Skip to page content
Secretary of Labor Thomas E. Perez
Bookmark and Share

DOL Annual Report, Fiscal Year 2004
Performance and Accountability Report

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 2004 and 2003. 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, 2004


(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

 

$54,241,769

$1,993,802

$460,786

$447,088

$270,826

$124,962

$26,550

$473,791

$58,039,574

 

 

Net transfers

 

 

(565,235)

502,865

-

-

-

-

-

42,491

(19,879)

 

Unobligated balance

 

 

 

Beginning of period

 

1,615,419

1,460,715

17,927

11,616

14,422

1,946

1,795

50,156

3,173,996

 

 

Net transfers

 

 

(589)

(147)

(883)

(1,304)

(331)

(169)

(51)

(34,118)

(37,592)

 

Spending authority from offsetting collections

 

 

 

Earned

 

 

 

 

 

Collected

 

 

100,753

2,350,388

8,462

7,588

2,058

10,812

144

165,327

2,645,532

 

 

 

Receivable from Federal sources

 

(418)

(17,284)

(412)

(794)

(839)

(236)

(70)

(4,056)

(24,109)

 

 

Change in unfilled customer orders

 

 

 

 

Advance received

 

-

(5,315)

-

-

-

-

-

(219)

(5,534)

 

 

Transfers from trust funds

 

3,554,031

34,025

-

74,667

-

-

192,253

29,749

3,884,725

 

Total spending authority from offsetting collections

 

3,654,366

2,361,814

8,050

81,461

1,219

10,576

192,327

190,801

6,500,614

 

Recoveries of prior year obligations

 

347,462

10,731

14,665

9,151

2,876

1,622

1,103

76,021

463,631

 

Temporarily not available pursuant to Public Law

 

(22,646)

(15)

-

-

-

-

-

-

(22,661)

 

Permanently not available

 

(176,850)

(6,897)

(7,579)

(7,424)

(2,918)

(1,447)

(157)

(4,081)

(207,353)

 

 

 

 

 

 

Total budgetary resources

 

$59,093,696

$6,322,868

$492,966

$540,588

$286,094

$137,490

$221,567

$795,061

$67,890,330

 

 

 

 

 

 

STATUS OF BUDGETARY RESOURCES

 

 

Obligations incurred

 

 

 

Direct

 

 

$56,940,460

$2,409,831

$466,813

$522,100

$276,058

$125,328

$215,336

$610,319

$61,566,245

 

 

Reimbursable

 

 

73,911

2,484,876

4,059

5,507

904

10,352

-

166,690

2,746,299

 

Total obligations incurred

 

57,014,371

4,894,707

470,872

527,607

276,962

135,680

215,336

777,009

64,312,544

 

Unobligated balances available

 

 

 

Apportioned

 

 

1,221,910

1,109,138

34

466

5,834

24

5,274

1,724

2,344,404

 

 

Exempt from apportionment

 

(5)

-

-

-

-

-

-

-

(5)

 

 

Other available

 

-

212,547

-

-

-

-

-

161

212,708

 

Unobligated balances not available

 

857,420

106,476

22,060

12,515

3,298

1,786

957

16,167

1,020,679

 

 

 

 

 

 

Total status of budgetary resources

 

$59,093,696

$6,322,868

$492,966

$540,588

$286,094

$137,490

$221,567

$795,061

$67,890,330

 

 

 

 

 

 

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

 

 

Obligated balance, net, beginning

 

$8,400,538

$261,764

$83,179

$57,906

$20,452

$39,095

$55,215

$446,685

$9,364,834

 

Obligated balance, net, ending

 

 

 

Accounts receivable

 

(1,336,364)

(1,107)

(475)

-

(35)

-

-

(6,645)

(1,344,626)

 

 

Undelivered orders

 

5,529,146

77,114

43,145

33,279

11,191

31,216

18,416

484,041

6,227,548

 

 

Accounts payable

 

3,204,978

253,276

27,543

31,911

15,927

8,587

39,833

46,849

3,628,904

 

Outlays

 

 

 

 

Disbursements

 

57,637,954

4,833,741

469,585

511,967

268,294

133,585

211,268

627,485

64,693,879

 

 

Collections

 

 

(3,622,638)

(2,379,098)

(8,462)

(82,255)

(2,058)

(10,812)

(192,397)

(194,858)

(6,492,578)

 

Total outlays

 

 

54,015,316

2,454,643

461,123

429,712

266,236

122,773

18,871

432,627

58,201,301

 

Offsetting receipts

 

(1,542,933)

(6,539)

-

-

-

-

-

-

(1,549,472)

 

 

 

 

 

 

Net outlays

 

 

$52,472,383

$2,448,104

$461,123

$429,712

$266,236

$122,773

$18,871

$432,627

$56,651,829




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
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

 

$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

 

-

-

-

-

-

-

-

(2,396)

(2,396)

 

 

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




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.

Condition assessment surveys are conducted every three years at each Job Corps center, one third of
the centers each year, 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:

  • rehabilitation 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 total estimated cost of deferred maintenance for the most recent surveys of the Job Corps centers
for fiscal years 2000 to 2004 is presented below. Amounts reported in fiscal years 2003 and 2004 reflect
a change in estimation methods.

image of summary of deferred maintenance graph

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 certain 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 re-authorization 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 an for the years ended September 30, 2004 and
2003 is as follows:

(Dollars in thousands)

 

 

2004

2003

BALANCE SHEET

Assets

 

 

 

 

 

 

 

 

Funds with U.S. Treasury

 

 

$28,180

$24,592

 

Accounts receivable, net of allowance

 

3,647

5,894

 

Property, plant and equipment

 

 

26,695

24,936

 

 

 

 

 

 

 

 

 

 

Total assets

 

 

 

$58,522

$55,422

 

 

 

 

 

 

 

 

Liabilities and Net Position

 

 

 

Accounts payable

 

 

 

$14,496

$12,835

 

Accrued leave

 

 

 

4,192

3,969

 

Future workers' compensation benefits

 

2,562

3,991

 

Other liabilities

 

 

 

3,716

3,611

 

 

Total liabilities

 

 

 

24,966

24,406

 

Cumulative results of operations

 

 

33,556

31,016

 

 

 

 

 

 

 

 

 

 

Total liabilities and net position

 

 

$58,522

$55,422

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATEMENT OF NET COST

 

 

 

 

 

 

 

 

 

 

 

Cost

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

 

$51,798

$49,280

 

With the public

 

 

 

87,624

88,941

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

139,422

138,221

 

 

 

 

 

 

 

 

Earned

 

 

 

 

 

Departmental Management

 

 

(36,449)

(33,600)

 

Employment Standards Administration

 

(33,419)

(31,293)

 

Employment and Training Administration

 

(21,913)

(20,593)

 

Occupational Safety and Health Administration

 

(20,109)

(18,865)

 

Bureau of Labor Statistics

 

 

(13,801)

(12,899)

 

Mine Safety and Health Administration

 

(9,121)

(9,049)

 

Other revenues

 

 

 

715

(5,805)

 

 

Total revenues

 

 

 

(134,097)

(132,104)

 

 

 

 

 

 

 

 

 

Net costs of operations

 

 

$5,325

$6,117

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATEMENT OF CHANGES IN NET POSITION

 

 

 

 

 

 

 

 

Net costs of operations

 

 

$(5,325)

$(6,117)

Imputed financing

 

 

 

4,865

4,780

Transfers-in

 

 

 

3,000

3,000

Net position, beginning of period

 

 

31,016

29,353

 

 

 

 

 

 

 

 

Net position, ending of period

 

 

$33,556

$31,016




INTRA-GOVERNMENTAL ASSETS

Intra-governmental assets at September 30, 2004 consisted of the following:

(Dollars in thousands)

 

Funds with
U.S. Treasury

Investments

Interest
Receivable

Accounts
Receivable

Trading partner

 

 

 

 

 

 

 

 

 

Department of Agriculture

-

-

-

$183,573

 

Department of Commerce

-

-

-

32,547

 

Department of Interior

 

-

-

-

140,869

 

Department of Justice

 

-

-

-

163,690

 

Department of the Navy

 

-

-

-

642,887

 

United States Postal Service

-

-

-

310,415

 

Department of State

 

-

-

-

19,168

 

Department of the Treasury

9,700,757

45,446,510

580,180

132,645

 

Department of the Army

 

-

-

-

463,278

 

Office of Personnel Management

-

-

-

2,813

 

Social Security Administration

-

-

-

55,992

 

U.S. Nuclear Regulatory Commission

-

-

-

1,678

 

Department of Veterans Affairs

-

-

-

363,863

 

General Services Administration

-

-

-

36,018

 

National Science Foundation

-

-

-

288

 

Department of the Air Force

-

-

-

330,596

 

Federal Emergency Management

 

Agency

 

 

-

-

-

4,857

 

Tennessee Valley Authority

-

-

-

88,217

 

Environmental Protection Agency

-

-

-

8,765

 

Department of Transportation

-

-

-

225,319

 

Department of Homeland Security

-

-

-

242,237

 

Agency for International Development

-

-

-

8,944

 

Small Business Administration

-

-

-

7,552

 

Department of Health and Human

 

Services

 

 

-

-

-

53,943

 

National Aeronautics and Space

 

Administration

 

-

-

-

16,173

 

Department of Housing and Urban

 

Development

 

-

-

-

17,682

 

Department of Energy

 

-

-

-

18,441

 

Department of Education

 

-

-

-

3,941

 

Department of Defense

 

-

-

-

191,425

 

Other

 

 

-

-

-

148,858

 

 

 

 

 

 

 

 

$9,700,757

$45,446,510

$580,180

$3,916,674




INTRA-GOVERNMENTAL LIABILITES

Intra-governmental liabilities at September 30, 2004 consisted of the following:

(Dollars in thousands)

 

Accounts
Payable

Advances from
U.S. Treasury

Other

Trading partner

 

 

 

 

 

 

 

Department of Agriculture

$373

-

-

 

Department of Commerce

159

-

-

 

Department of Interior

 

13

-

-

 

Department of Justice

 

779

-

-

 

United States Postal Service

1,742

-

39,261

 

Department of State

 

193

-

-

 

Department of the Treasury

221

8,740,557

-

 

Office of Personnel Management

669

-

6,235

 

Social Security Administration

256

-

29

 

Department of Veterans Affairs

38

-

-

 

General Services Administration

14,545

-

1,339

 

National Science Foundation

58

-

-

 

Railroad Retirement Board

1

-

86,209

 

Department of Transportation

353

-

-

 

Department of Homeland Security

71

-

-

 

Department of Health and Human Services

1,373

-

564

 

Department of Energy

 

-

-

300

 

Department of Defense

 

1

-

-

 

Treasury General Fund

 

-

-

60,995

 

Other

 

 

1,362

-

(505)

 

 

 

 

 

 

 

 

$22,207

$8,740,557

$194,427




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, 2004 consisted of the following:

(Dollars in thousands)

 

 

 

 

Earned
Revenue

Trading partner

 

 

 

 

 

 

Department of Agriculture

 

$121,105

 

Department of Commerce

 

10,470

 

Department of Interior

 

 

87,165

 

Department of Justice

 

 

91,521

 

Department of the Navy

 

 

453,752

 

United States Postal Service

 

936,318

 

Department of State

 

 

9,658

 

Department of the Treasury

 

102,805

 

Department of the Army

 

 

434,114

 

Office of Personnel Management

 

1,229

 

Social Security Administration

 

33,280

 

U.S. Nuclear Regulatory Commission

 

802

 

Department of Veterans Affairs

 

170,309

 

General Services Administration

 

17,119

 

National Science Foundation

 

537

 

Department of the Air Force

 

79,782

 

Tennessee Valley Authority

 

59,855

 

Environmental Protection Agency

 

4,225

 

Department of Transportation

 

125,500

 

Department of Homeland Security

 

131,402

 

Agency for International Development

 

3,777

 

Small Business Administration

 

5,304

 

Department of Health and Human Services

29,241

 

National Aeronautics and Space Administration

7,636

 

Department of Housing and Urban Development

9,281

 

Department of Energy

 

 

12,275

 

Department of Education

 

 

19,214

 

Department of Defense

 

 

92,037

 

Other

 

 

 

266,524

 

 

 

 

 

 

 

 

 

 

$3,316,237

 

 

 

 

 

 

 

 

 

 

 

Gross Cost
to Generate
Revenue

Budget Functional Classification

 

 

Education, Training and Employment

 

$32,062

 

Income Security

 

 

3,281,812

 

Health

 

 

 

2,363

 

 

 

 

 

 

 

 

 

 

$3,316,237




INTRA-GOVERNMENTAL NON-EXCHANGE

Intra-governmental non-exchange revenue for the year ended September 30, 2004 consisted of the following:

(Dollars in thousands)

Interest

 

Taxes

Trading partner

 

 

 

 

 

 

Department of the Treasury

 

$2,441,311

 

-

 

Treasury General Fund

 

 

-

 

6,613,184

 

 

 

 

 

 

 

 

 

 

 

 

 

$2,441,311

 

$6,613,184

Previous Section Next Section