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

J. Consolidating Statement of Net Cost by Budget Function

Net cost by budget function for the year ended September 30, 2002 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	$	62,636	$	-	$	804,154	$	11,273	$	-	$	878,063
With the public		199,133		-		57,756,615		27,719		-		57,983,467
Total cost		261,769		-		58,560,769		38,992		-		58,861,530
Less earned revenue		(2,719)		-		(2,810,294)		-		-		(2,813,013)
Net program cost		259,050		-		55,750,475		38,992		-		56,048,517

Employment and training
Intra-governmental		89,437		-		-		-		5,884		95,321
With the public		6,694,888		-		-		-		191,777		6,886,665
Total cost		6,784,325		-		-		-		197,661		6,981,986
Less earned revenue		(16,190)		-		-		-		-		(16,190)
Net program cost		6,768,135		-		-		-		197,661		6,965,796

Labor, employment and pension standards
Intra-governmental		99,110		-		24,287		-		216		123,613
With the public		394,918		-		100,602		-		4,228		499,748
Total cost		494,028		-		124,889		-		4,444		623,361
Less earned revenue		229		-		(7,620)		-		-		(7,391)
Net program cost		494,257		-		117,269		-		4,444		615,970

Worker safety and health
Intra-governmental		10,688		131,847		-		-		-		142,535
With the public		32,347		591,590		-		-		-		623,937
Total cost		43,035		723,437		-		-		-		766,472
Less earned revenue		-		(1,423)		-		-		-		(1,423)
Net program cost		43,035		722,014		-		-		-		765,049

OTHER PROGRAMS
Statistics
Intra-governmental		163,409		-		-		-		-		163,409
With the public		343,375		-		-		-		-		343,375
Total cost		506,784		-		-		-		-		506,784
Less earned revenue		(6,036)		-		-		-		-		(6,036)
Net program cost		500,748		-		-		-		-		500,748

Cost not assigned to programs		130,042		-		-		-		-		130,042
Less earned revenue not attributed
to programs		(35,070)		-		-		-		-		(35,070)
Net cost not assigned to programs		94,972		-		-		-		-		94,972

Net cost of operations	$	8,160,197	$	722,014	$	55,867,744	$	38,992	$	202,105	$	64,991,052

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

Net intra-governmental cost by budget function for the year ended September 30, 2002 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	$	62,636	$	-	$	804,154	$	11,273	$	-	$	878,063
Less earned revenue		(2,721)		-		(2,810,294)		-		-		(2,813,015)
Net program cost		59,915		-		(2,006,140)		11,273		-		(1,934,952)

Employment and training
Intra-governmental		89,437		-		-		-		5,884		95,321
Less earned revenue		(15,611)		-		-		-		-		(15,611)
Net program cost		73,826		-		-		-		5,884		79,710

Labor, employment and
pension standards
Intra-governmental		99,110		-		24,287		-		216		123,613
Less earned revenue		229		-		(7,385)		-		-		(7,156)
Net program cost		99,339		-		16,902		-		216		116,457

Worker safety and health
Intra-governmental		10,688		131,847		-		-		-		142,535
Less earned revenue		-		(975)		-		-		-		(975)
Net program cost		10,688		130,872		-		-		-		141,560

OTHER PROGRAMS
Statistics
Intra-governmental		163,409		-		-		-		-		163,409
Less earned revenue		(5,322)		-		-		-		-		(5,322)
Net program cost		158,087		-		-		-		-		158,087

Cost not assigned to programs
Intra-governmental		67,087		-		-		-		-		67,087
Less earned revenue not
attributed to programs		(30,457)		-		-		-		-		(30,457)
Net cost not assigned to
programs		36,630		-		-		-		-		36,630

Net cost of operations	$	438,485	$	130,872	$	(1,989,238)	$	11,273	$	6,100	$	(1,402,508)

NOTE 15 - NON-EXCHANGE REVENUE

Non-exchange revenues reported on the Consolidated Statement of Changes in Net Position in 2003 and 2002 consisted of the following:

(Dollars in thousands)		2003		2002

Employer taxes
Unemployment Trust Fund
Federal unemployment taxes	$	6,514,194	$	6,613,294
State unemployment taxes		24,678,538		19,642,722
		31,192,732		26,256,016
Black Lung Disability Trust Fund excise taxes		506,081		566,645
		31,698,813		26,822,661
Interest
Unemployment Trust Fund		3,447,565		5,083,191
Longshore and Harbor Workers' Trust Fund		511		854
District of Columbia Trust Fund		48		85
Panama Canal Commission Compensation Fund		6,155		6,380
Energy Employees Occupational Illness Compensation Fund		263		1,468
Black Lung Disability Trust Fund		(497)		2,343
		3,454,045		5,094,321
Assessments
Longshore and Harbor Workers' Trust Fund		127,661		134,081
District of Columbia Trust Fund		9,510		11,559
Other		552		(27)
		137,723		145,613
Reimbursement of unemployment benefits from state and
local governments and non-profit organizations
to the Unemployment Trust Fund		2,050,363		1,371,411

	$	37,340,944	$	33,434,006

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

J. Consolidating Statement of Net Cost by Budget Function

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

NOTE 15 - NON-EXCHANGE REVENUE

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