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 |
|