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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2003
Principal Financial Statements and Notes Cont.

NOTE 16 - TRANSFERS WITHOUT REIMBURSEMENT

Transfers from (to) other Federal agencies in 2003 and 2002 consisted of the following:

 

(Dollars in thousands)

 

2003

 

2002

     

Budgetary financing sources

 

 

 

 

  From DOL general fund unexpended appropriation

    accounts to the DOL Working Capital Fund

$

3,000

$

3,000

 

 

 

 

 

Other financing sources

 

 

 

 

  From General Services Administration

 

2,123

3,009

  To General Services Administration

 

(2,809)

 

(662)

 

(686)

2,347

 

$

2,314

$

5,347

 

 

 

 

 

 

NOTE 17 - STATUS OF BUDGETARY RESOURCES

 

A. Apportionment Categories of Obligations Incurred

Obligations incurred reported on the Combined Statement of Budgetary Resources in 2003 and 2002 consisted of the following:

(Dollars in thousands)

 

2003

 

2002

     

Direct Obligations

  Category A

$

3,815,410

$

3,748,936

  Category B

10,265,880

9,843,443

  Exempt from apportionment

58,650,191

56,907,290

         

Total direct obligations

72,731,481

70,499,669

         

Reimbursable Obligations

 

 

  Category A

150,970

174,901

  Category B

2,444,032

2,388,904

         

Total reimbursable obligations

2,595,002

2,563,805

         

$

75,326,483

$

73,063,474

 

 

 

 

 

 

B. Permanent Indefinite Appropriations

The Department of Labor's permanent indefinite appropriations include all trust funds, the Federal Employees' Compensation Act Special Benefit Fund, the Panama Canal Commission Compensation Fund, the Energy Employees Occupational Illness Compensation Fund, ETA and ESA H-1b funds, and portions of State Unemployment Insurance and Employment Service Operations and Federal Unemployment Benefits and Allowances. These funds are described in Note 1-A.3.

C. Legal Arrangements Affecting Use of Unobligated Balances

Unemployment Trust Fund receipts are reported as budget authority in the Consolidated Statement of Budgetary Resources. The portion of UTF receipts collected in excess of amounts needed to pay benefits and other valid obligations are precluded by law from being available for obligation at year end. Therefore, these excess receipts are not classified as budgetary resources in the Consolidated Statement of Budgetary Resources and are not included in unobligated balances in the status of budgetary resources included in that Statement. All excess receipts are reported as assets of the UTF and are included in the Consolidated Balance Sheet. They will become available for obligation as needed in the future.

D. Explanation of Differences Between the Statement of Budgetary Resources and the Budget of the United States Government

The Budget of the United States Government with actual amounts for the year ended September 30, 2003 has not been published as of the issue date of these financial statements. This document will be available in February, 2004.

A reconciliation of budgetary resources, obligations incurred and outlays, as presented in the Consolidated Statement of Budgetary Resources, to amounts included in the Budget of the United States Government for the year ended September 30, 2002 is shown below.

     

(Dollars in millions)

 

Budgetary
Resources

 

Obligations
Incurred

 

Total
Outlays

       

Consolidated Statement of Budgetary Resources

 

$

76,035

$

73,063

$

65,895

     
     

  Pension Benefit Guaranty Corporation reported separately

 

 

14,567

2,108

 

(965)

  Accruals not reported in the budget

 

 

(645)

(672)

 

-

  Accounts in the budget not included in the Consolidated

 

 

 

 

 

    Statement of Budgetary Resources

 

 

68

54

 

54

  Unobligated balances transferred to unavailable

 

 

 

 

 

    receipts in the budget

 

 

(38)

-

 

-

    Expired accounts

 

 

(550)

(190)

 

-

  Other

 

 

3

3

 

(3)

     
     

Budget of the United States Government

 

$

89,440

$

74,366

$

64,981

 

 

 

 

 

 

 

 

Unemployment Trust Fund receipts are reported as budget authority in the Consolidated Statement of Budgetary Resources. The portion of UTF receipts collected in the current year in excess of amounts needed to pay benefits and other valid obligations are precluded by law from being available for obligation. Therefore, these excess receipts are not classified as budgetary resources in the Consolidated Statement of Budgetary Resources. Conversely, when obligations exceed receipts in the current year, amounts are drawn from unavailable collections to meet these obligations. Cumulative excess receipts are not included in unobligated balances in the status of budgetary resources included in that Statement. All excess receipts are reported as assets of the UTF and are included in the Consolidated Balance Sheet. They will become available for obligation as needed in the future.

The cumulative amount of excess UTF receipts are denoted as unavailable collections in the Budget of the United States Government. The cumulative amount of these excess receipts at September 30, 2002, reclassified from unobligated balances to UTF unavailable collections, is presented below.

(Dollars in millions)

 

 

2002

 

 

 

Unemployment Trust Fund unavailable collections, beginning

$

86,672

 

   Budget authority from current year appropriations

 

33,723

   Less obligations

 

(55,374)

 

Excess of obligations over budget authority

 

(21,651)

 

Unemployment Trust Fund unavailable collections, ending

$

(21,021)

     

 

NOTE 18 - SOURCE OF CUSTODIAL REVENUE

Custodial revenues in 2003 consisted of the following:

(Dollars in thousands)

 

Cash
Collections

 

Less
Refunds

 

Net
Cash
Collections

 

Increase
(Decrease) in
Amounts to
be Collected

 

Total
Revenues

 

 

 

 

 

 

 

 

 

 

 

 

Civil monetary penalties

  OSHA

$

59,563

$

-

$

59,563

$

(985)

$

58,578

  MSHA

 

16,628

 

-

 

16,628

 

4,532

 

21,160

  EBSA

 

9,450

 

-

 

9,450

 

(1,520)

 

7,930

  ESA

 

23,789

 

(96)

 

23,693

 

136

 

23,829

 

 

109,430

 

(96)

 

109,334

 

2,163

 

111,497

  ETA disallowed grant costs

 

4,853

 

(6)

 

4,847

 

128

 

4,975

  Other

5,628

-

5,628

-

5,628

                     

$

119,911

$

(102)

$

119,809

$

2,291

$

122,100

 

 

 

 

 

 

 

 

 

 

Custodial revenues in 2002 consisted of the following:

(Dollars in thousands)

 

Cash
Collections

 

Less
Refunds

 

Net
Cash
Collections

 

Increase
(Decrease) in
Amounts to
be Collected

 

Total
Revenues

 

 

 

 

 

 

 

 

 

 

 

 

Civil monetary penalties

  OSHA

$

59,535

$

-

$

59,535

$

1,585

$

61,120

  MSHA

 

17,888

 

-

 

17,888

 

552

 

18,440

  EBSA

 

11,429

 

-

 

11,429

 

584

 

12,013

  ESA

 

15,456

 

(12)

 

15,444

 

865

 

16,309

 

 

104,308

 

(12)

 

104,296

 

3,586

 

107,882

  ETA disallowed grant costs

 

9,190

 

(12)

 

9,178

 

(5,652)

 

3,526

  Other

580

(2)

578

-

578

                     

$

114,078

$

(26)

$

114,052

$

(2,066)

$

111,986

 

 

 

 

 

 

 

 

 

 

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