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Department of Justice
Required Supplementary Information
Consolidated Deferred Maintenance
For the Fiscal Year Ended September 30, 2002

Deferred Maintenance for the fiscal year ending September 30, 2002 was $10.2 million. This amount was determined using the requirements set fourth by the SFFAS No. 6, Accounting for Property, Plant and Equipment as amended by SFFAS No. 14, "Amendments to Deferred Maintenance Reporting." The INS management estimated that these amounts were required to service and repair property, plant and equipment including vehicles, aircraft, buildings and other structures. The original date of the maintenance forecast was July 1997. Consistent with SFFAS No. 6, INS management estimated the amounts of deferred maintenance based on the Total Life-Cycle Cost Method, calculated as follows.

Dollars in thousands   FY 2002
Initial Requirement   $ 45,600
(Less) Maintenance Performed   (7,434)
Total Net Requirement   $ 38,166
(less) Actual Funded   (27,967)

Total Deferred Maintenance

  $ 10,199

As discussed in Note 27, the INS was transferred to the Department of Homeland Security effective March 1, 2003.


Department of Justice
Required Supplementary Stewardship Information
Consolidated Stewardship Investments
For the Fiscal Years Ended September 30, 2003, 2002, 2001, 2000 and 1999

The Violent Offender Incarceration and Truth-In Sentencing (VOI/TIS) Grant Program is administered by Office of Justice Program’s Bureau of Justice Assistance (BJA). The BJA program provides grants to all states as well as the District of Columbia, Puerto Rico, Virgin Islands, American Samoa, Guam and the Northern Mariana Islands for the purposes of building or expanding correctional facilities and jails to increase secure confinement space for violent offenders.

VOI/TIS funds are available for the following purposes:

The facilities built or expanded with these funds constitute non-federal physical property.

VOI/TIS funds expended from FY 1999 through FY 2003 are as follows:

Dollars in thousands

FY 2003

FY 2002

FY 2001

FY 2000

FY 1999

Cooperative Agreement Program Administered by USMS

$ 10,780

$ 20,544

$ 20,171

$ 27,152

$ 9,515

Discretionary Grants to Indian Tribes






Formula Grants to States







$ 230,964

$ 338,507

$ 273,819

$ 350,036

$ 93,347


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