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Secretary of Labor Thomas E. Perez
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ANNUAL REPORT FY 2002

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
For the Years Ended September 30, 2002 and 2001


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 2002.

Cost and revenue by suborganization for the nine outcome goals adopted in the Department's Annual Performance Plan for FY 2002, submitted under the requirements of the Government Performance and Review Act (GPRA), are presented in schedule D.

Detailed cost and revenue information by budget function for 2002 is presented in Schedule E and intra-governmental cost and revenue information by budget function for 2002 is presented in Schedule F.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2002 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

 

Pension and
Welfare Benefits
Administration

 

Veterans'
Employment
and Training

 

Other
Departmental
Programs

 

Eliminations

 

Total

                                         

CROSSCUTTING PROGRAMS
   Income maintenance

                                       

   Intra-governmental

$

222,855

$

672,553

$

-

$

-

$

-

$

-

$

-

$

13,990

$

(31,335)

$

878,063

   With the public

 

54,982,858


 

2,971,177


 

-


 

-


 

-


 

-


 

-


 

25,331


 

4,101


 

57,983,467


Total cost

 

55,205,713

 

3,643,730

 

-

 

-

 

-

 

-

 

-

 

39,321

 

(27,234)

 

58,861,530

   Less earned revenue

 

(537,306)


 

(2,302,943)


 

-


 

-


 

-


 

-


 

-


 

2


 

27,234


 

(2,813,013)


     Net program cost

 

54,668,407


 

1,340,787


 

-


 

-


 

-


 

-


 

-


 

39,323


 

-


 

56,048,517


Employment and training

                                       

   Intra-governmental

 

119,667

 

-

 

-

 

-

 

-

 

-

 

10,603

 

289

 

(35,238)

 

95,321

   With the public

 

6,645,297


 

-


 

-


 

-


 

-


 

-


 

190,265


 

16,012


 

35,091


 

6,886,665


Total cost

 

6,764,964

 

-

 

-

 

-

 

-

 

-

 

200,868

 

16,301

 

(147)

 

6,981,986

   Less earned revenue

 

(16,337)


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

147


 

(16,190)


     Net program cost

 

6,748,627


 

-


 

-


 

-


 

-


 

-


 

200,868


 

16,301


 

-


 

6,965,796


Labor, employment and pension standards

                                       

   Intra-governmental

 

-

 

105,054

 

-

 

-

 

-

 

38,653

 

244

 

18,616

 

(38,954)

 

123,613

   With the public

 

-


 

229,909


 

-


 

-


 

-


 

106,634


 

4,292


 

120,050


 

38,864


 

499,749


Total cost

 

-

 

334,963

 

-

 

-

 

-

 

145,287

 

4,536

 

138,666

 

(90)

 

623,362

   Less earned revenue

 

-


 

229


 

-


 

-


 

-


 

(7,710)


 

-


 

(1)


 

90


 

(7,392)


   Net program cost

 

-


 

335,192


 

-


 

-


 

-


 

137,577


 

4,536


 

138,665


 

-


 

615,970


Worker Safety and Health

                                       

   Intra-governmental

 

-

 

-

 

99,748

 

-

 

84,272

 

-

 

-

 

124

 

(41,609)

 

142,535

   With the public

 

-


 

-


 

384,271


 

-


 

197,721


 

-


 

-


 

336


 

41,609


 

623,937


Total cost

 

-

 

-

 

484,019

 

-

 

281,993

 

-

 

-

 

460

 

-

 

766,472

    Less earned revenue

 

-


 

-


 

(493)


 

-


 

(930)


 

-


 

-


 

-


 

-


 

(1,423)


     Net program cost

 

-


 

-


 

483,526


 

-


 

281,063


 

-


 

-


 

460


 

-


 

765,049


OTHER PROGRAMS
Statistics

                                       

   Intra-governmental

 

-

 

-

 

-

 

178,419

 

-

 

-

 

-

 

-

 

(15,010)

 

163,409

   With the public

 

-


 

-


 

-


 

335,094


 

-


 

-


 

-


 

-


 

8,281


 

343,375


Total cost

 

-

 

-

 

-

 

513,513

 

-

 

-

 

-

 

-

 

(6,729)

 

506,784

    Less earned revenue

 

-


 

-


 

-


 

(12,765)


 

-


 

-


 

-


 

-


 

6,729


 

(6,036)


     Net program cost

 

-


 

-


 

-


 

500,748


 

-


 

-


 

-


 

-


 

-


 

500,748


Cost not assigned to programs
   Less earned revenue not

 

-

 

-

 

-

 

-

 

-

 

-

 

-

 

139,959

 

(9,917)

 

130,042

   attributed to programs

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

(44,987)


 

9,917


 

(35,070)


     Net cost not assigned to      programs

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

94,972


 

-


 

94,972


  Net cost of operations

$

61,417,034

$

1,675,979

$

483,526

$

500,748

$

281,063

$

137,577

$

205,404

$

289,721

$

-

$

64,991,052

 

 

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

Net cost of the Employment and Training Administration for the year ended September 30, 2002 consisted of the following:

(Dollars in Thousands)

 

Employment
Security

 

Training and
Employment
Programs

 

Eliminations

 

Total

                 

CROSSCUTTING PROGRAMS
 Income maintenance

               

      Benefits

$

50,893,369

$

50

$

-

$

50,893,419

     Grants

 

4,018,115

 

-

 

-

 

4,018,115

     Interest

 

5,333

 

-

 

-

 

5,333

     Other

 

288,603


 

3,243


 

(3,000)


 

288,846


Total cost

 

55,205,420

 

3,293

 

(3,000)

 

55,205,713

  Less earned revenue

 

(540,306)


 

-


 

3,000


 

(537,306)


      Net program cost

 

54,665,114


 

3,293


 

-


 

54,668,407


Employment and training

               

  Benefits

 

-

 

28,335

 

-

 

28,335

  Grants

 

-

 

6,495,931

 

-

 

6,495,931

  Other

 

-


 

240,698


 

-


 

240,698


Total cost

 

-

 

6,764,964

 

-

 

6,764,964

  Less earned revenue

 

-


 

(16,337)


 

-


 

(16,337)


  Net program cost

 

-


 

6,748,627


 

-


 

6,748,627


$

54,665,114

$

6,751,920

$

-

$

61,417,034

 

 

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2002 consisted of the following:

(Dollars in Thousands)

 

Office
Workers'
Compensation
Programs

 

Office of
Federal
Contract
Compliance

 

Wage
and Hour
Division

 

Office of
Labor
Management
Standards

 

Eliminations

 

Total

                         

CROSSCUTTING PROGRAMS
 Income maintenance

                     

  Benefits

$

2,795,402

$

-

 

-

$

-

$

(1,884)

$

2,793,518

  Interest

 

595,589

 

-

 

-

 

-

 

-

 

595,589

  Other

 

254,623


 

-


 

-


 

-


 

-


 

254,6232


Total cost

 

3,645,614

 

-

 

-

 

-

 

(1,884)

 

3,643,730

  Less earned revenue

 

(2,304,827)


 

-


 

-


 

-


 

1,884


 

(2,302,943)


      Net program cost

 

1,340,787


 

-


 

-


 

-


 

-


 

1,340,787


Labor, employment and
pension standards

                       

  Benefits

 

-

 

12,618

 

25,366

 

5,245

 

-

 

43,229

  Other

 

-


 

83,975


 

175,584


 

32,175


 

-


 

291,734


Total cost

 

-

 

96,593

 

200,950

 

37,420

 

-

 

334,963

  Less earned revenue

 

-


 

-


 

229


 

-


 

-


 

229


      Net program cost

 

-


 

96,593


 

201,179


 

37,420


 

-


 

335,192


Net cost of operations

$

1,340,787

$

96,593

$

201,179

$

37,420

$

-

$

1,675,979

 

 

D. Consolidating Statement of Net Cost by Outcome Goal

Net cost by outcome goal for the year ended September 30, 2002 consisted of the following:

(Dollars in thousands)

 

Employment
and Training
Administration

 

Employment
and Standards
Administration

 

Occupational
Safety and Health
Administration

 

Bureau
of Labor
Statistics

 

Mine Safety
and Health
Administration

 

Pension and
Welfare Benefits
Administration

 

Pension and
Employment
and Training

 

Veterans'
Departmental
Programs

 

Other
Eliminations

 

Total

                                         

Increase employment, earnings, and assistance

$

3,395,382

$

-

$

-

$

-

$

-

$

-

$

195,546

$

24,493

$

(1,459)

$

3,613,962

   Less earned revenue

 

(19,158)


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

1,459


 

(17,699)


  Net program cost

 

3,376,224


 

-


 

-


 

-


 

-


 

-


 

195,546


 

24,493


 

-


 

3,596,263


Increase the number of youth making a successful transition to work

 

2,826,873

 

-

 

-

 

-

 

-

 

-

 

-

 

2,214

 

(1)

 

2,829,086

  Less earned revenue

 

(421)


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

1


 

(420)


  Net program cost

 

2,826,452


 

-


 

-


 

-


 

-


 

-


 

-


 

2,214


 

-


 

2,828,666


Improve the effectiveness of information and analysis on the U.S. economy

 

-

 

-

 

-

 

513,513

 

-

 

-

 

-

 

8,475

 

(6,729)

 

515,259

  Less earned revenue

 

-


 

-


 

-


 

(12,765)


 

-


 

-


 

-


 

-


 

6,729


 

(6,036)


  Net program cost

 

-


 

-


 

-


 

500,748


 

-


 

-


 

-


 

8,475


 

-


 

509,223


Increase compliance with worker protection laws

 

 

232,676

 

-

 

-

 

-

 

100,752

 

-

 

21,892

 

(64)

 

355,256

  Less earned revenue

 

-


 

-


 

-


 

-


 

-


 

(5,474)


 

-


 

-


 

64


 

(5,410)


  Net program cost

 

-


 

232,676


 

-


 

-


 

-


 

95,278


 

-


 

21,892


 

-


 

349,846


Protect worker benefits

 

54,087,226

 

3,649,300

 

-

 

-

 

-

 

44,535

 

-

 

51,119

 

(25,947)

 

57,806,233

  Less earned revenue

 

(533,906)


 

(2,302,713)


 

-


 

-


 
 

(2,236)


 

-


 

3


 

25,947


 

(2,812,905)


  Net program cost

 

53,553,320


 

1,346,587


 

-


 

-


 

-


 

42,299


 

-


 

51,122


 

-


 

54,993,328


Provide worker retraining

 

1,661,197

 

-

 

-

 

-

 

-

 

-

 

-

 

837

 

-

 

1,662,034

  Less earned revenue

 

(159)


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

(159)


   Net program cost

 

1,661,038


 

-


 

-


 

-


 

-


 

-


 

-


 

837


 

-


 

1,661,875


Reduce workplace injuries, illnesses, and fatalities

 

-

 

-

 

484,019

 

-

 

281,993

 

-

 

-

 

16,469

 

-

 

782,481

  Less earned revenue

 

-


 

-


 

(493)


 

-


 

(930)


 

-


 

-


 

-


 

-


 

(1,423)


  Net program cost

 

-


 

-


 

483,526


 

-


 

281,063


 

-


 

-


 

16,469


 

-


 

781,058


Foster equal opportunity workplaces

 

-

 

96,716

 

-

 

-

 

-

 

-

 

9,858

 

10,100

 

-

 

116,674

  Less earned revenue

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

(1)


 

-


 

(1)


  Net program cost

 

-


 

96,716


 

-


 

-


 

-


 

-


 

9,858


 

10,099


 

-


 

116,673


Reduce exploitation of child labor and address core international labor standards issues

 

-

 

-

 

-

 

-

 

-

 

-

 

-

 

106,096

 

-

 

106,096

  Less earned revenue

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

-


  Net program cost

 

-


 

-


 

-


 

-


 


 


 


 

6106,09


 


 

106,096


Cost not assigned to goals

 

-

 

-

 

-

 

-

 

-

 

-

 

-

 

93,011

 

(9,917)

 

83,094

  Less earned revenue not attributed to goals

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

(44,987)


 

9,917


 

(35,070)


  Net cost not assigned to goals

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

48,024


 

-


 

48,024


Net cost of operations

$

61,417,034

$

1,675,979

$

483,526

$

500,748

$

281,063

$

137,577

$

205,404

$

289,721

$

-

$

64,991,052

 

 

E. Consolidating Statement of Net Cost by Budget Function

Net cost by budget function for the year ended September 30, 2002 consisted of the following:

(Dollars in Thousands)

 

Education,
Training and
Employment

 

Health

 

Income
Secuity

 

National
Defense

 

Veterans'
Benefits and
Sevicces

 

Totals

                         

CROSSCUTTING PROGRAMS
 Income maintenance

                       

  Intra-governmental

$

62,636

$

-

$

804,154

$

11,273

$

-

$

878,063

  With the public

 

199,133


 

-


 

57,756,615


 

27,719


 

-


 

57,983,467


Total cost

 

261,769

 

-

 

58,560,769

 

38,992

 

-

 

58,861,530

  Less earned revenue

 

(2,719)


 

-


 

(2,810,294)


 

-


 

-


 

(2,813,013)


      Net program cost

 

259,050


 

-


 

55,750,475


 

38,992


 

-


 

56,048,517


Employment and training

                       

  Intra-governmental

 

89,437

 

-

 

-

 

-

 

5,884

 

95,321

  With the public

 

6,694,888


 

-


 

-


 

-


 

191,777


 

6,886,665


Total cost

 

6,784,325

 

-

 

-

 

-

 

197,661

 

6,981,986

  Less earned revenue

 

(16,190)


 

-


 

-


 

-


 

-


 

(16,190)


      Net program cost

 

6,768,135


 

-


 

-


 

-


 

197,661


 

6,965,796


Labor, employment and
pension standards

                       

  Intra-governmental

 

99,110

 

-

 

24,287

 

-

 

216

 

123,613

  With the public

 

394,918


 

-


 

100,602


 

-


 

4,228


 

499,748


Total cost

 

494,028

 

-

 

124,889

 

-

 

4,444

 

623,361

  Less earned revenue

 

229


 

-


 

(7,620)


 

-


 

-


 

(7,391)


  Net program cost

 

494,257


 

-


 

117,269


 

-


 

4,444


 

615,970


Worker safety and health

                       

  Intra-governmental

 

10,688

 

131,847

 

-

  -   -  

142,535

  With the public

 

32,347


 

591,590


 

-


 

-


 

-


 

623,937


Total cost

 

43,035

 

723,437

 

-

 

-

 

-

 

766,472

  Less earned revenue

 

43,035


 

722,014


 

-


 

-


 

-


 

(1,423)


      Net program cost

 

-


 

(1,423)


 

-


 

-


 

-


 

765,049


OTHER PROGRAMS
Statistics

                       

  Intra-governmental

 

163,409

 

-

 

-

 

-

 

-

 

163,409

  With the public

 

343,375


 

-


 

-


 

-


 

-


 

343,375


Total cost

 

506,784

 

-

 

-

 

-

 

-

 

506,784

  Less earned revenue

 

(6,036)


 

-


 

-


 

-


 

-


 

(6,036)


      Net program cost

 

500,748


 

-


 

-


  -
 

-


 

500,748


Cost not assigned to programs

 

130,042

 

-

 

-

 

-

 

-

 

130,042

  Less earned revenue
not attributed to programs

 

(35,070)


 

-


 

-


 

-


 

-


 

(35,070)


  Net cost not assigned
to programs

 

94,972


 

-


 

-


 

-


 

-


 

94,972


Net cost of operations

$

8,160,197

$

722,014

$

55,867,744

$

38,992

$

202,105

$

64,991,052

 

 

F. Consolidating Statement of Net Cost by Budget Function (Intra-governmental)

Net intra-governmental cost by budget function for the year ended September 30, 2002 consisted of the following

(Dollars in Thousands)

 

Education,
Training and
Employment

 

Health

 

Income
Secuity

 

National
Defense

 

Veterans'
Benefits and
Sevicces

 

Totals

                         

CROSSCUTTING PROGRAMS
 Income maintenance

                       

  Intra-governmental

$

62,636

$

-

$

804,154

$

11,273

$

-

$

878,063

  Less earned revenue

 

(2,721)


 

-


 

(2,810,294)


 

-


 

-


 

(2,813,015)


      Net program cost

 

59,915


 

-


 

(2,006,140)


 

11,273


 

-


 

(1,934,952)


Employment and training
  Intra-governmental

 

89,437

 

-

 

-

 

-

 

5,884

 

95,321

  Less earned revenue

 

(15,611)


 

-


 

-


 

-


 

-


 

(15,611)


  Net program cost

 

73,826


 

-


 

-


 

-


 

5,884


 

79,710


Labor, employment and
pension standards

                       

  Intra-governmental

 

99,110

 

-

 

24,287

 

-

 

216

 

123,613

  Less earned revenue

 

229


 

-


 

(7,385)


 

-


 

-


 

(7,156)


      Net program cost

 

99,339


 

-


 

16,902


 

-


 

216


 

116,457


Worker safety and health

                       

  Intra-governmental

 

10,688

 

131,847

 

-

  -   -  

142,535

  Less earned revenue

 

-


 

(975)


 

-


 

-


 

-


 

(975)


      Net program cost

 

10,688


 

130,872


 

-


 

-


 

-


 

141,560


OTHER PROGRAMS
 Statistics

                       

  Intra-governmental

 

163,409

 

-

 

-

 

-

 

-

 

163,409

  Less earned revenue

 

(5,322)


 

-


 

-


 

-


 

-


 

(5,322)


      Net program cost

 

158,087


 

-


 

-


  -
 

-


 

158,087


Cost not assigned to programs

                       

  Intra-governmental

 

67,087

 

-

 

-

 

-

 

-

 

67,087

  Less earned revenue not attributed to programs

 

(30,457)


 

-


 

-


 

-


 

-


 

(30,457)


  Net cost not assigned to programs

 

36,630


 

-


 

-


 

-


 

-


 

36,630


Net cost of operations

$

438,485

$

130,872

$

(1,989,238)

$

11,273

$

6,100

$

(1,402,508)

 

 

Schedules G, H and I 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 2001.

Detailed cost and revenue information by budget function for 2001 is presented in Schedule J and intra-governmental cost and revenue information by budget function for 2001 is presented in Schedule K.

G. Consolidating Statement of Net Cost by Suborganization - Restated

Net cost by suborganization for the year ended September 30, 2001 consisted of the following:

(Dollars in thousands)

 

Employment
and Training
Administration

 

Employment
and Standards
Administration

 

Occupational
Safety and Health
Administration

 

Bureau
of Labor
Statistics

 

Mine Safety
and Health
Administration

 

Pension and
Welfare Benefits
Administration

 

Veterans'
Employment
and Training

 

Other
Departmental
Programs

 

Eliminations

 

Total

                                         

CROSSCUTTING PROGRAMS
 Income maintenance

                                       

  Intra-governmental

$

194,248

$

624,166

$

-

$

-

$

-

$-

$

-

$

15,352

$

(25,015)

$

808,751

  With the public

 

32,123,099


 

4,462,113


 

-


 

-


 

-


 

-


 

-


 

26,361


 

(1,583)


 

36,609,990


Total cost

 

32,317,347

 

5,086,279

 

-

 

-

 

-

 

-

 

-

 

41,713

 

(26,598)

 

37,418,741

  Less earned revenue

 

(406,729)


 

(2,190,211)


 

-


 

-


 

-


 

-


 

-


 

-


 

26,598


 

(2,570,342)


  Net program cost

 

31,910,618


 

54,668,407


 

-


 

-


 

-


 

-


 

-


 

41,713


 

-


 

34,848,399


Employment and training

                                       

  Intra-governmental

 

66,799

 

-

 

-

 

-

 

-

 

-

 

9,750

 

416

 

(34,604)

 

42,361

  With the public

 

5,608,738


 

-


 

-


 

-


 

-


 

-


 

178,818


 

1,211


 

34,604


 

5,823,371


Total cost

 

5,675,537

 

-

 

-

 

-

 

-

 

-

 

188,568

 

1,627

 

-

 

5,865,732

  Less earned revenue

 

(9,437)


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

(9,437)


      Net program cost

 

5,666,100


 

-


 

-


 

-


 

-


 

-


 

188,568


 

1,627


 

-


 

5,856,295


Labor, employment and pension standards

                                       

  Intra-governmental

 

-

 

96,267

 

-

 

-

 

-

 

34,011

 

218

 

15,349

 

(34,581)

 

111,264

  With the public

 

-


 

229,301


 

-


 

-


 

-


 

86,986


 

4,020


 

62,821


 

34,581


 

417,709


Total cost

 

-

 

325,568

 

-

 

-

 

-

 

120,997

 

4,238

 

78,170

 

-

 

528,973

  Less earned revenue

 

-


 

(2,594)


 

-


 

-


 

-


 

(9,915)


 

-


 

-


 

-


 

(12,509)


      Net program cost

 

-


 

322,974


 

-


 

-


 

-


 

111,082


 

4,238


 

78,170


 

-


 

516,464


Worker Safety and Health

                                       

  Intra-governmental

 

-

 

-

 

88,293

 

-

 

82,043

 

-

 

-

 

93

 

(38,363)

 

132,066

 With the public

 

-


 

-


 

352,568


 

-


 

195,802


 

-


 

-


 

271


 

38,363


 

587,004


Total cost

 

-

 

-

 

440,861

 

-

 

277,845

 

-

 

-

 

364

 

-

 

719,070

   Less earned revenue

 

-


 

-


 

(2,127)


 

-


 

(897)


 

-


 

-


 

-


 

-


 

(3,024)


      Net program cost

 

-


 

-


 

438,734


 

-


 

276,948


 

-


 

-


 

364


 

-


 

716,046


OTHER PROGRAMS
Statistics

                                       

  Intra-governmental

 

-

 

-

 

-

 

163,486

 

-

 

-

 

-

 

-

 

(14,189)

 

149,297

  With the public

 

-


 

-


 

-


 

307,173


 

-


 

-


 

-


 

-


 

7,668


 

314,841


Total cost

 

-

 

-

 

-

 

470,659

 

-

 

-

 

-

 

-

 

(6,521)

 

464,138

  Less earned revenue

 

-


 

-


 

-


 

(11,350)


 

-


 

-


 

-


 

-


 

6,521


 

(4,829)


      Net program cost

 

-


 

-


 

-


 

459,309


 

-


 

-


 

-


 

-


 

-


 

459,309


Cost not assigned to programs
Less earned revenue not

 

-

 

-

 

-

 

-

 

-

 

-

 

-

 

95,486

 

(7,083)

 

88,403

  attributed to programs

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

(32,695)


 

7,083


 

(25,612)


  Net cost not assigned to programs

 

-


 

-


 

-


 

-


 

-


 

-


 

-


 

62,791


 

-


 

62,791


Net cost of operations

$

37,576,718

$

3,219,042

$

438,734

$

459,309

$

276,948

$111,082

$

192,806

$

184,665

$

-

$

42,459,304

 

 

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

Net cost of the Employment and Training Administration for the year ended September 30, 2001 consisted of the following:

(Dollars in Thousands)

 

Employment
Security

 

Training and
Employment
Programs

 

Eliminations

 

Total

                 

CROSSCUTTING PROGRAMS
 Income maintenance

               

  Benefits

$

28,548,424

$

49

$

-

$

28,548,473

  Grants

 

3,637,669

 

-

 

-

 

3,637,669

  Interest

 

4,029

 

-

 

-

 

4,029

  Other

 

126,938


 

238


 

-


 

127,176


Total cost

 

32,317,060

 

287

 

-

 

32,317,347

  Less earned revenue

 

(406,729)


 

-


 

-


 

(406,729)


      Net program cost

 

31,910,331


 

287


 

-


 

31,910,618


Employment and training

               

  Benefits

 

2,539

 

31,582

 

-

 

34,121

  Grants

 

47,957

 

5,378,218

 

-

 

5,426,175

  Other

 

22,020


 

193,221


 

-


 

215,241


Total cost

 

72,516

 

5,603,021

 

-

 

5,675,537

  Less earned revenue

 

-


 

(9,437)


 

-


 

(9,437)


      Net program cost

 

72,516


 

5,593,584


 

-


 

5,666,100


Net cost of operations

$

31,982,847

$

5,593,871

$

-

$

37,576,718

 

I. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2001 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

 

Totals

                         

CROSSCUTTING PROGRAMS
 Income maintenance

                       

  Benefits

$

4,351,196

$

-

$

-

$

-

$

(1,623)

$

4,349,573

  Interest

 

567,814

 

-

 

-

 

-

 

-

 

567,814

  Other

 

168,892


 

-


 

-


 

-


 

-


 

168,892


Total cost

 

5,087,902

 

-

 

-

 

-

 

(1,623)

 

5,086,279

  Less earned revenue

 

(2,191,834)


 

-


 

-


 

-


 

1,623


 

(2,190,211)


      Net program cost

 

2,896,068


 

-


 

-


 

-


 

-


 

2,896,068


Labor, employment and
pension standards

                       

  Benefits

 

-

 

11,768

 

23,009

 

4,813

 

-

 

39,590

  Other

 

-


 

82,734


 

173,104


 

30,140


 

-


 

285,978


Total cost

 

-

 

94,502

 

196,113

 

34,953

 

-

 

325,568

  Less earned revenue

 

-


 

-


 

(2,594)


 

-


 

-


 

(2,594)


     Net program cost

 

-


 

94,502


 

193,519


 

34,953


 

-


 

322,974


Net cost of operations

$

2,896,068

$

94,502

$

193,519

$

34,953

$

-

$

3,219,042

 

J. Consolidating Statement of Net Cost by Budget Function - Restated

Net cost by budget function for the year ended September 30, 2001 consisted of the following:

(Dollars in Thousands)

 

Education,
Training and
Employment

 

Health

 

Income
Secuity

 

National
Defense

 

Veterans'
Benefits and
Sevicces

 

Totals

                         

CROSSCUTTING PROGRAMS
 Income maintenance

                       

  Intra-governmental

$

54,503

$

-

$

753,328

$

920

$

-

$

808,751

  With the public

 

178,063


 

-


 

34,822,299


 

1,609,628


 

-


 

36,609,990


Total cost

 

232,566

 

-

 

35,575,627

 

1,610,548

 

-

 

37,418,741

  Less earned revenue

 

(2,628)


 

-


 

(2,567,714)


 

-


 

-


 

(2,570,342)


      Net program cost

 

229,938


 

-


 

33,007,913


 

1,610,548


 

-


 

34,848,399


Employment and training

                       

  Intra-governmental

 

37,279

 

-

 

-

 

-

 

5,082

 

42,361

   With the public

 

5,598,079


 

-


 

47,925


 

-


 

177,367


 

5,823,371


Total cost

 

5,635,358

 

-

 

47,925

 

-

 

182,449

 

5,865,732

  Less earned revenue

 

(9,437)


 

-


 

-


 

-


 

-


 

(9,437)


      Net program cost

 

5,625,921


 

-


 

-


 

-


 

182,449


 

5,856,295


Labor, employment and
pension standards

                       

  Intra-governmental

 

89,708

 

-

 

21,367

 

-

 

189

 

111,264

  With the public

 

332,284


 

-


 

81,510


 

-


 

3,915


 

417,709


Total cost

 

421,992

 

-

 

102,877

 

-

 

4,104

 

528,973

  Less earned revenue

 

(2,594)


 

-


 

(9,915)


 

-


 

-


 

(12,509)


    Net program cost

 

419,398


 

-


 

92,962


 

-


 

4,104


 

516,464


Worker safety and health

                       

  Intra-governmental

 

9,776

 

122,290

 

-

  -   -  

132,066

  With the public

 

31,355


 

555,649


 

-


 

-


 

-


 

587,004


Total cost

 

41,131

 

677,939

 

-

 

-

 

-

 

719,070

  Less earned revenue

 

-


 

(3,024)


 

-


 

-


 

-


 

(3,024)


      Net program cost

 

41,131


 

674,915


 

-


 

-


 

-


 

716,046


OTHER PROGRAMS
Statistics

                       

  Intra-governmental

 

149,297

 

-

 

-

 

-

 

-

 

149,297

  With the public

 

314,841


 

-


 

-


 

-


 

-


 

314,841


Total cost

 

464,138

 

-

 

-

 

-

 

-

 

464,138

  Less earned revenue

 

(4,829)


 

-


 

-


 

-


 

-


 

(4,829)


      Net program cost

 

459,309


 

-


 

-


  -
 

-


 

459,309


Cost not assigned to programs

 

88,403

 

-

 

-

 

-

 

-

 

88,403

  Less earned revenue
not attributed to programs

 

(25,612)


 

-


 

-


 

-


 

-


 

(25,612)


  Net cost not assigned
to programs

 

62,791


 

-


 

-


 


 

-


 

62,791


Net cost of operations

$

6,838,488

$

674,915

$

33,148,800

$

1,610,548

$

186,553

$

42,459,304

 

K. Consolidating Statement of Net Cost by Budget Function (Intra-governmental)

Net intra-governmental cost by budget function for the year ended September 30, 2001 consisted of the following:

(Dollars in Thousands)

 

Education,
Training and
Employment

 

Health

 

Income
Secuity

 

National
Defense

 

Veterans'
Benefits and
Sevicces

 

Totals

                         

CROSSCUTTING PROGRAMS
 Income maintenance

                       

  Intra-governmental

$

54,503

$

-

$

753,328

$

920

$

-

$

808,751

  Less earned revenue

 

(2,623)


 

-


 

(2,567,714)


 

-


 

-


 

(2,570,337)


      Net program cost

 

51,880


 

-


 

(1,814,386)


 

920


 

-


 

(1,761,586)


Employment and training

                       

  Intra-governmental

 

37,279

 

-

 

-

 

-

 

5,082

 

42,361

  Less earned revenue

 

(8,915)


 

-


 

-


 

-


 

-


 

(8,915)


      Net program cost

 

28,364


 

-


 

-


 

-


 

5,082


 

33,446


Labor, employment and
pension standards

                       

  Intra-governmental

 

89,708

 

-

 

21,367

 

-

 

189

 

111,264

  Less earned revenue

 

(30)


 

-


 

(9,443)


 

-


 

-


 

(9,473)


      Net program cost

 

89,678


 

-


 

11,924


 

-


 

189


 

101,791


Worker safety and health

                       

  Intra-governmental

 

9,776

 

122,290

 

-

  -   -  

132,066

  Less earned revenue

 

-


 

(1,013)


 

-


 

-


 

-


 

(1,013)


      Net program cost

 

9,776


 

121,277


 

-


 

-


 

-


 

131,053


OTHER PROGRAMS
Statistics

                       

  Intra-governmental

 

149,297

 

-

 

-

 

-

 

-

 

149,297

  Less earned revenue

 

(3,740)


 

-


 

-


 

-


 

-


 

(3,740)


      Net program cost

 

145,557


 

-


 

-


 

-


 

-


 

145,557


Cost not assigned to programs

                       

  Intra-governmental

 

57,947

 

-

 

-

 

-

 

-

 

57,947

  Less earned revenue not attributed to programs

 

(24,060)


 

-


 

-


 

-


 

-


 

(24,060)


      Net cost not assigned to programs

 

33,887


 

-


 

-


 

-


 

-


 

33,887


Net cost of operations

$

359,142

$

121,277

$

(1,802,462)

$

920

$

5,271

$

(1,315,852)

 

 


 

 

NOTE 15 - NON-EXCHANGE REVENUE

Non-exchange revenues reported on the Consolidated Statement of Changes in Net Position in 2002 and 2001 consisted of the following:

(Dollars in thousands)

 

2002

 

2001

         

Employer taxes

       

 Unemployment Trust Fund

       

  Federal unemployment taxes

$

6,613,294

$

6,937,235

  State unemployment taxes

 

19,642,722


 

19,775,275


   

26,256,016

 

26,712,510

 Black Lung Disability Trust Fund excise taxes

 

566,645


 

522,197


   

26,822,661

 

27,234,707

Interest

       

  Unemployment Trust Fund

 

5,083,191

 

5,764,079

  Longshore and Harbor Workers' Trust Fund

 

854

 

1,891

  District of Columbia Trust Fund

 

85

 

157

  Panama Canal Commission Compensation Fund

 

6,380

 

6,099

  Energy Employees Occupational Illness Compensation Fund

 

1,468

 

1,744

  Black Lung Disability Trust Fund

 

2,343


 

1,296


   

5,094,321


 

5,775,266


Assessments

       

 Longshore and Harbor Workers' Trust Fund

 

134,081

 

133,948

 District of Columbia Trust Fund

 

11,559

 

12,170

 Other

 

(27)


 

595


   

145,613


 

146,713


Reimbursement of unemployment benefits from state and
 local governments and non-profit organizations

       

 to the Unemployment Trust Fund

 

1,371,411


 

1,072,686


 

$

33,434,006

$

34,229,372


 

 

NOTE 16 - TRANSFERS WITHOUT REIMBURSEMENT

Transfers from (to) other Federal agencies in 2002 and 2001 consisted of the following:

(Dollars in thousands)

 

2002

 

Restated
2001

         

Budgetary financing sources

       

 From DOL general fund unexpended appropriation

       

   accounts to the DOL Working Capital Fund

$

3,000


$

3,000


Other financing sources

       

 From General Services Administration

 

3,009


 

2,802


 To General Services Administration

 

(662)


 

(4,306)


   

2,347


 

(1,504)


 

$

5,347

$

1,496


 

NOTE 17 - STATUS OF BUDGETARY RESOURCES

A. Apportionment Categories of Obligations Incurred

Obligations incurred reported on the Combined Statement of Budgetary Resources in 2002 and 2001 consisted of the following:

(Dollars in thousands)

 

2002

 

2001

         

Direct Obligations

       

 Category A

$

3,748,936

$

3,468,986

 Category B

 

9,843,443

 

8,861,729

 Exempt from apportionment

 

56,907,290


 

33,360,507


Total direct obligations

 

70,499,669


 

45,691,222


Reimbursable Obligations

       

 Category A

 

174,901

 

177,453

 Category B

 

2,388,904


 

2,393,485


Total reimbursable obligations

 

2,563,805


 

2,570,938


 

$

73,063,474

$

48,262,160

B.  Permanent Indefinite Appropriations

The Department of Labor's permanent indefinite appropriations include all trust funds, the Federal Employees' Compensation Act Special Benefit Fund, the Panama Canal Commission Compensation Fund, the Energy Employees Occupational Illness Compensation Fund, ETA and ESA H-1b funds, and portions of State Unemployment Insurance and Employment Service Operations and Federal Unemployment Benefits and Allowances. These funds are described in Note 1-A.3.

C.  Legal Arrangements Affecting Use of Unobligated Balances

Unemployment Trust Fund receipts are reported as budget authority in the Consolidated Statement of Budgetary Resources. The portion of UTF receipts collected in excess of amounts needed to pay benefits and other valid obligations are precluded by law from being available for obligation at year end. Therefore, these excess receipts are not classified as budgetary resources in the Consolidated Statement of Budgetary Resources and are not included in unobligated balances in the status of budgetary resources included in that Statement. All excess receipts are reported as assets of the UTF and are included in the Consolidated Balance Sheet. They will become available for obligation as needed in the future

D.  Explanation of Differences Between the Statement of Budgetary Resources and the Budget of the United States Government

The Budget of the United States Government with actual amounts for the year ended September 30, 2002 has not been published as of the issue date of these financial statements. This document will be available in February, 2003.


 

 

NOTE 18 - CUSTODIAL REVENUES

Custodial revenues in 2002 consisted of the following:

(Dollars in thousands)

 

Cash
Collection

 

Less
Refunds

 

Net
Cash
Collections

 

Increase
(Decrease) in
Amount to
Be
Collected

 

Total
Revenues

                     

Civil monetary penalties

                   

 OSHA

$

59,535

$

-

$

59,535

$

1,585

$

61,120

 MSHA

 

17,888

 

-

 

17,888

 

552

 

18,440

 PWBA

 

11,429

 

-

 

11,429

 

584

 

12,013

 ESA

 

15,456


 

(12)


 

15,444


 

865


 

16,309


   

104,308

 

(12)

 

104,296

 

3,586

 

107,882

ETA disallowed grant costs

 

9,190

 

(12)

 

9,178

 

(5,652)

 

3,526

Other

 

580


 

(2)


 

578


 

-


 

578


 

$

114,078

$

(26)

$

114,052

$

(2,066)

$

111,986

Custodial revenues in 2001 consisted of the following:

(Dollars in thousands)

 

Cash
Collection

 

Less
Refunds

 

Net
Cash
Collections

 

Increase
(Decrease) in
Amount to
Be Collected

 

Total
Revenues

                     

Civil monetary penalties

                   

 OSHA

$

57,974

$

186

$

58,160

$

1,768

$

59,928

 MSHA

 

18,576

 

-

 

18,576

 

1,598

 

20,174

 PWBA

 

14,667

 

-

 

14,667

 

(1,220)

 

13,447

 ESA

 

12,714


 

-


 

12,714


 

694


 

13,408


   

103,931

 

186

 

104,117

 

2,840

 

106,957

                     

ETA disallowed grant costs

 

10,260

 

(16)

 

10,244

 

(8,253)

 

1,991

Other

 

1,330


 

-


 

1,330


 

-


 

1,330


 

$

115,521

$

170

$

115,691

$

(5,413)

$

110,278


 

NOTE 19 - DEDICATED COLLECTIONS

DOL is responsible for the operation of four major trust funds. The financial position of each trust fund as of September 30, 2002 is shown below.

(Dollars in thousands)

 

Unemployment

 

Black Lung
Disability

 

Longshore
and Harbor
Worker's

 

District of
Columbia

                 

Assets

               

 Intra-governmental
  Funds with U.S. Treasury

$

(23,255)

$

38,828

$

629

$

34

 Investments

 

68,264,647

 

-

 

63,052

 

6,077

 Accounts receivable, net
  Due from other Federal agencies
   For UCX and UCFE benefits

 

267,737

 

-

 

-

 

-

  Interest receivable from investments

 

1,071,299


 

-


 

-


 

-


Total intra-governmental
Accounts receivable, net

 

69,580,428

 

38,828

 

6,111

 

63,681

 State unemployment tax

 

220,618

 

-

 

-

 

-

 Due from reimbursable employers,

 

372,786

 

-

 

-

 

-

 Benefit overpayments

 

105,384

 

24,728

 

-

 

-

 Other

 

-

 

2,821

 

4,025

 

204

Advances to states

 

504,283


 

-


 

-


 

-


Total assets

$

70,783,499

$

66,377

$

67,706

$

6,315

                 
                 

Liabilities

 Intra-governmental

  Accounts payable to ETA - SUIESO

$

1,284,215

$

-

$

-

$

-

  Advances from U.S. Treasury
  Amounts held for the Railroad

 

-

 

7,718,557

 

-

 

-

  Retirement Board

 

28,268


 

-


 

-


 

-


Total intra-governmental

 

1,312,483

 

7,718,557

 

-

 

-

                 

  Accrued benefits

 

2,074,234

 

29,469

 

2,052

 

154

  Other

 

-


 

-


 

35,035


 

3,219


Total liabilities

 

3,386,717


 

7,748,026


 

37,087


 

3,373


Net position

               

 Cumulative results of operations

 

67,396,782


 

(7,681,649)


 

30,619


 

2,942


Total liabilities

$

70,783,499

$

66,377

$

67,706

$

6,315

 

 

NOTE 19 - DEDICATED COLLECTIONS - Continued

The net results of operations of each trust fund for the year ended September 30, 2002 is shown below.

(Dollars in thousands)

 

Unemployment

 

Black Lung
Disability

 

Longshore
and Harbor
Worker's

 

District of
Columbia

                 

Cost, net of earned revenues

               

 Benefits

$

(50,887,009)

$

(367,911)

$

(129,139)

$

(10,962)

 Investments

 

(5,333)

 

(595,589)

 

-

 

-

 Administrative

 

(227,363)


 

(33)


 

-


 

-


   

(51,119,705)

 

(963,533)

 

(129,139)

 

(10,962)

 Earned revenue

 

520,264


 

-


 

-


 

-


   

(50,599,441)


 

(963,533)


 

(129,139)


 

(10,962)


Net financing sources

               

 Taxes

 

26,256,016

 

566,645

 

-

 

-

 Interest

 

5,083,191

 

2,343

 

854

 

85

 Assessments

 

1,371,411

 

-

 

134,081

 

11,559

Transfers-in

               

  Treasury

 

270,090

 

-

 

-

 

-

 DOL entities

 

102,079

 

-

 

-

 

-

Transfers-out

               

  DOL entities

 

(4,092,672)


 

(54,239)


 

(1,970)


 

-


   

28,990,115


 

514,749


 

132,965


 

11,644


 Net results of operations

 

(21,609,326)

 

(448,784)

 

3,826

 

682

Net position, beginning of period

 

89,006,108


 

(7,232,865)


 

26,793


 

2,260


Net position, end of period

$

67,396,782

$

(7,681,649)

$

30,619

$

2,942

 

 

The financial position of each trust fund as of September 30, 2001 is shown below and on the following page

(Dollars in thousands)

 

Unemployment

 

Black Lung
Disability

 

Longshore
and Harbor
Worker's

 

District of
Columbia

                 

Assets

               

 Intra-governmental

               

  Funds with U.S. Treasury

$

387,435

$

38,066

$

274

$

32

  Investments

 

88,638,295

 

-

 

58,712

 

5,433

   Accounts receivable, net

               

    Due from other Federal agencies

               

     for UCX and UCFE benefits

 

194,989

 

-

 

-

 

-

 Interest receivable from investments

 

1,436,331


 

-


 

-


 

-


Total intra-governmental
Accounts receivable, net

 

90,657,050

 

38,066

 

58,986

 

5,465

 State unemployment tax

 

165,847

 

-

 

-

 

-

 Due from reimbursable employers

 

326,373

 

-

 

-

 

-

 Benefit overpayments

 

154,490

 

11,229

 

-

 

-

  Other

 

-

 

1,100

 

3,538

 

197

 Advances to states

 

169,095


 

-


 

-


 

-


Total assets

$

91,472,855

$

50,395

$

62,524

$

5,662

 

 

(Dollars in thousands)

 

Unemployment

 

Black Lung
Disability

 

Longshore
and Harbor
Worker's

 

District of
Columbia

                 

Liabilities

               

 Intra-governmental

               

  Accounts payable to ETA - SUIESO

$

1,027,198

$

-

$

-

$

-

  Advances from U.S. Treasury
  Amounts held for the Railroad

 

-

 

7,253,557

 

-

 

-

     Retirement Board

 

32,381


 

-


 

-


 

-


Total intra-governmental

 

1,059,579

 

7,253,557

 

-

 

-

Accrued benefits

 

1,407,168

 

29,703

 

1,739

 

121

Other

 

-


 

-


 

33,992


 

3,281


Total liabilities

 

2,466,747


 

7,283,260


 

35,731


 

3,402


Net position

               

  Cumulative results of operations

 

89,006,108


 

(7,232,865)


 

26,793


 

2,260


Total liabilities net position

$

91,472,855

$

50,395

$

62,524

$

5,662

 

 

The net results of operations of each trust fund for the year ended September 30, 2001 is shown below.

(Dollars in thousands)

 

Unemployment

 

Black Lung
Disability

 

Longshore
and Harbor
Worker's

 

District of
Columbia

                 

Cost, net of earned revenues

             

 Benefits

$

(28,544,470)

$

(391,087)

$(130,727)

$

(11,229)

  Interest

 

(4,029)

 

(567,814)

 

-

 

-

 Administrative

 

(88,579)


 

(51)


 

-


 

-


   

(28,637,078)

 

(958,952)

 

(130,727)

 

(11,229)

 Earned revenue

 

390,155

 

-

 

-

 

-

   

(28,246,923)

 

(958,952)

 

(130,727)

 

(11,229)

Net financing sources

               

 Taxes

 

26,712,510

 

522,197

 

-

 

-

 Interest

 

5,764,079

 

1,296

 

1,891

 

157

 Assessments

 

1,072,686

 

-

 

133,948

 

12,170

 Transfers-in

               

  DOL entities

 

7,300

 

-

 

-

 

-

 Transfers-out

               

  DOL entities

 

(3,539,681)


 

(51,897)


 

(1,981)


 

-


   

30,016,894


 

471,596


 

133,858


 

12,327


 Net results of operations

 

1,769,971

 

(487,356)

 

3,131

 

1,098

Net position, beginning of period

 

87,236,137


 

(6,745,509)


 

23,662


 

1,162


Net position, end of period

$

89,006,108

$

(7,232,865)

$

26,793

$

2,260

 

 

 

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