DEPARTMENT OF JUSTICE

Consolidated Statements of Financing

For the Fiscal Years Ended September 30, 2002 and 2001

Restated

Resources Used to Finance Activities:

Budgetary Resources Obligated

Obligations Incurred

$ 34,148,875

$ 31,062,922

Less: Spending Authority from Offsetting Collections and
     Recoveries

7,122,327

6,730,068

Obligations Net of Offsetting Collections and Recoveries

27,026,548

24,332,854

Less: Offsetting Receipts

2,730,767

2,636,896

Net Obligations

24,295,781

21,695,958

Other Resources

Donations and Forfeitures of Property

68,333

49,734

Transfers-In/Out Without Reimbursement

(36,163)

29,638

Imputed Financing from Costs Absorbed by Others (Note 18)

584,871

575,415

Imputed Financing from Costs Absorbed by Others (Note 18)

-

-

Others

-

(1,424)

Net Other Resources Used to Finance Activities

617,041

653,363

Total Resources Used to Finance Activities

24,912,822

22,349,321

Resources Used to Finance Items not Part of the Net Cost of

Operations:

Change in Budgetary Resources Obligated for Goods, Services,
     and Benefits Ordered but not Yet Provided

(66,052)

(1,600,583)

Resources That Fund Expenses Recognized in Prior Periods

(17,036)

(7,603)

Budgetary Offsetting Collections and Receipts That do not
     Affect Net Cost of Operations

628,960

642,752

Resources That Finance the Acquisition of Assets

(1,366,585)

(871,765)

Other Resources or Adjustments to Net Obligated Resources
     That do not Affect Net Cost of Operations

(27,664)

(2,270)

Total Resources Used to Finance the Net Cost of Operations

$ 24,064,445

$ 20,509,852

DEPARTMENT OF JUSTICE

Consolidated Statements of Financing (Continued)

For the Fiscal Years Ended September 30, 2002 and 2001

Restated

Components of Net Cost of Operations That Will not Require
     or Generate Resources in the Current Period:

Components Requiring or Generating Resources in Future Periods:

Increase in Annual Leave Liability

$ 38,487

$ 35,742

Increase in Environmental and Disposal Liability

-

-

Increase in Exchange Revenue Receivable From the Public

(51,463)

(10,435)

Other

106,923

225,418

Total Components of Net Cost of Operations Requiring or
     Generating Resources in Future Periods (Note 17)

93,947

250,725

Components not Requiring or Generating Resources:

Depreciation and Amortization

403,619

353,380

Revaluation of Assets or Liabilities

945

(20,968)

Other

59,759

44,353

Total Components of Net Cost of Operations not Requiring or
     Generating Resources

464,323

376,765

Total Components of Net Cost of Operations That Will not
     Require or Generate Resources in the Current Period

558,270

627,490

Net Cost of Operations

$ 24,622,715

$ 21,137,342