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ANNUAL REPORT FY 2002

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