DOL Annual Report, Fiscal Year 2004 - Principal Financial Statements

DOL Annual Report, Fiscal Year 2004
Performance and Accountability Report

Principal Financial Statements Included in This Report

NOTE 14 - PROGRAM COST

Schedules A, B, and C 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 2004.

Cost and revenue by suborganization for the nine outcome goals adopted in the Department's Annual Performance
Plan for FY 2004, submitted under the requirements of the Government Performance and Review Act (GPRA), are
presented in schedule D.

Detailed cost and revenue information by budget function for 2004 is presented in Schedule E and intra-governmental
cost and revenue information by budget function for 2004 is presented in Schedule F.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2004 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

CROSSCUTTING PROGRAMS
Income maintenance
	Intra-governmental		$211,805	$782,018	-	-	-	$4,666	-	$4,278	$(29,816)	$972,951
	With the public		46,152,478	4,285,156	-	-	-	10,776	-	8,755	7,534	50,464,699
Total cost			46,364,283	5,067,174	-	-	-	15,442	-	13,033	(22,282)	51,437,650
	Less earned revenue		(901,861)	(2,394,786)	-	-	-	-	-	(21)	22,282	(3,274,386)
		Net program cost	45,462,422	2,672,388	-	-	-	15,442	-	13,012	-	48,163,264
Employment and training
	Intra-governmental		56,263	-	-	-	-	-	8,639	2,320	(22,580)	44,642
	With the public		6,164,127	-	-	-	-	-	197,709	5,054	22,485	6,389,375
Total cost			6,220,390	-	-	-	-	-	206,348	7,374	(95)	6,434,017
	Less earned revenue		(17,235)	-	-	-	-	-	-	-	95	(17,140)
		Net program cost	6,203,155	-	-	-	-	-	206,348	7,374	-	6,416,877
Labor, employment and
pension standards
	Intra-governmental		-	107,613	-	-	-	39,486	518	32,127	(42,725)	137,019
	With the public		-	227,619	-	-	-	109,490	11,664	171,911	42,725	563,409
Total cost			-	335,232	-	-	-	148,976	12,182	204,038	-	700,428
	Less earned revenue		-	(970)	-	-	-	(10,351)	-	(154)	-	(11,475)
		Net program cost	-	334,262	-	-	-	138,625	12,182	203,884	-	688,953
Worker safety and health
	Intra-governmental		-	-	114,460	-	90,874	-	-	227	(41,865)	163,696
	With the public		-	-	391,575	-	204,182	-	-	572	41,865	638,194
Total cost			-	-	506,035	-	295,056	-	-	799	-	801,890
	Less earned revenue		-	-	(4,191)	-	(1,016)	-	-	-	-	(5,207)
		Net program cost	-	-	501,844	-	294,040	-	-	799	-	796,683

OTHER PROGRAMS
Statistics
	Intra-governmental		-	-	-	179,644	-	-	-	454	(14,549)	165,549
	With the public		-	-	-	356,809	-	-	-	1,198	14,549	372,556
Total cost			-	-	-	536,453	-	-	-	1,652	-	538,105
	Less earned revenue		-	-	-	(5,504)	-	-	-	-	-	(5,504)
		Net program cost	-	-	-	530,949	-	-	-	1,652	-	532,601

Cost not assigned to programs			-	-	-	-	-	-	-	100,383	(1,662)	98,721
	Less earned revenue not
	attributed to programs		-	-	-	-	-	-	-	(22,305)	1,662	(20,643)
		Net cost not assigned to programs	-	-	-	-	-	-	-	78,078	-	78,078
												-
Net cost of operations			$51,665,577	$3,006,650	$501,844	$530,949	$294,040	$154,067	$218,530	$304,799	-	$56,676,456

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

Net cost of the Employment and Training Administration for the year ended September 30, 2004 consisted of the following:

(Dollars in thousands)			Employment Security	Training and Employment Programs	Eliminations	Total

CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$41,431,384	$63	-	$41,431,447
	Grants		4,563,342	-	-	4,563,342
	Interest		3,421	-	-	3,421
	Other		365,837	236	-	366,073
Total cost			46,363,984	299	-	46,364,283
	Less earned revenue		(901,861)	-	-	(901,861)
		Net program cost	45,462,123	299	-	45,462,422
Employment and training
	Benefits		-	(8,217)	-	(8,217)
	Grants		-	6,057,175	-	6,057,175
	Other		-	171,432	-	171,432
Total cost			-	6,220,390	-	6,220,390
	Less earned revenue		-	(17,235)	-	(17,235)
		Net program cost	-	6,203,155	-	6,203,155

Net cost of operations			$45,462,123	$6,203,454	-	$51,665,577

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2004 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		$4,150,302	-	-	-	$(1,982)	$4,148,320
	Interest		650,579	-	-	-	-	650,579
	Other		268,275	-	-	-	-	268,275
Total cost			5,069,156	-	-	-	(1,982)	5,067,174
	Less earned revenue		(2,396,768)	-	-	-	1,982	(2,394,786)
		Net program cost	2,672,388	-	-	-	-	2,672,388
Labor, employment and
pension standards
	Benefits		-	10,335	22,012	4,881	-	37,228
	Grants		-	-	16	-	-	16
	Other		-	83,229	175,121	39,638	-	297,988
Total cost			-	93,564	197,149	44,519	-	335,232
	Less earned revenue		-	-	(970)	-	-	(970)
		Net program cost	-	93,564	196,179	44,519	-	334,262

Net cost of operations			$2,672,388	$93,564	$196,179	$44,519	-	$3,006,650

D. Consolidating Statement of Net Cost by Outcome Goal

Net cost by outcome goal for the year ended September 30, 2004 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

A prepared workforce
Increase employment,
earnings, and assistance		$5,230,392	-	-	-	-	-	$205,868	$6,087	-	$5,442,347
Less earned revenue		(30,253)	-	-	-	-	-	-	-	-	(30,253)
	Net program cost	5,200,139	-	-	-	-	-	205,868	6,087	-	5,412,094
Increase the number of youth
making a successful transition to work
		2,697,935	-	-	-	-	-	-	5,574	(95)	2,703,414
Less earned revenue		(455)	-	-	-	-	-	-	-	95	(360)
	Net program cost	2,697,480	-	-	-	-	-	-	5,574	-	2,703,054

Improve the effectiveness of
information and analysis on the
U.S. economy		-	-	-	536,273	-	-	-	8,548	-	544,821
Less earned revenue		-	-	-	(5,504)	-	-	-	-	-	(5,504)
	Net program cost	-	-	-	530,769	-	-	-	8,548	-	539,317

	Total	7,897,619	-	-	530,769	-	-	205,868	20,209	-	8,654,465


A secure workforce
Increase compliance with worker
protection laws		2,259	237,995	-	-	-	2,746	-	54,184	-	297,184
Less earned revenue		(13)	(1,006)	-	-	-	-	-	-	-	(1,019)
	Net program cost	2,246	236,989	-	-	-	2,746	-	54,184	-	296,165
Protect worker benefits		44,653,510	5,073,637	-	-	-	161,665	-	65,953	(22,282)	49,932,483
Less earned revenue		(888,375)	(2,394,750)	-	-	-	(10,351)	-	(175)	22,282	(3,271,369)
	Net program cost	43,765,135	2,678,887	-	-	-	151,314	-	65,778	-	46,661,114

	Total	43,767,381	2,915,876	-	-	-	154,060	-	119,962	-	46,957,279


Quality workplaces
Reduce workplace injuries,
illnesses, and fatalities		-	-	505,845	-	294,800	-	-	16,467	-	817,112
Less earned revenue		-	-	(4,191)	-	(1,016)	-	-	-	-	(5,207)
	Net program cost	-	-	501,654	-	293,784	-	-	16,467	-	811,905
Foster equal opportunity workplaces		-	90,367	-	-	-	-	12,659	9,385	-	112,411
Less earned revenue		-	-	-	-	-	-	-	-	-	-
	Net program cost	-	90,367	-	-	-	-	12,659	9,385	-	112,411
Reduce exploitation of child labor,
protect the basic rights of workers
and strengthen labor markets		-	-	-	-	-	-	-	96,603	-	96,603
Less earned revenue		-	-	-	-	-	-	-	-	-	-
	Net program cost	-	-	-	-	-	-	-	96,603	-	96,603

	Total	-	90,367	501,654	-	293,784	-	12,659	122,455	-	1,020,919


A competitive workforce
Promote job flexibility and minimize
regulatory burden		577	407	190	180	256	7	3	4,078	-	5,698
Less earned revenue		-	-	-	-	-	-	-	-	-	-
	Net program cost	577	407	190	180	256	7	3	4,078	-	5,698

	Total	577	407	190	180	256	7	3	4,078	-	5,698

Cost not assigned to goals		-	-	-	-	-	-	-	60,400	(1,662)	58,738
Less earned revenue not attributed to goals		-	-	-	-	-	-	-	(22,305)	1,662	(20,643)
	Net cost not assigned to goals	-	-	-	-	-	-	-	38,095	-	38,095

		$51,665,577	$3,006,650	$501,844	$530,949	$294,040	$154,067	$218,530	$304,799	-	$56,676,456

E. Consolidating Statement of Net Cost by Budget Function

Net cost by budget function for the year ended September 30, 2004 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		$68,154	-	$841,646	$63,151	-	$972,951
With the public		287,379	-	49,299,603	877,717	-	50,464,699
Total cost		355,533	-	50,141,249	940,868	-	51,437,650
Less earned revenue		(78)	-	(3,274,308)	-	-	(3,274,386)
	Net program cost	355,455	-	46,866,941	940,868	-	48,163,264
Employment and training
Intra-governmental		38,973	-	-	-	5,669	44,642
With the public		6,190,693	-	-	-	198,682	6,389,375
Total cost		6,229,666	-	-	-	204,351	6,434,017
Less earned revenue		(17,140)	-	-	-	-	(17,140)
	Net program cost	6,212,526	-	-	-	204,351	6,416,877
Labor, employment and
pension standards
Intra-governmental		109,111	-	27,402	-	506	137,019
With the public		440,236	-	111,565	-	11,608	563,409
Total cost		549,347	-	138,967	-	12,114	700,428
Less earned revenue		(1,124)	-	(10,351)	-	-	(11,475)
	Net program cost	548,223	-	128,616	-	12,114	688,953
Worker safety and health
Intra-governmental		10,723	152,973	-	-	-	163,696
With the public		37,550	600,644	-	-	-	638,194
Total cost		48,273	753,617	-	-	-	801,890
Less earned revenue		-	(5,207)	-	-	-	(5,207)
	Net program cost	48,273	748,410	-	-	-	796,683

OTHER PROGRAMS
Statistics
Intra-governmental		165,549	-	-	-	-	165,549
With the public		372,556	-	-	-	-	372,556
Total cost		538,105	-	-	-	-	538,105
Less earned revenue		(5,504)	-	-	-	-	(5,504)
	Net program cost	532,601	-	-	-	-	532,601

Cost not assigned to programs		98,721	-	-	-	-	98,721
Less earned revenue not attributed
to programs		(20,643)	-	-	-	-	(20,643)
	Net cost not assigned to programs	78,078	-	-	-	-	78,078

Net cost of operations		$7,775,156	$748,410	$46,995,557	$940,868	$216,465	$56,676,456

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

Net intra-governmental cost by budget function for the year ended September 30, 2004 consisted of the following:

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

CROSS CUTTING PROGRAMS
Income maintenance
	Intra-governmental		$68,154	-	$841,646	$63,151	-	$972,951
	Less earned revenue		(78)	-	(3,272,008)	-	-	(3,272,086)
		Net program cost	68,076	-	(2,430,362)	63,151	-	(2,299,135)

Employment and training
	Intra-governmental		38,973	-	-	-	5,669	44,642
	Less earned revenue		(16,780)	-	-	-	-	(16,780)
		Net program cost	22,193	-	-	-	5,669	27,862

Labor, employment and
pension standards
	Intra-governmental		109,111	-	27,402	-	506	137,019
	Less earned revenue		(95)	-	(9,804)	-	-	(9,899)
		Net program cost	109,016	-	17,598	-	506	127,120

Worker safety and health
	Intra-governmental		10,723	152,973	-	-	-	163,696
	Less earned revenue		-	(2,363)	-	-	-	(2,363)
		Net program cost	10,723	150,610	-	-	-	161,333

OTHER PROGRAMS
Statistics
	Intra-governmental		165,549	-	-	-	-	165,549
	Less earned revenue		(4,197)	-	-	-	-	(4,197)
		Net program cost	161,352	-	-	-	-	161,352

Cost not assigned to programs
	Intra-governmental		98,721	-	-	-	-	98,721
	Less earned revenue not
	attributed to programs		(10,912)	-	-	-	-	(10,912)
		Net cost not assigned to
		programs	87,809	-	-	-	-	87,809

Net cost of operations			$459,169	$150,610	$(2,412,764)	$63,151	$6,175	$(1,733,659)

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 2003.

Detailed cost and revenue information by budget function for 2003 is presented in Schedule J and intra-governmental
cost and revenue information by budget function for 2003 is presented in Schedule K.

G. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization 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
(CROSS CUTTING PROGRAMS)
Income Maintenance
Intra-governmental		$169,269	$711,102	-	-	-	-	-	$2,747	$(30,724)	$852,394
With the public		58,047,556	2,750,513	-	-	-	-	-	5,332	5,139	60,808,540
Total cost		58,216,825	3,461,615	-	-	-	-	-	8,079	(25,585)	61,660,934
Less earned revenue		(633,588)	(2,407,747)	-	-	-	-	-	-	25,585	(3,015,750)
	Net program cost	57,583,237	1,053,868	-	-	-	-	-	8,079	-	58,645,184
Employment and training
Intra-governmental		62,255	-	-	-	-	-	10,398	384	(29,328)	43,709
With the public		6,959,849	-	-	-	-	-	208,563	972	29,351	7,198,735
Total cost		7,022,104	-	-	-	-	-	218,961	1,356	23	7,242,444
Less earned revenue		(17,607)	-	-	-	-	-	-	-	(23)	(17,630)
	Net program cost	7,004,497	-	-	-	-	-	218,961	1,356	-	7,224,814

Labor, employment and pension standards
Intra-governmental		-	106,262	-	-	-	42,054	624	31,543	(42,373)	138,110
With the public		-	232,908	-	-	-	113,054	12,373	59,826	41,697	459,858
Total cost		-	339,170	-	-	-	155,108	12,997	91,369	(676)	597,968
Less earned revenue		-	(1,879)	-	-	-	(9,441)	-	-	676	(10,644)
	Net program cost	-	337,291	-	-	-	145,667	12,997	91,369	-	587,324
Worker safety and health
Intra-governmental		-	-	105,801	-	94,387	-	-	201	(42,050)	158,339
With the public		-	-	397,210	-	203,052	-	-	507	42,050	642,819
Total cost		-	-	503,011	-	297,439	-	-	708	-	801,158
Less earned revenue		-	-	(4,547)	-	(804)	-	-	-	-	(5,351)
	Net program cost	-	-	498,464	-	296,635	-	-	708	-	795,807

OTHER PROGRAMS
Statistics
Intra-governmental		-	-	-	182,072	-	-	-	225	(14,045)	168,252
With the public		-	-	-	346,741	-	-	-	574	12,453	359,768
Total cost		-	-	-	528,813	-	-	-	799	(1,592)	528,020
Less earned revenue		-	-	-	(6,030)	-	-	-	-	1,592	(4,438)
	Net program cost	-	-	-	522,783	-	-	-	799	-	523,582

Cost not assigned to programs		-	-	-	-	-	-	-	126,691	(552)	126,139
Less earned revenue not
attributed to programs		-	-	-	-	-	-	-	(30,221)	552	(29,669)
	Net cost not assigned to programs	-	-	-	-	-	-	-	96,470	-	96,470
											-
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

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

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

(Dollars in thousands)		Employment Security	Training and Employment Programs	Eliminations	Total

CROSSCUTTING PROGRAMS
Incoming maintenance
Benefits		$53,423,986	$62	-	$53,424,048
Grants		4,336,284	-	-	4,336,284
Interest		3,350	-	-	3,350
Other		452,899	7,244	(7,000)	453,143
Total cost		58,216,519	7,306	(7,000)	58,216,825
Less earned revenue		(640,588)	-	7,000	(633,588)
	Net program cost	57,575,931	7,306	-	57,583,237
Employment and training
Benefits		-	25,496	-	25,496
Grants		-	6,776,529	-	6,776,529
Other		-	220,079	-	220,079
Total cost		-	7,022,104	-	7,022,104
Less earned revenue		-	(17,607)	-	(17,607)
	Net program cost	-	7,004,497	-	7,004,497

Net cost of operations		$57,575,931	$7,011,803	-	$64,587,734

I. 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
Incoming 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

J. 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
Incoming 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

K. 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
		Intra-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)