DOL Annual Report, Fiscal Year 2003
Principal Financial Statements and Notes Cont.

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2003 consisted of the following:

(Dollars in thousands)		Office of Workers' Compensation Programs		Office of Federal Contract Compliance		Wage and Hour Division		Office of Labor Management Standards		Eliminations		Total

CROSSCUTTING PROGRAMS
Income maintenance
Benefits	$	2,608,321	$	-	$	-	$	-	$	(1,893)	$	2,606,428
Interest		620,582		-		-		-		-		620,582
Other		234,605		-		-		-		-		234,605
Total cost		3,463,508		-		-		-		(1,893)		3,461,615
Less earned revenue		(2,409,640)		-		-		-		1,893		(2,407,747)
Net program cost		1,053,868		-		-		-		-		1,053,868
Labor, employment and pension standards
Benefits		-		10,500		21,898		4,788		-		37,186
Grants		-		-		366		-		-		366
Other		-		85,362		180,189		36,067		-		301,618
Total cost		-		95,862		202,453		40,855		-		339,170
Less earned revenue		-		-		(1,879)		-		-		(1,879)
Net program cost		-		95,862		200,574		40,855		-		337,291

Net cost of operations	$	1,053,868	$	95,862	$	200,574	$	40,855	$	-	$	1,391,159

D. Consolidating Statement of Net Cost by Outcome Goal

Net cost by outcome goal for the year ended September 30, 2003 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		Employee Benefits Security Administration		Veterans' Employment and Training		Other Departmental Programs		Eliminations		Total


Increase employment, earnings and assistance	$	3,230,980	$	-	$	-	$	-	$	-	$	-	$	218,516	$	5,632	$	23	$	3,455,151
Less earned revenue		(22,588)		-		-		-		-		-		-		-		(23)		(22,611)
Net program cost		3,208,392		-		-		-		-		-		218,516		5,632		-		3,432,540

Increase the number of youth making a successful
transition to work		2,951,933		-		-		-		-		-		-		5,983		-		2,957,916
Less earned revenue		(487)		-		-		-		-		-		-		-		-		(487)
Net program cost		2,951,446		-		-		-		-		-		-		5,983		-		2,957,429

Improve the effectiveness of information and
analysis on the U.S. economy		-		-		-		528,813		-		-		-		10,313		(1,592)		537,534
Less earned revenue		-		-		-		(6,030)		-		-		-		-		- 1,592		(4,438)
Net program cost	-	-	-	522,783	-	-	-	10,313	-	533,096

Increase compliance with worker protection laws		-		238,513		-		-		-		-		-		36,468		-		274,981
Less earned revenue		-		(1,925)		-		-		-		-		-		-		-		(1,925)
Net program cost		-		236,588		-		-		-		-		-		36,468		-		273,056

Protect worker benefits		57,079,171		3,467,474		-		-		-		155,108		-		61,797		(26,260)		60,737,290
Less earned revenue		(627,938)		(2,407,701)		-		-		-		(9,441)		-		-		26,260		(3,018,820)
Net program cost		56,451,233		1,059,773		-		-		-		145,667		-		61,797		-		57,718,470

Provide worker retraining		1,976,845		-		-		-		-		-		-		953		-		1,977,798
Less earned revenue		(182)		-		-		-		-		-		-		-		-		(182)
Net program cost		1,976,663		-		-		-		-		-		-		953		-		1,977,616

Reduce workplace injuries, illnesses and, fatalities		-		-		503,011		-		297,439		-		-		20,017		-		820,467
Less earned revenue		-		-		(4,547)		-		(804)		-		-		-		-		(5,351)
Net program cost		-		-		498,464		-		296,635		-		-		20,017		-		815,116

Foster equal opportunity workplaces		-		94,798		-		-		-		-		13,442		9,616		-		117,856
Less earned revenue		-		-		-		-		-		-		-		-		-		-
Net program cost		-		94,798		-		-		-		-		13,442		9,616		-		117,856

Reduce exploitation of child labor and address core
international labor standards issues		-		-		-		-		-		-		-		4,429		-		4,429
Less earned revenue		-		-		-		-		-		-		-		-		-		-
Net program cost		-		-		-		-		-		-		-		4,429		-		4,429

Cost not assigned to goals		-		-		-		-		-		-		-		73,794		(552)		73,242
Less earned revenue not attributed to goals		-		-		-		-		-		-		-		(30,221)		552		(29,669)
Net cost not assigned to goals		-		-		-		-		-		-		-		43,573		-		43,573

Net cost of operations	$	64,587,734	$	1,391,159	$	498,464	$	522,783	$	296,635	$	145,667	$	231,958	$	198,781	$	-	$	67,873,181

E. Consolidating Statement of Net Cost by Budget Function

Net cost by budget function for the year ended September 30, 2003 consisted of the following:

(Dollars in thousands)		Education, Training and Employment		Health		Income Security		National Defense		Veterans' Benefits and Services		Total

CROSSCUTTING PROGRAMS
Income maintenance
Intra-governmental	$	55,543	$	-	$	768,731	$	28,120	$	-	$	852,394
With the public		181,892		-		60,866,574		(239,926)		-		60,808,540
Total cost		237,435		-		61,635,305		(211,806)		-		61,660,934
Less earned revenue		(4,088)		-		(3,011,662)		-		-		(3,015,750)
Net program cost		233,347		-		58,623,643		(211,806)		-		58,645,184
Employment and training
Intra-governmental		37,679		-		-		-		6,030		43,709
With the public		6,987,814		-		-		-		210,921		7,198,735
Total cost		7,025,493		-		-		-		216,951		7,242,444
Less earned revenue		(17,630)		-		-		-		-		(17,630)
Net program cost		7,007,863		-		-		-		216,951		7,224,814
Labor, employment and pension standards
Intra-governmental		110,374		-		27,131		-		605		138,110
With the public		342,685		-		104,851		-		12,322		459,858
Total cost		453,059		-		131,982		-		12,927		597,968
Less earned revenue		(1,879)		-		(8,765)		-		-		(10,644)
Net program cost		451,180		-		123,217		-		12,927		587,324
Worker safety and health
Intra-governmental		11,027		147,312		-		-		-		158,339
With the public		35,290		607,529		-		-		-		642,819
Total cost		46,317		754,841		-		-		-		801,158
Less earned revenue		-		(5,351)		-		-		-		(5,351)
Net program cost		46,317		749,490		-		-		-		795,807
OTHER PROGRAMS
Statistics
Intra-governmental		168,252		-		-		-		-		168,252
With the public		359,768		-		-		-		-		359,768
Total cost		528,020		-		-		-		-		528,020
Less earned revenue		(4,438)		-		-		-		-		(4,438)
Net program cost		523,582		-		-		-		-		523,582
Cost not assigned to programs		126,139		-		-		-		-		126,139
Less earned revenue not attributed
to programs		(29,669)		-		-		-		-		(29,669)
Net cost not assigned to programs		96,470		-		-		-		-		96,470
Net cost of operations	$	8,358,759	$	749,490	$	58,746,860	$	(211,806)	$	229,878	$	67,873,181

DOL Annual Report, Fiscal Year 2003 Principal Financial Statements and Notes Cont.

C. Consolidating Statement of Net Cost - Employment Standards Administration

D. Consolidating Statement of Net Cost by Outcome Goal

E. Consolidating Statement of Net Cost by Budget Function

DOL Annual Report, Fiscal Year 2003
Principal Financial Statements and Notes Cont.