DOL Annual Report, Fiscal Year 2004
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 2004 and 2003. 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, 2004

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

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.

Condition assessment surveys are conducted every three years at each Job Corps center, one third of
the centers each year, 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 total estimated cost of deferred maintenance for the most recent surveys of the Job Corps centers
for fiscal years 2000 to 2004 is presented below. Amounts reported in fiscal years 2003 and 2004 reflect
a change in estimation methods.

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 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 an for the years ended September 30, 2004 and
2003 is as follows:

INTRA-GOVERNMENTAL ASSETS

Intra-governmental assets at September 30, 2004 consisted of the following:

INTRA-GOVERNMENTAL LIABILITES

Intra-governmental liabilities at September 30, 2004 consisted of the following:

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, 2004 consisted of the following:

INTRA-GOVERNMENTAL NON-EXCHANGE

Intra-governmental non-exchange revenue for the year ended September 30, 2004 consisted of the following: