Department of Justice
Required Supplementary Information
Consolidated Intra-governmental Revolving Fund
As of and For Fiscal Years Ended September 30, 2001 and 2000

The Department has three intragovernmental revolving funds, 15X4526 - Working Capital Fund (WCF), 15X4500 - Federal Prison Industries (FPI), and 15X4275 - Justice Prisoner and Alien Transportation System (JPATS). The WCF and FPI are both presented as separate reporting entities in the principal financial statements. The JPATS is included in the U.S.Marshal Service. The JPATS is responsible for transporting by air all Federal prisoners and detainees, including sentenced, pretrial, and illegal aliens, whether in cusody of the U.S. Marshal Service, the Bureau of Prisons, or the Immigration and Naturalization Service. JPATS also provides prisoner transportation to the Department of Defense and State and Local law enforcement on a space available basis. JPATS will transport prisoners and detainees in a cost effective manner without sacrificing the safety of the public, Federal employees, or those in custody. Proceeds from the disposal of aircraft are deposited into the JPATS Fund. FYs 2001 and 2000 JPATS condensed financial information about assets, liabilities, net position, gross cost, exchange revenues and net cost of operations is presented below:
Dollars in Thousands 2001 2000
Fund Balance with U.S. Treasury $26,731 $19,703
Accounts Receivable 20,811 4,738
Property, Plant and Equipment 19,142 23,359
Other Assets 7,971 7,976
Accounts Payable 11,170 8,916
Accrued Payroll and Benefits 932 813
Cumulative Results of Operations 62,553 46,047
Cost of Operations 81,055 79,451
Exchange Revenues (84,091) (73,311)
Net Cost of Operations (3,036) 6,140

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