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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2005
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 2005 and 2004. 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, 2005


(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

 

$52,951,638

$2,485,951

$468,109

$455,045

$281,535

$132,345

$29,550

$444,692

$57,248,865

 

 

Borrowing authority

 

446,000

446,000

 

 

Net transfers

 

 

(390,115)

3,000

(387,115)

 

Unobligated balance

 

 

 

Beginning of period

 

2,079,330

1,428,161

22,094

12,981

9,132

1,810

6,231

18,052

3,577,791

 

 

Net transfers

 

 

(104)

(418)

(952)

(724)

(125)

(88)

(150)

2,346

(215)

 

Spending authority from offsetting collections

 

 

 

Earned

 

 

 

 

 

Collected

 

 

51,972

2,299,208

3,731

7,693

1,073

10,142

468

171,095

2,545,382

 

 

 

Receivable from Federal sources

 

330

57,196

390

(216)

57,700

 

 

Change in unfilled customer orders

 

 

 

 

Advance received

 

5,086

5,670

10,756

 

 

Transfers from trust funds

 

3,538,339

34,637

77,346

193,519

29,875

3,873,716

 

Total spending authority from offsetting collections

 

3,590,641

2,396,127

4,121

85,039

1,073

10,142

193,987

206,424

6,487,554

 

Recoveries of prior year obligations

 

335,591

10,853

11,738

4,819

3,203

1,888

2,421

38,159

408,672

 

Temporarily not available pursuant to Public Law

 

(9,279,797)

(16,920)

(9,296,717)

 

Permanently not available

 

(462,774)

(6,247)

(7,906)

(7,521)

(2,973)

(1,791)

(236)

(6,749)

(496,197)

 

 

 

 

 

 

Total budgetary resources

 

$48,824,410

$6,743,507

$497,204

$549,639

$291,845

$144,306

$231,803

$705,924

$57,988,638

 

 

 

 

 

 

STATUS OF BUDGETARY RESOURCES

 

 

Obligations incurred

 

 

 

Direct

 

 

$46,419,130

$2,767,059

$468,716

$531,801

$287,288

$132,169

$227,865

$499,608

$51,333,636

 

 

Reimbursable

 

 

67,490

2,518,486

2,261

6,667

795

9,970

177,258

2,782,927

 

Total obligations incurred

 

46,486,620

5,285,545

470,977

538,468

288,083

142,139

227,865

676,866

54,116,563

 

Unobligated balances available

 

 

 

Apportioned

 

 

985,318

1,095,358

25

438

773

16

1,138

10,859

2,093,925

 

 

Other available

 

175,158

152

175,310

 

Unobligated balances not available

 

1,352,472

187,446

26,202

10,733

2,989

2,151

2,800

18,047

1,602,840

 

 

 

 

 

 

Total status of budgetary resources

 

$48,824,410

$6,743,507

$497,204

$549,639

$291,845

$144,306

$231,803

$705,924

$57,988,638

 

 

 

 

 

 

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

 

 

Obligated balance, net, beginning

 

$7,397,760

$329,283

$70,213

$65,190

$27,083

$39,803

$58,249

$524,245

$8,511,826

 

Obligated balance, net, ending

 

 

 

Accounts receivable

 

(1,407,365)

(58,780)

(865)

(35)

(6,429)

(1,473,474)

 

 

Undelivered orders

 

5,170,851

109,619

44,521

28,050

17,462

37,302

24,019

447,256

5,879,080

 

 

Accounts payable

 

3,179,273

248,532

29,173

39,678

12,698

11,361

35,962

46,869

3,603,546

 

Outlays

 

 

 

 

Disbursements

 

46,534,824

5,246,930

456,233

531,111

281,837

131,392

223,714

675,470

54,081,511

 

 

Collections

 

 

(3,519,640)

(2,338,455)

(3,731)

(85,039)

(1,073)

(10,142)

(193,987)

(206,639)

(6,358,706)

 

Total outlays

 

 

43,015,184

2,908,475

452,502

446,072

280,764

121,250

29,727

468,831

47,722,805

 

Offsetting receipts

 

(823,232)

(6,160)

(829,392)

 

 

 

 

 

 

Net outlays

 

 

$42,191,952

$2,902,315

$452,502

$446,072

$280,764

$121,250

$29,727

$468,831

$46,893,413




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

 

$54,241,769

 

$1,993,802

 

$460,786

 

$447,088

 

$270,826

 

$124,962

 

$26,550

 

$473,791

 

$58,039,574

 

 

Borrowing authority

 

 

497,000

 

 

 

 

 

 

 

497,000

 

 

Net transfers

 

 

(565,235)

 

5,865

 

 

 

 

 

 

42,491

 

(516,879)

 

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




DEFERRED MAINTENANCE

The U.S. Department of Labor, Employment and Training Administration (ETA) maintains 122 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:

  • 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 estimated cost of deferred maintenance for fiscal years 2001 to 2005 is presented below.

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 (WCF) 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 and for the years ended September 30, 2005 and 2004 is as follows:

(Dollars in thousands)

 

 

2005

2004

BALANCE SHEET

Assets

 

 

 

 

 

 

 

 

Funds with U.S. Treasury

 

 

$31,582

$28,180

 

Accounts receivable, net of allowance

 

3,636

3,647

 

Property, plant and equipment

 

 

28,352

26,695

 

 

 

 

 

 

 

 

 

 

Total assets

 

 

 

$63,297

$58,522

 

 

 

 

 

 

 

 

Liabilities and Net Position

 

 

 

Accounts payable

 

 

 

$16,975

$14,496

 

Accrued leave

 

 

 

4,027

4,192

 

Future workers' compensation benefits

 

2,930

2,562

 

Other liabilities

 

 

 

3,408

3,716

 

 

Total liabilities

 

 

 

27,340

24,966

 

Cumulative results of operations

 

 

35,957

33,556

 

 

 

 

 

 

 

 

 

 

Total liabilities and net position

 

 

$63,297

$58,522

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATEMENT OF NET COST

 

 

 

 

 

 

 

 

 

 

 

Cost

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

 

$55,980

$51,798

 

With the public

 

 

 

99,703

87,624

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

155,683

139,422

 

 

 

 

 

 

 

 

Earned

 

 

 

 

 

Departmental Management

 

 

(39,679)

(36,449)

 

Employment Standards Administration

 

(36,835)

(33,419)

 

Employment and Training Administration

 

(23,638)

(21,913)

 

Occupational Safety and Health Administration

 

(21,722)

(20,109)

 

Bureau of Labor Statistics

 

 

(15,960)

(13,801)

 

Mine Safety and Health Administration

 

(11,087)

(9,121)

 

Other revenues

 

 

 

(1,216)

715

 

 

Total revenues

 

 

 

(150,137)

(134,097)

 

 

 

 

 

 

 

 

 

Net costs of operations

 

 

$5,325

$5,325

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STATEMENT OF CHANGES IN NET POSITION

 

 

 

 

 

 

 

 

Net costs of operations

 

 

$(5,546)

$(5,325)

Imputed financing

 

 

 

4,947

4,865

Transfers-in

 

 

 

3,000

3,000

Net position, beginning of period

 

 

33,556

31,016

 

 

 

 

 

 

 

 

Net position, ending of period

 

 

$35,957

$33,556




INTRA-GOVERNMENTAL ASSETS

Intra-governmental assets at September 30, 2005 consisted of the following:

(Dollars in thousands)

 

Funds with
U.S. Treasury

Investments

Interest
Receivable

Accounts
Receivable

 

Advanced

Trading partner

 

 

 

 

 

 

 

 

 

 

 

Department of Agriculture

$175,283

 

 

Department of Commerce

31,317

 

10,812

 

Department of Interior

 

141,357

 

 

Department of Justice

 

181,220

 

 

Department of the Navy

 

625,353

 

 

United States Postal Service

296,418

 

 

Department of State

 

17,558

 

 

Department of the Treasury

9,219,660

54,952,644

637,443

122,168

 

 

Department of the Army

 

471,871

 

 

Office of Personnel Management

4,136

 

 

Social Security Administration

55,959

 

 

U.S. Nuclear Regulatory Commission

1,894

 

 

Smithsonian Institute

1,825

 

 

Department of Veterans Affairs

 

 

 

 

 

 

362,389

 

 

 

General Services Administration

34,877

 

 

National Science Foundation

284

 

 

Department of the Air Force

323,880

 

 

Tennessee Valley Authority

84,364

 

 

Environmental Protection Agency

 

 

8,624

 

 

Department of Transportation

220,846

 

 

Department of Homeland Security

365,092

 

 

Agency for International Development

8,890

 

 

Small Business Administration

7,421

 

 

Department of Health and Human Services

55,386

 

 

National Aeronautics and Space Administration

15,340

 

 

Department of Housing and Urban Development

17,551

 

 

Department of Energy

 

 

18,629

 

 

Corps of Engineers

46,851

 

 

Department of Education

 

3,907

 

 

Department of Defense

186,491

 

 

Other

 

 

104,089

 

 

 

 

 

 

 

 

 

 

$9,219,660

$54,952,644

$637,4430

$3,991,270

 

$10,812




INTRA-GOVERNMENTAL LIABILITES

Intra-governmental liabilities at September 30, 2005 consisted of the following:

(Dollars in thousands)

 

Accounts Payable

 

Advances from
U.S. Treasury

 

Other

Trading partner

 

 

 

 

 

 

 

Department of Agriculture

$248

$-

$-

 

Department of Commerce

130

 

Department of Interior

 

4

 

Department of Justice

 

727

 

United States Postal Service

119

44,347

 

Department of State

 

87

 

Department of the Treasury

307

9,186,557

 

Office of Personnel Management

682

7,255

 

Social Security Administration

202

23

 

Department of Veterans Affairs

301

 

General Services Administration

10,666

833

 

Railroad Retirement Board

94,820

 

Department of Homeland Security

50

 

Department of Health and Human Services

1,123

3

 

Department of Energy

 

300

 

Department of Education

 

250

 

Treasury General Fund

 

58,999

 

Other

 

 

1,533

(479)

 

 

 

 

 

 

 

 

$16,429

$9,186,557

$206,101




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, 2005 consisted of the following:

(Dollars in thousands)

 

 

 

 

Earned Revenue

 

 

 

 

 

 

 

 

Trading partner

 

 

 

 

 

 

Department of Agriculture

 

 

 

$107,087

 

Department of Commerce

 

 

 

17,016

 

Department of Interior

 

 

 

 

87,423

 

Department of Justice

 

 

 

 

97,511

 

Department of the Navy

 

 

 

 

399,477

 

United States Postal Service

 

 

 

922,778

 

Department of State

 

 

 

 

8,713

 

Department of the Treasury

 

 

 

99,401

 

Department of the Army

 

 

 

 

438,914

 

Office of Personnel Management

 

 

 

2,567

 

Social Security Administration

 

 

 

24,388

 

U.S. Nuclear Regulatory Commission

 

 

 

948

 

Smithsonian Institution

 

 

 

 

685

 

Department of Veterans Affairs

 

 

 

167,113

 

General Services Administration

 

 

 

16,220

 

National Science Foundation

 

 

 

137

 

Department of the Air Force

 

 

 

198,779

 

Tennessee Valley Authority

 

 

 

55,366

 

Environmental Protection Agency

 

 

 

3,983

 

Department of Transportation

 

 

 

106,578

 

Department of Homeland Security

 

 

 

177,638

 

Agency for International Development

 

 

 

3,436

 

Small Business Administration

 

 

 

4,366

 

Department of Health and Human Services

 

 

 

29,175

 

National Aeronautics and Space Administration

 

 

 

6,024

 

Department of Housing and Urban Development

 

 

 

7,953

 

Department of Energy

 

 

 

 

10,768

 

Department of Education

 

 

 

 

19,048

 

Corps of Engineers

 

 

 

 

20,485

 

Department of Defense

 

 

 

 

88,334

 

Other

 

 

 

 

 

57,399

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$3,179,710




INTRA-GOVERNMENTAL NON-EXCHANGE

Intra-governmental non-exchange revenue for the year ended September 30, 2005 consisted of the following:

(Dollars in thousands)

Interest

 

Taxes

Trading partner

 

 

 

 

 

 

Department of the Treasury

 

$2,543,014

 

 

Treasury General Fund

 

 

 

7,420,539

 

 

 

 

 

 

 

 

 

 

 

 

 

$2,543,014

 

$7,420,539

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