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

F. Consolidating Statement of Net Cost by Budget Function (Intra-governmental)

Net intra-governmental 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
Less earned revenue		(4,088)		-		(3,010,287)		-		-		(3,014,375)
Net program cost		51,455		-		(2,241,556)		28,120		-		(2,161,981)

Employment and training
Intra-governmental		37,679		-		-		-		6,030		43,709
Less earned revenue		(17,244)		-		-		-		-		(17,244)
Net program cost		20,435		-		-		-		6,030		26,465

Labor, employment and pension standards
Intra-governmental		110,374		-		27,131		-		605		138,110
Less earned revenue		89		-		(8,216)		-		-		(8,127)
Net program cost		110,463		-		18,915		-		605		129,983

Worker safety and health
Intra-governmental		11,027		147,312		-		-		-		158,339
Less earned revenue		-		(2,757)		-		-		-		(2,757)
Net program cost		11,027		144,555		-		-		-		155,582

OTHER PROGRAMS
Statistics
Intra-governmental		168,252		-		-		-		-		168,252
Less earned revenue		(3,440)		-		-		-		-		(3,440)
Net program cost		164,812		-		-		-		-		164,812

Cost not assigned to programs
Inta-governmental		69,236		-		-		-		-		69,236
Less earned revenue not
attributed to programs		(19,446)		-		-		-		-		(19,446)
Net cost not assigned to programs		49,790		-		-		-		-		49,790

Net cost of operations	$	407,982	$	144,555	$	(2,222,641)	$	28,120	$	6,635	$	(1,635,349)

Schedules G, H and I 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.

Detailed cost and revenue information by budget function for 2002 is presented in Schedule J and intra-governmental cost and revenue information by budget function for 2002 is presented in Schedule K.

G. Consolidating Statement of Net Cost by Suborganization

(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

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

-

-

-

-

-

-

-

139,959

(9,917)

130,042

    Less earned revenue not

    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

H. 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
Net cost of operations	$	54,665,114	$	6,751,920	$	-	$	61,417,034

I. 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 of Workers' Compensation		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		-		-		-		-		254,623
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

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

F. Consolidating Statement of Net Cost by Budget Function (Intra-governmental)

G. Consolidating Statement of Net Cost by Suborganization

H. Consolidating Statement of Net Cost - Employment and Training Administration

I. Consolidating Statement of Net Cost - Employment Standards Administration

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