U.S. Department of Labor
Office of the Secretary

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ANNUAL REPORT FY 2001

NOTE 13 - NET POSITION

DOL's net position by fund type at September 30, 2001 consisted of the following:

(Dollars in thousands)	Revolving Fund		Trust Funds		Appropriated Funds	Eliminations		Total

Unexpended appropriations

Unobligated balance available	$	-	$	-	$2,191,957	$	-	$2,191,957

Unobligated balance unavailable	-		-		627,662	-		627,662

Undelivered orders	-		-		8,461,713	-		8,461,713
Total unexpended appropriations	-		-		11,281,332	-		11,281,332

Cumulative results of operations

Unemployment Trust Fund

Federal accounts	-		49,592,668		-	-		49,592,668

State accounts	-		37,216,952		-	-		37,216,952
	-		86,809,620		-	-		86,809,620

Longshore and Harbor Workers' Trust Fund	-		57,190		-	-		57,190

District of Columbia Trust Fund	-		5,323		-	-		5,323

Black Lung Disability Trust Fund	-		38,066		-	-		38,066

Other	12,054		5,103		78,561	-		95,718
	12,054		86,915,302		78,561	-		87,005,917
Liabilities not consuming budgetary resources:

Future workers' compensation benefits	(2,353)		-		(586,217)	2,353		(586,217)

Energy employees occupational illness compensation benefits	-		-		(3,200,000)	-		(3,200,000)

Advances from U.S. Treasury	-		(7,253,557)		-	-		(7,253,557)

Accrued benefits	-		(110,647)		-	-		(110,647)

Accrued annual leave	(4,004)		-		(89,234)	-		(93,238)

Other	(457)		(37,272)		(69,968)	1,339		(106,358)
	(6,814)		(7,401,476)		(3,945,419)	3,692		(11,350,017)

Assets not providing budgetary resources:

Due from Federal agencies for: UCFE and UCX benefits	-		194,765		-	(425)		194,340

Workers' compensation benefits	-		-		3,309,113	(457)		3,308,656

Due from reimbursable employers for unemployment compensation	-		326,373		-	-		326,373

Net state unemployment taxes receivable	-		165,847		-	-		165,847

Net benefit overpayment receivable	-		165,719		20,960	-		186,679

Interest receivable	-		1,435,816		2,897	-		1,438,713

Other	2,848		5,055		14,927	(2,810)		20,020
	2,848		2,293,575		3,347,897	(3,692)		5,640,628

Net investment in capitalized assets	22,364		8		755,314	-		777,686

Total cumulative results of operations	30,452		81,807,409		236,353	-		82,074,214
	$30,452		$81,807,409		$11,517,685	$	-	$93,355,546
	$30,452		$81,807,409		$11,517,685			$93,355,546

DOL's net position by fund type at September 30, 2001 consisted of the following:

(Dollars in thousands)	Revolving Funds		Trust Funds		Appropriated Funds	Eliminations		Total

Unexpended appropriations

Unobligated balance available	$	-	$	-	$1,615,730	$	-	$1,615,730

Unobligated balance unavailable	-		-		714,171	-		714,171

Undelivered orders	-		-		7,765,162	-		7,765,162
Total unexpended appropriations	-		-		10,095,063	-		10,095,063

Cumulative results of operations

Unemployment Trust Fund

Federal accounts	-		31,881,932		-	-		31,881,932

State accounts	-		53,152,562		-	-		53,152,562
	-		85,034,494		-	-		85,034,494

Longshore and Harbor Workers' Trust Fund	-		57,053		-	-		57,053

District of Columbia Trust Fund	-		4,341		-	-		4,341

Black Lung Disability Trust Fund	-		22,406		-	-		22,406

Other	14,333		9,528		77,663	-		101,524
	14,333		85,127,822		77,663	-		85,219,818

Liabilities not consuming budgetary resources:

Future workers' compensation benefits	(2,801)		-		(561,106)	2,801		(561,106)

Advances from U.S. Treasury	-		(6,748,557)		-	-		(6,748,557)

Accrued benefits	-		(111,781)		-	-		(111,781)

Accrued annual leave	(3,749)		-		(85,673)	-		(89,422)

Other	(467)		(38,342)		(67,664)	934		(105,539)
	(7,017)		(6,898,680)		(714,443)	3,735		(7,616,405)

Assets not providing budgetary resources:

Due from Federal agencies for: UCFE and UCX benefits	-		198,545		-	-		198,545

Workers' compensation benefits	-		-		3,191,592	(467)		3,191,125

Due from reimbursable employers for unemployment compensation	-		287,134		-	-		287,134

Net state unemployment taxes receivable	-		244,838		-	-		244,838

Net benefit overpayment receivable	-		146,336		14,841	-		161,177

Interest receivable	-		1,417,072		2,719	-		1,419,791

Other	3,291		1,912		15,428	(3,268)		17,363
	3,291		2,295,837		3,224,580	(3,735)		5,519,973

Net investment in capitalized assets	16,660		9		722,135	-		738,804

Total cumulative results of operations	27,267		80,524,988		3,309,935	-		83,862,190
	$27,267		$80,524,988		$13,404,998	$	-	$93,957,253
	$27,267		$80,524,988		$13,404,998			$93,957,253

NOTE 14 - PENSION EXPENSE

Pension expense in 2001 consisted of the following:

(Dollars in thousands)	Employer Contributions	Accumulated Costs Imputed by OPM	Total Year Expense
Civil Service Retirement System	$40,865	$42,435	$83,300

Federal Employees' Retirement System	51,618	(535)	51,083

Thrift Savings Plan	19,676	-	19,676

	$112,159	$41,900	$154,059

Pension expense in 2000 consisted of the following:

(Dollars in thousands)	Employer Contributions	Accumulated Costs Imputed by OPM	Total Year Expense
Civil Service Retirement System	$41,045	$39,626	$80,671

Federal Employees' Retirement System	46,136	(1,660)	44,476

Thrift Savings Plan	17,755	-	17,755

	$104,936	$37,966	$142,902

NOTE 15 - PROGRAM COSTS

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 2001.

Cost and revenue by suborganization for the ten outcome goals adopted in the Department's Annual Performance Plan for FY 2001, 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 2001 is presented in Schedule E and intra-governmental cost and revenue information by budget function for 2001 is presented in Schedule F.

NOTE 15 - PROGRAM COSTS

A . 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)	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	23,123,099	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	(406,726)	(2,190,211)	-		-		-		-		-		-	26,598			(2,570,342)

Net program cost	31,910,618	(2,896,068)	-		-		-		-		-		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	5,666100	-	-		-		-		-		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	-	-	353,085		-		195,802		-		-		271	38,363			587,521

Total cost	-	-	441,378		-		277,845		-		-		364	-			719,587

Less earned revenue	-	-	(2,127)		-		(897)		-		-		-	-			(3,024)

Net program cost	-	-	$441378		-		276,948		-		-		364	-			716,563

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	-	-	-		456,309		-		-		-		-	-			459,309

Cost not assigned to programs	-	-	-		-		-		-		-		95,531	(7,083)			88,448

Less earned revenue not attributed to programs	-	-	-		-		-		-		-		(32,695)	7,083			(25,612)

Net cost not assigned to programs	-	-	-		-		-		-		-		62,836	-			62,836

Net cost assigned of operations	$37,576,718	$3,219,042	$439,251		$459,309		$276,948		$111,082		$192,806		$184,710		$	-	$42,459,866
Net cost assigned of operations	$37,576,718	$3,219,042	$439,251		$459,309		$276,948		$111,082		$192,806		$184,710				$42,459,866

B. 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
Net cost of operations	$31,982,847	$5,593,871			$37,576,718

C. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment and Standards for the year ended September 30, 2001 consisted of the following:

(Dollars in Thousands)	Workers' Compensation Programs	Office of Federal Contract Compliance	Wage and Hour Division	Office of Labor Management Standards	Eliminations	Total

CROSSCUTTING PROGRAMS

Income maintenance

Benefits	4,351,196	-	-	-	(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

D. Consolidating Statement of Net Cost by Outcome Goal

Net cost by outcome goal for the year ended September 30, 2001 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		Welfare Benfits Administration		Pension and Employment and Training	Veterans' Departmental Programs	Other Eliminations		Total
Increase employment, earnings and assistance	$3,004,859	$	-	$	-	$	-	$	-	$	-	$188,566	19,119	$	-	$3,212,544

Less earned revenue	(693)	-		-		-		-		-		-	-	-		(693)

Net program cost	3,004,166	-		-		-		-		-		188,566	19,119	-		3,211,851

Assist youth in making transition to work	2,677,694	-		-		-		-		-		-	1,770	-		2,679,464

Less earned revenue	(8,531)	-		-		-		-		-		-	-	-		(8,5311)

Net program cost	2,669,163	-		-		-		-		-		-	1,770	-		2,670,933

Provide information and analysis on the U.S. economy	-	-		-		470,659		-		-		-	3,735	(6,521)		467,873

Less earned revenue	-	-		-		(11,350)		-		-		-	-	6,521		(4,829)

Net program cost	-	-		-		459,309		-		-		-	3,735	-		463,044

Increase compliance with worker protection laws	-	225,811		-		-		-		75,270		-	6,746	-		307,827

Less earned revenue	-	(2,340)		-		-		-		(6,346)		-	-	-		(8,686)

Net program cost	-	223,471		-		-		-		68,924		-	6,764	-		299,141

Protect worker benefits	31,249,600	5,091,967		-		-		-		45,727		-	47,233	(26,598)		36,407,929

Less earned revenue	(406,739)	(2,190,465)		-		-		-		(3,569)		-	-	26,598		(2,574,175)

Net program cost	30,842,861	2,901,502		-		-		-		42,158		-	47,233	-		33,833754

Provide worker retraining	1,055,406	-		-		-		-		-		-	537	-		1,055,943

Less earned revenue	(192)	-		-		-		-		-		-	-	-		(192)

Net program cost	1,055,214	-		-		-		-		-		-	537	-		1,055,751

Reduce workplace injuries, illnesses and fatalities	-	-		441,378		-		277,845		-		-	7,395	-		726,618

Less earned revenue	-	-		(2,127)		-		(897)		-		-	-	-		(3,024)

Net program cost	-	-		439,251		-		276,948		-		-	7,395	-		723,594

Foster equal opportunity workplaces	-	94,069		-		-		-		-		4,240	9,372	-		107,681

Less earned revenue	-	-		-		-		-		-		-	-	-		-

Net program cost	-	94,069		-		-		-		-		4,240	9,372	-		107,681

Support a greater balance between work and family	5,326	-		-		-		-		-		-	2,531	-		7,857

Less earned revenue	(12)	-		-		-		-		-		-	-	-		(12)

Net program cost	5,314	-		-		-		-		-		-	2,531	-		7,845

Reduce exploitation of child labor and address international labor standards issues	-	-		-		-		-		-		-	45,407	-		45,407

Less earned revenue	-	-		-		-		-		-		-	-	-		-

Net program cost	-	-		-		-		-		-		-	45,407	-		45,407

Cost not assigned to goals	-	-		-		-		-		-		-	73,560	(7,083)		66,477

Less earned revenue not attributed to goals	-	-		-		-		-		-		-	(32,695)	7,083		(25,612)

Net cost not assigned to goals	-	-		-		-		-		-		-	40,865	-		40,865

Net cost of operations	$37,576,718	$3,219,042		$439,251		$459,309		$276,948		$11,082		$192,806	$184,710	-		$42,459,866

E. Consolidating Statement of Net Cost by Budget Functions

Net cost by bugdet function for the year ended September 30, 2001 consisted of the following:

(Dollars in Thousands)	Natural Resoures Environment		Education, Training and Employment	Health		Income Secuity	National Defense	Veterans' Benefits and Sevicces		General Government		Totals

CROSSCUTTING PROGRAMS

Income maintenance

Intra-governmental	$	-	$54,503	$	-	$753,328	$920	$	-	$	-	$808,751

With the public	-		178,063	-		34,822,299	1,610,628	-		-		36,609,990


Total cost	-		232,566	-		35,575,627	1,610,548	-		-		37,418,741

Less earned revenue	-		(2,628)	-		(2,567,714)	-	-		-		(2,856,399)

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	-		47,925	-	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	517		31,355	555,649		-	-	-		-		587,521

Total cost	517		41,131	677,939		-	-	-		-		719,587

Less earned revenue	-		-	(3,024)		-	-	-		-		(3,024)

Net program cost	517		41,131	674,915		-	-	-		-		716,563

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	-		88,448	-	-		-		45

Less earned revenue not attributed to programs	-		(25,612)	-		-	-	-		-		(25,612)

Net cost not assigned to programs	-		62,791	-		62,836	-	-		-		45

Net cost of operations	$ 517		$ 6,838,488	$674,915		$33,148,800	$1,610,548	$186,553		$45		$42,459,866

F. 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)

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 2000.

Detailed cost and revenue information by budget function for 2000 is presented in Schedule J and intra-governmental cost and revenue information by budget function for 2000 is presented in Schedule K.

G. Consolidating Statement of Net Cost by Suborganization

Net cost by suborganization for the year ended September 30, 2000 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 Benfits Administration		Veterans' Employment and Training		Other Departmental Programs	Eliminations		Total

CROSSCUTTING PROGRAMS

Income maintenance

Intra-governmental	$199,348	$593,795	$	-	$	-	$	-	$	-	$	-	$ 14, 703	$ (25,065)		$782,781

With the public	24,658,897	2,627,162	-		-		-		-		-		26,583	(16)		27,312,626

Total cost	24,858,245	3,220,957	-		-		-		-		-		41,286	(25,081)		28,095,407

Less earned revenue	(438,178)	(2,067,236)	-		-		-		-		-		-	25,081		(2,480,333)

Net program cost	24,420,067	1,153,721	-		-		-		-		-		41,286	-		25,615,074

Employment and training

Intra-governmental	66,497	-	-		-		-		-		9,944		1,379	(34,4500		43,370

With the public	5,308,589	-	-		-		-		-		176,265		3,505	34,247		5,522,606

Total cost	5,375,086	-	-		-		-		-		186,209		4,884	(203)		5,565,976

Less earned revenue	(1,360)	-	-		-		-		-		-		-	203		(1,157)

Net program cost	5,373,726	-	-		-		-		-		186,209		4,884	-		5,564,819

Labor, employment and pension standards

Intra-governmental	-	90,409	-		-		-		34,462		-		12,872	(34,489)		103,254

With the public	-	218,198	-		-		-		90,296		-		62,319	34,420		405,233

Total cost	-	308,607	-		-		-		124,758		-		75,191	(69)		508,487

Less earned revenue	-	(1,251)	-		-		-		(7,462)		-		-	69		(8,644)

Net program cost	-	307,356	-		-		-		117,296		-		75,191	-		499,843

Worker safety and health

Intra-governmental	-	-	84,577		-		76,935		-		-		69	(38,226)		123,355

With the public	-	-	335,820		-		209,010		-		-		202	38,214		583,246

Total cost	-	-	420,397		-		285,945		-		-		271	(12)		706,601

Less earned revenue	-	-	(2,989)		-		(222)		-		-		-	12		(3,199)

Net program cost	-	-	417,408		-		285,723		-		-		271	-		703,402

OTHER PROGRAMS

Statistics

Intra-governamental	-	-	-		154,849		-		-		-		-	(16,501)		138,348

With the public	-	-	-		290,075		-		-		-		-	10,510		300,585

Total cost	-	-	-		444,924		-		-		-		-	(5,991)		438,933

Less earned revenue	-	-	-		(15,964)		-		-		-		-	5,991		(9,973)

Net program cost	-	-	-		428,960		-		-		-		-	-		428,960

Cost not assigned to programs	-	-	-		-		-		-		-		70,542	(4,136)		66,406

Less earned revenue not attributed to programs	-	-	-		-		-		-		-		(26,963)	4,136		(22,827)

Net cost not assigned to programs	-	-	-		-		-		-		-		43,579	-		43,579

Net cost of operations	$ 29,793,793	$ 1,461,077	$ 417,408		$428,960		$ 285,723		$ 117,296		$ 186,209		$ 165,211	$	-	$ 32,855,677
Net cost of operations	$ 29,793,793	$ 1,461,077	$ 417,408		$428,960		$ 285,723		$ 117,296		$ 186,209		$ 165,211			$ 32,855,677

H. Consolidating Statement of Net Cost - Employment and Training Administration

Net cost of the Employment and Training Administration for the year ended September 30, 2000 consisted of the following:

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

CROSSCUTTING PROGRAMS

Income maintenance

Benefits	$21,137,613	$38	$	-	$21,137,651

Grants	3,594,435	-	-		3,594,435

Interest	3,316	-	-		3,316

Other	122,624	219	-		122,843

Total cost	24,857,988	257	-		24,858,245

Less earned revenue	(438,178)	-	-		(438,178)

Net program cost	24,419,810	257	-		24,420,067

Employment and training

Benefits	2,393	51,103	-		53,496

Grants	153,941	4,939,083	-		5,093,024

Other	22,780	205,786	-		228,566

Total cost	179,114	5,195,972	-		5,375,086

Less earned revenue	-	(1,360)	-		(1,360)

Net program cost	179,114	5,194,612	-		5,373,726

Net cost of operations	$24,598,924	$5,194,869	$	-	$29,793,793
Net cost of operations	$24,598,924	$5,194,869			$29,793,793

I. Consolidating Statement of Net Cost - Employment Standards Administration

Net cost of the Employment Standards Administration for the year ended September 30, 2000 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	$2,520,560	$	-	$	-	$	-	$(1,335)		$2,519,225

Interest	541,117	-		-		-		-		541,117

Other	160,615	-		-		-		-		160,615

Total cost	3,222,292	-		-		-		(1,335)		3,220,957

Less earned revenue	(2,068,571)	-		-		-		1,335		(2,067,236)

Net program cost	1,153,721	-		-		-		-		1,153,721

Labor, employment and pension standards

Benefits	-	12,768		26,326		5,837		-		44,931

Other	-	75,786		156,568		31,322		-		263,676

Total cost	-	88,554		182,894		37,159		-		308,607
Less earned revenue	-	-		(1,251)		-		-		(1,251)

Net program cost	-	88,554		181,643		37,159		-		307,356

Net cost of operations	$1,153,721	$88,554		$181,643		$37,159		$	-	$1,461,077
Net cost of operations	$1,153,721	$88,554		$181,643		$37,159				$1,461,077

J. Consolidating Statement of Net Cost by Budget Function

Net cost by budget function for the year ended September 30, 2000 consisted of the following:

(Dollars in Thousands)	Natural Resources and Enviroment		Education Training and Employment	Health		Income Security	General Government		Totals

CROSSCUTTING PROGRAMS

Income maintenance

Intra-governmental	$	-	$55,388	$	-	$727,393	$	-	$782,781

With the public	-		191,803	-		27,120,823	-		27,312,626

Total cost	-		247,191	-		27,848,216	-		28,095,407

Less earned revenue	-		(2,608)	-		(2,477,725)	-		(2,480,333)

Net program cost	-		244,583	-		25,370,491	-		25,615,074

Employment and training

Intra-governmental	-		43,366	-		4	-		43,370

With the public	-		5,368,398	-		154,208	-		5,522,606

Total cost	-		5,411,764	-		154,212	-		5,565,976

Less earned revenue	-		(1,157)	-		-	-		(1,157)

Net program cost	-		5,410,607	-		154,212	-		5,564,819

Labor, employment and pension standards

Intra-governmental	-		78,021	-		25,233	-		103,254

With the public	-		315,026	-		90,207	-		405,233

Total cost	-		393,047	-		115,440	-		508,487

Less earned revenue	-		(1,251)	-		(7,393)	-		(8,644)

Net program cost	-		391,796	-		108,047	-		499,843

Worker safety and health

Intra-governmental	-		8,774	114,581		-	-		123,355

With the public	489		31,002	551,755		-	-		583,246

Total cost	489		39,776	666,336		-	-		706,601

Less earned revenue	-		-	(3,199)		-	-		(3,199)

Net program cost	489		39,776	663,137		-	-		703,402

OTHER PROGRAMS

Statistics

Intra-governmental	-		138,348	-		-	-		138,348

With the public	-		300,585	-		-	-		300,585

Total cost	-		438,933	-		-	-		438,933

Less earned revenue	-		(9,973)	-		-	-		(9,973)

Net program cost	-		428,960	-		-	-		428,960

Cost not assigned to programs	-		66,407	-		-	(1)		66,406

Less earned revenue not attributed to programs	-		(22,827)	-		-	-		(22,827)

Net cost not assigned to programs	-		43,580	-		-	(1)		43,579

Net cost of operations	$489		$6,559,302	$663,137		$25,632,750	$(1)		$32,855,677

K. Consolidating Statement of Net Cost by Budget Function (Intra-governmental)

Net intra-governmental cost by budget function for the year ended September 30, 2000 consisted of the following:

(Dollars in Thousands)	Education, Training and Employment	Health		Income Security	General Government		Total

CROSSCUTTING PROGRAMS

Income maintenance

Intra-governmental	$55,388	$	-	$727,393	$	-	$782,781

Less earned revenue	(2,577)	-		(2,476,183)	-		(2,478,760)

Net program cost	52,811	-		(1,748,790)	-		(1,695,979)

Employment and training

Intra-governmental	43,366	-		4	-		43,370

Less earned revenue	(278)	-		-	-		(278)

Net program cost	43,088	-		4	-		43,092

Labor, employment and pension standards

Intra-governmental	78,021	-		25,233	-		103,254

Less earned revenue	(20)	-		(7,393)	-		(7,413)

Net program cost	78,001	-		17,840	-		95,841

Worker safety and health

Intra-governmental	8,774	114,581		-	-		123,355

Less earned revenue	-	(1,396)		-	-		(1,396)

Net program cost	8,774	113,185		-	-		121,959

OTHER PROGRAMS

Statistics

Intra-governmental	138,348	-		-	-		138,348

Less earned revenue	(4,841)	-		-	-		(4,841)

Net program cost	133,507	-		-	-		133,507

Cost not assigned to programs

Intra-governmental	60,702	-		-	(8)		60,694

Less earned revenue not attributed to programs	(21,633)	-		-	-		(21,633)

Net cost not assigned to programs	39,069	-		-	(8)		39,061

Net cost of operations	355,250	113,185		(1,730,946)	(8)		(1,262,519)

NOTE 16 - NON-EXCHANGE REVENUE

Non-exchange revenues reported on the Consolidated Statement of Changes in Net Position in 2001 and 2000 consisted of the following:

(Dollars in thousands)	2001	2000

Employer taxes

Unemployment Trust Fund

Federal unemployment taxes	$6,937,235	$6,877,654

State unemployment taxes	19,775,275	19,712,777
	26,590,431	26,712,510

Black Lung Disability Trust Fund excise taxes	522,197	518,467
	27,234,707	27,108,898

Interest

Unemployment Trust Fund	5,764,079	5,357,153

Longshore and Harbor Workers' Trust Fund	1,891	2,458

District of Columbia Trust Fund	157	189

Panama Canal Commission Compensation Fund	6,099	6,109

Energy Employees Occupational Illness Compensation Fund	1,744	-

Black Lung Disability Trust Fund	1,296	1,332
	5,775,266	5,367,241

Assessments

Longshore and Harbor Workers' Trust Fund	133,948	132,300

District of Columbia Trust Fund	12,170	11,709

Other	595	1,742
	146,713	145,751


Reimbursement of unemployment benefits from state and local governments and non-profit organizations to the Unemployment Trust Fund	1,072,686	1,014,531
	$34,229,372	$33,636,421

NOTE 17 - TRANSFERS

Transfers from (to) other Federal agencies in 2001 and 2000 consisted of the following:

(Dollars in thousands)	2001	2000

Environmental Protection Agency	$650	$650

General Services Administration	2,802	467

From DOL general fund unexpended appropriation accounts to the DOL Working Capital Fund	3,000	3,000
	6,452	4,117

General Services Administration	(4,306)	(1,614)
	2,146	2,503

NOTE 18 - RECONCILIATION TO THE BUDGET

A reconciliation of budgetary resources, obligations incurred and outlays, as presented in the Consolidated
Statement of Budgetary Resources, to amounts included in the Budget of the United States Government for the
years ended September 30, 2001 and 2000 is shown below.

(Dollars in millions)	Budgetary Resources	Obligations Incurred	Outlays
	2001

Consolidated Statement of Budgetary Resources	$47,401	$44,386	$40,721

Pension Benefit Guaranty Corporation reported separately	12,806	1,289	(1,068)

Allocation accounts	242	181	119

Accruals not reported in the budget	(609)	(622)	-

Reclassification between obligations and outlays and receipts in the budget	(63)	(63)	(63)

Unobligated balances transferred to unavailable receipts in the budget	(38)	-	-

Eliminations made for Consolidated Financial Statements	3,739	3,739	-

Expired accounts	(443)	(112)	-

Other	(10)	7	1

Budget of the United States Government	63,025	48,805	39,710

(Dollars in millions)	Budgetary Resources	Obligations Incurred	Outlays
	2000

Consolidated Statement of Budgetary Resources	$36,957	$34,402	$32,654

Pension Benefit Guaranty Corporation reported separately	11,566	1,160	1,144

Allocation accounts	224	166	158

Accruals not reported in the budget	(278)	(278)	-

Obligations not reported in the budget	(48)	(48)	(48)

Reclassification between obligations and outlays and receipts in the budget	127	127	127

Eliminations made for Consolidated Financial Statements	3,338	3,338	-

Expired accounts	(423)	(123)	-

Other	(29)	(3)	12

Budget of the United States Government	$51,434	$38,741	$34,047

Unemployment Trust Fund receipts are reported as budget authority in the Consolidated Statement of Budgetary Resources. The portion of UTF receipts collected in the current year in excess of amounts needed to pay benefits and other valid obligations are precluded by law from being available for obligation. Therefore, these excess receipts are not classified as budgetary resources in the Consolidated Statement of Budgetary Resources, and are shown as an negative adjustment to budget authority. These excess receipts 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.

(Dollars in millions)	2001	2000
The cumulative amount of excess UTF receipts are denoted as unavailable collections in the Budget of the United States Government. The cumulative amount of these excess receipts at September 30, 1999 has been reclassified from unobligated balances, beginning, in the Consolidated Statement of Budgetary Resources for the year ended September 30, 2000 to UTF unavailable collections, beginning, for 2000 presented below.


Unemployment Trust Fund unavailable collections, beginning	$84,961	$76,219

Budget authority	33,905	32,900

Less obligations	(32,194)	(24,158)

Excess of budget authority over obligations	1,711	8,742

Unemployment Trust Fund unavailable collections, ending	$86,672	$84,961

Note 19 - CUSTODIAL REVENUES

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

Custodial revenues in 2000 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	$62,247	$(187)	$62,060	$(1,676)	$60,384

MSHA	17,705	-	17,705	3,788	21,493

PWBA	13,368	-	13,368	1,498	14,866

ESA	13,655	(1)	13,654	84	13,738
	106,975	(188)	106,787	3,694	110,481

ETA disallowed grant costs	6,425	(3,143)	3,282	20,138	23,420

Other	770	-	770	-	770
	114,170	(3,331)	110,839	23,832	134,671

NOTE 20 - DEDICATED COLLECTIONS

DOL is responsible for the operation of four major trust funds. 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	Total Revenues

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	1,436,331	-	-	-

Total intra-governmental	90,657,050	38,066	58,986	5,465

Accounts receivable, net

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

DOL is responsible for the operation of four major trust funds. 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		Total Revenues

Liabilities

Intra-governmental

Accounts payable to ETA - SUIESO	$1,027,198	$	-	$	-	$	-

Advances from U.S. Treasury	-	7,253,557		-		-

Amounts held for the Railroad 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 and 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	Total Revenues

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

The financial position of each trust fund as of September 30, 2000 is shown below.

(Dollars in thousands)	Unemployment	Black Lung Disability		Longshore and Harbor Worker's		Total Revenues

Assets

Intra-governmental

Funds with U.S. Treasury	$270,800	$22,406		$451		$62

Investments	86,399,148	-		58,379		4,421

Accounts receivable, net Due from other Federal agencies For UCX and UCFE benefits	236,458	-		-		-

Interest	1,417,336	-		-		-

Total intra-governmental	88,323,742	22,406		58,830		4,483

Accounts receivable, net

State unemployment tax	244,838	-		-		-

Due from reimbursable employers,	287,134	-		-		-

Benefit overpayments	135,972	10,364		-		-

Other	-	1,206		1,227		3

Advances to states	162,749	-		-		-

Total assets	89,154,435	33,976		60,057		4,486


Liabilities
Intra-governmental Accounts payable to ETA - SUIESO	$1,015,163	$	-	$	-	$	-

Excess investments due to U.S. Treasury	14,872	-		-		-

Advances from U.S. Treasury	-	6,748,557		-		-

Amounts held for the Railroad Retirement Board	91,044	-		-		-

Total intra-governmental	1,121,079	6,748,557		-		-

Accrued benefits	797,219	30,928		1,285		92

Other	-	-		35,110		3,232

Total liabilities	1,918,298	6,779,485		36,395		3,324

Net position

Cumulative results of operations	87,236,137	(6,745,509)		23,662		1,162

Total liabilities and net position	$89,154,435	$33,976		$60,057		$4,486

The net results of operations of each trust fund for the year ended September 30, 2000 is shown below.

(Dollars in thousands)	Unemployment	Black Lung Disability	Longshore and Harbor Worker's	Total Revenues

Cost, net of earned revenues

Benefits	$(21,132,946)	$(418,726)	$(129,453)	$(11,520)

Interest	(3,316)	(541,117)	-	-

Administrative	(88,437)	(49)	-	-
	(21,224,699)	(959,892)	(129,453)	(11,520)

Earned revenue	420,399	-	-	-
	(20,804,300)	(959,892)	(129,453)	(11,520)

Net financing sources

Taxes	26,590,431	518,467	-	-

Interest	5,357,153	1,334	2,458	189

Assessments	1,014,531	-	132,300	11,709

Transfers-in DOL entities	103,257	131	-	-

Transfers-out DOL entities	(3,417,971)	(49,771)	(1,740)	-

	29,647,401	470,161	133,018	11,898

Net results of operations	8,843,101	(489,731)	3,565	378

Net position, beginning of period	78,393,036	(6,255,778)	20,097	784

Net position, end of period	$87,236,137	$(6,745,509)	$23,662	$1,162

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