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ANNUAL REPORT FY 2002

REQUIRED SUPPLEMENTARY INFORMATION

STATEMENT OF BUDGETARY RESOURCES

The principal Statement of Budgetary Resources combines the availability, status and outlay of DOL's budgetary resources during FY 2002 and 2001. Presented on the following pages is the disaggregation of this combined information for each of the Department's major budget accounts.

COMBINING STATEMENT OF BUDGETARY RESOURCES
For the Year Ended September 30, 2002

(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 Welfare Benefits Administration		Veterans' Employment and Training		Other Departmental Programs		Total
BUDGETARY RESOURCES Budget authority
Appropriations received	$	63,348,716	$	1,381,282	$	444,651	$	407,422	$	254,768	$	111,466	$	25,800	$	474,913	$	66,449,018
Net transfers		(621,501)		465,000		-		-		-		-		-		-		(156,501)
Unobligated balance
Beginning of period		1,405,625		1,573,776		15,105		18,141		5,372		2,099		1,854		42,690		3,064,662
Net transfers		(123)		(145)		(922)		(1,519)		(203)		(34)		(79)		2,928		(97)
Spending authority from offsetting collections Earned
Collected		39,920		2,136,154		2,678		14,649		3,341		7,815		161		165,963		2,370,681
Receivable from Federal sources		(436)		54,506		(866)		(296)		(7)		-		-		4,006		56,907
Change in unfilled customer orders
Advance received		7,500		20,316		-		-		-		-		-		155		27,971
Without advance from Federal sources		-		-		-		-		-		-		-		1,320		1,320
Transfers from trust funds		3,729,564		33,291		-		69,132		-		-		186,716		28,179		4,046,882
Total spending authority from offsetting collections		3,776,548		2,244,267		1,812		83,485		3,334		7,815		186,877		199,623		6,503,761
Recoveries of prior year obligations		352,198		6,098		17,863		6,497		4,051		996		1,810		39,048		428,561
Temporarily not available pursuant to Public Law		-		-		-		-		-		-		-		-		-
Permanently not available		(230,031)		(8,386)		(4,710)		(4,607)		(3,094)		(1,040)		-		(2,460)		(254,328)
Total budgetary resources	$	68,031,432	$	5,661,892	$	473,799	$	509,419	$	264,228	$	121,302	$	216,262	$	756,742	$	76,035,076
STATUS OF BUDGETARY RESOURCES Obligations incurred
Direct	$	66,435,635	$	2,020,332	$	455,623	$	478,566	$	258,166	$	110,779	$	214,294	$	526,274	$	70,499,669
Reimbursable		20,520		2,340,096		2,012		12,832		795		7,710		-		179,840		2,563,805
Total obligations incurred		66,456,155		4,360,428		457,635		491,398		258,961		118,489		214,294		706,114		73,063,474
Unobligated balances available
Apportioned		983,633		974,048		13		8,364		229		1,078		639		40,151		2,008,155
Other available		(27,769)		214,941		-		-		-		-		-		257		187,429
Unobligated balances not available		619,413		112,475		16,151		9,657		5,038		1,735		1,329		10,220		776,018
Total status of budgetary resources	$	68,031,432	$	5,661,892	$	473,799	$	509,419	$	264,228	$	121,302	$	216,262	$	756,742	$	76,035,076
RELATIONSHIP OF OBLIGATIONS TO OUTLAYS
Obligated balance, net, beginning	$	9,608,164	$	169,819	$	97,656	$	86,983	$	20,565	$	40,445	$	46,117	$	231,521	$	10,301,270
Obligated balance, net, ending
Accounts receivable		(1,256,389)		(63,472)		(80)		(14)		(15)		-		(27,848)		(14,697)		(1,362,515)
Undelivered orders		7,569,570		17,139		60,886		30,199		13,102		32,080		33,628		236,971		7,993,575
Accounts payable		3,463,892		217,488		38,575		30,044		10,051		9,869		13,777		123,914		3,907,610
Outlays
Disbursements		65,884,941		4,299,140		440,518		511,950		252,380		115,990		211,197		548,771		72,264,887
Collections		(3,726,441)		(2,190,412)		(4,282)		(83,781)		(3,377)		(7,815)		(159,029)		(194,676)		(6,369,813)
Total outlays		62,158,500		2,108,728		436,236		428,169		249,003		108,175		52,168		354,095		65,895,074
Offsetting receipts		(722,412)		(6,674)		-		-		-		-		-		-		(729,086)
Net outlays	$	61,436,088	$	2,102,054	$	436,236	$	428,169	$	249,003	$	108,175	$	52,168	$	354,095	$	65,165,988

COMBINING STATEMENT OF BUDGETARY RESOURCES
For the Year Ended September 30, 2001

(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		Total
BUDGETARY RESOURCES Budget authority
Appropriations received	$	41,501,711	$	1,521,734	$	425,983	$	384,327	$	246,747	$	107,832	$	24,801	$	430,632	$	44,643,767
Net transfers		(611,744)		495,000		500		-		-		-		-		(279)		(116,523)
Unobligated balance
Beginning of period		1,238,304		1,311,750		12,613		16,293		5,389		1,625		322		13,647		2,599,943
Net transfers		(311)		(130)		(885)		(1,557)		(199)		(37)		-		2,916		(203)
Spending authority from offsetting collections Earned Collected		29,235		2,148,185		5,006		11,170		1,501		10,760		42		148,846		2,354,745
Receivable from Federal sources		330		(70,477)		(326)		247		11		(3)		-		(925)		(71,143)
Change in unfilled customer orders Advance received		-		(45,343)		300		-		-		-		-		(20)		(45,063)
Without advance from Federal sources		-		-		-		-		-				-		1,901		1,901
Transfers from trust funds		3,273,216		32,274		-		67,257		-		-		186,856		26,656		3,586,259
Total spending authority from offsetting collections		3,302,781		2,064,639		4,980		78,674		1,512		10,757		186,898		176,458		5,826,699
Recoveries of prior year obligations		220,238		5,524		11,993		6,101		2,758		1,530		1,831		9,185		259,160
Temporarily not available pursuant to Public Law		(1,711,072)		-		-		-		-		-		-		-		(1,711,072)
Permanently not available		(161,550)		(1,941)		(3,845)		(3,762)		(1,718)		(701)		-		(1,432)		(174,949)
Total budgetary resources	$	43,778,357	$	5,396,576	$	451,339	$	480,076	$	254,489	$	121,006	$	213,852	$	631,127	$	51,326,822
STATUS OF BUDGETARY RESOURCES Obligations incurred
Direct	$	42,350,867	$	1,472,235	$	433,732	$	453,716	$	248,252	$	108,979	$	211,997	$	411,444	$	45,691,222
Reimbursable		21,865		2,350,566		2,502		8,220		865		9,927		-		176,993		2,570,938
Total obligations incurred		42,372,732		3,822,801		436,234		461,936		249,117		118,906		211,997		588,437		48,262,160
Unobligated balances available Apportioned		818,241		1,347,700		749		8,205		495		85		364		33,248		2,209,087
Other available		-		177,453		-		-		-		-		-		369		177,822
Unobligated balances not available		587,384		48,622		14,356		9,935		4,877		2,015		1,491		9,073		677,753
Total status of budgetary resources	$	43,778,357	$	5,396,576	$	451,339		480,076		254,489		121,006		213,852		631,127		51,326,822
RELATIONSHIP OF OBLIGATIONS TO OUTLAYS
Obligated balance, net, beginning	$	8,557,963	$	80,933	$	76,700	$	71,160	$	23,319	$	28,031	$	22,315	$	99,469	$	8,959,890
Obligated balance, net, ending Accounts receivable		(1,027,656)		(8,967)		(946)		(310)		(22)		-		-		(10,691)		(1,048,592)
Undelivered orders		8,089,028		34,256		61,738		39,564		10,605		34,760		22,357		180,320		8,472,628
Accounts payable		2,590,568		144,530		36,864		47,729		9,982		5,685		23,760		61,893		2,921,011
Outlays Disbursements		41,046,409		3,798,869		403,611		439,764		249,101		104,964		186,363		448,126		46,677,207
Collections		(3,290,673)		(2,135,116)		(5,306)		(78,427)		(1,501)		(10,760)		(186,898)		(175,482)		(5,884,163)
Total outlays		37,755,736		1,663,753		398,305		361,337		247,600		94,204		(535)		272,644		40,793,044
Offsetting receipts		(432,215)		(6,914)		-		-		-		-		-		-		(439,129)
Net outlays	$	37,323,521	$	1,656,839	$	398,305	$	361,337	$	247,600	$	94,204	$	(535)	$	272,644	$	40,353,915

DEFERRED MAINTENANCE

The U.S. Department of Labor, Employment and Training Administration (ETA) maintains ninety-six (96) Job Corps centers located throughout the United States. While the ETA does fund safety, health, and environmental projects in the year those deficiencies are identified, funding constraints limit the extent of maintenance that the ETA can undertake each fiscal year. Consequently, maintenance projects are not always performed as scheduled and, therefore, must be deferred to a future period.

Information on deferred maintenance is based on condition assessment surveys that are conducted every three years at each Job Corps center to determine the current condition of facilities and the estimated cost to correct deficiencies. The surveys are based on methods and standards that are applied on a consistent basis, including:

condition descriptions of facilities,
recommended maintenance schedules,
estimated costs for maintenance actions, and
standardized condition codes.

These surveys evaluate the facilities at each Job Corps center to identify:

rehabilitation projects that are required to provide for health and safety, or upgrade to an acceptable state of repair,
present utilization,
health and safety programs,
barrier-free access,
maintenance, operations, and security programs,
energy usage,
natural hazards, and
conformance to U.S. Environmental Protection Agency and applicable air and water quality standards.

The estimated cost of deferred maintenance for fiscal years 1998 to 2002, is presented below.

Text version

SEGMENT INFORMATION

Franchise and intra-governmental support revolving funds not separately reported on the principal financial statements are required to report certain supplementary information. The Department of Labor's Working Capital Fund qualifies under this definition. Required supplementary information for the Working Capital Fund is presented below.

Working Capital Fund

The working Capital Fund was established to provide oligational authority, without fiscal year limitations, for expenses necessary to provide certain centralized services and activities to agencies within DOL. These agencies are identified in the condensed financial information.

The WCF is an intra-governmental revolving fund authorized specifically by law to finance a cycle of operations in which expenditures generate receipts which are available to the Fund for continuing use without annual re-authorization by Congress.

The Fund provides services on a centralized basis for the following Departmental activities:

Financial and Administrative Services - This activity provides a program of centralized administrative management services at both national and regional levels
Field Services - This activity provides a full range of administrative, technical, and managerial support services to all agencies of the Department in their regional and field offices.
Human Resources Services - This activity provides guidance and technical assistance to DOL personnel offices in all areas of human resources management and provides a full range of operating personnel services to all Assistant Secretary for Administration and Management client organizations.
Capitalized Equipment - The collection of funds for the periodic recordation of depreciation, amortization and system support are held and made available to fund future acquisitions of major systems and system components that provide a service or benefit to agencies within DOL and ensure the Department has funds available to either extend the useful life or improve major asset acquisitions.
Investment in Reinvention Fund - The IRF was established within the WCF in FY 1996 to invest in Departmental projects designed to achieve improvements in agency processes and result in significant savings to the taxpayer

The activities are provided under the overall direction of the Assistant Secretary for Administration and Management. The WCF advisory committee assists in reviewing overall procedures, systems, and regulations as well as programs, functions, and activities performed and financed through the WCF. The WCF advisory committee is chaired by the Chief Financial Officer and consists of the Agency Financial Manager for each DOL agency, or a formally designated alternate.

Condensed financial information for the WCF as of and for the years ended September 30, 2002 and 2001 is as follows:

(Dollars in Thousands)				2001

BALANCE SHEET

Assets
Funds with U.S. Treasury	$	12,796	$	19,185
Accounts receivable, net of allowance		10,766		10,968
Property, plant and equipment		25,715		22,364
Other assets		-		7
Total assets	$	49,277	$	52,524
Liabilities and Net Position
Accounts payable	$	10,377	$	12,981
Accrued leave		4,028		4,004
Future workers' compensation benefits		2,412		2,353
Other liabilities		3,107		2,734
Total liabilities		19,924		22,072
Cumulative results of operations		29,353		30,452
Total liabilities and net position	$	49,277	$	52,524

STATEMENT OF NET COST

Cost
Intragovernmental	$	50,238	$	47,221
With the public		94,305		79,862
		144,543		127,083
Earned
Departmental Management		(32,123)		(28,779)
Employment Standards Administration		(29,046)		(26,081)
Employment and Training Administration		(21,092)		(20,923)
Occupational Safety and Health Administration		(18,287)		(16,320)
Bureau of Labor Statistics		(11,488)		(11,272)
Mine Safety and Health Administration		(8,144)		(7,662)
Other revenues		(16,013)		(12,254)
Total revenues		(136,193)		(123,291)
Net costs of operations	$	8,350	$	3,792

STATEMENT OF CHANGES IN NET POSITION

Net costs of operations	$	(8,350)	$	(3,792)
Imputed financing		4,251		3,977
Transfers-in		3,000		3,000
Net Position, Beginning of Period		30,452		27,267