U.S. Department of Labor -- DOL Annual Report, Fiscal Year 2007 - Principal Financial Statements and Notes

DOL Annual Report, Fiscal Year 2007
Performance and Accountability Report

Principal Financial Statements and Notes

NOTE 15 — 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 2007.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2007 consisted of the following:

		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
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Intra-governmental	$233,861	$916,551	$-	$-	$-	$11,324	$-	$2,007	$(54,911)	$1,108,832
	With the public	36,917,255	5,148,596	-	-	-	22,246	-	3,137	31,754	42,122,988
Gross cost		37,151,116	6,065,147	-	-	-	33,570	-	5,144	(23,157)	43,231,820
	Intra-governmental earned revenue	(732,135)	(2,554,992)	-	-	-	-	-	-	23,157	(3,263,970)
	Public earned revenue	(1,253)	-	-	-	-	-	-	-	-	(1,253)
Less earned revenue		(733,388)	(2,554,992)	-	-	-	-	-	-	23,157	(3,265,223)
	Net program cost	36,417,728	3,510,155	-	-	-	33,570	-	5,144	-	39,966,597
Employment and training
	Intra-governmental	61,577	-	-	-	-	-	10,043	448	(20,803)	51,265
	With the public	5,816,989	-	-	-	-	-	198,798	792	20,803	6,037,382
Gross cost		5,878,566	-	-	-	-	-	208,841	1,240	-	6,088,647
	Intra-governmental earned revenue	(44,553)	-	-	-	-	-	-	-	-	(44,553)
	Public earned revenue	(372)	-	-	-	-	-	-	-	-	(372)
Less earned revenue		(44,925)	-	-	-	-	-	-	-	-	(44,925)
	Net program cost	5,833,641	-	-	-	-	-	208,841	1,240	-	6,043,722
Labor, employment and pension standards
	Intra-governmental	-	120,834	-	-	-	43,868	1,002	15,775	(50,701)	130,778
	With the public	-	249,898	-	-	-	106,072	18,797	160,562	50,701	586,030
Gross cost		-	370,732	-	-	-	149,940	19,799	176,337	-	716,808
	Intra-governmental earned revenue	-	-	-	-	-	(10,982)	-	(25)	-	(11,007)
	Public earned revenue	-	-	-	-	-	(17)	-	-	-	(17)
Less earned revenue		-	-	-	-	-	(10,999)	-	(25)	-	(11,024)
	Net program cost	-	370,732	-	-	-	138,941	19,799	176,312	-	705,784
Worker safety and health
	Intra-governmental	-	-	123,047	-	108,334	-	-	4,321	(53,979)	181,723
	With the public	-	-	406,101	-	233,624	-	-	7,044	53,979	700,748
Gross cost		-	-	529,148	-	341,958	-	-	11,365	-	882,471
	Intra-governmental earned revenue	-	-	-	-	-	-	-	-	-	-
	Public earned revenue	-	-	(1,292)	-	(1,113)	-	-	-	-	(2,405)
Less earned revenue		-	-	(1,292)	-	(1,113)	-	-	-	-	(2,405)
	Net program cost	-	-	527,856	-	340,845	-	-	11,365	-	880,066
OTHER PROGRAMS
Statistics
	Intra-governmental	-	-	-	195,947	-	-	-	12,422	(23,272)	185,097
	With the public	-	-	-	385,328	-	-	-	20,252	23,272	428,852
Gross cost		-	-	-	581,275	-	-	-	32,674	-	613,949
	Intra-governmental earned revenue	-	-	-	-	-	-	-	-	-	-
	Public earned revenue	-	-	-	(6,083)	-	-	-	-	-	(6,083)
Less earned revenue		-	-	-	(6,083)	-	-	-	-	-	(6,083)
	Net program cost	-	-	-	575,192	-	-	-	32,674	-	607,866
COSTS NOT ASSIGNED TO PROGRAMS
Gross cost		-	-	-	-	-	-	-	96,999	(3,990)	93,009
Less earned revenue not attributed to programs		-	-	-	-	-	-	-	(10,315)	3,990	(6,325)
	Net cost not assigned to programs	-	-	-	-	-	-	-	86,684	-	86,684
Net cost of operations		$42,251,369	$3,880,887	$527,856	$575,192	$340,845	$172,511	$228,640	$313,419	$-	$48,290,719

B. Consolidating Statement of Net Cost by Suborganization

Net cost of the Employment and Training Administration for the year ended September 30, 2007 consisted of the following:

			Employment Security	Training and Employment Programs	Job Corps	Eliminations	Total
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$32,334,443	$72	$-	$-	$32,334,515
	Grants		4,258,410	-	-	-	4,258,410
	Interest		3,772	-	-	-	3,772
	Administrative and other		554,008	17,911	-	(17,500)	554,419
Gross cost			37,150,633	17,983	-	(17,500)	37,151,116
	Less earned revenue		(750,888)	-	-	17,500	(733,388)
		Net program cost	36,399,745	17,983	-	-	36,417,728
Employment and training
	Benefits		-	13,224	6,712	-	19,936
	Grants		-	4,080,988	160,323	-	4,241,311
	Administrative and other		-	314,076	1,303,243	-	1,617,319
Gross cost			-	4,408,288	1,470,278	-	5,878,566
	Less earned revenue		-	(43,687)	(1,238)	-	(44,925)
		Net program cost	-	4,364,601	1,469,040	-	5,833,641
Net cost of operations			$36,399,745	$4,382,584	$1,469,040	$-	$42,251,369

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2007 consisted of the following:

			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
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Intra-governmental		$233,861	$916,551	$-	$-	$-	$11,324	$-	$2,007	$(54,911)	$1,108,832
	With the public		36,917,255	5,148,596	-	-	-	22,246	-	3,137	31,754	42,122,988
Gross cost			37,151,116	6,065,147	-	-	-	33,570	-	5,144	(23,157)	43,231,820
	Intra-governmental earned revenue		(732,135)	(2,554,992)	-	-	-	-	-	-	23,157	(3,263,970)
	Public earned revenue		(1,253)	-	-	-	-	-	-	-	-	(1,253)
Less earned revenue			(733,388)	(2,554,992)	-	-	-	-	-	-	23,157	(3,265,223)
		Net program cost	36,417,728	3,510,155	-	-	-	33,570	-	5,144	-	39,966,597
Employment and training
	Intra-governmental		61,577	-	-	-	-	-	10,043	448	(20,803)	51,265
	With the public		5,816,989	-	-	-	-	-	198,798	792	20,803	6,037,382
Gross cost			5,878,566	-	-	-	-	-	208,841	1,240	-	6,088,647
	Intra-governmental earned revenue		(44,553)	-	-	-	-	-	-	-	-	(44,553)
	Public earned revenue		(372)	-	-	-	-	-	-	-	-	(372)
Less earned revenue			(44,925)	-	-	-	-	-	-	-	-	(44,925)
		Net program cost	5,833,641	-	-	-	-	-	208,841	1,240	-	6,043,722
Labor, employment and pension standards
	Intra-governmental		-	120,834	-	-	-	43,868	1,002	15,775	(50,701)	130,778
	With the public		-	249,898	-	-	-	106,072	18,797	160,562	50,701	586,030
Gross cost			-	370,732	-	-	-	149,940	19,799	176,337	-	716,808
	Intra-governmental earned revenue		-	-	-	-	-	(10,982)	-	(25)	-	(11,007)
	Public earned revenue		-	-	-	-	-	(17)	-	-	-	(17)
Less earned revenue			-	-	-	-	-	(10,999)	-	(25)	-	(11,024)
		Net program cost	-	370,732	-	-	-	138,941	19,799	176,312	-	705,784
Worker safety and health
	Intra-governmental		-	-	123,047	-	108,334	-	-	4,321	(53,979)	181,723
	With the public		-	-	406,101	-	233,624	-	-	7,044	53,979	700,748
Gross cost			-	-	529,148	-	341,958	-	-	11,365	-	882,471
	Intra-governmental earned revenue		-	-	-	-	-	-	-	-	-	-
	Public earned revenue		-	-	(1,292)	-	(1,113)	-	-	-	-	(2,405)
Less earned revenue			-	-	(1,292)	-	(1,113)	-	-	-	-	(2,405)
		Net program cost	-	-	527,856	-	340,845	-	-	11,365	-	880,066
OTHER PROGRAMS
Statistics
	Intra-governmental		-	-	-	195,947	-	-	-	12,422	(23,272)	185,097
	With the public		-	-	-	385,328	-	-	-	20,252	23,272	428,852
Gross cost			-	-	-	581,275	-	-	-	32,674	-	613,949
	Intra-governmental earned revenue		-	-	-	-	-	-	-	-	-	-
	Public earned revenue		-	-	-	(6,083)	-	-	-	-	-	(6,083)
Less earned revenue			-	-	-	(6,083)	-	-	-	-	-	(6,083)
		Net program cost	-	-	-	575,192	-	-	-	32,674	-	607,866
COSTS NOT ASSIGNED TO PROGRAMS
Gross cost			-	-	-	-	-	-	-	96,999	(3,990)	93,009
Less earned revenue not attributed to programs cost			-	-	-	-	-	-	-	(10,315)	3,990	(6,325)
		Net cost not assigned to programs	-	-	-	575,192	-	-	-	86,684	-	86,684
Net cost of operations			$42,251,369	$3,880,887	$527,856	$575,192	$340,845	$172,511	$228,640	$313,419	$-	$48,290,719

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

Net cost of the Employment and Training Administration for the year ended September 30, 2007 consisted of the following:

			Employment Security	Training and Employment Programs	Job Corps	Eliminations	Total
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$32,334,443	$72	$-	$-	$32,334,515
	Grants		4,258,410	-	-	-	4,258,410
	Interest		3,772	-	-	-	3,772
	Administrative and other		554,008	17,911	-	(17,500)	554,419
Gross cost			37,150,633	17,983	-	(17,500)	37,151,116
	Less earned revenue		(750,888)	-	-	17,500	(733,388)
		Net program cost	36,399,745	17,983	-	-	36,417,728
Employment and training
	Benefits		-	13,224	6,712	-	19,936
	Grants		-	4,080,988	160,323	-	4,241,311
	Administrative and other		-	314,076	1,303,243	-	1,617,319
Gross cost			-	4,408,288	1,470,278	-	5,878,566
	Less earned revenue		-	(43,687)	(1,238)	-	(44,925)
		Net program cost	-	4,364,601	1,469,040	-	5,833,641
Net cost of operations			$36,399,745	$4,382,584	$1,469,040	$-	$42,251,369

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2007 consisted of the following:

			Office of Workers' Compensation Programs	Office of Federal Contract Compliance	Wage and Hour Division	Office of Labor Management Standards	Eliminations	Total
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$4,924,372	$-	$-	$-	$(1,641)	$4,922,731
	Interest		717,214	-	-	-	-	717,214
	Administrative and other		425,202	-	-	-	-	425,202
Gross cost			6,066,788	-	-	-	(1,641)	6,065,147
	Less earned revenue		(2,556,633)	-	-	-	1,641	(2,554,992)
		Net program cost	3,510,155	-	-	-	-	3,510,155
Labor, employment and pension standards
	Benefits		-	11,736	25,750	7,261	-	44,747
	Grants		-	-	-	-	-	-
	Administrative and other		-	86,448	190,435	49,102	-	325,985
Gross cost			-	98,184	216,185	56,363	-	370,732
	Less earned revenue		-	-	-	-	-	-
		Net program cost	-	98,184	216,185	56,363	-	370,732
Net cost of operations			$3,510,155	$98,184	$216,185	$56,363	$-	$3,880,887

Schedules D, E and F 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.

D. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2006 consisted of the following:

			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
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Intra-governmental		$216,300	$871,178	$-	$-	$-	$10,451	$-	$2,331	$(40,282)	$1,059,978
	With the public		35,819,765	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	-	230,309	-	-	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
COSTS NOT ASSIGNED TO PROGRAMS
Gross cost			-	-	-	-	-	-	-	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

E. 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:

			Employment Security	Training and Employment Programs	Job Corps	Eliminations	Total
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$31,032,712	$56	$-	$-	$31,032,768
	Grants		4,614,537	-	-	-	4,614,537
	Interest		3,010	-	-	-	3,010
	Administrative and 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
	Administrative and 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

F. 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:

			Office of Workers' Compensation Programs	Office of Federal Contract Compliance	Wage and Hour Division	Office of Labor Management Standards	Eliminations	Total
(Dollars in thousands)
CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$3,571,671	$-	$-	$-	$(1,707)	$3,569,964
	Interest		694,964	-	-	-	-	694,964
	Administrative and 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		-	-	-	-	-	-
	Administrative and 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

NOTE 16 — NON-EXCHANGE REVENUE

Non-exchange revenues reported on the Consolidated Statement of Changes in Net Position in 2007 and 2006 consisted of the following:

			2007	2006
(Dollars in thousands)
Employer taxes
	Unemployment Trust Fund
		Federal unemployment taxes	$7,238,283	$7,383,523
		State unemployment taxes	32,033,466	34,023,122
			39,271,749	41,406,645
	Black Lung Disability Trust Fund excise taxes		639,197	607,387
			39,910,946	42,014,032
Interest
	Unemployment Trust Fund		3,344,577	2,780,114
	Longshore and Harbor Workers' Compensation Act Trust Fund		2,077	2,016
	District of Columbia Workmen's Compensation Act Trust Fund		250	155
	Panama Canal Commission Compensation Fund		3,537	3,647
	Energy Employees Occupational Illness Compensation Fund		7,215	5,654
	Black Lung Disability Trust Fund		463	297
			3,358,119	2,791,883
Assessments
	Longshore and Harbor Workers' Compensation Act Trust Fund		128,934	138,857
	District of Columbia Workmen's Compensation Act Trust Fund		11,264	10,789
	Other		380	183
			140,578	149,829
local governments and non-profit organizations
to the Unemployment Trust Fund			1,632,863	1,855,188
			$45,042,506	$46,810,932

NOTE 17 — TRANSFERS WITHOUT REIMBURSEMENT

Transfers from (to) other Federal agencies in 2007 and 2006 consisted of the following:

		2007	2006
(Dollars in thousands)
Budgetary financing sources
	From H-1B Nonimmigrant Petitioner Account, Department of Homeland Security	$193,355	$390,823
	From DOL general fund unexpended appropriation accounts to the DOL Working Capital Fund	3,000	3,000
		196,355	393,823
Other financing sources
	From General Services Administration	2,469	1,537
	To General Services Administration	-	(209)
		2,469	1,328
		$198,824	$395,151

The balance of $196,355 in budgetary financing sources reflects the elimination of intra-DOL transfers of $3,663,500.