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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2005
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 2005.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2005 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

 

$213,372

 

$832,659

 

$—

 

$—

 

$—

 

$8,284

 

$—

 

$2,050

 

$(31,667)

 

$1,024,698

 

With the public

 

36,697,266

 

7,627,930

 

 

 

 

17,179

 

 

3,291

 

10,330

 

44,355,996

Gross cost

 

36,910,638

 

8,460,589

 

 

 

 

25,463

 

 

5,341

 

(21,337)

 

45,380,694

 

Intra-governmental earned revenue

 

(808,541)

 

(2,354,837)

 

 

 

 

 

 

 

21,337

 

(3,142,041)

 

Public earned revenue

 

(2,369)

 

 

 

 

 

 

 

 

 

(2,369)

Less earned revenue

 

(810,910)

 

(2,354,837)

 

 

 

 

 

 

 

21,337

 

(3,144,410)

 

 

Net program cost

 

36,099,728

 

6,105,752

 

 

 

 

25,463

 

 

5,341

 

 

42,236,284

Employment and training

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

61,766

 

 

 

 

 

 

10,004

 

238

 

(26,411)

 

45,597

 

With the public

 

5,753,511

 

 

 

 

 

 

201,001

 

601

 

26,411

 

5,981,524

Gross cost

 

5,815,277

 

 

 

 

 

 

211,005

 

839

 

 

6,027,121

 

Intra-governmental earned revenue

 

(17,315)

 

 

 

 

 

 

 

 

 

(17,315)

 

Public earned revenue

 

(422)

 

 

 

 

 

 

 

 

 

(422)

Less earned revenue

 

(17,737)

 

 

 

 

 

 

 

 

 

(17,737)

 

 

Net program cost

 

5,797,540

 

 

 

 

 

 

211,005

 

839

 

 

6,009,384

Labor, employment and pension standards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

114,598

 

 

 

 

39,970

 

629

 

32,126

 

(48,276)

 

139,047

 

With the public

 

 

236,175

 

 

 

 

94,890

 

12,019

 

193,804

 

48,276

 

585,164

Gross cost

 

 

350,773

 

 

 

 

134,860

 

12,648

 

225,930

 

 

724,211

 

Intra-governmental earned revenue

 

 

111

 

 

 

 

(9,425)

 

 

 

 

(9,314)

 

Public earned revenue

 

 

 

 

 

 

(546)

 

 

 

 

(546)

Less earned revenue

 

 

111

 

 

 

 

(9,971)

 

 

 

 

(9,860)

 

 

Net program cost

 

 

350,884

 

 

 

 

124,889

 

12,648

 

225,930

 

 

714,351

Worker safety and health

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

 

110,857

 

 

94,390

 

 

 

 

(44,792)

 

160,455

 

With the public

 

 

 

388,985

 

 

203,934

 

 

 

 

44,736

 

637,655

Gross cost

 

 

 

499,842

 

 

298,324

 

 

 

 

(56)

 

798,110

 

Intra-governmental earned revenue

 

 

 

(1,645)

 

 

(60)

 

 

 

 

56

 

(1,649)

 

Public earned revenue

 

 

 

(1,250)

 

 

(791)

 

 

 

 

 

(2,041)

Less earned revenue

 

 

 

(2,895)

 

 

(851)

 

 

 

 

56

 

(3,690)

 

 

Net program cost

 

 

 

496,947

 

 

297,473

 

 

 

 

 

794,420

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER PROGRAMS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statistics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

 

 

177,019

 

 

 

 

 

(16,423)

 

160,596

 

With the public

 

 

 

 

354,656

 

 

 

 

 

16,423

 

371,079

Gross cost

 

 

 

 

531,675

 

 

 

 

 

 

531,675

 

Intra-governmental earned revenue

 

 

 

 

(4,057)

 

 

 

 

 

 

(4,057)

 

Public earned revenue

 

 

 

 

(2,607)

 

 

 

 

 

 

(2,607)

Less earned revenue

 

 

 

 

(6,664)

 

 

 

 

 

 

(6,664)

 

 

Net program cost

 

 

 

 

525,011

 

 

 

 

 

 

525,011

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost not assigned to programs

 

 

 

 

 

 

 

 

98,304

 

(3,060)

 

95,244

 

Less earned revenue not

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

attributed to programs

 

 

 

 

 

 

 

 

(13,860)

 

3,060

 

(10,800)

 

 

Net cost not assigned to programs

 

 

 

 

 

 

 

 

84,444

 

 

84,444

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net cost of operations

 

$41,897,268

 

$6,456,636

 

$496,947

 

$525,011

 

$297,473

 

$150,352

 

$223,653

 

$316,554

 

$—

 

$50,363,894



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

Net cost of the Employment and Training Administration for the year ended September 30, 2005 consisted of the following:

(Dollars in thousands)

Employment Security

 

Training and Employment Programs

 

Eliminations

 

Total

 

 

 

 

 

 

 

 

 

 

CROSSCUTTING PROGRAMS

 

 

 

 

 

 

 

Income maintenance

 

 

 

 

 

 

 

 

Benefits

$31,988,265

 

$54

 

$—

 

$31,988,319

 

Grants

4,549,457

 

 

 

4,549,457

 

Interest

2,699

 

 

 

2,699

 

Other

369,876

 

287

 

 

370,163

Gross cost

36,910,297

 

341

 

 

36,910,638

 

Less earned revenue

(810,910)

 

 

 

(810,910)

 

 

Net program cost

36,099,387

 

341

 

 

36,099,728

Employment and training

 

 

 

 

 

 

 

 

Benefits

 

25,360

 

 

25,360

 

Grants

 

5,480,361

 

 

5,480,361

 

Other

 

313,966

 

(4,410)

 

309,556

Gross cost

 

5,819,687

 

(4,410)

 

5,815,277

 

Less earned revenue

 

(22,147)

 

4,410

 

(17,737)

 

 

Net program cost

 

5,797,540

 

 

5,797,540

 

 

 

 

 

 

 

 

 

 

Net cost of operations

$36,099,387

 

$5,797,881

 

$—

 

$41,897,268



C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2005 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

$7,493,735

 

$—

 

$—

 

$—

 

$(1,702)

 

$7,492,033

 

Interest

674,894

 

 

 

 

 

674,894

 

Other

293,662

 

 

 

 

 

293,662

Gross cost

8,462,291

 

 

 

 

(1,702)

 

8,460,589

 

Less earned revenue

(2,356,539)

 

 

 

 

1,702

 

(2,354,837)

 

 

Net program cost

6,105,752

 

 

 

 

 

6,105,752

Labor, employment and pension standards

 

 

 

 

 

 

 

 

 

 

 

 

Benefits

 

12,100

 

26,328

 

6,456

 

 

44,884

 

Grants

 

 

13

 

 

 

13

 

Other

 

82,406

 

179,639

 

43,831

 

 

305,876

Gross cost

 

94,506

 

205,980

 

50,287

 

 

350,773

 

Less earned revenue

 

 

111

 

 

 

111

 

 

Net program cost

 

94,506

 

206,091

 

50,287

 

 

350,884

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net cost of operations

$6,105,752

 

$94,506

 

$206,091

 

$50,287

 

$—

 

$6,456,636



Schedules D, E and F present detailed cost and revenue information by suborganization (responsibility segment) for programs in Deparment, 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.

D. 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

Gross cost

 

46,364,283

 

5,067,174

 

 

 

 

15,442

 

 

13,033

 

(22,282)

 

51,437,650

 

Intra-governmental earned revenue

 

(899,561)

 

(2,394,786)

 

 

 

 

 

 

(21)

 

22,282

 

(3,272,086)

 

Public earned revenue

 

(2,300)

 

 

 

 

 

 

 

 

 

(2,300)

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

Gross cost

 

6,220,390

 

 

 

 

 

 

206,348

 

7,374

 

(95)

 

6,434,017

 

Intra-governmental earned revenue

 

(16,876)

 

 

 

 

 

 

 

 

95

 

(16,781)

 

Public earned revenue

 

(359)

 

 

 

 

 

 

 

 

 

(359)

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

Gross cost

 

 

335,232

 

 

 

 

148,976

 

12,182

 

204,038

 

 

700,428

 

Intra-governmental earned revenue

 

 

59

 

 

 

 

(9,804)

 

 

(154)

 

 

(9,899)

 

Public earned revenue

 

 

(1,029)

 

 

 

 

(547)

 

 

 

 

(1,576)

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

Gross cost

 

 

 

506,035

 

 

295,056

 

 

 

799

 

 

801,890

 

Intra-governmental earned revenue

 

 

 

(2,352)

 

 

(11)

 

 

 

 

 

(2,363)

 

Public earned revenue

 

 

 

(1,839)

 

 

(1,005)

 

 

 

 

 

(2,844)

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

Gross cost

 

 

 

 

536,453

 

 

 

 

1,652

 

 

538,105

 

Intra-governmental earned revenue

 

 

 

 

(4,197)

 

 

 

 

 

 

(4,197)

 

Public earned revenue

 

 

 

 

(1,307)

 

 

 

 

 

 

(1,307)

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



E. 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

Gross 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

Gross 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



F. 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

Gross 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

Gross 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


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