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Secretary of Labor Thomas E. Perez
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ANNUAL REPORT FY 2002

REQUIRED SUPPLEMENTARY INFORMATION


STATEMENT OF BUDGETARY RESOURCES

The principal Statement of Budgetary Resources combines the availability, status and outlay of DOL's budgetary resources during FY 2002 and 2001. Presented on the following pages is the disaggregation of this combined information for each of the Department's major budget accounts.

COMBINING STATEMENT OF BUDGETARY RESOURCES
For the Year Ended September 30, 2002

(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 Welfare
Benefits
Administration

Veterans'
Employment
and Training

Other
Departmental
Programs

Total


BUDGETARY RESOURCES
 Budget authority

                 

   Appropriations received

$

63,348,716

$

1,381,282

$

444,651

$

407,422

$

254,768

$

111,466

$

25,800

$

474,913

$

66,449,018

   Net transfers

(621,501)

465,000

-

-

-

-

-

-

(156,501)

 Unobligated balance

                 

   Beginning of period

1,405,625

1,573,776

15,105

18,141

5,372

2,099

1,854

42,690

3,064,662

    Net transfers

(123)

(145)

(922)

(1,519)

(203)

(34)

(79)

2,928

(97)

 Spending authority from offsetting collections
   Earned
    

Collected

 

39,920

 

2,136,154

 

2,678

 

14,649

 

3,341

 

7,815

 

161

 

165,963

 

2,370,681

    Receivable from Federal sources

(436)

54,506

(866)

(296)

(7)

-

-

4,006

56,907

   Change in unfilled customer orders
    

Advance received

 

7,500

 

20,316

 

-

 

-

 

-

 

-

 

-

 

155

 

27,971

    Without advance from Federal sources

-

-

-

-

-

-

-

1,320

1,320

   Transfers from trust funds

3,729,564


33,291


-


69,132


-


-


186,716


28,179


4,046,882


 Total spending authority from offsetting collections

3,776,548

2,244,267

1,812

83,485

3,334

7,815

186,877

199,623

6,503,761

 Recoveries of prior year obligations

352,198

6,098

17,863

6,497

4,051

996

1,810

39,048

428,561

 Temporarily not available pursuant to Public Law

-

-

-

-

-

-

-

-

-

 Permanently not available

(230,031)


(8,386)


(4,710)


(4,607)


(3,094)


(1,040)


-


(2,460)


(254,328)


Total budgetary resources

$

68,031,432

$

5,661,892

$

473,799

$

509,419

$

264,228

$

121,302

$

216,262

$

756,742

$

76,035,076

STATUS OF BUDGETARY RESOURCES
 Obligations incurred

                 

  Direct

$

66,435,635

$

2,020,332

$

455,623

$

478,566

$

258,166

$

110,779

$

214,294

$

526,274

$

70,499,669

   Reimbursable

20,520


2,340,096


2,012


12,832


795


7,710


-


179,840


2,563,805


 Total obligations incurred

66,456,155

4,360,428

457,635

491,398

258,961

118,489

214,294

706,114

73,063,474

 Unobligated balances available
  

Apportioned

 

983,633

 

974,048

 

13

 

8,364

 

229

 

1,078

 

639

 

40,151

 

2,008,155

  Other available

(27,769)

214,941

-

-

-

-

-

257

187,429

 Unobligated balances not available

619,413


112,475


16,151


9,657


5,038


1,735


1,329


10,220


776,018


Total status of budgetary resources

$

68,031,432

$

5,661,892

$

473,799

$

509,419

$

264,228

$

121,302

$

216,262

$

756,742

$

76,035,076

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

                 

 Obligated balance, net, beginning

$

9,608,164

$

169,819

$

97,656

$

86,983

$

20,565

$

40,445

$

46,117

$

231,521

$

10,301,270

 Obligated balance, net, ending
  

Accounts receivable

 

(1,256,389)

 

(63,472)

 

(80)

 

(14)

 

(15)

 

-

 

(27,848)

 

(14,697)

 

(1,362,515)

  Undelivered orders

7,569,570

17,139

60,886

30,199

13,102

32,080

33,628

236,971

7,993,575

  Accounts payable

3,463,892

217,488

38,575

30,044

10,051

9,869

13,777

123,914

3,907,610

Outlays
  

Disbursements

 

65,884,941

 

4,299,140

 

440,518

 

511,950

 

252,380

 

115,990

 

211,197

 

548,771

 

72,264,887

  Collections

(3,726,441)


(2,190,412)


(4,282)


(83,781)


(3,377)


(7,815)


(159,029)


(194,676)


(6,369,813)


 Total outlays

62,158,500

2,108,728

436,236

428,169

249,003

108,175

52,168

354,095

65,895,074

  Offsetting receipts

(722,412)


(6,674)


-


-


-


-


-


-


(729,086)


Net outlays

$

61,436,088

$

2,102,054

$

436,236

$

428,169

$

249,003

$

108,175

$

52,168

$

354,095

$

65,165,988


COMBINING STATEMENT OF BUDGETARY RESOURCES
For the Year Ended September 30, 2001

(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

Total


BUDGETARY RESOURCES
 Budget authority

                                   

  Appropriations received

$

41,501,711

$

1,521,734

$

425,983

$

384,327

$

246,747

$

107,832

$

24,801

$

430,632

$

44,643,767

   Net transfers

(611,744)

495,000

500

-

-

-

-

(279)

(116,523)

 Unobligated balance
  

Beginning of period

 

1,238,304

 

1,311,750

 

12,613

 

16,293

 

5,389

 

1,625

 

322

 

13,647

 

2,599,943

   Net transfers

(311)

(130)

(885)

(1,557)

(199)

(37)

-

2,916

(203)

 Spending authority from offsetting collections
  Earned
   Collected

29,235

2,148,185

5,006

11,170

1,501

10,760

42

148,846

2,354,745

   Receivable from Federal sources

330

(70,477)

(326)

247

11

(3)

-

(925)

(71,143)

  Change in unfilled customer orders
   Advance received

-

(45,343)

300

-

-

-

-

(20)

(45,063)

   Without advance from Federal sources

-

-

-

-

-

-

1,901

1,901

  Transfers from trust funds

3,273,216


32,274


-


67,257


-


-


186,856


26,656


3,586,259


 Total spending authority from offsetting collections

3,302,781

2,064,639

4,980

78,674

1,512

10,757

186,898

176,458

5,826,699

 Recoveries of prior year obligations

220,238

5,524

11,993

6,101

2,758

1,530

1,831

9,185

259,160

 Temporarily not available pursuant to Public Law

(1,711,072)

-

-

-

-

-

-

-

(1,711,072)

 Permanently not available

(161,550)


(1,941)


(3,845)


(3,762)


(1,718)


(701)


-


(1,432)


(174,949)


Total budgetary resources

$

43,778,357

$

5,396,576

$

451,339

$

480,076

$

254,489

$

121,006

$

213,852

$

631,127

$

51,326,822

STATUS OF BUDGETARY RESOURCES
 Obligations incurred

                 

  Direct

$

42,350,867

$

1,472,235

$

433,732

$

453,716

$

248,252

$

108,979

$

211,997

$

411,444

$

45,691,222

   Reimbursable

21,865


2,350,566


2,502


8,220


865


9,927


-


176,993


2,570,938


 Total obligations incurred

42,372,732

3,822,801

436,234

461,936

249,117

118,906

211,997

588,437

48,262,160

 Unobligated balances available
  Apportioned

818,241

1,347,700

749

8,205

495

85

364

33,248

2,209,087

  Other available

-

177,453

-

-

-

-

-

369

177,822

 Unobligated balances not available

587,384


48,622


14,356


9,935


4,877


2,015


1,491


9,073


677,753


Total status of budgetary resources

$

43,778,357

$

5,396,576

$

451,339

480,076

254,489

121,006

213,852

631,127

51,326,822

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS

                 

 Obligated balance, net, beginning

$

8,557,963

$

80,933

$

76,700

$

71,160

$

23,319

$

28,031

$

22,315

$

99,469

$

8,959,890

 Obligated balance, net, ending
  Accounts receivable

(1,027,656)

(8,967)

(946)

(310)

(22)

-

-

(10,691)

(1,048,592)

  Undelivered orders

8,089,028

34,256

61,738

39,564

10,605

34,760

22,357

180,320

8,472,628

  Accounts payable

2,590,568

144,530

36,864

47,729

9,982

5,685

23,760

61,893

2,921,011

 Outlays
  Disbursements

41,046,409

3,798,869

403,611

439,764

249,101

104,964

186,363

448,126

46,677,207

  Collections

(3,290,673)


(2,135,116)


(5,306)


(78,427)


(1,501)


(10,760)


(186,898)


(175,482)


(5,884,163)


 Total outlays

37,755,736

1,663,753

398,305

361,337

247,600

94,204

(535)

272,644

40,793,044

  Offsetting receipts

(432,215)


(6,914)


-


-


-


-


-


-


(439,129)


Net outlays

$

37,323,521

$

1,656,839

$

398,305

$

361,337

$

247,600

$

94,204

$

(535)

$

272,644

$

40,353,915




DEFERRED MAINTENANCE

The U.S. Department of Labor, Employment and Training Administration (ETA) maintains ninety-six (96) Job Corps centers located throughout the United States. While the ETA does fund safety, health, and environmental projects in the year those deficiencies are identified, funding constraints limit the extent of maintenance that the ETA can undertake each fiscal year. Consequently, maintenance projects are not always performed as scheduled and, therefore, must be deferred to a future period.

Information on deferred maintenance is based on condition assessment surveys that are conducted every three years at each Job Corps center to determine the current condition of facilities and the estimated cost to correct deficiencies. The surveys are based on methods and standards that are applied on a consistent basis, including:

  • condition descriptions of facilities,
  • recommended maintenance schedules,
  • estimated costs for maintenance actions, and
  • standardized condition codes.

These surveys evaluate the facilities at each Job Corps center to identify:

  • rehabilitation projects that are required to provide for health and safety, or upgrade to an acceptable state of repair,
  • present utilization,
  • health and safety programs,
  • barrier-free access,
  • maintenance, operations, and security programs,
  • energy usage,
  • natural hazards, and
  • conformance to U.S. Environmental Protection Agency and applicable air and water quality standards.

The estimated cost of deferred maintenance for fiscal years 1998 to 2002, is presented below.

Text version

SEGMENT INFORMATION

Franchise and intra-governmental support revolving funds not separately reported on the principal financial statements are required to report certain supplementary information. The Department of Labor's Working Capital Fund qualifies under this definition. Required supplementary information for the Working Capital Fund is presented below.

Working Capital Fund

The working Capital Fund was established to provide oligational authority, without fiscal year limitations, for expenses necessary to provide certain centralized services and activities to agencies within DOL. These agencies are identified in the condensed financial information.

The WCF is an intra-governmental revolving fund authorized specifically by law to finance a cycle of operations in which expenditures generate receipts which are available to the Fund for continuing use without annual re-authorization by Congress.

The Fund provides services on a centralized basis for the following Departmental activities:

  • Financial and Administrative Services - This activity provides a program of centralized administrative management services at both national and regional levels

  • Field Services - This activity provides a full range of administrative, technical, and managerial support services to all agencies of the Department in their regional and field offices.

  • Human Resources Services - This activity provides guidance and technical assistance to DOL personnel offices in all areas of human resources management and provides a full range of operating personnel services to all Assistant Secretary for Administration and Management client organizations.

  • Capitalized Equipment - The collection of funds for the periodic recordation of depreciation, amortization and system support are held and made available to fund future acquisitions of major systems and system components that provide a service or benefit to agencies within DOL and ensure the Department has funds available to either extend the useful life or improve major asset acquisitions.

  • Investment in Reinvention Fund - The IRF was established within the WCF in FY 1996 to invest in Departmental projects designed to achieve improvements in agency processes and result in significant savings to the taxpayer

The activities are provided under the overall direction of the Assistant Secretary for Administration and Management. The WCF advisory committee assists in reviewing overall procedures, systems, and regulations as well as programs, functions, and activities performed and financed through the WCF. The WCF advisory committee is chaired by the Chief Financial Officer and consists of the Agency Financial Manager for each DOL agency, or a formally designated alternate.

Condensed financial information for the WCF as of and for the years ended September 30, 2002 and 2001 is as follows:


(Dollars in Thousands)

2002

2001

     

BALANCE SHEET

 

Assets

   

   Funds with U.S. Treasury

$

12,796

$

19,185

   Accounts receivable, net of allowance

10,766

10,968

   Property, plant and equipment

25,715

22,364

   Other assets

-


7


     Total assets

$

49,277

$

52,524

Liabilities and Net Position

   

   Accounts payable

$

10,377

$

12,981

   Accrued leave

4,028

4,004

   Future workers' compensation benefits

2,412

2,353

   Other liabilities

3,107


2,734


     Total liabilities

19,924


22,072


   Cumulative results of operations

29,353


30,452


     Total liabilities and net position

$

49,277

$

52,524

 

STATEMENT OF NET COST

 

Cost

       

   Intragovernmental

$

50,238

$

47,221

   With the public

94,305


79,862


 

144,543


 

127,083


Earned

   

   Departmental Management

(32,123)

(28,779)

   Employment Standards Administration

(29,046)

(26,081)

   Employment and Training Administration

(21,092)

(20,923)

   Occupational Safety and Health Administration

(18,287)

(16,320)

   Bureau of Labor Statistics

(11,488)

(11,272)

   Mine Safety and Health Administration

(8,144)

(7,662)

   Other revenues

(16,013)


(12,254)


     Total revenues

(136,193)


(123,291)


   Net costs of operations

$

8,350

$

3,792

 

STATEMENT OF CHANGES IN NET POSITION

 

Net costs of operations

$

(8,350)

$

(3,792)

Imputed financing

4,251

3,977

Transfers-in

3,000

3,000

Net Position, Beginning of Period

30,452


27,267


Net Position, Ending of Period

$

29,353

$

30,452




INTRA-GOVERNMENTAL ASSETS

Intra-governmental assets at September 30, 2002 consisted of the following:



(Dollars in Thousands)

Funds with
U.S.Treasury

 

Investments

 

Interest
Receivable

 

Accounts
Receivable


Trading partner

             

   Department of Agriculture

$

-

$

-

$

-

$

168,513

   Department of Commerce

-

 

-

 

-

 

41,377

   Department of Interior

-

 

-

 

-

 

129,125

   Department of Justice

-

 

-

 

-

 

217,353

   Department of the Navy

-

 

-

 

-

 

617,628

   United States Postal Service

-

 

-

 

-

 

364,103

   Department of State

-

 

-

 

-

 

18,303

   Department of the Treasury

10,166,843

 

68,423,887

 

1,074,389

 

218,093

   Department of the Army

-

 

-

 

-

 

430,688

   Office of Personnel Management

-

 

-

 

-

 

2,467

   Social Security Administration

-

 

-

 

-

 

49,857

   U.S. Nuclear Regulatory Commission

-

 

-

 

-

 

2,011

   Department of Veterans Affairs

-

 

-

 

-

 

347,057

   General Services Administration

-

 

-

 

-

 

37,489

   National Science Foundation

-

 

-

 

-

 

271

   Department of the Air Force

-

 

-

 

-

 

327,891

   Federal Emergency Management
     Agency

-

 

-

 

-

 

8,348

   Tennessee Valley Authority

-

 

-

 

-

 

87,374

   Environmental Protection Agency

 

-

 

-

 

-

 

8,027

   Department of Transportation

 

-

 

-

 

-

 

232,553

   Agency for International Development

 

-

 

-

 

-

 

7,813

   Small Business Administration

 

-

 

-

 

-

 

6,422

   Department of Health and Human
     Services

 

-

 

-

 

-

 

52,609

   National Aeronautics and Space
     Administration

 

-

 

-

 

-

 

15,798

   Department of Housing and Urban
     Development

 

-

 

-

 

-

 

17,552

   Department of Energy

 

-

 

-

 

-

 

17,858

   Department of Education

 

-

 

-

 

-

 

4,859

   Department of Defense

 

-

 

-

 

-

 

191,134

   Other

 

-


 

-


 

-


 

145,008


 

$

10,166,843

$

68,423,887

$

1,074,389

$

3,767,581



INTRA-GOVERNMENTAL LIABILITIES

Intra-governmental liabilities at September 30, 2002 consisted of the following:


(Dollars in Thousands)

 

Accounts
Payable

 

Advances from
U.S. Treasury

 


Other


Trading partner

           

   Department of Agriculture

$

185

$

-

$

-

   Department of Commerce

 

481

 

-

 

-

   Department of Interior

 

63

 

-

 

-

   Department of Justice

 

203

 

-

 

-

   Department of the Navy

 

1

 

-

 

-

   United States Postal Service

 

105

 

-

 

27,000

   Department of State

 

54

 

-

 

-

   Department of the Treasury

 

205

 

7,718,557

 

-

   Office of Personnel Management

 

456

 

-

 

12,700

   Social Security Administration

 

221

 

-

 

11

   Department of Veterans Affairs

 

469

 

-

 

-

   General Services Administration

 

19,508

 

-

 

1,355

   Railroad Retirement Board

 

2

 

-

 

28,268

   Department of Transportation

 

38

 

-

 

-

   Small Business Administration

 

1

 

-

 

-

   Department of Health and Human Services

 

1,042

 

-

 

354

   Department of Housing and Urban Development

 

44

 

-

 

-

   Department of Energy

 

706

 

-

 

300

   Department of Education

 

-

 

-

 

47

   Department of Defense

 

14

 

-

 

-

   Treasury General Fund

 

-

 

-

 

61,637

   Other

 

1,692


 

-


 

63


 

$

25,490

$

7,718,557

$

131,735



INTRA-GOVERNMENTAL EARNED REVENUES AND RELATED COSTS

Intra-governmental earned revenue and the related costs to generate that revenue for the year ended September 30, 2002 consisted of the following:


(Dollars in Thousands)

 

Earned
Revenue


Trading partner

   

   Department of Agriculture

$

104,303

   Department of Commerce

 

21,172

   Department of Interior

 

79,850

   Department of Justice

 

102,850

   Department of the Navy

 

359,403

   United States Postal Service

 

932,282

   Department of State

 

8,084

   Department of the Treasury

 

136,881

   Department of the Army

 

284,072

   Office of Personnel Management

 

1,270

   Social Security Administration

 

29,707

   U.S. Nuclear Regulatory Commission

 

1,192

   Department of Veterans Affairs

 

165,166

   General Services Administration

 

17,549

   National Science Foundation

 

148

   Department of the Air Force

 

170,989

   Federal Emergency Management Agency

 

23,456

   Tennessee Valley Authority

 

63,169

   Environmental Protection Agency

 

4,211

   Department of Transportation

 

108,159

   Agency for International Development

 

6,220

   Small Business Administration

 

4,250

   Department of Health and Human Services

 

29,658

   National Aeronautics and Space Administration

 

6,738

   Department of Housing and Urban Development

 

8,147

   Department of Energy

 

9,625

   Department of Education

 

17,149

   Department of Defense

 

92,320

   Other

 

84,516


 

$

2,872,536

     
     
 

Gross Cost
To Generate
Revenue

Budget Functional Classification

   

   Education, Training and Employment

$

53,882

   Income Security

 

2,817,679

   Health

 

975


 

$

2,872,536



INTRA-GOVERNMENTAL NON-EXCHANGE REVENUE

Intra-governmental non-exchange revenue for the year ended September 30, 2002 consisted of the following:


   (Dollars in Thousands)

Interest

 

Taxes


Trading partner

     

   Department of the Treasury

$

5,087,234

$

-

   Treasury General Fund

-


 

7,179,939


 

$

5,087,234

$

7,179,939




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