UNITED STATES DEPARTMENT OF LABOR

SUMMARY OF 

PERFORMANCE 

AND FINANCIAL 

INFORMATION

FISCAL YEAR 2014
Secretary’s Message

I am pleased to submit the Department of Labor’s (DOL) Fiscal Year (FY) 2014 Summary of 

Performance and Financial Information, which highlights information previously published in 

the FY 2014 Agency Financial Report and the FY 2014 Annual Performance Report,

1 which can 

be found at: http://www.dol.gov/dol/aboutdol/#budget. 

DOL again received an unqualified (clean) audit opinion on our financial statements and an 

unqualified statement of assurance regarding the department’s internal controls. I attest that 

the summarized financial and performance data included in this document as well as the data 

in the Agency Financial Report and the Annual Performance Report are complete and reliable 

in accordance with Federal requirements. 

I invite you to review our progress on the links listed in this report and to follow us on Twitter, Facebook, and YouTube. 

THOMAS E. PEREZ

U.S. Secretary of Labor

Department of Labor Mission, Organization, and Goal Structure

The Department of Labor’s mission is to foster, promote, and develop the welfare of the wage earners, job seekers, and 

retirees of the United States; improve working conditions; advance opportunities for profitable employment; and assure 

work-related benefits and rights.

The Department accomplishes its mission through component agencies and offices that administer various statutes and 

programs. These programs are carried out through a network of regional offices and smaller field, district, and area 

offices, as well as through grantees and contractors. The largest program agencies, each headed by an Assistant 

Secretary, Commissioner, or Director, are: Employment and Training Administration, Occupational Safety and Health 

Administration, Mine Safety and Health Administration, Veterans’ Employment and Training Service, Employee Benefits 

Security Administration, Wage and Hour Division, Office of Workers’ Compensation Programs and the Bureau of Labor 

Statistics.

The Department operates according to the goal structure in its FY 2014-2018 Strategic Plan 

(http://www.dol.gov/_sec/stratplan/). For FY 2014 reporting, the goal structure included five strategic goals and ten

strategic objectives. 

Program Performance Overview

STRATEGIC GOAL 1: Prepare workers for better jobs

Strategic Objective 1.1. Advance employment opportunities for US workers in 21st century demand sectors and occupations 

 using proven training models through increased employer engagement and partnerships

Strategic Objective 1.2. Provide marketable skills and knowledge to increase workers’ incomes and help them overcome barriers 

 to the middle class through partnerships among business, education, labor, community organizations 

 and the workforce system

Strategic Objective 1.3. Advance workers’ rights, acceptable work conditions, and livelihoods, particularly for the world’s 

 vulnerable populations

The Employment and Training Administration (ETA) and the Veterans’ Employment and Training Service (VETS) work to 

promote and support training and other services that provide workers the opportunity to make a living wage in jobs with 

1 This report contains information on FY 2014 and Program Year (PY) 2013 performance. Program Year results for 2014 will be available in the FY 2015 Annual 

Performance Report (APR).

1 

 
long-term viability. ETA’s programs also provide funding to increase skills and gainful employment for adults, dislocated 

workers, and youth. The Bureau of International Labor Affairs (ILAB) works to improve working conditions, raise living 

standards, and protect workers’ ability to exercise their rights.

Results for key agency performance measures that support Strategic Goal 1 are provided in tabular form below. 

Following the table is a brief narrative that explains significant successes, challenges, and trends. Detailed performance 

information and analysis for all Strategic Goal 1 measures are available on pages 22-40 of the FY 2014 DOL APR 

(http://www.dol.gov/dol/budget/2016/PDF/CBJ-2016-V1-01.pdf). 

Selected Measures

*Target reached (Y), improved (I), or not reached (N) FY/PY 

2010

FY/PY 

2011

FY/PY 

2012

FY/PY 

2013

FY/PY 

2014

ETA: Six Month Average Earnings (Dislocated Worker) 

Target $15,238 $15,418 $15,930 $16,364[r] $16,694

Result $17,550 $16,500 $15,930 $15,977

* Y Y Y I

ETA: Six Month Average Earnings, Workforce 

Investment Act (WIA) Adult

Target $12,721 $12,865 $13,335 $13,684 $13,945

Result $13,801 $13,457 $13,482 $13,842

* Y Y Y Y

ETA: Percent of participants who earn a diploma, GED, 

or certificate by the end of the third quarter after exit 

(WIA-Youth) 

Target 55.4% 54.7% 59.6% 62.3% 62.2%

Result 59.5% 62.6% 62.3% 66.6%

* Y Y Y Y

ETA: Percent of students who attain industryrecognized credentials (Job Corps)

Target -- 50.0% 51.0% 70.0% 94.0%

Result -- 77.3% 77.3% 93.5%

* -- Y Y Y

VETS: Percent of Jobs for Veterans State Grants (JVSG)

Veterans receiving intensive services 

Target — — 32.0% 38.0% 50.0%

Result 22.0% 25.0% 31.0% 39.2% 47.4%

* — — I Y I

[r] Revised from previously reported data

ETA programs support training to help workers become more competitive and to equip them with the credentials and 

skills to succeed in the global labor market. In PY 2013, ETA reached targets for three of the four job training measures 

featured in this report and improved performance on all four measures. 

ETA attributes the success of meeting the target of the WIA Adult average earnings, at least in part, to the focus on and 

promotion of credential attainment, which has been found to have a strong impact on wages. The continuous push for 

credential and certification attainment prior to graduation and the increased focus on graduate full-time placement 

continued to improve the percent of students who attain industry-recognized credentials in Job Corps, which exceeded 

the PY 2013 target. 

VETS assesses the performance of the American Job Center system on behalf of veterans served by the JVSG by tracking 

the services provided to participants and participants’ employment outcomes. Over the past three fiscal years, VETS 

Federal staff has provided monitoring, oversight, and technical assistance to State Workforce Agencies (SWAs) to 

aggressively increase the rate of intensive services provided to JVSG participants. Since FY 2009, intensive service rates 

have increased from 20 percent to nearly 50 percent. 

2 
STRATEGIC GOAL 2: Improve workplace safety and health

Strategic Objective 2.1. Secure safe and healthy workplaces, particularly in high-risk industries

The DOL agencies working toward safe and healthy workplaces are the Mine Safety and Health Administration (MSHA)

and the Occupational Safety and Health Administration (OSHA). By strategically scheduling inspections and outreach in 

high-risk areas, in addition to completing mandated enforcement activities, DOL expects to have the greatest effect on 

overall compliance. 

Results for key agency performance measures that support Strategic Goal 2 are provided in tabular form below. 

Following the table is a brief narrative that explains significant successes, challenges, and trends. Detailed performance 

information and analysis for all Strategic Goal 2 measures are available on pages 41-47 of the FY 2014 DOL APR 

(http://www.dol.gov/dol/budget/2016/PDF/CBJ-2016-V1-01.pdf).

Selected Measures

*Target reached (Y), improved (I), or not reached (N) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

OSHA: Health Inspections

Target 8,500 6,800 7,280 6,907 7,527

Result 6,649 7,317 7,381 7,280 6,818

* I Y Y Y N

MSHA: Five-year rolling average of fatal injuries per 200,000 

hours worked

Target 0.0171 0.0178 0.0156 0.0143 .0134

Result 0.0187 0.0164 0.0150 0.0141 .0141

* N Y Y Y N

In FY 2014, OSHA did not meet its target for the number of health inspections conducted and experienced a 6.3 percent

decline from FY 2013 performance due to the government shutdown in October 2013. OSHA will continue its focus on 

enforcement, regulation, compliance assistance, education and outreach to meet the agency’s priorities of reducing 

workplace injuries, illnesses, and fatalities. 

In FY 2014, MSHA did not achieve its DOL Priority Goal to reduce mining fatalities. MSHA launched an action plan to 

include educational outreach and training to respond to the continued deaths in metal and nonmetal mines, which 

spiked early in FY 2014. MSHA is expanding these efforts in FY 2015 to include cooperative efforts with industry 

stakeholders and enhanced enforcement. 

STRATEGIC GOAL 3: Promote fair and high-quality work environments

Strategic Objective 3.1. Break down barriers to fair and diverse workplaces and narrow wage and income inequality

Strategic Objective 3.2. Protect workers’ rights

Strategic Objective 3.3. Secure wages and overtime

Eight DOL agencies have strategies, performance goals, and measures that contribute to achievement of this goal. The 

Office of Federal Contract Compliance Programs (OFCCP) requires that contractors and subcontractors working under 

contracts with the Federal government take affirmative action and provide equal employment opportunities. The Office 

of Disability Employment Policy (ODEP) develops policy and strategies to reduce barriers to employment for individuals 

with disabilities. The Women’s Bureau (WB) conducts research, projects, and evaluations on issues of importance to 

working women.

The Wage and Hour Division (WHD) is responsible for administering and enforcing a number of laws that establish the 

minimum standards for wages and working conditions in the United States. The ETA’s foreign labor certification 

programs have the primary responsibility for the review of employer-filed applications requesting the Secretary of 

Labor’s certification in order to proceed with the employment-based immigration process. The Office of Labor3 
Management Standards (OLMS), OSHA, MSHA, and WHD conduct outreach to better inform workers of their rights and 

increase their voice in the workplace. 

Results for key agency performance measures that support Strategic Goal 3 are provided in the table below. Following 

the table is a brief narrative that explains significant successes, challenges, and trends. Detailed performance 

information and analysis for all Strategic Goal 3 measures are available on pages 48-67 of the FY 2014 DOL APR 

(http://www.dol.gov/dol/budget/2016/PDF/CBJ-2016-V1-01.pdf).

Selected Measure

*Target reached (Y), improved (I), or not reached (N) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

OLMS: Average number of days to resolve union 

officer election complaints

Target 84 80 76 75 74

Result 81 79 71 71 72.3

* Y Y Y Y Y

WHD: Percent of directed investigations (excludes 

conciliations)

Target 24.0% 32.0% 35.0% 38.0% 40.0%

Result 17.0% 29.0% 40.63% 44.19% 43.51%

* N I Y Y Y

In fiscal years 2010-2014, OLMS exceeded its targets to reduce the average number of days to resolve union officer 

election complaints. Streamlining communication with the Solicitor’s Office and eliminating process days by using a 

team approach and early intervention helped OLMS meet the target. This result was a slight increase from the 71 

elapsed days achieved in FY 2013. This increase can be attributed to a rise in the number of election cases received as 

well as a major supervised election case requiring that a substantial amount of investigator time be re-assigned to 

oversee the election. 

Over the last three years, WHD has shifted its resources from complaint-based to directed enforcement to promote 

compliance on behalf of workers in certain industries or program areas. By better integrating the directed and 

complaint investigations, WHD maximizes limited enforcement resources towards the goal of improving compliance at 

the industry-level and reaching the greatest number of vulnerable workers. In FY 2014, WHD maintained increases in 

the percent of directed investigations with a result of nearly 44 percent, exceeding the 40 percent target. 

STRATEGIC GOAL 4: Secure retirement, health, and other employee benefits and, for those not working, 

provide income security

Strategic Objective 4.1. Provide income support when work is impossible or unavailable and facilitate return to work

Strategic Objective 4.2. Improve health benefits and retirement security for all workers

Three DOL agencies have programs that contribute to Strategic Goal 4. The Office of Workers’ Compensation Programs 

(OWCP) implements four compensation statutes providing monetary, medical, and return-to-work benefits for workrelated injuries and illnesses for designated employee groups. ETA administers the Unemployment Insurance (UI) 

Program, which provides temporary, partial wage replacement for unemployed workers, providing them with income 

support when suitable work is unavailable. The Employee Benefits Security Administration (EBSA), through its 

enforcement of Title I of the Employee Retirement Income Security Act of 1974, protects the security of retirement, 

health and other benefits and assets for all workers who have employer-sponsored plans. 

Results for key agency performance measures that support Strategic Goal 4 are provided in tabular form below. 

Following the table is a brief narrative that explains significant successes, challenges, and trends. Detailed performance 

information and analysis for all Strategic Goal 4 measures are available on pages 68-81 of the FY 2014 DOL APR 

(http://www.dol.gov/dol/budget/2016/PDF/CBJ-2016-V1-01.pdf).

4 
*Target reached (Y), improved (I), or not reached (N) FY/PY 

2010

FY/PY 

2011

FY/PY 

2012

FY/PY 

2013

FY/PY

2014

ETA/UI: Percent of all intrastate first payments made 

within 21 days

Target 86.0%[r] 85.7%[r] 87.0%[r] 87.1% 87.1%

Result 82.2% 84.6% 82.9% 81.0% 79.7%

* N Y N N N

ETA/UI: Percent of the amount of estimated overpayments 

that states detect established for recovery

Target 53.1%[r] 52.3%[r] 51.8%[r] 54.1% 54.2%

Result 55.9% [r] 61.1% [r] 62.75% 57.2% 68.7%

* Y Y Y Y Y

OWCP: Percent of Federal employees with work-related 

injuries or illnesses coming under Federal Employees’ 

Compensation Act’s (FECA) Disability Management that are 

reemployed by non-Postal Federal Agencies 

Target 86.7% 87.0% 88.4% 93.4% 92.0

Result 89.7% 91.6% 91.5% 91.9% 90.7

* Y Y Y I N

EBSA: Participant Assistance Program Customer Satisfaction 

Index

Target Base 68% 69% 72%

Result 66% 69% 71% 70%

* -- Y Y N

[r] Revised from previously reported data

Making timely payments to unemployed workers is critical to fulfilling the UI system’s key statutory objective of making 

full payment of unemployment compensation "when due." This measure, which includes nearly 90 percent of all State 

UI intrastate payments, is a good indicator of overall payment timeliness. In FY 2014, results fell below 80 percent, a 

slight decrease from FY 2013 performance, despite improvement in 35 states. First payment timeliness declined largely 

due to staff layoffs associated with reduced administrative funding (due to expiration of the Emergency Unemployment 

Compensation program), high staff turnover and lack of trained staff to make claim eligibility determinations, IT systems 

issues, and backlogs in claims and adjudication units. 

Ensuring that benefits are paid only to those who meet eligibility requirements and that erroneous payments are 

detected and recovered are critical to the integrity of any benefit payment program. States detected and established for 

recovery 68.7 percent of the estimated overpayments, exceeding the 54.2 percent target and improving performance by 

over 10 percentage points compared to the FY 2013 result. Overpayment detections decreased during the recession, as 

state workforce agencies reassigned staff from integrity functions to claims processing. As claims loads decreased, 

performance for this measure has improved.

With a FY 2014 result of 90.7 percent, DOL did not meet the annual target of 92.0 percent for injured workers receiving 

Federal Employees’ Compensation Act Disability Management services, and returning to work within two years of injury. 

Budgetary factors may have continued to affect agencies’ reemployment efforts this past year. In addition, an ongoing 

performance improvement challenge remains for those Federal agencies with employees working on more hazardous 

missions or having other occupational reemployment challenges. To improve return to work numbers, OWCP is 

exploring the use of more targeted strategies specifically designed for those agencies. 

Although falling slightly short of its FY 2014 customer satisfaction target, EBSA continued to achieve high ratings. EBSA is 

developing plans, such as the Benefits Call Quality Assurance program, aimed at improving technical accuracy and 

quality of inquiry responses. 

5 
STRATEGIC GOAL 5: Produce timely and accurate data on the economic conditions of workers and their 

families

Strategic Objective 5.1. Provide sound and impartial information on labor market activity, working conditions, and price changes 

 in the economy for decision making, including support for the formulation of economic and social policy 

 affecting virtually all Americans

The Bureau of Labor Statistics (BLS) is the principal Federal statistical agency responsible for measuring labor market 

activity, working conditions, and price changes in the economy. Its mission is to collect, analyze, and disseminate 

essential economic information to support the public and private decision-making that forms the basis of our 

democratic, free-enterprise system. Like all Federal statistical agencies, BLS executes its statistical mission with 

independence, serving its users by providing products and services that are accurate, objective, relevant, timely, and 

accessible. Policies and decisions based on BLS data affect virtually all Americans, and the wide range of BLS data 

products is necessary to fulfill the diverse needs of a broad customer base.

Results for a key agency performance measure that supports Strategic Goal 5 are provided in tabular form below. 

Detailed performance information and analysis for all Strategic Goal 5 measures are available on pages 82-83 of the FY 

2014 DOL APR (http://www.dol.gov/dol/budget/2016/PDF/CBJ-2016-V1-01.pdf).

*Target reached (Y), improved (I), or not reached (N) FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

BLS: Percentage of timeliness targets achieved for the 

Principal Federal Economic Indicators (PFEIs)2

Target -- -- -- -- 100.0%

Result 100.0% 100.0% 100.0% 100.0% 100.0%

* -- -- -- --

In FY 2014, BLS achieved 100 percent of the underlying timeliness targets for all of its Principal Federal Economic 

Indicators. 

 

2 BLS revised its performance framework in 2014. Cross-cutting measures are new beginning in FY 2014. The FY 2010 - 2013 results are shown for trend comparison 

purposes.

6 

 
Assets and Liabilities

The graphs depict the major assets and 

liabilities. DOL’s total assets were $60

billion at the end of FY 2014 and $54 billion 

at the end of FY 2013. The largest asset is 

the Investments which consist of nonmarketable, special issue Treasury 

securities held primarily in the 

Unemployment Trust Fund (UTF). 

Investments increased primarily due to net 

inflows in the Unemployment Trust Fund 

(UTF) in excess of immediate program 

needs for benefit payments and 

administrative costs.

DOL’s total liabilities were $47 billion at the 

end of FY 2014 and $57.5 billion at the end 

of FY 2013. The largest liability is debt. 

The debt includes the Black Lung Disability 

Trust Fund borrowings from Treasury, and

the UTF Advances from Treasury to pay UI 

benefits when amounts in the UTF are 

insufficient to fund these benefits. This 

decrease was primarily due to a decrease 

in intra-governmental debt (25.2%) due to 

UTF repayments of borrowings from the 

General Fund of the Treasury as tax 

collections by the states exceeded the 

requirements for benefit payments.

Budgetary Resources 

DOL’s budgetary resources total $74.5 

billion for FY 2014 and $123 billion for 

FY 2013. The decrease is due 

primarily to the lower level of funding 

required to make UI benefit 

payments. Departmental FY 2014 

budgetary resources include $59.4 

billion in appropriations and $2.7

billion in borrowing authority and FY 

2013 budgetary resources include 

$103 billion in appropriations and $8 

billion in borrowing authority. 

Additional budgetary authority is 

provided from offsetting collections 

and prior year unobligated balances.

Financial Performance Overview

DOL reports its financial activities annually in the Consolidated Financial Statements, prepared in accordance with U.S. 

generally accepted accounting principles and the financial reporting requirements of the Office of Management and 

Budget (OMB). These include the Consolidated Balance Sheets, Consolidated Statements of Net Cost, Consolidated 

Statements of Changes in Net Position, Combined Statements of Budgetary Resources, and the Statements of Social 

Insurance and Changes in Social Insurance Amounts. These financial statements are audited and the Department 

received an unmodified (clean) audit opinion. The complete financial statements and the audit report are included in 

the FY 2014 Agency Financial Report which is located at www.dol.gov/dol/aboutdol/. The DOL financial reporting entity 

is organized by major program agencies which conduct operations in five major program areas. The Department’s FYs 

2014 and 2013 summary financial information is presented below.

0

5

10

15

20

25

30

35

40

Funds with U.S.

Treasury

Investments Accounts

Receivable

Advances Property, Plant

Billions of Dollars

0

10

20

30

40

IntraGovernmental

Debt

Accrued Benefits Future Workers'

Compensation

Benefits

Energy Employees

Occupational

Illness

Compensation

Benefits

Billions of Dollars

Other Liabilities

2013

2014

Liabilities 

and Equipment

Assets

2013

2014

0

20

40

60

80

100

120

Employment and Training

Adminstration

Office of Workers’ Compensation 

Programs

All Others

Billions of Dollars

Budgetary Resources by Major Program Agency

2013

2014

7 
Net Cost of Operations by Agency and Major Program Areas

3

The Pension Benefit Guaranty Corporation (PBGC), wholly owned by the Federal government and whose Board of Directors is chaired by the 

Secretary of Labor, has been designated by the Office of Management and Budget as a separate reporting entity for financial statement purposes 

and has not been included in this financial performance overview. 

MAJOR PROGRAM OPERATING AGENCIES3

FY 2014

(millions)

FY 2013 

(millions)

Employment and Training Administration $49,555 $76,024 

Office of Workers’ Compensation Programs $1,842 $2,483 

Office of Job Corps $1,537 $1,525 

Veterans’ Employment and Training Service $271 $262 

Occupational Safety and Health Administration $598 $590 

Mine Safety and Health Administration $444 $407 

Employee Benefits Security Administration $222 $215 

Bureau of Labor Statistics $619 $624 

Wage and Hour Division $298 $304 

Departmental Management and Other Agencies $303 $438 

TOTAL NET COST OF OPERATIONS $55,689 $82,872 

Income Maintenance programs comprise 

the major portion of Departmental costs. 

These programs include UI benefits paid to 

covered individuals who are out of work 

and seeking employment, as well as 

payments to or on behalf of individuals

who qualify for disability and medical

benefits due to injury or illness suffered on 

the job, and the costs to administer these 

programs. The significant decrease in 

Income Maintenance program costs is due 

primarily to lower costs for unemployment 

insurance benefits.

Employment and Training Administration

(ETA) costs are comprised primarily of 

unemployment insurance benefit costs which 

also make the major portion of the Income 

Maintenance program area. The decrease 

from FY 2013 is primarily due to decreases in 

unemployment benefits provided under 

existing legislation, and lower levels of 

unemployment as compared to FY 2013. ETA 

also provides training services at a cost of 

$6.3 billion in FY 2014, a decrease of 1.6% 

from FY 2013.

Office of Workers’ Compensation Programs

(OWCP) costs, included under the Income 

Maintenance program, are comprised 

primarily of payments to or on behalf of 

individuals who qualify for disability and 

medical benefits due to injury or illness 

suffered on the job. The decrease is 

primarily due to a decrease in the projected 

benefit costs for the Energy Employees 

Occupational Illness Compensation benefits.

0

10

20

30

40

50

60

70

80

Income

Maintenance

Employment and

Training

Labor,

Employment, and

Pension Standards

Worker Safety and

Health

Statistics

Billions of Dollars

Net Cost of Major Program Areas

2013

8 

 
Top Management Challenges

For FY 2014, the OIG considers the following as the most serious management challenges facing the Department:

• Protecting the safety and health of workers • Protecting the security of retirement, health, and other 

benefit plans for workers, retirees, and their families

• Ensuring the safety of students and staff at Job Corps 

Centers

• Reducing improper payments 

• Helping unemployed adults, youth and veterans obtain 

skills, training, and services that result in training-related 

job placements

• Securing and managing information systems

These top management challenges are intended to identify and help resolve serious weaknesses in areas that involve 

substantialresources and provide criticalservicesto the public. The OIG’s assessment of the Department’s progress in 

addressing each challenge and what remainsto be done is available on pages 150-158, at: 

http://www.dol.gov/_sec/media/reports/annual2014/2014annualreport.pdf

DOL Information Links

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Open Gov http://www.dol.gov/open/

Department of Labor Agency Pages

Bureau of International Labor Affairs http://www.dol.gov/ILAB/ Office of Federal Contract Compliance Programs http://www.dol.gov/ofccp/

Bureau of Labor Statistics http://www.bls.gov/ Office of Labor-Management Standards http://www.dol.gov/olms/

Employee Benefits Security Administration Office of Workers' Compensation Programs http://www.dol.gov/owcp/

http://www.dol.gov/ebsa/ Pension Benefit Guaranty Corporation http://www.pbgc.gov/

Employment and Training Administration http://www.doleta.gov Veterans' Employment and Training Service http://www.dol.gov/vets/

Mine Safety and Health Administration http://www.msha.gov Wage and Hour Division http://www.dol.gov/whd/

Occupational Safety and Health Administration Women's Bureau http://www.dol.gov/wb/

http://www.osha.gov/index.html

Office of Disability Employment Policy http://www.dol.gov/odep/

DOL Regulations and Enforcement

DOL Regulations Search - http://www.regulations.gov/

DOL Enforcement Data - http://ogesdw.dol.gov/

Please direct any questions or comments about this report to the U.S. Department of Labor, Performance Management Center, 

200 Constitution Avenue NW, Room S-3317, Washington, DC 20210 * 202-693-7120

9 
www.dol.gov