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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2006
Performance and Accountability Report

Principal Financial Statements and Notes

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 2006.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2006 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

 

$216,300

 

$871,178

 

$—

 

$—

 

$—

 

$10,451

 

$—

 

$2,331

 

$(40,282)

 

$1,059,978

 

With the public

 

36,819,765

 

3,744,938

 

 

 

 

20,711

 

 

1,679

 

14,762

 

39,601,855

Gross cost

 

36,036,065

 

4,616,116

 

 

 

 

31,162

 

 

4,010

 

(25,520)

 

40,661,833

 

Intra-governmental earned revenue

 

(1,201,975)

 

(2,528,201)

 

 

 

 

 

 

 

25,520

 

(3,704,656)

 

Public earned revenue

 

(7,955)

 

 

 

 

 

 

 

 

 

(7,955)

Less earned revenue

 

(1,209,930)

 

(2,528,201)

 

 

 

 

 

 

 

25,520

 

(3,712,611)

 

 

Net program cost

 

34,826,135

 

2,087,915

 

 

 

 

31,162

 

 

4,010

 

 

36,949,222

Employment and training

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

51,551

 

 

 

 

 

 

10,693

 

412

 

(19,675)

 

42,981

 

With the public

 

5,451,793

 

 

 

 

 

 

195,538

 

754

 

19,675

 

5,667,760

Gross cost

 

5,503,344

 

 

 

 

 

 

206,231

 

1,166

 

 

5,710,741

 

Intra-governmental earned revenue

 

(16,872)

 

 

 

 

 

 

 

 

 

(16,872)

 

Public earned revenue

 

(5,696)

 

 

 

 

 

 

 

 

 

(5,696)

Less earned revenue

 

(22,568)

 

 

 

 

 

 

 

 

 

(22,568)

 

 

Net program cost

 

5,480,776

 

 

 

 

 

 

206,231

 

1,166

 

 

5,688,173

Labor, employment and pension standards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

115,542

 

 

 

 

42,270

 

1,063

 

18,139

 

(52,259)

 

124,755

 

With the public

 

 

246,205

 

 

 

 

113,093

 

18,570

 

174,171

 

52,259

 

604,298

Gross cost

 

 

361,747

 

 

 

 

155,363

 

19,633

 

192,310

 

 

729,053

 

Intra-governmental earned revenue

 

 

 

 

 

 

(10,830)

 

 

 

 

(10,830)

 

Public earned revenue

 

 

(2,800)

 

 

 

 

(452)

 

 

 

 

(3,252)

Less earned revenue

 

 

(2,800)

 

 

 

 

(11,282)

 

 

 

 

(14,082)

 

 

Net program cost

 

 

358,947

 

 

 

 

144,081

 

19,633

 

192,310

 

 

714,971

Worker safety and health

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

 

115,929

 

 

102,437

 

 

 

4,086

 

(51,086)

 

171,366

 

With the public

 

 

 

399,908

 

 

203,309

 

 

 

6,475

 

51,086

 

687,778

Gross cost

 

 

 

515,837

 

 

332,746

 

 

 

10,561

 

 

859,144

 

Intra-governmental earned revenue

 

 

 

(12,466)

 

 

(4)

 

 

 

 

 

(12,470)

 

Public earned revenue

 

 

 

(946)

 

 

(1,049)

 

 

 

 

 

(1,995)

Less earned revenue

 

 

 

(13,412)

 

 

(1,053)

 

 

 

 

 

(14,465)

 

 

Net program cost

 

 

 

502,425

 

 

331,693

 

 

 

10,561

 

 

844,679

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER PROGRAMS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statistics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

 

 

 

 

204,572

 

 

 

 

11,747

 

(23,044)

 

193,275

 

With the public

 

 

 

 

369,207

 

 

 

 

18,616

 

23,044

 

410,867

Gross cost

 

 

 

 

573,779

 

 

 

 

30,363

 

 

604,142

 

Intra-governmental earned revenue

 

 

 

 

(4,082)

 

 

 

 

 

 

(4,082)

 

Public earned revenue

 

 

 

 

(1,250)

 

 

 

 

 

 

(1,250)

Less earned revenue

 

 

 

 

(5,332)

 

 

 

 

 

 

(5,332)

 

 

Net program cost

 

 

 

 

568,447

 

 

 

 

30,363

 

 

598,810

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost not assigned to programs

 

 

 

 

 

 

 

 

94,814

 

(9,032)

 

85,782

 

Less earned revenue not

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

attributed to programs

 

 

 

 

 

 

 

 

(16,640)

 

9,032

 

(7,608)

 

 

Net cost not assigned to programs

 

 

 

 

 

 

 

 

78,174

 

 

78,174

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net cost of operations

 

$40,306,911

 

$2,446,862

 

$502,425

 

$568,447

 

$331,693

 

$175,243

 

$225,864

 

$316,584

 

$—

 

$44,874,029



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

Net cost of the Employment and Training Administration for the year ended September 30, 2006 consisted of the following:

(Dollars in thousands)

Employment Security

 

Training and Employment Programs

 

Job Corps

 

Eliminations

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

CROSSCUTTING PROGRAMS

 

 

 

 

 

 

 

 

 

Income maintenance

 

 

 

 

 

 

 

 

 

 

Benefits

$31,032,712

 

$56

 

$—

 

$—

 

$31,032,768

 

Grants

4,614,537

 

 

 

 

4,614,537

 

Interest

3,010

 

 

 

 

3,010

 

Other

387,879

 

371

 

 

(2,500)

 

385,750

Gross cost

36,038,138

 

427

 

 

(2,500)

 

36,036,065

 

Less earned revenue

(1,212,430)

 

 

 

2,500

 

(1,209,930)

 

 

Net program cost

34,825,708

 

427

 

 

 

34,826,135

Employment and training

 

 

 

 

 

 

 

 

 

 

Benefits

 

14,631

 

2,593

 

 

17,224

 

Grants

 

4,029,717

 

415,031

 

 

4,444,748

 

Other

 

137,864

 

903,508

 

 

1,041,372

Gross cost

 

4,182,212

 

1,321,132

 

 

5,503,344

 

Less earned revenue

 

(17,188)

 

(5,380)

 

 

(22,568)

 

 

Net program cost

 

4,165,024

 

1,315,752

 

 

5,480,776

 

 

 

 

 

 

 

 

 

 

 

 

Net cost of operations

$34,825,708

 

$4,165,451

 

$1,315,752

 

$—

 

$40,306,911



C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2006 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

$3,571,671

 

$—

 

$—

 

$—

 

$(1,707)

 

$3,569,964

 

Interest

694,964

 

 

 

 

 

694,964

 

Other

351,188

 

 

 

 

 

351,188

Gross cost

4,617,823

 

 

 

 

(1,707)

 

4,616,116

 

Less earned revenue

(2,529,908)

 

 

 

 

1,707

 

(2,528,201)

 

 

Net program cost

2,087,915

 

 

 

 

 

2,087,915

Labor, employment and pension standards

 

 

 

 

 

 

 

 

 

 

 

 

Benefits

 

10,465

 

23,733

 

6,266

 

 

40,464

 

Grants

 

 

 

 

 

 

Other

 

84,988

 

190,051

 

46,244

 

 

321,283

Gross cost

 

95,453

 

213,784

 

52,510

 

 

361,747

 

Less earned revenue

 

 

(2,800)

 

 

 

(2,800)

 

 

Net program cost

 

95,453

 

210,984

 

52,510

 

 

358,947

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net cost of operations

$2,087,915

 

$95,453

 

$210,984

 

$52,510

 

$—

 

$2,446,862



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

D. 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

 

 

114,645

 

 

 

 

39,970

 

629

 

32,126

 

(48,276)

 

139,094

 

With the public

 

 

236,239

 

 

 

 

94,890

 

12,019

 

193,804

 

48,276

 

585,228

Gross cost

 

 

350,884

 

 

 

 

134,860

 

12,648

 

225,930

 

 

724,322

 

Intra-governmental earned revenue

 

 

 

 

 

 

(9,425)

 

 

 

 

(9,425)

 

Public earned revenue

 

 

 

 

 

 

(546)

 

 

 

 

(546)

Less earned revenue

 

 

 

 

 

 

(9,971)

 

 

 

 

(9,971)

 

 

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



E. 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

Job Corps net cost was reported under Training and Employment Programs for the year ended September 30, 2005.



F. 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

 

179,750

 

43,831

 

 

305,987

Gross cost

 

94,506

 

206,091

 

50,287

 

 

350,884

 

Less earned revenue

 

 

 

 

 

 

 

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

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