FY 2002		FY 2001
Intragovernmental
	Advances to Others			$ 61,446		$ 82,101
	Prepayments			980		1,408
	Other			43,823		-
	Total Intragovernmental			106,249		83,509
Other Assets				5,751		3,242
	Total Other Assets			$ 112,000		$ 86,751

 

Other represents funds in the amount of $100,000 disbursed from and $56,255 deposited into the Treasury General Fund during FY 2002.  The FY 2002 disbursement from the Treasury General Fund resulted because during FY 2000, Debt Collection Management was instructed to deposit the proceeds from a case settlement into the Treasury General Fund.  A subsequent change in application document required the distribution of the funds to another Federal Agency instead of the Treasury General Fund.

				FY 2002		FY 2001
Intragovernmental
	Fund Balance with U.S. Treasury			$ 481,607		$ 758,088
	Accounts Receivable, Net			-		18
	Investments, Net			517,359		528,271
	Other			43,745		-
		Total Intragovernmental		1,042,711		1,286,377
Cash and Other Monetary Assets				65,143		72,380
Accounts Receivable, Net				9,443		3,014
	Total Non-Entity Assets			1,117,297		1,361,771
	Total Entity Assets			30,026,510		27,962,470
	Total Assets			$ 31,143,807		$ 29,324,241

 

During 1988, Congress granted FPI borrowing authority pursuant to Public Law 100-690.  Under this authority, FPI borrowed $20,000 from the U.S. Treasury with an extended lump-sum maturity date of September 30, 2008.  The funds received under this loan were internally restricted for use in the construction of factories and the purchase of equipment.  The loan accrues interest, payable March 31 and September 30 of each year, at 5.5 percent (the rate equivalent to the yield of U.S. Treasury obligations of comparable maturities which existed on the date of the loan extension).  Accrued interest payable under the loan is either fully or partially offset to the extent the non-interest bearing cash deposits are maintained with the U.S. Treasury.  In this regard, there is no accrual of interest unless the cash balance, on deposit with the U.S. Treasury, falls below $20,000.  When this occurs, interest is calculated on the difference between the loan amount ($20,000) and the cash balance.

The loan agreement provides for certain restrictive covenants and a prepayment penalty for debt retirements prior to FY 2008.  Additionally, the agreement limits authorized borrowings in an aggregate amount not to exceed 25 percent of the FPI’s net equity.  There were no net interest expenses for the years ended

September 30, 2002 and 2001.

The FIST-5 (Fuel In Storage Tank 5-Year) Program is a nation-wide effort begun in FY 1995 to upgrade and optimize automotive and aviation bulk fueling capabilities.  The Department monitors the environmental cleanup and any required remediation for all its known underground storage tanks.  The original FIST-5 proposal indicated that the program would develop and identify new projects as time passes.  During the course of the 5-year effort, the FIST-5 program has grown from 41 projects to 91 individual projects.  Completed projects total 78, with the remaining 13 projects scheduled for completion over the next 12 -18 months.  The total cumulative estimated remediation costs decreased from $21,200 in FY 2000 to $18,800 in FY 2001 and remained $18,800 for FY 2002.  Of the $18,800, $15,867 has been disbursed.  The remaining $2,933 has been accrued and is included in the environmental and disposal liability, of which $2,698 is covered and $235 is not covered by budgetary resources at September 30, 2002.  All the Department underground storage tanks have been certified in compliance with the new, more stringent Environmental Protection Agency (EPA) regulations that took effect on December 22, 1999. 

The DEA owns a section of land located in Chicago, Illinois.  Soil samples taken from this land, after removal of underground storage tanks indicated levels of benzene, ethyl benzene, and lead that were above soil remediation standards.  Phase I of an environmental site assessment was conducted on January 15, 2002, for this site.  The assessment revealed evidence of a potential environmental condition and recommended the study be extended to determine the extent of the contamination.  Phase II of the environmental site assessment is scheduled to begin in FY 2003.  At this time, needs for remediation activities have not been resolved nor have potential cleanup costs been determined.  Although DEA may have a liability to cleanup this land, costs can not be estimated at this time.  Therefore, no costs are reflected in the financial statements for this environmental cleanup project.

Capital leases include a Federal Detention Center (25 year lease term) and an airplane hangar (20 year lease term) in Oklahoma City, Oklahoma and a training facility (16 year lease term) in Pineville, Louisiana.

Capital Leases:			FY 2002		FY 2001
Summary of Assets Under Capital Lease:
	Land & Buildings		$ 104,070		$ 103,910
	Machinery & Equipment		21,889		4,533
	Accumulated Amortization		(37,093)		(28,079)
	Total		$ 88,866		$ 80,364
Future Payments Due:
	Fiscal Year		Building		Equipment		Total
	2003		$ 10,577		$ 4,732		$ 15,309
	2004		10,577		2,739		13,316
	2005		10,577		797		11,374
	2006		10,577		441		11,018
	2007		10,577		130		10,707
	After 2007		68,434		-		68,434
	Subtotal		$ 121,319		$ 8,839		$ 130,158
	Less: Imputed Interest		(43,552)		(815)		(44,367)
	FY 2002 Net Capital Lease Liability		$ 77,767		$ 8,024		$ 85,791
	FY 2001 Net Capital Lease Liability		$ 81,704	#	$ 1,971		$ 83,675
					FY 2002		FY 2001
	Net Capital Leases Liability Covered by Budgetary Resources				$ 3,465		$ 676
	Net Capital Leases Liability Not Covered by Budgetary Resources				$ 82,326		$ 82,999
Operating Leases:
Future Operating Lease Payments Due:
	Fiscal Year		Buildings		Equipment		Total
	2003		$ 1,256,004		$ 20,792		$ 1,276,796
	2004		1,358,523		21,240		1,379,763
	2005		1,458,802		21,919		1,480,721
	2006		1,564,949		22,732		1,587,681
	2007		1,682,082		23,626		1,705,708
	After 2007		3,481,250		60,984		3,542,234
	Total Future Lease Payments		$ 10,801,610		$ 171,293		$ 10,972,903

 

The majority of space occupied by the Department is leased from the General Services Administration (GSA).  The space is assigned to the Department by the GSA based on the Department’s square footage requirements.  The rent charged to the Department is intended to approximate commercial rates. Most of these leases may be terminated without incurring termination charges, however, it is anticipated that the Department will continue to lease space from the  GSA in future years.  Total future operating lease payments of $10,972,903 include GSA leases.

Operating leases have been established for multiple years.  Many of the operating leases that expire over an extended period of time include an option to purchase the equipment at the current fair market value, or to renew the lease for additional periods.  Approximately $10,801,610 was for office space, parking facilities, and warehouses, and the remainder for office equipment and vehicles.  Vehicles are leased from vendors for 12 months or less.                                      

					FY 2002		FY 2001
Intragovernmental Liabilities
	Other Accrued Liabilities				$ 159		$ 627
	Employer Contributions and Payroll Taxes				66,750		120,573
	Advances from Others				187,638		130,208
	Advances from Others (Non - Current)				5,971		3,852
	Liability for Deposit Fund, Clearing
	Accounts & Undeposited Collections				19,586		31,734
			Resources Payable to Treasury		-		-
	Other Liabilities				6,667		198,004
		Total Intragovernmental			286,771		484,998
Other Accrued Liabilities					2,635		2,293
Advances from Others					5,378		6,290
Liability for Deposit Fund, Clearing
Accounts & Undeposited Collections					272,119		236,992
Other Actuarial Liabilities					-		-
Accounts Payable Canceled					-		-
Custodial Liabilities					34,220		43,530
Other Liabilities					8,896		11,494
		Total With the Public			323,248		300,599
Total Other Liabilities					$ 610,019		$ 785,597

 

Intragovernmental other liabilities primarily represent civil debt collections where the Treasury General Fund is designated as the recipient of either a portion of a collection or the entire amount of a collection.

				FY 2002		FY 2001
Intragovernmental
	Custodial Liability			$ 232,731		$ 269,054
	Accrued FECA Liability			216,852		201,154
	Other Liabilities (Note 14)			7,614		2,904
		Total Intragovernmental		457,197		473,112
Environmental Cleanup Cost				235		352
FECA Actuarial Liabilities				1,204,284		1,193,590
Accrued Annual and Compensatory Leave				628,818		590,331
Capital Lease Liabilities (Note 13)				82,326		82,999
Contingent Liabilities (Note 16)				142,996		73,909
Deferred Revenue				1,223		1,175
Other Liabilities (Note 14)				37,280		46,394
		Total With the Public		2,097,162		1,988,750
	Total Liabilities Not Covered by Budgetary Resources			2,554,359		2,461,862
	Total Liabilities Covered by Budgetary Resources			4,986,496		4,840,272
	Total Liabilities			$ 7,540,855		$ 7,302,134

 

Generally, liabilities not covered by budgetary resources are liabilities for which Congressional action is needed before budgetary resources can be provided.  However, some of the liabilities not covered by budgetary resources do not require appropriations and will be liquidated by the assets of these entities.  They include civil and criminal debt collections and revolving fund operations.

The Department is party to various administrative proceedings, legal actions, and claims, including environmental damage claims, equal opportunity matters, and contractual bid protests.  The balance sheet includes an estimated liability for those legal actions where adverse decisions are considered "probable" by the Chief Counsel.  Management has determined that it is probable that some of these proceedings and actions will result in the incurrence of liabilities, and the amounts are reasonably estimable.  The estimated liability for these cases for FYs 2002 and 2001 were $142,996 and $73,909, respectively and recorded in the financial statements. There also are legal actions pending where adverse decisions are considered to be reasonably possible.  The range for potential loss is undetermined at this time.

The total liabilities not covered by budgetary resources presented in Note 15 for FYs 2002 and 2001 of $2,554,359 and $2,461,862, respectively do not equal the Components of net cost of operations requiring or generating resources in future periods on the Statement of Financing for FYs 2002 and 2001 of $93,947 and $250,725, respectively.  Total components requiring or generating resources in future periods on the Statement of Financing include only current unfunded expense amounts and increases in exchange revenue receivable from the public, while the unfunded liabilities included on the Balance Sheet represent both current and prior year unfunded expense amounts including the unfunded annual and compensatory leave balances for FYs 2002 and 2001 of $628,818 and $590,331, respectively. The actuarial/accrued FECA liability for FYs 2002 and 2001 were  $1,421,136 and $1,394,744, respectively.

Imputed financing recognizes actual cost of future benefits, the Federal Employees Health Benefits Program (FEHB), the Federal Employees Group Life Insurance Program (FEGLI), and the Pension that are paid by other Federal entities.  The Treasury Judgment Fund was established by the Congress and funded at 31 U.S.C. 1304 to pay in whole or in part the court judgments and settlement agreements negotiated by the Department on behalf of agencies, as well as certain types of administrative awards.  Interpretation of SFFAS No. 2, "Accounting for Treasury Judgment Fund Transactions,” requires agencies to recognize liabilities and expenses when unfavorable litigation outcomes are probable and the amount can be estimated and will be paid by the Treasury Judgment Fund. 

SFFAS No. 5, “Accounting for Liabilities of the Federal Government,” requires that employing agencies recognize the cost of pensions and other retirement benefits during their employees active years of service.  SFFAS No. 5 requires OPM to provide cost factors necessary to calculate cost.  OPM actuaries calculate the value of pension benefits expected to be paid in the future, and then determine the total funds to be contributed by and for covered employees.  For FERS and CSRS employees, OPM calculated that 11.5 (24.6 law enforcement) percent and 24.2 (40.0 law enforcement) percent respectively of each employee’s salary would be sufficient to fund these projected pension benefits.

The cost to be paid by other agencies is the total calculated future costs, less employee and employer contributions.  In addition, other retirement benefits which include the Federal Employees Health Benefits Program (FEHB) and the Federal Employees Group Life Insurance Program (FEGLI) that are paid by other Federal entities must also be disclosed.   

Imputed financing sources:

		FY 2002		FY 2001
Judgment Fund		$ 30,697		$ 53,416
Health Insurance		380,261		326,828
Life Insurance		1,281		1,199
Pension		172,632		193,972
Total		$ 584,871		$ 575,415

 

In accordance with SFFAS No. 21, “Reporting Corrections of Errors and Changes in Accounting Principles” the Department’s FY 2001 financial statements were restated as follows: 

			As Reported		As Restated		Difference
Combined Statement of Budgetary Resources:
	Budgetary Resources:
	Budget Authority		$ 22,825,163		$ 24,660,397		$ 1,835,234
	Unobligated Balance		$ 4,185,860		$ 4,401,675		$ 215,815
	Spending Authority from Offsetting
	Collections		$ 5,599,326		$ 5,629,602		$ 30,276
	Other		$ (314,120)		$ (512,507)		$ (198,387)
	Status of Budgetary Resources:
	Obligations Incurred		$ 29,332,372		$ 31,062,922		$ 1,730,550
	Unobligated Balances		$ 2,963,857		$ 3,116,245		$ 152,388
	Outlays		$ 21,612,063		$ 23,312,338		$ 1,700,275
	Unobligated Balance, End to Beginning		$ 3,116,245		$ 3,118,516		$ 2,271

 

In FY 2001, the INS presented a consolidated Statement of Budgetary Resources (SBR), where their Fee Accounts and Salaries & Expense Accounts were combined and intra-fund reimbursement transactions were eliminated.  The INS SBR was restated to reflect the Fee Accounts as a separate fund type from the Salaries and Expense Accounts.  The restatement increased Total Budgetary Resources and Status of Resources by $1,716,662.  In addition, amounts appropriated to INS by Treasury related to H1-B custodial collections were also adjusted to be reflected as offsetting receipts.  The USMS also presented a consolidated SBR in FY 2001 and accordance with OMB Bulletin No. 01-09, “Form and Content of Agency Financial Statements,” restated the SBR to a combined presentation.

As a result of the restatements discussed above, similar restatements were made to the Statement of Financing to account for these errors.

The Department has fully implemented the provisions of OMB Bulletin No. 01-09 that became effective in FY 2002 and substantially changed the presentation of the Statement of Changes in Net Position and the SBR.  As a result, the Department’s FY 2001 SBR, as discussed below, was reclassified to account for changes in financial presentation.   

In FY 2001, the OBD’s Radiation Exposure Trust Fund received $126,641 in appropriations to pay eligible claimants who suffered certain injuries during the 1950s as a result of atmospheric nuclear tests and radiation in underground uranium mines.  The appropriation was originally credited to an annual fund but was then transferred to a no-year expenditure fund to be disbursed to eligible claimants.  In accordance with OMB Bulletin No. 01-09, the OBD’s reclassified $126,617 in transfers to the following SBR line items: Appropriations Received, Obligations Incurred, Outlays, and Offsetting Receipts.  Although the reclassification increased the OBD’s FY 2001 budgetary resources and obligations incurred by $126,617, it had no net effect on the total resources provided or used to pay claims during FY 2001.

Additionally, a change in accounting treatment related to OJP transfers to the Department of Health and Human Services (HHS) is reflected in the change from the FY 2001 unobligated balance ending to the FY 2002 unobligated balance beginning. 

Note 20.  Consolidated Gross Cost and Earned Revenue by Budget Functional Classification

Consolidated Cost and Earned Revenue by Budget Functional Classification
			Gross Costs		Earned Revenue		Net Costs
Budget Functional Classification
Fiscal Year Ended September 30, 2002
National Defense	050		$ 224,614		$ -		$ 224,614
International Affairs	150		946		-		946
Administration of Justice	750		27,889,711		(3,492,571)		24,397,140
General Government	800		15		-		15
Total			$ 28,115,286		$ (3,492,571)		$ 24,622,715
Fiscal Year Ended September 30, 2001
National Defense	050		$ 58,067		$ -		58,067
International Affairs	150		812		-		812
Administration of Justice	750		24,504,014		(3,425,583)		21,078,431
General Government	800		32		-		32
Total			$ 24,562,925		$ (3,425,583)		$ 21,137,342
Intragovernmental Gross Cost and Earned Revenue by Budget Functional Classification
			Gross Costs		Earned Revenue		Net Costs
Budget Functional Classification
Fiscal Year Ended September 30, 2002
National Defense	050		$ 1,052		$ -		$ 1,052
International Affairs	150		375		-		375
Administration of Justice	750		5,967,185		(1,235,665)		4,731,520
Total			5,968,612		(1,235,665)		4,732,947
Total			$ 11,937,224		$ (2,471,330)		$ 9,465,894
Fiscal Year Ended September 30, 2001
National Defense	050		$ 1,484		$ -		$ 1,484
International Affairs	150		492		-		492
Administration of Justice	750		4,973,291		(1,129,345)		3,843,946
General Government	800		(113)		-		(113)
Total			$ 4,975,154		$ (1,129,345)		$ 3,845,809

Note 21.   Net Custodial Revenue Activity

Debt Collection Management (DCM) is responsible for implementing the provisions of the Federal Debt Recovery Act of 1986, which authorizes the Attorney General to contract with private counsel to help the U.S. Attorneys collect delinquent Federal civil debts.  Since FY 1994, the Attorney General has been authorized to credit the WCF up to 3 percent of the total civil cash collections to be used for paying the costs of "processing and tracking" such litigation.  DCM is responsible for the operation of the Nationwide Central Intake Facility, the private counsel pilot project, and other projects funded by the 3 percent of the civil debt collections.

The Department, through the INS, is also responsible for collections for other Federal agencies that are deposited in the U.S. Treasury. These collections are reported on the Statement of Custodial Activity. The largest of these collections in the Custodial Statement relates to the $1,000 fee paid by employers sponsoring nonimmigrant petitioners for employment authorization in accordance with Section 214(c)(9) of the INA. In accordance with the enacting legislation, these monies are deposited by the INS directly to the Nonimmigrant Petitioner Account in the General Fund of the US Treasury who distributes these collections (via Treasury warrant) to the Department of Labor and the National Science Foundation with four percent transferred back to the INS.

In general, SFFAS No. 7, “Accounting for Revenue and Other Financing Sources” requires that agencies collecting exchange revenue report such revenue on the Statement of Net Cost regardless of whether the entity retains the revenue for its own use or transfers to others.  SFFAS No. 7 does, however, provide for an alternative treatment in certain exceptional circumstances such as when the reporting entity recognizes virtually no costs in connection with collecting the revenue. In such cases where the entity collects these amounts on behalf of others, entities are to report such exchange revenue as custodial activity.

The Department believes the H1-B nonimmigrant petitioner collections meet the requirement of the exception to the general standard, and have reported these collections as custodial activity. To ensure that INS is reporting the H1-B collection in accordance with the accounting standards, an interpretation is being requested from the FASAB. Should FASAB determine that the INS needs to report this activity differently, the Department will include these collections on the Statement of Net Cost and show the respective transfer out on the Statement of Changes in Net Position.

During the periods reported the DEA and INS also collected fines, penalties, and restitution payments that were incidental to their missions.  Since these agencies have no statutory authority to use the funds they are transmitted to the Treasury’s General Fund upon receipt.

A permanent indefinite appropriation is open-ended as to both its period of availability (amount of time the agency has to spend the funds) and its amount.  Congress enacted a permanent indefinite appropriation to fund the expenses of Independent Counsel investigations and prosecutions in the 1988 Department of Justice Appropriations Act (P.L. 100-202).  Under this appropriation, all necessary costs and expenses incurred in the pursuit of these investigations were funded from amounts available in the Treasury.  On June 30, 1999, the Reauthorization Act of 1994 expired.  To date there has been no reauthorization; however, several investigations are on going.  This account also pays for appointed Special Counsel.

			Budgetary Resources		Obligations Incurred		Outlays
As of September 30, 2001 (Restated)
Statement of Budgetary Resourses (SBR)			$ 34,179,000		$ 31,063,000		$ 23,312,000
Funds not Reported in Budget of the U.S.:
	USMS Court Security Funds		(216,000)		(203,000)		(207,000)
	OBDs Health Care Fraud and Abuse Funds		(53,000)		(42,000)		(37,000)
	DEA, FBI and BOP Expired Funds		(297,000)		(142,000)		-
	INS and USMS Recovery of PY Obligations		(609,000)		(497,000)		-
	INS Fee Account Offsetting Receipts		(1,709,000)		(1,565,000)		-
Other			(55,000)		21,000		66,000
Budget of the United States (excluding Full
	Funding for Federal Retiree Costs)		$ 31,240,000		$ 28,635,000		$ 23,134,000
Full Funding for Federal Retiree Costs			534,000		534,000		484,000
Budget of the United States			$ 31,774,000		$ 29,169,000		$ 23,618,000

 

The reconciliation as of September 30, 2002 is not presented, because the submission of the Budget of the United States occurs after publication of these financial statements.  The Department of Justice Budget Appendix can be found on the OMB website (http://www.whitehouse.gov/omb/budget) and will be available in early February 2003.

Other differences represent financial statement adjustments, timing differences and other immaterial differences between amounts reported in the Department SBR and the Budget of the United States.

In addition to the above, a reconciliation with the SF-133, “Report on Budget Execution and Budgetary Resources”, was also performed and confirmed that differences between the Statement of Budgetary Resources and the SF-133 are also the result of the adjustments identified above.

								Total Obligations Incurred
				Direct Obligations		Reimbursable Obligations
Fiscal Year Ended September 30, 2002
	Obligations Apportioned Under:
		Category A		$ 26,615,809		$ 5,877,342		$ 32,493,151
		Category B		1,649,560		6,164		1,655,724
	Total			$ 28,265,369		$ 5,883,506		$ 34,148,875
Fiscal Year Ended September 30, 2001
	Obligations Apportioned Under:
		Category A		$ 24,168,642		$ 5,265,702		$ 29,434,344
		Category B		1,622,512		6,066		1,628,578
	Total			$ 25,791,154		$ 5,271,768		$ 31,062,922

 

Category A obligations represent resources apportioned for calendar quarters.  Category B obligations represent resources apportioned for other time periods; for activities, projects, objectives or for combination there of.

In 1984, Congress enacted the Victims of Crime Act (VOCA), which authorized the establishment of a Crime Victims Fund and direct services programs and national-scope training and technical assistance efforts on behalf of crime victims.  In support of VOCA, OJP provides federal leadership for the rights and needs of crime victims through policy development, funding promising practices, monitoring compliance with federal victims’ rights statutes, public awareness, and educational activities intended to promote justice for crime victims. The funds or revenue are inflows from the public provided by U.S. Courts, Army, Debt Management and collections for criminal fines. FYs 2002 and 2001 condensed financial information about assets, liabilities, net position, gross cost, exchange revenues and net cost of operations is presented below:

		FY 2002		FY 2001
Assets:
	Fund Balance with U.S. Treasury	$ 2,097,678		$ 2,062,584
	Other Assets	8,561		-
Liabilities		60,360		53,088
Net Position		2,045,879		2,009,496
Gross Cost of Operations		561,610		453,561
Exchange Revenues		469		281
Net Cost of Operations		561,141		453,280

 

During both FY 2002 and 2001, the Department transferred $17,000 for the Crime Victims Fund to HHS.  This transfer is required by law and is used for child abuse prevention and treatment grants.  These amounts are obligated and expended by the Secretary of HHS for grants.  However, because the amounts transferred to HHS are not material to HHS they are included as part of these financial statements.  

28 U.S.C. §524(c)(9)(E) provides authority for the Attorney General to use excess end-of-year monies, without fiscal year limitation, in the AFF for authorized purposes of the Department of Justice.  For 2002 and FY 2001 transfers of $18,937 and 17,302 were made, respectively.  In addition, during FY 2002 and FY 2001, the AFF transferred out forfeited property for official use of $6,134 and $7,747.

The Department also allocated funds from BOP to Public Health Services (PHS) that provides a portion of medical treatment for federal inmates.  The money is designated and expended for current year obligation of PHS staff salaries, benefits, and applicable relocation expenses.  The amounts transferred to PHS are not material to PHS and are therefore included as part of these financial statements.

The Air Transportation Safety and System Stabilization Act of 2001 (P.L. 107-42) created the September 11th Victim Compensation Fund to provide compensation to those physically injured or to personal representatives of those killed as a result of the terrorist attacks of September 11, 2001.  It created a program that is administered by a Special Master appointed by the Attorney General.  Its mission is to fairly and expeditiously resolve claims, consistent with the Act and associated regulations.  All claims must be filed within two years of the publication of regulations.

The Act established an indefinite appropriation for making payments on approved claims.  The Department of Justice received appropriations of $486,000 for FY 2002, however $354,000 was not required for the period and was made permanently not available.  Through the end of FY 2002, 728 claims for compensation were submitted.  Some of these claims sought initial benefits, resulting in initial payments totaling $3,925.  A total of 52 final benefit award letters were sent to claimants.  Claimants have 21 days to accept the award or request a hearing.  Through FY 2002, 12 final benefit claims were paid, for a total of $16,275.  In total, initial and final benefit payments of $20,200 were disbursed in FY 2002.  Summarized financial information about appropriated funds received, donations received from the public, benefit payments disbursed and payable, and the Fund balance is presented below:

Appropriated Funds Received		$ 132,000.0
Donations Received From The Public		0.4
Total Funding		132,000.4
Less: Benefit Payments Disbursed		20,200.4
Fund Balance Remaining With Treasury		$ 111,800.0
Accounts Payable		$ 39,996.8

 

DEPARTMENT OF JUSTICE
Consolidated Balance Sheets
As of September 30, 2002 and 2001
Dollars in Thousands					2002		2001
ASSETS
	Intragovernmental
		Fund Balance with U.S. Treasury			$ 20,863,080		$ 19,835,320
		Investments, Net			1,291,472		1,398,665
		Accounts Receivable, Net			243,046		232,516
		Other			106,249		83,509
	Total Intragovernmental				22,503,847		21,550,010
	Accounts Receivable, Net				182,983		116,805
	Cash and Other Monetary Assets				115,956		132,303
	Inventory and Related Property				196,367		178,642
	General Property, Plant and Equipment, Net				7,429,863		6,476,848
	Other Assets				714,791		869,633
Total Assets					$ 31,143,807		$ 29,324,241
LIABILITIES
	Intragovernmental
		Accounts Payable			$ 328,437		$ 268,485
		Debt			20,000		20,000
		Other			741,097		957,432
	Total Intragovernmental				1,089,534		1,245,917
	Accounts Payable				2,368,765		1,991,875
	Environmental and Disposal Liabilities				2,933		5,101
	Contingent Liabilities				142,996		73,909
	Other				3,936,627		3,985,332
Total Liabilities					$ 7,540,855		$ 7,302,134
NET POSITION
	Unexpended Appropriations				$ 14,835,234		$ 14,125,349
	Cumulative Results of Operations				8,767,718		7,896,758
Total Net Position					$ 23,602,952		$ 22,022,107
Total Liabilities and Net Position					$ 31,143,807		$ 29,324,241

 

On November 25, 2002, the President signed the Homeland Security Act of 2002, which creates a new Department of Homeland Security.  Agencies that will become part of the new department, including the Immigration and Naturalization Service and other selected functions of the Department, will be transferred some time during a one-year transition period.  In addition, the Act also transfers most of the functions of the Bureau of Alcohol, Tobacco, and Firearms from the Department of the Treasury to the Department of Justice, to create a new Bureau of Alcohol, Tobacco, Firearms, and Explosives.