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 |
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CROSSCUTTING PROGRAMS |
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Income maintenance |
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| Intra-governmental | $224,744 | $901,873 | $- | $- | $- | $- | $11,693 | $- | $1,400 | $(87,352) | $1,052,358 |
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| With the public | 47,143,092 | 5,387,831 | - | - | - | - | 23,254 | - | 8,370 | 65,865 | 52,628,412 |
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Gross cost | 47,367,836 | 6,289,704 | - | - | - | - | 34,947 | - | 9,770 | (21,487) | 53,680,770 |
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| Intra-governmental earned revenue | (728,874) | (2,658,557) | - | - | - | - | - | - | - | 21,487 | (3,365,944) |
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| Public earned revenue | - | - | - | - | - | - | - | - | - | - | - |
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Less earned revenue | (728,874) | (2,658,557) | - | - | - | - | - | - | - | 21,487 | (3,365,944) |
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| Net program cost | 46,638,962 | 3,631,147 | - | - | - | - | 34,947 | - | 9,770 | - | 50,314,826 |
Employment and training |
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| Intra-governmental | 40,395 | - | 9,493 | - | - | - | - | 10,262 | 427 | (17,698) | 42,879 |
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| With the public | 4,634,551 | - | 808,342 | - | - | - | - | 199,760 | 745 | 17,698 | 5,661,096 |
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Gross cost | 4,674,946 | - | 817,835 | - | - | - | - | 210,022 | 1,172 | - | 5,703,975 |
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| Intra-governmental earned revenue | (11,569) | - | (47) | - | - | - | - | - | - | - | (11,616) |
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| Public earned revenue | (245) | - | (323) | - | - | - | - | - | - | - | (568) |
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Less earned revenue | (11,814) | - | (370) | - | - | - | - | - | - | - | (12,184) |
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| Net program cost | 4,663,132 | - | 817,465 | - | - | - | - | 210,022 | 1,172 | - | 5,691,791 |
Labor, employment and pension standards |
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| Intra-governmental | - | 122,364 | - | - | - | - | 44,430 | 1,023 | 15,787 | (54,113) | 129,491 |
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| With the public | - | 257,241 | - | - | - | - | 111,589 | 19,047 | 122,560 | 54,113 | 564,550 |
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Gross cost | - | 379,605 | - | - | - | - | 156,019 | 20,070 | 138,347 | - | 694,041 |
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| Intra-governmental earned revenue | - | - | - | - | - | - | (12,097) | - | (100) | - | (12,197) |
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| Public earned revenue | - | (1,000) | - | - | - | - | (30) | - | (13) | - | (1,043) |
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Less earned revenue | - | (1,000) | - | - | - | - | (12,127) | - | (113) | - | (13,240) |
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| Net program cost | - | 378,605 | - | - | - | - | 143,892 | 20,070 | 138,234 | - | 680,801 |
Worker safety and health |
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| Intra-governmental | - | - | - | 121,944 | - | 115,333 | - | - | 4,164 | (58,425) | 183,016 |
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| With the public | - | - | - | 416,170 | - | 256,221 | - | - | 6,731 | 58,425 | 737,547 |
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Gross cost | - | - | - | 538,114 | - | 371,554 | - | - | 10,895 | - | 920,563 |
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| Intra-governmental earned revenue | - | - | - | (264) | - | (5) | - | - | - | - | (269) |
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| Public earned revenue | - | - | - | (1,321) | - | (1,247) | - | - | - | - | (2,568) |
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Less earned revenue | - | - | - | (1,585) | - | (1,252) | - | - | - | - | (2,837) |
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| Net program cost | - | - | - | 536,529 | - | 370,302 | - | - | 10,895 | - | 917,726 |
OTHER PROGRAMS |
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Statistics |
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| Intra-governmental | - | - | - | - | 204,912 | - | - | - | 11,973 | (24,270) | 192,615 |
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| With the public | - | - | - | - | 374,813 | - | - | - | 19,351 | 24,270 | 418,434 |
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Gross cost | - | - | - | - | 579,725 | - | - | - | 31,324 | - | 611,049 |
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| Intra-governmental earned revenue | - | - | - | - | (1) | - | - | - | - | - | (1) |
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| Public earned revenue | - | - | - | - | (5,274) | - | - | - | - | - | (5,274) |
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Less earned revenue | - | - | - | - | (5,275) | - | - | - | - | - | (5,275) |
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| Net program cost | - | - | - | - | 574,450 | - | - | - | 31,324 | - | 605,774 |
COSTS NOT ASSIGNED TO PROGRAMS |
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Gross cost | - | - | - | - | - | - | - | - | 115,823 | (3,911) | 111,912 |
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Less earned revenue not attributed to programs | - | - | - | - | - | - | - | - | (19,747) | 3,911 | (15,836) |
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| 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 |
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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 |
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CROSSCUTTING PROGRAMS |
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Income maintenance |
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| Benefits | $42,543,343 | $91 | $- | $- | $42,543,434 |
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| Grants | 4,301,250 | - | - | - | 4,301,250 |
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| Interest | 3,519 | - | - | - | 3,519 |
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| Administrative and other | 519,222 | 41,411 | - | (41,000) | 519,633 |
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Gross cost | 47,367,334 | 41,502 | - | (41,000) | 47,367,836 |
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| Less earned revenue | (769,874) | - | - | 41,000 | (728,874) |
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| Net program cost | 46,597,460 | 41,502 | - | - | 46,638,962 |
Employment and training |
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| Benefits | - | 16,178 | 4,023 | - | 20,201 |
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| Grants | - | 3,829,199 | 99,997 | - | 3,929,196 |
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| Administrative and other | - | 295,410 | 430,139 | - | 725,549 |
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Gross cost | - | 4,140,787 | 534,159 | - | 4,674,946 |
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| Less earned revenue | - | (11,272) | (542) | - | (11,814) |
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| 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 |
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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 |
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CROSSCUTTING PROGRAMS |
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Income maintenance |
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| Benefits | $5,170,202 | $- | $- | $- | $(1,712) | $5,168,490 |
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| Interest | 739,469 | - | - | - | - | 739,469 |
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| Administrative and other | 381,745 | - | - | - | - | 381,745 |
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Gross cost | 6,291,416 | - | - | - | (1,712) | 6,289,704 |
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| Less earned revenue | (2,660,269) | - | - | - | 1,712 | (2,658,557) |
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| Net program cost | 3,631,147 | - | - | - | - | 3,631,147 |
Labor, employment and pension standards |
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| Benefits | - | 12,575 | 27,903 | 7,986 | - | 48,464 |
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| Administrative and other | - | 86,773 | 197,433 | 46,935 | - | 331,141 |
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Gross cost | - | 99,348 | 225,336 | 54,921 | - | 379,605 |
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| Less earned revenue | - | - | (1,000) | - | - | (1,000) |
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| 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 |
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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 |
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CROSSCUTTING PROGRAMS |
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Income maintenance |
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| Intra-governmental | $233,861 | $916,551 | $- | $- | $- | $11,324 | $- | $2,007 | $(54,911) | $1,108,832 |
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| With the public | 36,917,255 | 5,148,596 | - | - | - | 22,246 | - | 3,137 | 31,754 | 42,122,988 |
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Gross cost | 37,151,116 | 6,065,147 | - | - | - | 33,570 | - | 5,144 | (23,157) | 43,231,820 |
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| Intra-governmental earned revenue | (732,135) | (2,554,992) | - | - | - | - | - | - | 23,157 | (3,263,970) |
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| Public earned revenue | (1,253) | - | - | - | - | - | - | - | - | (1,253) |
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Less earned revenue | (733,388) | (2,554,992) | - | - | - | - | - | - | 23,157 | (3,265,223) |
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| Net program cost | 36,417,728 | 3,510,155 | - | - | - | 33,570 | - | 5,144 | - | 39,966,597 |
Employment and training |
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| Intra-governmental | 61,577 | - | - | - | - | - | 10,043 | 448 | (20,803) | 51,265 |
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| With the public | 5,816,989 | - | - | - | - | - | 198,798 | 792 | 20,803 | 6,037,382 |
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Gross cost | 5,878,566 | - | - | - | - | - | 208,841 | 1,240 | - | 6,088,647 |
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| Intra-governmental earned revenue | (44,553) | - | - | - | - | - | - | - | - | (44,553) |
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| Public earned revenue | (372) | - | - | - | - | - | - | - | - | (372) |
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Less earned revenue | (44,925) | - | - | - | - | - | - | - | - | (44,925) |
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| Net program cost | 5,833,641 | - | - | - | - | - | 208,841 | 1,240 | - | 6,043,722 |
Labor, employment and pension standards |
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| Intra-governmental | - | 120,834 | - | - | - | 43,868 | 1,002 | 15,775 | (50,701) | 130,778 |
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| With the public | - | 249,898 | - | - | - | 106,072 | 18,797 | 160,562 | 50,701 | 586,030 |
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Gross cost | - | 370,732 | - | - | - | 149,940 | 19,799 | 176,337 | - | 716,808 |
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| Intra-governmental earned revenue | - | - | - | - | - | (10,982) | - | (25) | - | (11,007) |
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| Public earned revenue | - | - | - | - | - | (17) | - | - | - | (17) |
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Less earned revenue | - | - | - | - | - | (10,999) | - | (25) | - | (11,024) |
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| Net program cost | - | 370,732 | - | - | - | 138,941 | 19,799 | 176,312 | - | 705,784 |
Worker safety and health |
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| 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) | ||
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| Net program cost | - | - | 527,856 | - | 340,845 | - | - | 11,365 | - | 880,066 |
OTHER PROGRAMS |
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Statistics |
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| 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) | ||
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| Net program cost | - | - | - | 575,192 | - | - | - | 32,674 | - | 607,866 |
COSTS NOT ASSIGNED TO PROGRAMS |
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Gross cost | - | - | - | - | - | - | - | 96,999 | (3,990) | 93,009 | ||
Less earned revenue not attributed to programs | - | - | - | - | - | - | - | (10,315) | 3,990 | (6,325) | ||
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| 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 |
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CROSSCUTTING PROGRAMS |
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Income maintenance |
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| 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) | |
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| Net program cost | 36,399,745 | 17,983 | - | - | 36,417,728 |
Employment and training |
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| 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) | |
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| 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 |
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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 |
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CROSSCUTTING PROGRAMS |
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Income maintenance |
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| 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) | |
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| Net program cost | 3,510,155 | - | - | - | - | 3,510,155 |
Labor, employment and pension standards |
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| 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 | - | - | - | - | - | - | |
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| 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 |
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Employer taxes |
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| Unemployment Trust Fund |
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| Federal unemployment taxes | $7,281,534 | $7,238,283 |
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| State unemployment taxes | 30,373,647 | 32,033,466 |
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| 37,655,181 | 39,271,749 |
| Black Lung Disability Trust Fund excise taxes | 652,650 | 639,197 | |
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| 38,307,831 | 39,910,946 |
Interest |
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| 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 | |
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| 3,644,699 | 3,358,119 |
Assessments |
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| 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 | |
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| 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 | ||
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| $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 |
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Budgetary financing sources |
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From H-1B Nonimmigrant Petitioner Account, Department of Homeland Security |
$86,779 |
$193,355 |
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From DOL general fund unexpended appropriation accounts to the DOL Working Capital Fund |
3,000 |
3,000 |
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89,779 |
196,355 |
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Other financing sources |
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From General Services Administration |
3,191 |
2,469 |
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3,191 |
2,469 |
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$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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