Note 9 - Liabilities Not Covered By Budgetary Resources

Liabilities Not Covered by Budgetary Resources
at September 30, 2004 and 2003

Liability	2004	2003
Intragovernmental - other liabilities	$    2,996	$    2,534
Federal employee and veterans' benefits payable	12,455	14,221
Other	115,742	35,926
Total Liabilities Not Covered by Budgetary Resources	131,193	52,681
Total Liabilities Covered by Budgetary Resources	2,459,293	2,499,736
Total	$2,590,586	$2,552,417

The Department of Labor calculates the FECA liability for DOT. DOT allocates the liability amount to the HTF Agencies based upon actual worker's compensation payments to the HTF Agency employees over the preceding four years. FECA liabilities include the expected liability for death, disability, medical and miscellaneous costs for approved compensation cases, plus a component for incurred but not reported claims. The estimated liability is not covered by budgetary resources and thus will require future appropriated funding.