摘要: The Department of Labor (DOL) Working Capital Fund (WCF) was established by Public Law 85-67 and amended by Public Laws 86-703 and 91-204 to provide authority, without fiscal year limitation, for expenses necessary to provide cert... 展开 The Department of Labor (DOL) Working Capital Fund (WCF) was established by Public Law 85-67 and amended by Public Laws 86-703 and 91-204 to provide authority, without fiscal year limitation, for expenses necessary to provide certain services and activities on a centralized basis. The WCF is authorized specifically by law to finance a cycle of operations in which expenditures generate receipts that are available for continuing use without annual reauthorization by Congress. These centralized services are performed at rates which will return in full all expenses of operations, including reserves for accrued leave and depreciation of property and equipment. The WCF authorization has been amended several times since its establishment. Public Law 102-394 and Public Law 103-112 amended the WCF authorization in 1993 to provide authority to retain reimbursements for services rendered to any entity or person for use of Departmental facilities, including associated utilities and security services. Public Law 104-134 amended the WCF authorization in 1996 to establish the Investment in Reinvention Fund for the purpose of investing in Departmental projects designed to produce measurable improvements in agency efficiency and significant taxpayer savings. Public Law 105-78 amended the WCF authorization in 1997 to authorize the annual transfer of up to $3,000,000 from unobligated balances in the Departments salaries and expenses account to the unobligated balances of the WCF. The Departmental agencies include in their budget requests an amount required to finance the WCF and to cover the services to be obtained from organizations financed through the WCF. This amount is subsequently advanced to the WCF after enactment of the Departments appropriation. WCF advances normally are obtained from DOLs agencies at the beginning of each quarter. The cost allocation module utilizes the Department of Labor Accounting and Related Systems (DOLARS) functionality for allocating WCF costs among DOL agencies. Since WCF charges are included in DOL agency budgets, these funds are already applied against performance goals so redundant performance information is not presented for the WCF. 收起