |
|
- |
|
- |
|
- |
|
39,321 |
|
(27,234) |
|
58,861,530 |
|
Less earned revenue |
|
(537,306)
|
|
(2,302,943)
|
|
- |
|
-
|
|
-
|
|
-
|
|
-
|
|
2
|
|
27,234
|
|
(2,813,013)
|
|
Net program
cost |
|
54,668,407
|
|
1,340,787
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
39,323
|
|
-
|
|
56,048,517
|
|
Employment and training |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental |
|
119,667 |
|
- |
|
- |
|
- |
|
- |
|
- |
|
10,603 |
|
289 |
|
(35,238) |
|
95,321 |
|
With the public |
|
6,645,297
|
|
-
|
|
-
|
|
- |
|
-
|
|
-
|
|
190,265
|
|
16,012
|
|
35,091
|
|
6,886,665
|
|
Total cost |
|
6,764,964 |
|
- |
|
- |
|
- |
|
- |
|
- |
|
200,868 |
|
16,301 |
|
(147) |
|
6,981,986 |
|
Less earned revenue |
|
(16,337)
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
147
|
|
(16,190)
|
|
Net program cost |
|
6,748,627
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
200,868
|
|
16,301
|
|
-
|
|
6,965,796
|
|
Labor, employment and pension standards |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental |
|
- |
|
105,054 |
|
- |
|
- |
|
- |
|
38,653 |
|
244 |
|
18,616 |
|
(38,954) |
|
123,613 |
|
With the public |
|
-
|
|
229,909
|
|
-
|
|
-
|
|
-
|
|
106,634
|
|
4,292
|
|
120,050
|
|
38,864
|
|
499,749
|
|
Total cost |
|
- |
|
334,963 |
|
- |
|
- |
|
- |
|
145,287 |
|
4,536 |
|
138,666 |
|
(90) |
|
623,362 |
|
Less earned revenue |
|
-
|
|
229 |
|
- |
|
- |
|
-
|
|
(7,710)
|
|
-
|
|
(1)
|
|
90
|
|
(7,392)
|
|
Net program cost |
|
-
|
|
335,192 |
|
- |
|
- |
|
-
|
|
137,577
|
|
4,536
|
|
138,665
|
|
-
|
|
615,970
|
|
Worker Safety and Health |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental |
|
- |
|
- |
|
99,748 |
|
- |
|
84,272 |
|
- |
|
- |
|
124 |
|
(41,609) |
|
142,535 |
|
With the public |
|
-
|
|
-
|
|
384,271
|
|
-
|
|
197,721
|
|
-
|
|
-
|
|
336
|
|
41,609
|
|
623,937
|
|
Total cost |
|
- |
|
- |
|
484,019 |
|
- |
|
281,993 |
|
- |
|
- |
|
460 |
|
- |
|
766,472 |
|
Less earned revenue |
|
-
|
|
-
|
|
(493)
|
|
-
|
|
(930)
|
|
-
|
|
-
|
|
-
|
|
-
|
|
(1,423)
|
|
Net program
cost |
|
-
|
|
-
|
|
483,526
|
|
-
|
|
281,063
|
|
-
|
|
-
|
|
460
|
|
-
|
|
765,049
|
|
OTHER PROGRAMS Statistics |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental |
|
- |
|
- |
|
- |
|
178,419 |
|
- |
|
- |
|
- |
|
- |
|
(15,010) |
|
163,409 |
|
With the public |
|
-
|
|
-
|
|
-
|
|
335,094
|
|
-
|
|
-
|
|
-
|
|
-
|
|
8,281
|
|
343,375
|
|
Total cost |
|
- |
|
- |
|
- |
|
513,513 |
|
- |
|
- |
|
- |
|
- |
|
(6,729) |
|
506,784 |
|
Less earned revenue |
|
-
|
|
-
|
|
- |
|
(12,765) |
|
-
|
|
-
|
|
-
|
|
-
|
|
6,729
|
|
(6,036)
|
|
Net program
cost |
|
-
|
|
-
|
|
-
|
|
500,748
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
500,748
|
|
Cost not assigned to programs Less earned
revenue not |
|
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
139,959 |
|
(9,917) |
|
130,042 |
|
attributed to programs |
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
(44,987)
|
|
9,917
|
|
(35,070)
|
|
Net cost not assigned
to programs |
|
-
|
|
- |
|
- |
|
- |
|
-
|
|
-
|
|
-
|
|
94,972
|
|
-
|
|
94,972
|
|
Net cost of operations |
$ |
61,417,034 |
$ |
1,675,979 |
$ |
483,526 |
$ |
500,748 |
$ |
281,063 |
$ |
137,577 |
$ |
205,404 |
$ |
289,721 |
$ |
- |
$ |
64,991,052 |
B. Consolidating Statement of Net Cost - Employment and Training
Administration
Net cost of the Employment and Training Administration for the year
ended September 30, 2002 consisted of the following:
|
(Dollars in Thousands) |
|
Employment Security |
|
Training and Employment Programs |
|
Eliminations |
|
Total |
| |
|
|
|
|
|
|
|
|
|
CROSSCUTTING PROGRAMS Income maintenance |
|
|
|
|
|
|
|
|
|
Benefits |
$ |
50,893,369 |
$ |
50 |
$ |
- |
$ |
50,893,419 |
|
Grants |
|
4,018,115 |
|
- |
|
- |
|
4,018,115 |
|
Interest |
|
5,333 |
|
- |
|
- |
|
5,333 |
|
Other |
|
288,603
|
|
3,243
|
|
(3,000) |
|
288,846
|
|
Total cost |
|
55,205,420 |
|
3,293 |
|
(3,000) |
|
55,205,713 |
|
Less earned revenue |
|
(540,306)
|
|
- |
|
3,000
|
|
(537,306) |
|
Net program
cost |
|
54,665,114
|
|
3,293
|
|
-
|
|
54,668,407 |
|
Employment and training |
|
|
|
|
|
|
|
|
|
Benefits |
|
- |
|
28,335 |
|
- |
|
28,335 |
|
Grants |
|
- |
|
6,495,931 |
|
- |
|
6,495,931 |
|
Other |
|
- |
|
240,698
|
|
-
|
|
240,698
|
|
Total cost |
|
- |
|
6,764,964 |
|
- |
|
6,764,964 |
|
Less earned revenue |
|
- |
|
(16,337) |
|
-
|
|
(16,337) |
|
Net program cost |
|
-
|
|
6,748,627
|
|
-
|
|
6,748,627
|
| |
$ |
54,665,114 |
$ |
6,751,920 |
$ |
- |
$ |
61,417,034 |
C. Consolidating Statement of Net Cost - Employment Standards
Administration
Net cost of the Employment Standards Administration for the year ended
September 30, 2002 consisted of the following:
|
(Dollars in Thousands) |
|
Office Workers' Compensation Programs |
|
Office of Federal Contract Compliance |
|
Wage and Hour Division |
|
Office of Labor Management Standards |
|
Eliminations |
|
Total |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
CROSSCUTTING PROGRAMS Income maintenance |
|
|
|
|
|
|
|
|
|
|
|
|
|
Benefits |
$ |
2,795,402 |
$ |
- |
|
- |
$ |
- |
$ |
(1,884) |
$ |
2,793,518 |
|
Interest |
|
595,589 |
|
- |
|
- |
|
- |
|
- |
|
595,589 |
|
Other |
|
254,623
|
|
-
|
|
-
|
|
-
|
|
-
|
|
254,6232
|
|
Total cost |
|
3,645,614 |
|
- |
|
- |
|
- |
|
(1,884) |
|
3,643,730 |
|
Less earned revenue |
|
(2,304,827) |
|
-
|
|
-
|
|
- |
|
1,884
|
|
(2,302,943)
|
|
Net program cost |
|
1,340,787 |
|
-
|
|
-
|
|
-
|
|
-
|
|
1,340,787
|
|
Labor, employment and pension standards |
|
|
|
|
|
|
|
|
|
|
|
|
|
Benefits |
|
- |
|
12,618 |
|
25,366 |
|
5,245 |
|
- |
|
43,229 |
|
Other |
|
-
|
|
83,975 |
|
175,584
|
|
32,175
|
|
-
|
|
291,734
|
|
Total cost |
|
- |
|
96,593 |
|
200,950 |
|
37,420 |
|
- |
|
334,963 |
|
Less earned revenue |
|
- |
|
-
|
|
229
|
|
-
|
|
-
|
|
229
|
|
Net program
cost |
|
- |
|
96,593
|
|
201,179
|
|
37,420
|
|
-
|
|
335,192 |
|
Net cost of operations |
$ |
1,340,787 |
$ |
96,593 |
$ |
201,179 |
$ |
37,420 |
$ |
- |
$ |
1,675,979 |
D. Consolidating Statement of Net Cost by Outcome Goal
Net cost by outcome goal for the year ended September 30, 2002 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 |
|
Pension and Employment and Training |
|
Veterans' Departmental Programs |
|
Other Eliminations |
|
Total |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Increase employment, earnings, and assistance |
$ |
3,395,382 |
$ |
- |
$ |
- |
$ |
- |
$ |
- |
$ |
- |
$ |
195,546 |
$ |
24,493 |
$ |
(1,459) |
$ |
3,613,962 |
|
Less earned revenue |
|
(19,158) |
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
1,459
|
|
(17,699)
|
|
Net program cost |
|
3,376,224
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
195,546
|
|
24,493
|
|
-
|
|
3,596,263
|
|
Increase the number of youth making a successful
transition to work |
|
2,826,873 |
|
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
2,214 |
|
(1) |
|
2,829,086 |
|
Less earned revenue |
|
(421)
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
1
|
|
(420)
|
|
Net program cost |
|
2,826,452
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
2,214
|
|
-
|
|
2,828,666
|
|
Improve the effectiveness of information and analysis on the
U.S. economy |
|
- |
|
- |
|
- |
|
513,513 |
|
- |
|
- |
|
- |
|
8,475 |
|
(6,729) |
|
515,259 |
|
Less earned revenue |
|
-
|
|
- |
|
- |
|
(12,765) |
|
-
|
|
-
|
|
-
|
|
-
|
|
6,729
|
|
(6,036)
|
|
Net program cost |
|
-
|
|
-
|
|
-
|
|
500,748 |
|
-
|
|
-
|
|
-
|
|
8,475
|
|
-
|
|
509,223
|
|
Increase compliance with worker protection laws
|
|
|
|
232,676 |
|
- |
|
- |
|
- |
|
100,752 |
|
- |
|
21,892 |
|
(64) |
|
355,256 |
|
Less earned revenue |
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
(5,474)
|
|
-
|
|
-
|
|
64
|
|
(5,410)
|
|
Net program cost |
|
-
|
|
232,676
|
|
- |
|
- |
|
-
|
|
95,278
|
|
-
|
|
21,892
|
|
-
|
|
349,846
|
|
Protect worker benefits |
|
54,087,226 |
|
3,649,300 |
|
- |
|
- |
|
- |
|
44,535 |
|
- |
|
51,119 |
|
(25,947) |
|
57,806,233 |
|
Less earned revenue |
|
(533,906)
|
|
(2,302,713)
|
|
-
|
|
-
|
|
|
|
(2,236)
|
|
-
|
|
3
|
|
25,947
|
|
(2,812,905)
|
|
Net program cost |
|
53,553,320
|
|
1,346,587
|
|
-
|
|
-
|
|
-
|
|
42,299
|
|
-
|
|
51,122
|
|
-
|
|
54,993,328
|
|
Provide worker retraining |
|
1,661,197 |
|
- |
|
- |
|
- |
|
- |
|
- |
|
- |
|
837 |
|
- |
|
1,662,034 |
|
Less earned revenue |
|
(159)
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
(159)
|
|
Net program cost |
|
1,661,038
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
-
|
|
837
|
|
-
|
|
1,661,875
|
|
Reduce workplace injuries, illnesses, and fatalities |
|
- |
|
- |
|
484,019 |
|
- |
|
281,993 |
|
- |
|
- |
|
16,469 |
|
- |
|
782,481 |
|
Less earned revenue |
|
-
|
|
- |
|
(493) |
|
- |
|
(930)
|
|
-
|
|
-
|
|
-
|
|
-
|
|
(1,423)
|
|
Net program cost |
|
-
|
|
- |
|
483,526 |
|
- |
|
281,063
|
|
-
|
|
-
|
|
16,469
|
|
-
|
|
781,058
|
|
Foster equal opportunity workplaces |
|
- |
|
96,716 |
|
- |
|
- |
|
- |
|
- |
|
9,858 |
| |