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Secretary of Labor Thomas E. Perez
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DOL Annual Report, Fiscal Year 2009
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 2009.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2009 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

$208,566

$2,843,904

$-

$-

$-

$-

$-

$-

$1,428

$(42,542)

$3,011,356

 

With the public

125,688,846

4,624,270

-

-

-

-

-

-

6,874

20,036

130,340,026

Gross cost

 

125,897,412

7,468,174

-

-

-

-

-

-

8,302

(22,506)

133,351,382

 

Intra-governmental earned revenue

(1,015,214)

(2,787,375)

-

-

-

-

-

-

-

22,506

(3,780,083)

 

Public earned revenue

-

-

-

-

-

-

-

-

-

-

-

Less earned revenue

(1,015,214)

(2,787,375)

-

-

-

-

-

-

-

22,506

(3,780,083)

 

 

Net program cost

124,882,198

4,680,799

-

-

-

-

-

-

8,302

-

129,571,299

Employment and training

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

42,936

-

17,029

-

-

-

-

9,729

435

(21,845)

48,284

 

With the public

5,451,065

-

1,480,441

-

-

-

-

203,816

745

21,295

7,157,362

Gross cost

 

5,494,001

-

1,497,470

-

-

-

-

213,545

1,180

(550)

7,205,646

 

Intra-governmental earned revenue

(11,611)

-

-

-

-

-

-

-

-

550

(11,061)

 

Public earned revenue

-

-

(378)

-

-

-

-

-

-

-

(378)

Less earned revenue

(11,611)

-

(378)

-

-

-

-

-

-

550

(11,439)

 

 

Net program cost

5,482,390

-

1,497,092

-

-

-

-

213,545

1,180

-

7,194,207

Labor, employment and pension

 

 

 

 

 

 

 

 

 

 

 

standards

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

-

119,662

-

-

-

-

56,438

971

15,527

(45,911)

146,687

 

With the public

-

259,890

-

-

-

-

131,108

19,521

117,719

45,911

574,149

Gross cost

 

-

379,552

-

-

-

-

187,546

20,492

133,246

-

720,836

 

Intra-governmental earned revenue

-

-

-

-

-

-

(12,526)

-

(983)

-

(13,509)

 

Public earned revenue

-

-

-

-

-

-

(8)

-

-

-

(8)

Less earned revenue

-

-

-

-

-

-

(12,534)

-

(983)

-

(13,517)

 

 

Net program cost

-

379,552

-

-

-

-

175,012

20,492

132,263

-

707,319

Worker safety and health

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

-

-

-

125,474

-

128,686

-

-

4,459

(59,951)

198,668

 

With the public

-

-

-

417,460

-

260,774

-

-

6,955

59,951

745,140

Gross cost

 

-

-

-

542,934

-

389,460

-

-

11,414

-

943,808

 

Intra-governmental earned revenue

-

-

-

(16)

-

-

-

-

-

-

(16)

 

Public earned revenue

-

-

-

(1,370)

-

(1,364)

-

-

-

-

(2,734)

Less earned revenue

-

-

-

(1,386)

-

(1,364)

-

-

-

-

(2,750)

 

 

Net program cost

-

-

-

541,548

-

388,096

-

-

11,414

-

941,058

OTHER PROGRAMS

 

 

 

 

 

 

 

 

 

 

 

Statistics

 

 

 

 

 

 

 

 

 

 

 

 

Intra-governmental

-

-

-

-

205,484

-

-

-

12,818

(23,969)

194,333

 

With the public

-

-

-

-

391,100

-

-

-

19,997

23,969

435,066

Gross cost

 

-

-

-

-

596,584

-

-

-

32,815

-

629,399

 

Intra-governmental earned revenue

-

-

-

-

(5)

-

-

-

-

-

(5)

 

Public earned revenue

-

-

-

-

(8,316)

-

-

-

-

-

(8,316)

Less earned revenue

-

-

-

-

(8,321)

-

-

-

-

-

(8,321)

 

 

Net program cost

-

-

-

-

588,263

-

-

-

32,815

-

621,078

COSTS NOT ASSIGNED TO PROGRAMS

 

 

 

 

 

 

 

 

 

 

 

Gross cost

 

-

-

-

-

-

-

-

-

99,536

(2,759)

96,777

Less earned revenue not attributed to programs

-

-

-

-

-

-

-

-

(16,006)

2,759

(13,247)

 

 

Net cost not assigned to programs

-

-

-

-

-

-

-

-

83,530

-

83,530

Net cost of operations

$130,364,588

$5,060,351

$1,497,092

$541,548

$588,263

$388,096

$175,012

$234,037

$269,504

$-

$139,118,491




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

Net cost of the Employment and Training Administration for the year ended September 30, 2009 consisted of the following:

(Dollars in thousands)

Employment Security

Training and Employment Programs

Eliminations

Total

CROSSCUTTING PROGRAMS

 

 

 

 

Income maintenance

 

 

 

 

Benefits

$120,912,065

$82

$-

$120,912,147

Grants

4,475,166

-

-

4,475,166

Interest

34,228

-

-

34,228

Administrative and other

475,472

399

-

475,871

Gross cost

125,896,931

481

-

125,897,412

Less earned revenue

(1,015,214)

-

-

(1,015,214)

Net program cost

124,881,717

481

-

124,882,198

Employment and training

 

 

 

 

Benefits

-

10,045

-

10,045

Grants

1,747

5,289,212

-

5,290,959

Administrative and other

-

192,997

-

192,997

Gross cost

1,747

5,492,254

-

5,494,001

Less earned revenue

-

(11,611)

-

(11,611)

Net program cost

1,747

5,480,643

-

5,482,390

Net cost of operations

$124,883,464

$5,481,124

$-

$130,364,588




C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2009 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

$4,398,133

$-

$-

$-

$(2,071)

$4,396,062

Interest

231,292

-

-

-

-

231,292

Loss on debt refinancing

2,495,660

-

-

-

-

2,495,660

Administrative and other

345,160

-

-

-

-

345,160

Gross cost

7,470,245

-

-

-

(2,071)

7,468,174

Less earned revenue

(2,789,446)

-

-

-

2,071

(2,787,375)

Net program cost

4,680,799

-

-

-

-

4,680,799

Labor, employment and pension standards

 

 

 

 

 

 

Benefits

-

11,198

25,740

7,280

-

44,218

Administrative and other

-

87,040

202,363

45,931

-

335,334

Gross cost

-

98,238

228,103

53,211

-

379,552

Less earned revenue

-

-

-

-

-

-

Net program cost

-

98,238

228,103

53,211

-

379,552

Net cost of operations

$4,680,799

$98,238

$228,103

$53,211

$-

$5,060,351




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 2008.

D. 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




E. 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 andEmployment 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




F. 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




NOTE 16 — NON-EXCHANGE REVENUE

Non-exchange revenues reported on the Consolidated Statement of Changes in Net Position in 2009 and 2008 consisted of the following:

(Dollars in thousands)

2009

2008

Employer taxes

 

 

Unemployment Trust Fund

 

 

 

Federal unemployment taxes

$6,658,309

$7,281,534

 

State unemployment taxes

28,651,188

30,373,647

 

35,309,497

37,655,181

 

Black Lung Disability Trust Fund excise taxes

644,881

652,650

 

35,954,378

38,307,831

Interest

 

 

Unemployment Trust Fund

2,056,548

3,635,617

Longshore and Harbor Workers' Compensation Act Trust Fund

-

1,044

District of Columbia Workmen's Compensation Act Trust Fund

-

127

Panama Canal Commission Compensation Fund

1,976

3,108

Energy Employees Occupational Illness Compensation Fund

187

4,252

Black Lung Disability Trust Fund

1,283

551

 

2,059,994

3,644,699

Assessments

 

 

Longshore and Harbor Workers' Compensation Act Trust Fund

-

127,418

District of Columbia Workmen's Compensation Act Trust Fund

-

8,920

Other

779

489

 

779

136,827

Reimbursement of unemployment benefits from state and

 

 

local governments and non-profit organizations to the Unemployment Trust Fund

2,763,817

1,768,182

 

$40,778,968

$43,857,539




NOTE 17 — TRANSFERS WITHOUT REIMBURSEMENT

Transfers from (to) other Federal agencies in 2009 and 2008 consisted of the following:

(Dollars in thousands)

2009

2008

Budgetary financing sources

 

 

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

$94,451

$86,779

From Longshore and Harbor Workers' Compensation Act Trust Fund

2,101

-

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

3,000

3,000

 

99,552

89,779

Other financing sources

 

 

From General Services Administration

2,803

3,191

 

2,803

3,191

 

$102,355

$92,970

The balance of $99,552 and $89,779 in budgetary financing sources for FY 2009 and 2008, respectively, reflects the elimination of intra-DOL transfers of $18,514,212 and $3,683,586. NOTE 18 - STATUS OF BUDGETARY RESOURCES

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