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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2008
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 2008.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2008 consisted of the following:

(Dollars in thousands)

Employment and Training Administration 

Employment Standards Administration 

Office of  Job Corps 

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

$224,744

$901,873

$-

$-

$-

$-

$11,693

$-

$1,400

$(87,352)

$1,052,358

 

With the public

47,143,092

5,387,831

-

-

-

-

23,254

-

8,370

65,865

52,628,412

Gross cost

47,367,836

6,289,704

-

-

-

-

34,947

-

9,770

(21,487)

53,680,770

 

Intra-governmental earned revenue

(728,874)

(2,658,557)

-

-

-

-

-

-

-

21,487

(3,365,944)

 

Public earned revenue

-

-

-

-

-

-

-

-

-

-

-

Less earned revenue

(728,874)

(2,658,557)

-

-

-

-

-

-

-

21,487

(3,365,944)

 

 

Net program cost

46,638,962

3,631,147

-

-

-

-

34,947

-

9,770

-

50,314,826

Employment and training

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

40,395

-

9,493

-

-

-

-

10,262

427

(17,698)

42,879

 

With the public

4,634,551

-

808,342

-

-

-

-

199,760

745

17,698

5,661,096

Gross cost

4,674,946

-

817,835

-

-

-

-

210,022

1,172

-

5,703,975

 

Intra-governmental earned revenue

(11,569)

-

(47)

-

-

-

-

-

-

-

(11,616)

 

Public earned revenue

(245)

-

(323)

-

-

-

-

-

-

-

(568)

Less earned revenue

(11,814)

-

(370)

-

-

-

-

-

-

-

(12,184)

 

 

Net program cost

4,663,132

-

817,465

-

-

-

-

210,022

1,172

-

5,691,791

Labor, employment and pension standards

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

-

122,364

-

-

-

-

44,430

1,023

15,787

(54,113)

129,491

 

With the public

-

257,241

-

-

-

-

111,589

19,047

122,560

54,113

564,550

Gross cost

-

379,605

-

-

-

-

156,019

20,070

138,347

-

694,041

 

Intra-governmental earned revenue

-

-

-

-

-

-

(12,097)

-

(100)

-

(12,197)

 

Public earned revenue

-

(1,000)

-

-

-

-

(30)

-

(13)

-

(1,043)

Less earned revenue

-

(1,000)

-

-

-

-

(12,127)

-

(113)

-

(13,240)

 

 

Net program cost

-

378,605

-

-

-

-

143,892

20,070

138,234

-

680,801

Worker safety and health

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

-

-

-

121,944

-

115,333

-

-

4,164

(58,425)

183,016

 

With the public

-

-

-

416,170

-

256,221

-

-

6,731

58,425

737,547

Gross cost

-

-

-

538,114

-

371,554

-

-

10,895

-

920,563

 

Intra-governmental earned revenue

-

-

-

(264)

-

(5)

-

-

-

-

(269)

 

Public earned revenue

-

-

-

(1,321)

-

(1,247)

-

-

-

-

(2,568)

Less earned revenue

-

-

-

(1,585)

-

(1,252)

-

-

-

-

(2,837)

 

 

Net program cost

-

-

-

536,529

-

370,302

-

-

10,895

-

917,726

OTHER PROGRAMS

 

 

 

 

 

 

 

 

 

 

 

Statistics

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

-

-

-

-

204,912

-

-

-

11,973

(24,270)

192,615

 

With the public

-

-

-

-

374,813

-

-

-

19,351

24,270

418,434

Gross cost

-

-

-

-

579,725

-

-

-

31,324

-

611,049

 

Intra-governmental earned revenue

-

-

-

-

(1)

-

-

-

-

-

(1)

 

Public earned revenue

-

-

-

-

(5,274)

-

-

-

-

-

(5,274)

Less earned revenue

-

-

-

-

(5,275)

-

-

-

-

-

(5,275)

 

 

Net program cost

-

-

-

-

574,450

-

-

-

31,324

-

605,774

COSTS NOT ASSIGNED TO PROGRAMS

 

 

 

 

 

 

 

 

 

 

 

Gross cost

-

-

-

-

-

-

-

-

115,823

(3,911)

111,912

Less earned revenue not attributed to programs

-

-

-

-

-

-

-

-

(19,747)

3,911

(15,836)

 

 

Net cost not assigned to programs

-

-

-

-

-

-

-

-

96,076

-

96,076

Net cost of operations

$51,302,094

$4,009,752

$817,465

$536,529

$574,450

$370,302

$178,839

$230,092

$287,471

$-

$58,306,994




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

Net cost of the Employment and Training Administration for the year ended September 30, 2008 consisted of the following:

(Dollars in thousands)

Employment Security 

Training and Employment Programs 

Office of Job Corps 

Eliminations 

Total 

CROSSCUTTING PROGRAMS

 

 

 

 

Income maintenance

 

 

 

 

 

Benefits

$42,543,343

$91

$-

$-

$42,543,434

 

Grants

4,301,250

-

-

-

4,301,250

 

Interest

3,519

-

-

-

3,519

 

Administrative and other

519,222

41,411

-

(41,000)

519,633

Gross cost

47,367,334

41,502

-

(41,000)

47,367,836

 

Less earned revenue

(769,874)

-

-

41,000

(728,874)

 

 

Net program cost

46,597,460

41,502

-

-

46,638,962

Employment and training

 

 

 

 

 

Benefits

-

16,178

4,023

-

20,201

 

Grants

-

3,829,199

99,997

-

3,929,196

 

Administrative and other

-

295,410

430,139

-

725,549

Gross cost

-

4,140,787

534,159

-

4,674,946

 

Less earned revenue

-

(11,272)

(542)

-

(11,814)

 

 

Net program cost

-

4,129,515

533,617

-

4,663,132

Net cost of operations

$46,597,460

$4,171,017

$533,617

$-

$51,302,094




C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2008 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

$5,170,202

$-

$-

$-

$(1,712)

$5,168,490

 

Interest

739,469

-

-

-

-

739,469

 

Administrative and other

381,745

-

-

-

-

381,745

Gross cost

6,291,416

-

-

-

(1,712)

6,289,704

 

Less earned revenue

(2,660,269)

-

-

-

1,712

(2,658,557)

 

 

Net program cost

3,631,147

-

-

-

-

3,631,147

Labor, employment and pension standards

 

 

 

 

 

 

 

Benefits

-

12,575

27,903

7,986

-

48,464

 

Administrative and other

-

86,773

197,433

46,935

-

331,141

Gross cost

-

99,348

225,336

54,921

-

379,605

 

Less earned revenue

-

-

(1,000)

-

-

(1,000)

 

 

Net program cost

-

99,348

224,336

54,921

-

378,605

Net cost of operations

$3,631,147

$99,348

$224,336

$54,921

$-

$4,009,752




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 2007.

D. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2007 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

$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




E. 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:

(Dollars in thousands)

Employment Security 

Training and Employment Programs 

Office of Job Corps 

Eliminations 

Total 

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




F. 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:

(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

$4,924,372

$-

$-

$-

$(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

 

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




NOTE 16 — NON-EXCHANGE REVENUE

Non-exchange revenues reported on the Consolidated Statement of Changes in Net Position in 2008 and 2007 consisted of the following:

(Dollars in thousands)

2008 

2007 

Employer taxes

 

 

 

Unemployment Trust Fund

 

 

 

 

Federal unemployment taxes

$7,281,534

$7,238,283

 

 

State unemployment taxes

30,373,647

32,033,466

 

 

 

37,655,181

39,271,749

 

Black Lung Disability Trust Fund excise taxes

652,650

639,197

 

 

 

38,307,831

39,910,946

Interest

 

 

 

Unemployment Trust Fund

3,635,617

3,344,577

 

Longshore and Harbor Workers' Compensation Act Trust Fund

1,044

2,077

 

District of Columbia Workmen's Compensation Act Trust Fund

127

250

 

Panama Canal Commission Compensation Fund

3,108

3,537

 

Energy Employees Occupational Illness Compensation Fund

4,252

7,215

 

Black Lung Disability Trust Fund

551

463

 

 

 

3,644,699

3,358,119

Assessments

 

 

 

Longshore and Harbor Workers' Compensation Act Trust Fund

127,418

128,934

 

District of Columbia Workmen's Compensation Act Trust Fund

8,920

11,264

 

Other

489

380

 

 

 

136,827

140,578

Reimbursement of unemployment benefits from state and local governments and non-profit organizations to the Unemployment Trust Fund

1,768,182

1,632,863

 

 

 

$43,857,539

$45,042,506




NOTE 17 — TRANSFERS WITHOUT REIMBURSEMENT

Transfers from (to) other Federal agencies in 2008 and 2007 consisted of the following:

(Dollars in thousands)

2008 

2007 

Budgetary financing sources

 

 

 

From H-1B Nonimmigrant Petitioner Account, Department of Homeland Security

$86,779

$193,355

 

From DOL general fund unexpended appropriation accounts to the DOL Working Capital Fund

3,000

3,000

 

 

89,779

196,355

 

 

 

 

Other financing sources

 

 

 

From General Services Administration

3,191

2,469

 

 

3,191

2,469

 

 

$92,970

$198,824

The balance of $89,779 and $196,355 in budgetary financing sources for FY 2008 and 2007, respectively, reflects the elimination of intra-DOL transfers of $3,683,586 and $3,470,145.

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