DOL Annual Report, Fiscal Year 2004 - Required Supplementary Information

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