DOL Annual Report, Fiscal Year 2005 - Required Supplementary Information

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DOL Annual Report, Fiscal Year 2005
Performance and Accountability Report

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 2005 and 2004. 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, 2005

(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	Total
BUDGETARY RESOURCES
	Budget authority
		Appropriations received		$52,951,638	$2,485,951	$468,109	$455,045	$281,535	$132,345	$29,550	$444,692	$57,248,865
		Borrowing authority		—	446,000	—	—	—	—	—	—	446,000
		Net transfers		(390,115)	—	—	—	—	—	—	3,000	(387,115)
	Unobligated balance
		Beginning of period		2,079,330	1,428,161	22,094	12,981	9,132	1,810	6,231	18,052	3,577,791
		Net transfers		(104)	(418)	(952)	(724)	(125)	(88)	(150)	2,346	(215)
	Spending authority from offsetting collections
		Earned
			Collected	51,972	2,299,208	3,731	7,693	1,073	10,142	468	171,095	2,545,382
			Receivable from Federal sources	330	57,196	390	—	—	—	—	(216)	57,700
		Change in unfilled customer orders
			Advance received	—	5,086	—	—	—	—	—	5,670	10,756
		Transfers from trust funds		3,538,339	34,637	—	77,346	—	—	193,519	29,875	3,873,716
	Total spending authority from offsetting collections			3,590,641	2,396,127	4,121	85,039	1,073	10,142	193,987	206,424	6,487,554
	Recoveries of prior year obligations			335,591	10,853	11,738	4,819	3,203	1,888	2,421	38,159	408,672
	Temporarily not available pursuant to Public Law			(9,279,797)	(16,920)	—	—	—	—	—	—	(9,296,717)
	Permanently not available			(462,774)	(6,247)	(7,906)	(7,521)	(2,973)	(1,791)	(236)	(6,749)	(496,197)

Total budgetary resources				$48,824,410	$6,743,507	$497,204	$549,639	$291,845	$144,306	$231,803	$705,924	$57,988,638

STATUS OF BUDGETARY RESOURCES
	Obligations incurred
		Direct		$46,419,130	$2,767,059	$468,716	$531,801	$287,288	$132,169	$227,865	$499,608	$51,333,636
		Reimbursable		67,490	2,518,486	2,261	6,667	795	9,970	—	177,258	2,782,927
	Total obligations incurred			46,486,620	5,285,545	470,977	538,468	288,083	142,139	227,865	676,866	54,116,563
	Unobligated balances available
		Apportioned		985,318	1,095,358	25	438	773	16	1,138	10,859	2,093,925
		Other available		—	175,158	—	—	—	—	—	152	175,310
	Unobligated balances not available			1,352,472	187,446	26,202	10,733	2,989	2,151	2,800	18,047	1,602,840

Total status of budgetary resources				$48,824,410	$6,743,507	$497,204	$549,639	$291,845	$144,306	$231,803	$705,924	$57,988,638

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS
	Obligated balance, net, beginning			$7,397,760	$329,283	$70,213	$65,190	$27,083	$39,803	$58,249	$524,245	$8,511,826
	Obligated balance, net, ending
		Accounts receivable		(1,407,365)	(58,780)	(865)	—	(35)	—	—	(6,429)	(1,473,474)
		Undelivered orders		5,170,851	109,619	44,521	28,050	17,462	37,302	24,019	447,256	5,879,080
		Accounts payable		3,179,273	248,532	29,173	39,678	12,698	11,361	35,962	46,869	3,603,546
	Outlays
		Disbursements		46,534,824	5,246,930	456,233	531,111	281,837	131,392	223,714	675,470	54,081,511
		Collections		(3,519,640)	(2,338,455)	(3,731)	(85,039)	(1,073)	(10,142)	(193,987)	(206,639)	(6,358,706)
	Total outlays			43,015,184	2,908,475	452,502	446,072	280,764	121,250	29,727	468,831	47,722,805
	Offsetting receipts			(823,232)	(6,160)	—	—	—	—	—	—	(829,392)

Net outlays				$42,191,952	$2,902,315	$452,502	$446,072	$280,764	$121,250	$29,727	$468,831	$46,893,413

COMBINING STATEMENT OF BUDGETARY RESOURCES
For the Year Ended September 30, 2003

(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	Total

BUDGETARY RESOURCES
	Budget authority
		Appropriations received		$54,241,769	$1,993,802	$460,786	$447,088	$270,826	$124,962	$26,550	$473,791	$58,039,574
		Borrowing authority		—	497,000	—	—	—	—	—	—	497,000
		Net transfers		(565,235)	5,865	—	—	—	—	—	42,491	(516,879)
	Unobligated balance
		Beginning of period		1,615,419	1,460,715	17,927	11,616	14,422	1,946	1,795	50,156	3,173,996
		Net transfers		(589)	(147)	(883)	(1,304)	(331)	(169)	(51)	(34,118)	(37,592)
	Spending authority from offsetting collections
		Earned
			Collected	100,753	2,350,388	8,462	7,588	2,058	10,812	144	165,327	2,645,532
			Receivable from Federal sources	(418)	(17,284)	(412)	(794)	(839)	(236)	(70)	(4,056)	(24,109)
		Change in unfilled customer orders
			Advance received	—	(5,315)	—	—	—	—	—	(219)	(5,534)
		Transfers from trust funds		3,554,031	34,025	—	74,667	—	—	192,253	29,749	3,884,725
	Total spending authority from offsetting collections			3,654,366	2,361,814	8,050	81,461	1,219	10,576	192,327	190,801	6,500,614
	Recoveries of prior year obligations			347,462	10,731	14,665	9,151	2,876	1,622	1,103	76,021	463,631
	Temporarily not available pursuant to Public Law			(22,646)	(15)	—	—	—	—	—	—	(22,661)
	Permanently not available			(176,850)	(6,897)	(7,579)	(7,424)	(2,918)	(1,447)	(157)	(4,081)	(207,353)

Total budgetary resources				$59,093,696	$6,322,868	$492,966	$540,588	$286,094	$137,490	$221,567	$795,061	$67,890,330

STATUS OF BUDGETARY RESOURCES
	Obligations incurred
		Direct		$56,940,460	$2,409,831	$466,813	$522,100	$276,058	$125,328	$215,336	$610,319	$61,566,245
		Reimbursable		73,911	2,484,876	4,059	5,507	904	10,352	—	166,690	2,746,299
	Total obligations incurred			57,014,371	4,894,707	470,872	527,607	276,962	135,680	215,336	777,009	64,312,544
	Unobligated balances available
		Apportioned		1,221,910	1,109,138	34	466	5,834	24	5,274	1,724	2,344,404
		Exempt from apportionment		(5)	—	—	—	—	—	—	—	(5)
		Other available		—	212,547	—	—	—	—	—	161	212,708
	Unobligated balances not available			857,420	106,476	22,060	12,515	3,298	1,786	957	16,167	1,020,679

Total status of budgetary resources				$59,093,696	$6,322,868	$492,966	$540,588	$286,094	$137,490	$221,567	$795,061	$67,890,330

RELATIONSHIP OF OBLIGATIONS TO OUTLAYS
	Obligated balance, net, beginning			$8,400,538	$261,764	$83,179	$57,906	$20,452	$39,095	$55,215	$446,685	$9,364,834
	Obligated balance, net, ending
		Accounts receivable		(1,336,364)	(1,107)	(475)	—	(35)	—	—	(6,645)	(1,344,626)
		Undelivered orders		5,529,146	77,114	43,145	33,279	11,191	31,216	18,416	484,041	6,227,548
		Accounts payable		3,204,978	253,276	27,543	31,911	15,927	8,587	39,833	46,849	3,628,904
	Outlays
		Disbursements		57,637,954	4,833,741	469,585	511,967	268,294	133,585	211,268	627,485	64,693,879
		Collections		(3,622,638)	(2,379,098)	(8,462)	(82,255)	(2,058)	(10,812)	(192,397)	(194,858)	(6,492,578)
	Total outlays			54,015,316	2,454,643	461,123	429,712	266,236	122,773	18,871	432,627	58,201,301
	Offsetting receipts			(1,542,933)	(6,539)	—	—	—	—	—	—	(1,549,472)

Net outlays				$52,472,383	$2,448,104	$461,123	$429,712	$266,236	$122,773	$18,871	$432,627	$56,651,829

DEFERRED MAINTENANCE

The U.S. Department of Labor, Employment and Training Administration (ETA) maintains 122 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 2001 to 2005 is presented below.

image of summary of deferred maintenance graph

Text only

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 (WCF) was established to provide obligational authority, without fiscal year limitation, 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, 2005 and 2004 is as follows:

(Dollars in thousands)			2005	2004
BALANCE SHEET
Assets
	Funds with U.S. Treasury		$31,582	$28,180
	Accounts receivable, net of allowance		3,636	3,647
	Property, plant and equipment		28,352	26,695

		Total assets	$63,297	$58,522

Liabilities and Net Position
	Accounts payable		$16,975	$14,496
	Accrued leave		4,027	4,192
	Future workers' compensation benefits		2,930	2,562
	Other liabilities		3,408	3,716
		Total liabilities	27,340	24,966
	Cumulative results of operations		35,957	33,556

		Total liabilities and net position	$63,297	$58,522


STATEMENT OF NET COST

Cost
	Intra-governmental		$55,980	$51,798
	With the public		99,703	87,624

			155,683	139,422

Earned
	Departmental Management		(39,679)	(36,449)
	Employment Standards Administration		(36,835)	(33,419)
	Employment and Training Administration		(23,638)	(21,913)
	Occupational Safety and Health Administration		(21,722)	(20,109)
	Bureau of Labor Statistics		(15,960)	(13,801)
	Mine Safety and Health Administration		(11,087)	(9,121)
	Other revenues		(1,216)	715
		Total revenues	(150,137)	(134,097)

	Net costs of operations		$5,325	$5,325


STATEMENT OF CHANGES IN NET POSITION

Net costs of operations			$(5,546)	$(5,325)
Imputed financing			4,947	4,865
Transfers-in			3,000	3,000
Net position, beginning of period			33,556	31,016

Net position, ending of period			$35,957	$33,556

INTRA-GOVERNMENTAL ASSETS

Intra-governmental assets at September 30, 2005 consisted of the following:

(Dollars in thousands)		Funds with U.S. Treasury	Investments	Interest Receivable	Accounts Receivable	Advanced
Trading partner
	Department of Agriculture	—	—	—	$175,283	—
	Department of Commerce	—	—	—	31,317	10,812
	Department of Interior	—	—	—	141,357	—
	Department of Justice	—	—	—	181,220	—
	Department of the Navy	—	—	—	625,353	—
	United States Postal Service	—	—	—	296,418	—
	Department of State	—	—	—	17,558	—
	Department of the Treasury	9,219,660	54,952,644	637,443	122,168	—
	Department of the Army	—	—	—	471,871	—
	Office of Personnel Management	—	—	—	4,136	—
	Social Security Administration	—	—	—	55,959	—
	U.S. Nuclear Regulatory Commission	—	—	—	1,894	—
	Smithsonian Institute	—	—	—	1,825	—
	Department of Veterans Affairs				362,389
	General Services Administration	—	—	—	34,877	—
	National Science Foundation	—	—	—	284	—
	Department of the Air Force	—	—	—	323,880	—
	Tennessee Valley Authority				84,364
	Environmental Protection Agency	—	—	—	8,624	—
	Department of Transportation	—	—	—	220,846	—
	Department of Homeland Security	—	—	—	365,092	—
	Agency for International Development	—	—	—	8,890	—
	Small Business Administration	—	—	—	7,421	—
	Department of Health and Human Services	—	—	—	55,386	—
	National Aeronautics and Space Administration	—	—	—	15,340	—
	Department of Housing and Urban Development				17,551
	Department of Energy	—	—	—	18,629	—
	Corps of Engineers				46,851
	Department of Education	—	—	—	3,907	—
	Department of Defense				186,491
	Other	—	—	—	104,089	—

		$9,219,660	$54,952,644	$637,4430	$3,991,270	$10,812

INTRA-GOVERNMENTAL LIABILITES

Intra-governmental liabilities at September 30, 2005 consisted of the following:

(Dollars in thousands)		Accounts Payable	Advances from U.S. Treasury	Other
Trading partner
	Department of Agriculture	$248	$-	$-
	Department of Commerce	130	—	—
	Department of Interior	4	—	—
	Department of Justice	727	—	—
	United States Postal Service	119	—	44,347
	Department of State	87	—	—
	Department of the Treasury	307	9,186,557	—
	Office of Personnel Management	682	—	7,255
	Social Security Administration	202	—	23
	Department of Veterans Affairs	301	—	—
	General Services Administration	10,666	—	833
	Railroad Retirement Board	—	—	94,820
	Department of Homeland Security	50	—	—
	Department of Health and Human Services	1,123	—	3
	Department of Energy	—	—	300
	Department of Education	250	—	—
	Treasury General Fund	—	—	58,999
	Other	1,533	—	(479)

		$16,429	$9,186,557	$206,101

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, 2005 consisted of the following:

(Dollars in thousands)		Earned Revenue

Trading partner
	Department of Agriculture	$107,087
	Department of Commerce	17,016
	Department of Interior	87,423
	Department of Justice	97,511
	Department of the Navy	399,477
	United States Postal Service	922,778
	Department of State	8,713
	Department of the Treasury	99,401
	Department of the Army	438,914
	Office of Personnel Management	2,567
	Social Security Administration	24,388
	U.S. Nuclear Regulatory Commission	948
	Smithsonian Institution	685
	Department of Veterans Affairs	167,113
	General Services Administration	16,220
	National Science Foundation	137
	Department of the Air Force	198,779
	Tennessee Valley Authority	55,366
	Environmental Protection Agency	3,983
	Department of Transportation	106,578
	Department of Homeland Security	177,638
	Agency for International Development	3,436
	Small Business Administration	4,366
	Department of Health and Human Services	29,175
	National Aeronautics and Space Administration	6,024
	Department of Housing and Urban Development	7,953
	Department of Energy	10,768
	Department of Education	19,048
	Corps of Engineers	20,485
	Department of Defense	88,334
	Other	57,399

		$3,179,710

INTRA-GOVERNMENTAL NON-EXCHANGE

Intra-governmental non-exchange revenue for the year ended September 30, 2005 consisted of the following:

(Dollars in thousands)		Interest	Taxes
Trading partner
	Department of the Treasury	$2,543,014	—
	Treasury General Fund	—	7,420,539

		$2,543,014	$7,420,539