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.
(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 |
BUDGETARY RESOURCES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Budget authority |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Appropriations received |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net transfers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balance |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Beginning of period |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net transfers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Spending authority from offsetting collections |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Earned |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Collected |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Receivable from Federal sources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Change in unfilled customer orders |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Advance received |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Transfers from trust funds |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total spending authority from offsetting collections |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Recoveries of prior year obligations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporarily not available pursuant to Public Law |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Permanently not available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total budgetary resources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATUS OF BUDGETARY RESOURCES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligations incurred |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Direct |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reimbursable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total obligations incurred |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balances available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Apportioned |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exempt from apportionment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balances not available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total status of budgetary resources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RELATIONSHIP OF OBLIGATIONS TO OUTLAYS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligated balance, net, beginning |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligated balance, net, ending |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Undelivered orders |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outlays |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Disbursements |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Collections |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total outlays |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Offsetting receipts |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net outlays |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(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 |
BUDGETARY RESOURCES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Budget authority |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Appropriations received |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net transfers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balance |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Beginning of period |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net transfers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Spending authority from offsetting collections |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Earned |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Collected |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Receivable from Federal sources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Change in unfilled customer orders |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Advance received |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Without advances from Federal sources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Transfers from trust funds |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total spending authority from offsetting collections |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Recoveries of prior year obligations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Permanently not available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total budgetary resources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATUS OF BUDGETARY RESOURCES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligations incurred |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Direct |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reimbursable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total obligations incurred |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balances available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Apportioned |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Exempt from apportionment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unobligated balances not available |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total status of budgetary resources |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RELATIONSHIP OF OBLIGATIONS TO OUTLAYS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligated balance, net, beginning |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligated balance transferred, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Obligated balance, net, ending |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts receivable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Undelivered orders |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts payable |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Outlays |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Disbursements |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Collections |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total outlays |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Offsetting receipts |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net outlays |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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:
(Dollars in thousands) |
|
|
|
|
|
BALANCE SHEET |
Assets |
|
|
|
|
|
|
|
|
Funds with U.S. Treasury |
|
|
|
|
|
|
Accounts receivable, net of allowance |
|
|
|
|
|
Property, plant and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Liabilities and Net Position |
|
|
|
|
|
|
Accounts payable |
|
|
|
|
|
|
|
Accrued leave |
|
|
|
|
|
|
|
Future workers' compensation benefits |
|
|
|
|
|
Other liabilities |
|
|
|
|
|
|
|
|
Total liabilities |
|
|
|
|
|
|
|
Cumulative results of operations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total liabilities and net position |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATEMENT OF NET COST |
|
|
|
|
|
|
|
|
|
|
|
Cost |
|
|
|
|
|
|
|
|
|
Intra-governmental |
|
|
|
|
|
|
|
With the public |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Earned |
|
|
|
|
|
|
|
|
Departmental Management |
|
|
|
|
|
|
Employment Standards Administration |
|
|
|
|
|
Employment and Training Administration |
|
|
|
|
|
Occupational Safety and Health Administration |
|
|
|
|
|
Bureau of Labor Statistics |
|
|
|
|
|
|
Mine Safety and Health Administration |
|
|
|
|
|
Other revenues |
|
|
|
|
|
|
|
|
Total revenues |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net costs of operations |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STATEMENT OF CHANGES IN NET POSITION |
|
|
|
|
|
|
|
|
|
|
|
Net costs of operations |
|
|
|
|
|
Imputed financing |
|
|
|
|
|
|
Transfers-in |
|
|
|
|
|
|
Net position, beginning of period |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net position, ending of period |
|
|
|
|
|
Intra-governmental assets at September 30, 2004 consisted of the following:
(Dollars in thousands) |
|
|
|
|
|
|
|
|
Trading partner |
|
|
|
|
|
|
|
|
|
Department of Agriculture |
|
|
|
|
|
|
|
|
Department of Commerce |
|
|
|
|
|
|
|
|
Department of Interior |
|
|
|
|
|
|
|
|
|
Department of Justice |
|
|
|
|
|
|
|
|
|
Department of the Navy |
|
|
|
|
|
|
|
|
|
United States Postal Service |
|
|
|
|
|
|
|
|
Department of State |
|
|
|
|
|
|
|
|
|
Department of the Treasury |
|
|
|
|
|
|
|
|
Department of the Army |
|
|
|
|
|
|
|
|
|
Office of Personnel Management |
|
|
|
|
|
|
|
|
Social Security Administration |
|
|
|
|
|
|
|
|
U.S. Nuclear Regulatory Commission |
|
|
|
|
|
|
|
|
Department of Veterans Affairs |
|
|
|
|
|
|
|
|
General Services Administration |
|
|
|
|
|
|
|
|
National Science Foundation |
|
|
|
|
|
|
|
|
Department of the Air Force |
|
|
|
|
|
|
|
|
Federal Emergency Management |
|
|
|
|
|
|
|
|
Agency |
|
|
|
|
|
|
|
|
|
|
Tennessee Valley Authority |
|
|
|
|
|
|
|
|
Environmental Protection Agency |
|
|
|
|
|
|
|
|
Department of Transportation |
|
|
|
|
|
|
|
|
Department of Homeland Security |
|
|
|
|
|
|
|
|
Agency for International Development |
|
|
|
|
|
|
|
|
Small Business Administration |
|
|
|
|
|
|
|
|
Department of Health and Human |
|
|
|
|
|
|
|
|
Services |
|
|
|
|
|
|
|
|
|
|
National Aeronautics and Space |
|
|
|
|
|
|
|
|
Administration |
|
|
|
|
|
|
|
|
|
Department of Housing and Urban |
|
|
|
|
|
|
|
|
Development |
|
|
|
|
|
|
|
|
|
Department of Energy |
|
|
|
|
|
|
|
|
|
Department of Education |
|
|
|
|
|
|
|
|
|
Department of Defense |
|
|
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental liabilities at September 30, 2004 consisted of the following:
(Dollars in thousands) |
|
|
|
Advances from
U.S. Treasury
|
|
|
Trading partner |
|
|
|
|
|
|
|
Department of Agriculture |
|
|
|
|
|
|
Department of Commerce |
|
|
|
|
|
|
Department of Interior |
|
|
|
|
|
|
|
Department of Justice |
|
|
|
|
|
|
|
United States Postal Service |
|
|
|
|
|
|
Department of State |
|
|
|
|
|
|
|
Department of the Treasury |
|
|
|
|
|
|
Office of Personnel Management |
|
|
|
|
|
|
Social Security Administration |
|
|
|
|
|
|
Department of Veterans Affairs |
|
|
|
|
|
|
General Services Administration |
|
|
|
|
|
|
National Science Foundation |
|
|
|
|
|
|
Railroad Retirement Board |
|
|
|
|
|
|
Department of Transportation |
|
|
|
|
|
|
Department of Homeland Security |
|
|
|
|
|
|
Department of Health and Human Services |
|
|
|
|
|
|
Department of Energy |
|
|
|
|
|
|
|
Department of Defense |
|
|
|
|
|
|
|
Treasury General Fund |
|
|
|
|
|
|
|
Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental earned revenue and the related costs to generate that revenue for the year ended
September 30, 2004 consisted of the following:
(Dollars in thousands) |
|
|
|
|
|
Trading partner |
|
|
|
|
|
|
Department of Agriculture |
|
|
|
|
|
Department of Commerce |
|
|
|
|
|
Department of Interior |
|
|
|
|
|
|
Department of Justice |
|
|
|
|
|
|
Department of the Navy |
|
|
|
|
|
|
United States Postal Service |
|
|
|
|
|
Department of State |
|
|
|
|
|
|
Department of the Treasury |
|
|
|
|
|
Department of the Army |
|
|
|
|
|
|
Office of Personnel Management |
|
|
|
|
|
Social Security Administration |
|
|
|
|
|
U.S. Nuclear Regulatory Commission |
|
|
|
|
|
Department of Veterans Affairs |
|
|
|
|
|
General Services Administration |
|
|
|
|
|
National Science Foundation |
|
|
|
|
|
Department of the Air Force |
|
|
|
|
|
Tennessee Valley Authority |
|
|
|
|
|
Environmental Protection Agency |
|
|
|
|
|
Department of Transportation |
|
|
|
|
|
Department of Homeland Security |
|
|
|
|
|
Agency for International Development |
|
|
|
|
|
Small Business Administration |
|
|
|
|
|
Department of Health and Human Services |
|
|
|
|
National Aeronautics and Space Administration |
|
|
|
|
Department of Housing and Urban Development |
|
|
|
|
Department of Energy |
|
|
|
|
|
|
Department of Education |
|
|
|
|
|
|
Department of Defense |
|
|
|
|
|
|
Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Gross Cost
to Generate
Revenue
|
Budget Functional Classification |
|
|
|
|
|
Education, Training and Employment |
|
|
|
|
|
Income Security |
|
|
|
|
|
|
Health |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Intra-governmental non-exchange revenue for the year ended September 30, 2004 consisted of the following:
(Dollars in thousands) |
Interest |
|
Taxes |
Trading partner |
|
|
|
|
|
|
Department of the Treasury |
|
$2,441,311 |
|
- |
|
Treasury General Fund |
|
|
- |
|
6,613,184 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$2,441,311 |
|
$6,613,184 |
|