DOL Annual Report, Fiscal Year 2005 - Principal Financial Statements

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November 9, 2008 DOL Home > About DOL > Annual Report 2005 > Principal Financial Statements

DOL Annual Report, Fiscal Year 2005
Performance and Accountability Report

Principal Financial Statements Included in This Report

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 2005.

A. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2005 consisted of the following:

(Dollars in thousands)			Employment and Training Administration	Employment Standards Administration	Occupational Safety and Health Administration	Bureau of Labor Statistics	Mine Safety and Health Administration	Employee Benefits Security Administration	Veterans' Employment and Training	Other Departmental Programs	Eliminations	Total

CROSSCUTTING PROGRAMS
Income maintenance
	Intra-governmental		$213,372	$832,659	$—	$—	$—	$8,284	$—	$2,050	$(31,667)	$1,024,698
	With the public		36,697,266	7,627,930	—	—	—	17,179	—	3,291	10,330	44,355,996
Gross cost			36,910,638	8,460,589	—	—	—	25,463	—	5,341	(21,337)	45,380,694
	Intra-governmental earned revenue		(808,541)	(2,354,837)	—	—	—	—	—	—	21,337	(3,142,041)
	Public earned revenue		(2,369)	—	—	—	—	—	—	—	—	(2,369)
Less earned revenue			(810,910)	(2,354,837)	—	—	—	—	—	—	21,337	(3,144,410)
		Net program cost	36,099,728	6,105,752	—	—	—	25,463	—	5,341	—	42,236,284
Employment and training
	Intra-governmental		61,766	—	—	—	—	—	10,004	238	(26,411)	45,597
	With the public		5,753,511	—	—	—	—	—	201,001	601	26,411	5,981,524
Gross cost			5,815,277	—	—	—	—	—	211,005	839	—	6,027,121
	Intra-governmental earned revenue		(17,315)	—	—	—	—	—	—	—	—	(17,315)
	Public earned revenue		(422)	—	—	—	—	—	—	—	—	(422)
Less earned revenue			(17,737)	—	—	—	—	—	—	—	—	(17,737)
		Net program cost	5,797,540	—	—	—	—	—	211,005	839	—	6,009,384
Labor, employment and pension standards
	Intra-governmental		—	114,598	—	—	—	39,970	629	32,126	(48,276)	139,047
	With the public		—	236,175	—	—	—	94,890	12,019	193,804	48,276	585,164
Gross cost			—	350,773	—	—	—	134,860	12,648	225,930	—	724,211
	Intra-governmental earned revenue		—	111	—	—	—	(9,425)	—	—	—	(9,314)
	Public earned revenue		—	—	—	—	—	(546)	—	—	—	(546)
Less earned revenue			—	111	—	—	—	(9,971)	—	—	—	(9,860)
		Net program cost	—	350,884	—	—	—	124,889	12,648	225,930	—	714,351
Worker safety and health
	Intra-governmental		—	—	110,857	—	94,390	—	—	—	(44,792)	160,455
	With the public		—	—	388,985	—	203,934	—	—	—	44,736	637,655
Gross cost			—	—	499,842	—	298,324	—	—	—	(56)	798,110
	Intra-governmental earned revenue		—	—	(1,645)	—	(60)	—	—	—	56	(1,649)
	Public earned revenue		—	—	(1,250)	—	(791)	—	—	—	—	(2,041)
Less earned revenue			—	—	(2,895)	—	(851)	—	—	—	56	(3,690)
		Net program cost	—	—	496,947	—	297,473	—	—	—	—	794,420

OTHER PROGRAMS
Statistics
	Intra-governmental		—	—	—	177,019	—	—	—	—	(16,423)	160,596
	With the public		—	—	—	354,656	—	—	—	—	16,423	371,079
Gross cost			—	—	—	531,675	—	—	—	—	—	531,675
	Intra-governmental earned revenue		—	—	—	(4,057)	—	—	—	—	—	(4,057)
	Public earned revenue		—	—	—	(2,607)	—	—	—	—	—	(2,607)
Less earned revenue			—	—	—	(6,664)	—	—	—	—	—	(6,664)
		Net program cost	—	—	—	525,011	—	—	—	—	—	525,011

Cost not assigned to programs			—	—	—	—	—	—	—	98,304	(3,060)	95,244
	Less earned revenue not
	attributed to programs		—	—	—	—	—	—	—	(13,860)	3,060	(10,800)
		Net cost not assigned to programs	—	—	—	—	—	—	—	84,444	—	84,444

Net cost of operations			$41,897,268	$6,456,636	$496,947	$525,011	$297,473	$150,352	$223,653	$316,554	$—	$50,363,894

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

Net cost of the Employment and Training Administration for the year ended September 30, 2005 consisted of the following:

(Dollars in thousands)			Employment Security	Training and Employment Programs	Eliminations	Total

CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$31,988,265	$54	$—	$31,988,319
	Grants		4,549,457	—	—	4,549,457
	Interest		2,699	—	—	2,699
	Other		369,876	287	—	370,163
Gross cost			36,910,297	341	—	36,910,638
	Less earned revenue		(810,910)	—	—	(810,910)
		Net program cost	36,099,387	341	—	36,099,728
Employment and training
	Benefits		—	25,360	—	25,360
	Grants		—	5,480,361	—	5,480,361
	Other		—	313,966	(4,410)	309,556
Gross cost			—	5,819,687	(4,410)	5,815,277
	Less earned revenue		—	(22,147)	4,410	(17,737)
		Net program cost	—	5,797,540	—	5,797,540

Net cost of operations			$36,099,387	$5,797,881	$—	$41,897,268

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2005 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		$7,493,735	$—	$—	$—	$(1,702)	$7,492,033
	Interest		674,894	—	—	—	—	674,894
	Other		293,662	—	—	—	—	293,662
Gross cost			8,462,291	—	—	—	(1,702)	8,460,589
	Less earned revenue		(2,356,539)	—	—	—	1,702	(2,354,837)
		Net program cost	6,105,752	—	—	—	—	6,105,752
Labor, employment and pension standards
	Benefits		—	12,100	26,328	6,456	—	44,884
	Grants		—	—	13	—	—	13
	Other		—	82,406	179,639	43,831	—	305,876
Gross cost			—	94,506	205,980	50,287	—	350,773
	Less earned revenue		—	—	111	—	—	111
		Net program cost	—	94,506	206,091	50,287	—	350,884

Net cost of operations			$6,105,752	$94,506	$206,091	$50,287	$—	$6,456,636

Schedules D, E and F present detailed cost and revenue information by suborganization (responsibility segment) for programs in Deparment, 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 2004.

D. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2004 consisted of the following:

(Dollars in thousands)			Employment and Training Administration	Employment Standards Administration	Occupational Safety and Health Administration	Bureau of Labor Statistics	Mine Safety and Health Administration	Employee Benefits Security Administration	Veterans' Employment and Training	Other Departmental Programs	Eliminations	Total

CROSSCUTTING PROGRAMS
Income maintenance
	Intra-governmental		$211,805	$782,018	$—	$—	$—	$4,666	$—	$4,278	$(29,816)	$972,951
	With the public		46,152,478	4,285,156	—	—	—	10,776	—	8,755	7,534	50,464,699
Gross cost			46,364,283	5,067,174	—	—	—	15,442	—	13,033	(22,282)	51,437,650
	Intra-governmental earned revenue		(899,561)	(2,394,786)	—	—	—	—	—	(21)	22,282	(3,272,086)
	Public earned revenue		(2,300)	—	—	—	—	—	—	—	—	(2,300)
Less earned revenue			(901,861)	(2,394,786)	—	—	—	—	—	(21)	22,282	(3,274,386)
		Net program cost	45,462,422	2,672,388	—	—	—	15,442	—	13,012	—	48,163,264
Employment and training
	Intra-governmental		56,263	—	—	—	—	—	8,639	2,320	(22,580)	44,642
	With the public		6,164,127	—	—	—	—	—	197,709	5,054	22,485	6,389,375
Gross cost			6,220,390	—	—	—	—	—	206,348	7,374	(95)	6,434,017
	Intra-governmental earned revenue		(16,876)	—	—	—	—	—	—	—	95	(16,781)
	Public earned revenue		(359)	—	—	—	—	—	—	—	—	(359)
Less earned revenue			(17,235)	—	—	—	—	—	—	—	95	(17,140)
		Net program cost	6,203,155	—	—	—	—	—	206,348	7,374	—	6,416,877
Labor, employment and pension standards
	Intra-governmental		—	107,613	—	—	—	39,486	518	32,127	(42,725)	137,019
	With the public		—	227,619	—	—	—	109,490	11,664	171,911	42,725	563,409
Gross cost			—	335,232	—	—	—	148,976	12,182	204,038	—	700,428
	Intra-governmental earned revenue		—	59	—	—	—	(9,804)	—	(154)	—	(9,899)
	Public earned revenue		—	(1,029)	—	—	—	(547)	—	—	—	(1,576)
Less earned revenue			—	(970)	—	—	—	(10,351)	—	(154)	—	(11,475)
		Net program cost	—	334,262	—	—	—	138,625	12,182	203,884	—	688,953
Worker safety and health
	Intra-governmental		—	—	114,460	—	90,874	—	—	227	(41,865)	163,696
	With the public		—	—	391,575	—	204,182	—	—	572	41,865	638,194
Gross cost			—	—	506,035	—	295,056	—	—	799	—	801,890
	Intra-governmental earned revenue		—	—	(2,352)	—	(11)	—	—	—	—	(2,363)
	Public earned revenue		—	—	(1,839)	—	(1,005)	—	—	—	—	(2,844)
Less earned revenue			—	—	(4,191)	—	(1,016)	—	—	—	—	(5,207)
		Net program cost	—	—	501,844	—	294,040	—	—	799	—	796,683

OTHER PROGRAMS
Statistics
	Intra-governmental		—	—	—	179,644	—	—	—	454	(14,549)	165,549
	With the public		—	—	—	356,809	—	—	—	1,198	14,549	372,556
Gross cost			—	—	—	536,453	—	—	—	1,652	—	538,105
	Intra-governmental earned revenue		—	—	—	(4,197)	—	—	—	—	—	(4,197)
	Public earned revenue		—	—	—	(1,307)	—	—	—	—	—	(1,307)
Less earned revenue			—	—	—	(5,504)	—	—	—	—	—	(5,504)
		Net program cost	—	—	—	530,949	—	—	—	1,652	—	532,601

Cost not assigned to programs			—	—	—	—	—	—	—	100,383	(1,662)	98,721
	Less earned revenue not attributed to programs		—	—	—	—	—	—	—	(22,305)	1,662	(20,643)
		Net cost not assigned to programs	—	—	—	—	—	—	—	78,078	—	78,078
												—
Net cost of operations			$51,665,577	$3,006,650	$501,844	$530,949	$294,040	$154,067	$218,530	$304,799	$—	$56,676,456

E. Consolidating Statement of Net Cost — Employment and Training Administration

Net cost of the Employment and Training Administration for the year ended September 30, 2004 consisted of the following:

(Dollars in thousands)			Employment Security	Training and Employment Programs	Eliminations	Total

CROSSCUTTING PROGRAMS
Income maintenance
	Benefits		$41,431,384	$63	$—	$41,431,447
	Grants		4,563,342	—	—	4,563,342
	Interest		3,421	—	—	3,421
	Other		365,837	236	—	366,073
Gross cost			46,363,984	299	—	46,364,283
	Less earned revenue		(901,861)	—	—	(901,861)
		Net program cost	45,462,123	299	—	45,462,422
Employment and training
	Benefits		—	(8,217)	—	(8,217)
	Grants		—	6,057,175	—	6,057,175
	Other		—	171,432	—	171,432
Gross cost			—	6,220,390	—	6,220,390
	Less earned revenue		—	(17,235)	—	(17,235)
		Net program cost	—	6,203,155	—	6,203,155

Net cost of operations			$45,462,123	$6,203,454	$—	$51,665,577

F. Consolidating Statement of Net Cost — Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2004 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		$4,150,302	$—	$—	$—	$(1,982)	$4,148,320
	Interest		650,579	—	—	—	—	650,579
	Other		268,275	—	—	—	—	268,275
Gross cost			5,069,156	—	—	—	(1,982)	5,067,174
	Less earned revenue		(2,396,768)	—	—	—	1,982	(2,394,786)
		Net program cost	2,672,388	—	—	—	—	2,672,388
Labor, employment and pension standards
	Benefits		—	10,335	22,012	4,881	—	37,228
	Grants		—	—	16	—	—	16
	Other		—	83,229	175,121	39,638	—	297,988
Gross cost			—	93,564	197,149	44,519	—	335,232
	Less earned revenue		—	—	(970)	—	—	(970)
		Net program cost	—	93,564	196,179	44,519	—	334,262

Net cost of operations			$2,672,388	$93,564	$196,179	$44,519	$—	$3,006,650