DOL Annual Report, Fiscal Year 2003
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 2003 and 2002. 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, 2003
(Dollars in thousands) |
|
Employment
and Training
Administration |
|
Employment
Standards
Administration |
|
Occupational
Safety and Health
Administation |
|
Bureau of
Labor
Statistics |
|
Mine Safety
and Health
Administration |
|
Employee Benefits
Security
Administration |
|
Veterans'
Employment
and Training |
|
Other
Departmental
Programs |
|
Total |
|
|
|
|
|
|
|
|
|
|
BUDGETARY RESOURCES |
|
|
|
|
|
|
|
|
|
Budget authority |
|
|
|
|
|
|
|
|
|
Appropriations received |
$ |
65,489,498 |
$ |
1,657,892 |
$ |
453,256 |
$ |
423,893 |
$ |
274,741 |
$ |
117,045 |
$ |
26,900 |
$ |
494,253 |
$ |
68,937,478 |
Net transfers |
(605,878) |
525,000 |
- |
- |
- |
- |
- |
- |
(80,878) |
Unobligated balance |
|
|
|
|
|
|
|
|
|
Beginning of period |
1,575,277 |
1,301,463 |
16,163 |
18,021 |
5,267 |
2,814 |
1,968 |
50,629 |
2,971,602 |
Net transfers |
(781) |
(363) |
(402) |
(1,166) |
(457) |
(145) |
(161) |
2,743 |
(732) |
Spending authority from offsetting collections |
|
|
|
|
|
|
|
|
|
Earned |
|
|
|
|
|
|
|
|
|
Collected |
61,721 |
2,381,620 |
6,380 |
6,390 |
946 |
9,978 |
185 |
165,819 |
2,633,039 |
Receivable from Federal sources |
497 |
(45,082) |
807 |
780 |
859 |
236 |
70 |
(3,995) |
(45,828) |
Change in unfilled customer orders |
|
|
|
|
|
|
|
|
|
Advance received |
- |
17,466 |
- |
- |
- |
- |
- |
184 |
17,650 |
Without advances from Federal sources |
- |
- |
- |
|
|
- |
- |
|
|
Transfers from trust funds |
3,690,196 |
34,003 |
- |
71,561 |
- |
- |
187,312 |
29,154 |
4,012,226 |
Total spending authority from offsetting collections |
3,752,414 |
2,388,007 |
7,187 |
78,731 |
1,805 |
10,214 |
187,567 |
188,766 |
6,614,691 |
Recoveries of prior year obligations |
231,926 |
5,722 |
12,210 |
7,506 |
2,542 |
972 |
870 |
47,218 |
308,966 |
Permanently not available |
(224,999) |
(3,533) |
(6,139) |
(6.437) |
(2,895) |
(1,113) |
(1,392) |
(4,348) |
(250,856) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total budgetary resources |
$ |
70,217,457 |
$ |
5,874,188 |
$ |
482,275 |
$ |
520,548 |
$ |
281,003 |
$ |
129,787 |
$ |
215,752 |
$ |
779,261 |
$ |
78,500,271 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATUS OF BUDGETARY RESOURCES |
|
|
|
|
|
|
|
|
|
Obligations incurred |
|
|
|
|
|
|
|
|
|
Direct |
$ |
68,582,902 |
$ |
2,021,901 |
$ |
459,864 |
$ |
502,893 |
$ |
265,842 |
$ |
118,397 |
$ |
213,957 |
$ |
565,725 |
$ |
72,731,481 |
Reimbursable |
19,344 |
2,391,572 |
4,484 |
6,039 |
739 |
9,444 |
- |
163,380 |
2,595,002 |
Total obligations incurred |
68,602,246 |
4,413,473 |
464,348 |
508,932 |
266,581 |
127,841 |
213,957 |
729,105 |
75,326,483 |
Unobligated balances available |
|
|
|
|
|
|
|
Apportioned |
1,268,996 |
1,100,707 |
919 |
1,337 |
10,958 |
265 |
1,031 |
38,809 |
2,423,022 |
Exempt from apportionment |
(208) |
- |
- |
- |
- |
- |
- |
- |
(208) |
Other available |
- |
207,223 |
- |
- |
- |
- |
- |
177 |
207,400 |
Unobligated balances not available |
346,423 |
152,785 |
17,008 |
10,279 |
3,464 |
1,681 |
764 |
11,170 |
543,574 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total status of budgetary resources |
$ |
70,217,457 |
$ |
5,874,188 |
$ |
482,275 |
$ |
520,548 |
$ |
281,003 |
$ |
129,787 |
$ |
215,752 |
$ |
779,261 |
$ |
78,500,271 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RELATIONSHIP OF OBLIGATIONS TO OUTLAYS |
|
|
|
|
|
|
|
|
|
Obligated balance, net, beginning |
$ |
9,777,073 |
$ |
171,155 |
$ |
99,381 |
$ |
60,229 |
$ |
23,138 |
$ |
41,949 |
$ |
19,557 |
$ |
346,188 |
$ |
10,538,670 |
Obligated balance transferred, net |
1,304,116 |
- |
- |
- |
- |
- |
- |
- |
1,304,116 |
Obligated balance, net, ending |
|
|
|
|
|
|
|
|
|
Accounts receivable |
(1,304,637) |
(18,390) |
(887) |
(794) |
(874) |
(236) |
(70) |
(10,701) |
(1,336,589) |
Undelivered orders |
6,530,531 |
31,031 |
49,972 |
28,551 |
11,946 |
31,201 |
21,133 |
408,154 |
7,112,519 |
Accounts payable |
3,174,644 |
249,123 |
34,094 |
30,149 |
9,380 |
8,130 |
34,152 |
49,232 |
3,588,904 |
Outlays
Disbursements |
70,005,263 |
4,363,272 |
470,372 |
502,992 |
266,400 |
129,486 |
206,347 |
590,189 |
76,534,321 |
Collections |
(4,011,032) |
(2,434,137) |
(9,219) |
(77,974) |
(1,480) |
(9,978) |
(216,485) |
(199,960) |
(6,960,265) |
Total outlays |
65,994,231 |
1,929,135 |
461,153 |
425,018 |
264,920 |
119,508 |
(10,138) |
390,229 |
69,574,056 |
Offsetting receipts |
(1,270,628) |
(6,611) |
- |
- |
- |
- |
- |
- |
(1,277,239) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
64,723,603 |
$ |
1,922,524 |
$ |
461,153 |
$ |
425,018 |
$ |
264,920 |
$ |
119,508 |
$ |
(10,138) |
$ |
390,229 |
$ |
68,296,817 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
COMBINING STATEMENT OF BUDGETARY RESOURCES
For the Year Ended September 30, 2002
(Dollars in thousands) |
|
Employment
and Training
Administration |
|
Employment
Standards
Administration |
|
Occupational
Safety and Health
Administration |
|
Bureau of
Labor
Statistics |
|
Mine Safety
and Health
Administration |
|
Employee Benefits
Security
Administration |
|
Veterans'
Employment
and Training |
|
Other
Departmental
Programs |
|
Total |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
63,348,716 |
$ |
1,381,282 |
$ |
444,651 |
|
407,422 |
|
254,768 |
|
111,466 |
|
25,800 |
$ |
474,913 |
$ |
66,449,018 |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
18,141 |
5,372 |
2,099 |
1,854 |
42,690 |
3,064,662 |
|
|
|
|
(1,519) |
(203) |
(34) |
(79) |
2,928 |
(97) |
Spending authority from offsetting collections
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
14,649 |
3,341 |
7,815 |
161 |
165,963 |
2,370,681 |
Receivable from Federal sources
|
|
|
|
(296) |
(7) |
- |
- |
4,006 |
56,907 |
Change in unfilled customer orders
|
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
- |
- |
- |
155 |
27,971 |
Without advances from Federal sources
|
|
|
|
- |
- |
- |
- |
1,320 |
1,230 |
Transfers from trust funds
|
|
|
|
69,132 |
- |
- |
186,716 |
28,179 |
4,046,882 |
Total spending authority from offsetting collections
|
|
|
|
83,485 |
3,334 |
7,815 |
186,877 |
199,623 |
6,503,761 |
Recoveries of prior year obligations
|
|
|
|
6,497 |
4,051 |
996 |
1,810 |
39,048 |
428,561 |
Permanently not available
|
|
|
|
(4,607) |
(3,094) |
(1,040) |
- |
(2,460) |
(254,328) |
|
|
|
|
|
|
|
|
|
|
Total budgetary resources
|
|
68,031,432 |
|
5,661,892 |
|
|
|
509,419 |
|
264,228 |
|
121,302 |
|
216,262 |
$ |
|
$ |
76,035,076 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATUS OF BUDGETARY RESOURCES
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
66,435,635 |
|
2,020,332 |
|
455,623 |
|
478,566 |
|
258,166 |
|
110,779 |
|
214,294 |
$ |
526,274 |
$ |
70,499,669 |
|
|
|
|
|
|
|
|
|
|
Total obligations incurred
|
|
|
|
|
|
|
|
|
|
Unobligated balances available
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balances not available
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total status of budgetary resources
|
|
68,031,432 |
|
5,661,892 |
|
473,799 |
|
509,419 |
|
|
|
121,302 |
|
|
$ |
|
$ |
76,035,076 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RELATIONSHIP OF OBLIGATIONS TO OUTLAYS
|
|
|
|
|
|
|
|
|
|
Obligated balance, net, beginning
|
|
9,608,164 |
|
169,819 |
|
97,656 |
|
86,983 |
|
20,565 |
|
40,445 |
|
46,117 |
$ |
231,521 |
$ |
10,301,270 |
Obligated balance, net, ending
|
|
|
|
|
|
|
|
|
|
|
(1,256,389) |
(63,472) |
(80) |
|
|
|
|
|
|
|
7,569,570 |
17,139 |
60,886 |
|
|
|
|
|
|
|
3,463,892 |
217,488 |
38,575 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
65,884,941 |
4,299,140 |
440,518 |
|
|
|
|
|
|
|
(3,726,441) |
(2,190,412) |
(4,282) |
|
|
|
|
|
|
|
62,158,500 |
2,108,728 |
436,236 |
|
|
|
|
|
|
|
(722,412) |
(6,674) |
- |
- |
- |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
61,436,088 |
|
2,102,054 |
|
|
|
|
|
|
|
|
|
|
|
|
$ |
65,165,988 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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.
Information on deferred maintenance is based on condition assessment surveys that are conducted every three years at each Job Corps center to determine the current condition of facilities and the estimated cost to correct deficiencies. The surveys are based on methods and standards that are applied on a consistent basis, including:
condition descriptions of facilities,
recommended maintenance schedules,
estimated costs for maintenance actions, and
standardized condition codes.
These surveys evaluate the facilities at each Job Corps center to identify:
crehabilitation projects that are required to provide for health and safety, or upgrade to an acceptable state of repair,
present utilization,
health and safety programs,
barrier-free access,
maintenance, operations, and security programs,
energy usage,
natural hazards, and
conformance to U.S. Environmental Protection Agency and applicable air and water quality standards.
The estimated cost of deferred maintenance for fiscal years 1999 to 2003 is presented below.
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 cert ain 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 reauthorization by Congress.
The Fund provides services on a centralized basis for the following Departmental activities:
Financial and Administrative Services -This activity provides a program of centralized administrative management services at both national and regional levels.
Field Services - This activity provides a full range of administrative, technical, and managerial support services to all agencies of the Department in their regional and field offices.
Human Resources Services - This activity provides guidance and technical assistance to DOL personnel offices in all areas of human resources management and provides a full range of operating personnel services to all Assistant Secretary for Administration and Management client organizations.
Capitalized Equipment - The collection of funds for the periodic recordation of depreciation, amortization and system support are held and made available to fund future acquisitions of major systems and system components that provide a service or benefit to agencies within DOL and ensure the Department has funds available to either extend the useful life or improve major asset acquisitions.
Investment in Reinvention Fund - The IRF was established within the WCF in FY 1996 to invest in Departmental projects designed to achieve improvements in agency processes and result in significant savings to the taxpayer.
The activities are provided under the overall direction of the Assistant Secretary for Administration and Management. The WCF advisory committee assists in reviewing overall procedures, systems, and regulations as well as programs, functions, and activities performed and financed through the WCF. The WCF advisory committee is chaired by the Chief Financial Officer and consists of the Agency Financial Manager for each DOL agency, or a formally designated alternate.
Condensed financial information for the WCF as of and for the years ended September 30, 2003 and 2002 is as follows:
(Dollars in thousands) |
|
2003 |
|
2002 |
|
BALANCE SHEET |
Assets |
Funds with U.S. Treasury |
$ |
24,592 |
$ |
12,796 |
Accounts receivable, net of allowance |
|
5,894 |
|
10,766 |
Property, plant and equipment |
|
24,936 |
|
25,715 |
|
|
|
|
|
Total assets |
$ |
55,422 |
$ |
49,277 |
|
|
|
|
|
Liabilities and Net Position |
Accounts payable |
$ |
12,835 |
$ |
10,377 |
Accrued leave |
|
3,969 |
|
4,028 |
Future workers' compensation benefits |
|
3,991 |
|
2,412 |
Other liabilities |
|
3,611 |
|
3,107 |
Total liabilities |
|
24,406 |
|
19,924 |
Cumulative results of operations |
|
31,016 |
|
29,353 |
|
|
|
|
|
Total liabilities and net position |
$ |
55,422 |
$ |
49,277 |
|
|
|
|
|
|
STATEMENT OF NET COST |
|
Cost |
|
|
|
|
Intra-governmental |
$ |
49,280 |
$ |
50,238 |
With the public |
|
88,941 |
|
94,305 |
|
|
|
|
|
|
|
|
|
|
Earned |
|
|
|
|
Departmental Management |
|
(33,600) |
|
(32,123) |
Employment Standards Administration |
|
(31,293) |
|
(29,046) |
Employment and Training Administration |
|
(20,593) |
|
(21,092) |
Occupational Safety and Health Administration |
|
(18,865) |
|
(18,287) |
Bureau of Labor Statistics |
|
(12,899) |
|
(11,488) |
Mine Safety and Health Administration |
|
(9,049) |
|
(8,144) |
Other revenues |
|
(5,805) |
|
(16,013) |
Total revenues |
|
(132,104) |
|
(136,193) |
|
|
|
|
|
Net costs of operations |
$ |
6,117 |
$ |
8,350 |
|
|
|
|
|
|
STATEMENT OF CHANGES IN NET POSITION |
|
Net costs of operations |
$ |
(6,117) |
$ |
(8,350) |
Imputed financing |
|
4,780 |
|
4,251 |
Transfers-in |
|
3,000 |
|
3,000 |
Net position, beginning of period |
|
29,353 |
|
30,452 |
|
|
|
|
|
Net position, ending of period |
$ |
31,016 |
$ |
29,353 |
|
|
|
|
|
INTRA-GOVERNMENTAL ASSETS
Intra-governmental assets at September 30, 2003 consisted of the following
|
|
Funds with
U.S. Treasury |
|
Investments |
|
Interest Receivable |
|
Accounts Receivable |
|
|
|
|
|
|
|
|
|
|
Department of Agriculture
|
$ |
- |
$ |
- |
$ |
- |
$ |
176,857 |
|
- |
- |
- |
43,580 |
|
- |
- |
- |
135,247 |
|
- |
- |
- |
146,144 |
|
- |
- |
- |
614,679 |
United States Postal Service
|
- |
- |
- |
339,551 |
|
- |
- |
- |
18,382 |
Department of the Treasury
|
9,615,513 |
48,408,153 |
726,160 |
143,750 |
|
- |
- |
- |
404,490 |
Office of Personnel Management
|
- |
- |
- |
8,907 |
Social Security Administration
|
- |
- |
- |
53,228 |
U.S. Nuclear Regulatory Commission
|
- |
- |
- |
1,674 |
Department of Veterans Affairs
|
- |
- |
- |
355,945 |
General Services Administration
|
- |
- |
- |
36,219 |
National Science Foundation
|
- |
- |
- |
274 |
Department of the Air Force
|
- |
- |
- |
333,411 |
Federal Emergency Management Agency
|
- |
- |
- |
2,012 |
Tennessee Valley Authority
|
- |
- |
- |
89,663 |
Environmental Protection Agency
|
- |
- |
- |
8,141 |
Department of Transportation
|
- |
- |
- |
218,170 |
Department of Homeland Security
|
- |
- |
- |
187,102 |
Agency for International Development
|
- |
- |
- |
10,583 |
Small Business Administration
|
- |
- |
- |
6,896 |
Department of Health and Human Services
|
- |
- |
- |
53,201 |
National Aeronautics and Space Administration
|
- |
- |
- |
15,404 |
Department of Housing and Urban Development
|
- |
- |
- |
17,454 |
|
- |
- |
- |
17,850 |
|
- |
- |
- |
5,407 |
|
- |
- |
- |
190,979 |
|
- |
- |
- |
154,799 |
|
|
|
|
|
|
$ |
9,615,513 |
$ |
48,408,153 |
$ |
726,160 |
$ |
3,789,999 |
|
|
|
|
|
|
|
|
|
INTRA-GOVERNMENTAL LIABILITIES
Intra-governmental liabilities at September 30, 2003 consisted of the following:
|
|
Accounts
Payable |
|
Advances from
U.S. Treasury |
|
Other |
|
|
|
|
|
|
|
|
Department of Agriculture
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States Postal Service
|
|
|
|
|
|
|
|
Department of the Treasury
|
|
|
|
Office of Personnel Management
|
|
|
|
Social Security Administration
|
|
|
|
Department of Veterans Affairs
|
|
|
|
General Services Administration
|
|
|
|
Department of Transportation
|
|
|
|
Small Business Administration
|
|
|
|
Department of Health and Human Services
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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, 2003 consisted of the following:
(Dollars in thousands) |
|
Earned
Revenue |
|
|
Trading partner |
|
���
Department of Agriculture |
$ |
110,596 |
Department of Commerce |
19,014 |
Department of Interior |
82,767 |
Department of Justice |
89,611 |
Department of the Navy |
365,162 |
United States Postal Service |
999,523 |
Department of State |
8,860 |
Department of the Treasury |
124,045 |
Department of the Army |
324,175 |
Office of Personnel Management |
1,537 |
Social Security Administration |
34,787 |
U.S. Nuclear Regulatory Commission |
590 |
Department of Veterans Affairs |
165,983 |
General Services Administration |
16,614 |
National Science Foundation |
321 |
Department of the Air Force |
203,129 |
Federal Emergency Management Agency |
22,890 |
Tennessee Valley Authority |
67,353 |
Environmental Protection Agency |
4,265 |
Department of Transportation |
106,096 |
Department of Homeland Security |
48,000 |
Agency for International Development |
9,765 |
Small Business Administration |
5,125 |
Department of Health and Human Services |
28,259 |
National Aeronautics and Space Administration |
7,017 |
Department of Housing and Urban Development |
8,575 |
Department of Energy |
12,591 |
Department of Education |
18,990 |
Department of Defense |
98,140 |
Other |
81,609 |
|
|
|
$ |
3,065,389 |
|
|
|
|
|
|
Gross Cost
to Generate
Revenue |
|
|
Budget Functional Classification
|
|
Education, Training and Employment
|
$ |
44,129 |
|
3,018,503 |
|
2,757 |
|
|
|
|
|
|
|
|
INTRA-GOVERNMENTAL NON-EXCHANGE REVENUE
Intra-governmental non-exchange revenue for the year ended September 30, 2003 consisted of the following:
|
|
Interest |
|
Taxes |
|
|
|
|
|
|
Department of the Treasury
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|