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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2003
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 2003 and 2002. 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, 2003

(Dollars in thousands)

 

Employment
and Training
Administration

 

Employment
Standards
Administration

 

Occupational
Safety and Health
Administation

 

Bureau of
Labor
Statistics

 

Mine Safety
and Health
Administration

 

Employee Benefits
Security
Administration

 

 

Veterans'
Employment
and Training

 

Other
Departmental
Programs

 

Total

 

BUDGETARY RESOURCES

 

 

  Budget authority

 

 

 

   Appropriations received

$

65,489,498

$

1,657,892

$

453,256

$

423,893

$

274,741

$

117,045

$

26,900

$

494,253

$

68,937,478

    Net transfers

(605,878)

525,000

-

-

-

-

-

-

(80,878)

  Unobligated balance

 

 

 

    Beginning of period

1,575,277

1,301,463

16,163

18,021

5,267

2,814

1,968

50,629

2,971,602

    Net transfers

(781)

(363)

(402)

(1,166)

(457)

(145)

(161)

2,743

(732)

  Spending authority from offsetting collections

 

 

 

 

 

    Earned

 

 

 

      Collected

61,721

2,381,620

6,380

6,390

946

9,978

185

165,819

2,633,039

      Receivable from Federal sources

497

(45,082)

807

780

859

236

70

(3,995)

(45,828)

    Change in unfilled customer orders

 

 

 

      Advance received

-

17,466

-

-

-

-

-

184

17,650

      Without advances from Federal sources

-

-

-

 

 

-

-

    Transfers from trust funds

3,690,196

34,003

-

71,561

-

-

187,312

29,154

4,012,226

  Total spending authority from offsetting collections

3,752,414

2,388,007

7,187

78,731

1,805

10,214

187,567

188,766

6,614,691

  Recoveries of prior year obligations

231,926

5,722

12,210

7,506

2,542

972

870

47,218

308,966

  Permanently not available

(224,999)

(3,533)

(6,139)

(6.437)

(2,895)

(1,113)

(1,392)

(4,348)

(250,856)

 

Total budgetary resources

$

70,217,457

$

5,874,188

$

482,275

$

520,548

$

281,003

$

129,787

$

215,752

$

779,261

$

78,500,271

 

 

 

 

 

 

 

 

 

 

STATUS OF BUDGETARY RESOURCES

 

 

 

  Obligations incurred

 

 

 

    Direct

$

68,582,902

$

2,021,901

$

459,864

$

502,893

$

265,842

$

118,397

$

213,957

$

565,725

$

72,731,481

    Reimbursable

19,344

2,391,572

4,484

6,039

739

9,444

-

163,380

2,595,002

  Total obligations incurred

68,602,246

4,413,473

464,348

508,932

266,581

127,841

213,957

729,105

75,326,483

  Unobligated balances available

 

 

 

    Apportioned

1,268,996

1,100,707

919

1,337

10,958

265

1,031

38,809

2,423,022

    Exempt from apportionment

(208)

-

-

-

-

-

-

-

(208)

      Other available

-

207,223

-

-

-

-

-

177

207,400

  Unobligated balances not available

346,423

152,785

17,008

10,279

3,464

1,681

764

11,170

543,574

 

Total status of budgetary resources

$

70,217,457

$

5,874,188

$

482,275

$

520,548

$

281,003

$

129,787

$

215,752

$

779,261

$

78,500,271

 

 

 

 

 

 

 

 

 

 

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

 

 

 

  Obligated balance, net, beginning

$

9,777,073

$

171,155

$

99,381

$

60,229

$

23,138

$

41,949

$

19,557

$

346,188

$

10,538,670

  Obligated balance transferred, net

1,304,116

-

-

-

-

-

-

-

1,304,116

  Obligated balance, net, ending

 

 

 

    Accounts receivable

(1,304,637)

(18,390)

(887)

(794)

(874)

(236)

(70)

(10,701)

(1,336,589)

    Undelivered orders

6,530,531

31,031

49,972

28,551

11,946

31,201

21,133

408,154

7,112,519

    Accounts payable

3,174,644

249,123

34,094

30,149

9,380

8,130

34,152

49,232

3,588,904

  Outlays
    Disbursements

70,005,263

4,363,272

470,372

502,992

266,400

129,486

206,347

590,189

76,534,321

    Collections

(4,011,032)

(2,434,137)

(9,219)

(77,974)

(1,480)

(9,978)

(216,485)

(199,960)

(6,960,265)

  Total outlays

65,994,231

1,929,135

461,153

425,018

264,920

119,508

(10,138)

390,229

69,574,056

  Offsetting receipts

(1,270,628)

(6,611)

-

-

-

-

-

-

(1,277,239)

 

Net outlays

$

64,723,603

$

1,922,524

$

461,153

$

425,018

$

264,920

$

119,508

$

(10,138)

$

390,229

$

68,296,817

 

 

 

 

 

 

 

 

 

 

COMBINING STATEMENT OF BUDGETARY RESOURCES

For the Year Ended September 30, 2002

(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

 

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 advances from Federal sources

-

-

-

-

-

-

-

1,320

1,230

    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

  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

706,840

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

 
 
 
 
 
 

 

 

 

 

 

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:

crehabilitation 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 1999 to 2003 is presented below.

Image of a chart

text only

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 obligational authority, without fiscal year limitation, for expenses necessary to provide cert ain 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 reauthorization 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, 2003 and 2002 is as follows:

(Dollars in thousands)

 

2003

 

2002

 

BALANCE SHEET

Assets

  Funds with U.S. Treasury

$

24,592

$

12,796

  Accounts receivable, net of allowance

 

5,894

 

10,766

  Property, plant and equipment

 

24,936

 

25,715

       

    Total assets

$

55,422

$

49,277

         

Liabilities and Net Position

  Accounts payable

$

12,835

$

10,377

  Accrued leave

 

3,969

 

4,028

  Future workers' compensation benefits

 

3,991

 

2,412

  Other liabilities

 

3,611

 

3,107

    Total liabilities

 

24,406

 

19,924

  Cumulative results of operations

 

31,016

 

29,353

         

  Total liabilities and net position

$

55,422

$

49,277

         
 

STATEMENT OF NET COST

 

Cost

 

 

 

 

  Intra-governmental

$

49,280

$

50,238

  With the public

 

88,941

 

94,305

   

138,221

 

144,543

         

Earned

 

 

 

 

  Departmental Management

 

(33,600)

 

(32,123)

  Employment Standards Administration

 

(31,293)

 

(29,046)

  Employment and Training Administration

 

(20,593)

 

(21,092)

  Occupational Safety and Health Administration

 

(18,865)

 

(18,287)

  Bureau of Labor Statistics

 

(12,899)

 

(11,488)

  Mine Safety and Health Administration

 

(9,049)

 

(8,144)

  Other revenues

 

(5,805)

 

(16,013)

    Total revenues

 

(132,104)

 

(136,193)

       

  Net costs of operations

$

6,117

$

8,350

         
 

STATEMENT OF CHANGES IN NET POSITION

 

  Net costs of operations

$

(6,117)

$

(8,350)

  Imputed financing

 

4,780

 

4,251

  Transfers-in

 

3,000

 

3,000

  Net position, beginning of period

 

29,353

 

30,452

       

  Net position, ending of period

$

31,016

$

29,353

         

INTRA-GOVERNMENTAL ASSETS

Intra-governmental assets at September 30, 2003 consisted of the following

(Dollars in Thousands)

 

Funds with
U.S. Treasury

 

Investments

 

Interest Receivable

 

Accounts Receivable

         

Trading Partner

  Department of Agriculture

$

-

$

-

$

-

$

176,857

  Department of Commerce

-

-

-

43,580

  Department of Interior

-

-

-

135,247

  Department of Justice

-

-

-

146,144

  Department of the Navy

-

-

-

614,679

  United States Postal Service

-

-

-

339,551

  Department of State

-

-

-

18,382

  Department of the Treasury

9,615,513

48,408,153

726,160

143,750

  Department of the Army

-

-

-

404,490

  Office of Personnel Management

-

-

-

8,907

  Social Security Administration

-

-

-

53,228

  U.S. Nuclear Regulatory Commission

-

-

-

1,674

  Department of Veterans Affairs

-

-

-

355,945

  General Services Administration

-

-

-

36,219

  National Science Foundation

-

-

-

274

  Department of the Air Force

-

-

-

333,411

  Federal Emergency Management Agency

-

-

-

2,012

  Tennessee Valley Authority

-

-

-

89,663

  Environmental Protection Agency

-

-

-

8,141

  Department of Transportation

-

-

-

218,170

  Department of Homeland Security

-

-

-

187,102

  Agency for International Development

-

-

-

10,583

  Small Business Administration

-

-

-

6,896

  Department of Health and Human Services

-

-

-

53,201

  National Aeronautics and Space Administration

-

-

-

15,404

  Department of Housing and Urban Development

-

-

-

17,454

  Department of Energy

-

-

-

17,850

  Department of Education

-

-

-

5,407

  Department of Defense

-

-

-

190,979

  Other

-

-

-

154,799

         

$

9,615,513

$

48,408,153

$

726,160

$

3,789,999

                 

INTRA-GOVERNMENTAL LIABILITIES

Intra-governmental liabilities at September 30, 2003 consisted of the following:

(Dollars in thousands)

 

Accounts
Payable

 

Advances from
U.S. Treasury

 

Other

 

Trading partner

  Department of Agriculture

$

209

-

1

  Department of Commerce

177

-

5

  Department of Interior

13

-

-

  Department of Justice

1,041

-

35

  Department of the Navy

-

-

8

  United States Postal Service

110

-

-

  Department of State

123

-

-

  Department of the Treasury

323

8,243,557

-

  Office of Personnel Management

868

-

4,808

  Social Security Administration

261

-

29

  Department of Veterans Affairs

88

-

-

  General Services Administration

17,475

-

1,681

  Department of Transportation

6

-

-

  Small Business Administration

16

-

-

  Department of Health and Human Services

15,538

-

428

  Department of Energy

-

-

300

  Department of Education

-

-

5

  Department of Defense

2

-

-

  Other

1,698

-

162,884

             

$

37,948

$

8,243,557

$

170,884

 

 

 

 

INTRA-GOVERNMENTAL EARNED REVENUES AND RELATED COSTS

Intra-governmental earned revenue and the related costs to generate that revenue for the year ended September 30, 2003 consisted of the following:

(Dollars in thousands)

 

Earned
Revenue

   

Trading partner

   

 

  Department of Agriculture

$

110,596

  Department of Commerce

19,014

  Department of Interior

82,767

  Department of Justice

89,611

  Department of the Navy

365,162

  United States Postal Service

999,523

  Department of State

8,860

  Department of the Treasury

124,045

  Department of the Army

324,175

  Office of Personnel Management

1,537

  Social Security Administration

34,787

  U.S. Nuclear Regulatory Commission

590

  Department of Veterans Affairs

165,983

  General Services Administration

16,614

  National Science Foundation

321

  Department of the Air Force

203,129

  Federal Emergency Management Agency

22,890

  Tennessee Valley Authority

67,353

  Environmental Protection Agency

4,265

  Department of Transportation

106,096

  Department of Homeland Security

48,000

  Agency for International Development

9,765

  Small Business Administration

5,125

  Department of Health and Human Services

28,259

  National Aeronautics and Space Administration

7,017

  Department of Housing and Urban Development

8,575

  Department of Energy

12,591

  Department of Education

18,990

  Department of Defense

98,140

  Other

81,609

   
 

$

3,065,389

     
   
 

Gross Cost
to Generate
Revenue

   

Budget Functional Classification

 

  Education, Training and Employment

$

44,129

  Income Security

3,018,503

  Health

2,757

 

 

$

3,065,389

     

INTRA-GOVERNMENTAL NON-EXCHANGE REVENUE

Intra-governmental non-exchange revenue for the year ended September 30, 2003 consisted of the following:

(Dollars in thousands)

 

Interest

 

Taxes

 

 

 

Trading partner

 

 

Department of the Treasury

$

3,422,214

$

-

Treasury General Fund

-

7,020,275

 

 

$

3,422,214

$

7,020,275

 

 

 

 

 

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