Department of Justice
Required Supplementary Information
Consolidated Intra-governmental Revolving Fund
For the Fiscal Years Ended September 30, 2003 and 2002.
The Department has three intragovernmental revolving funds, WCF-15X4526, FPI-15X4500, and Justice Prisoner and Alien Transportation System (JPATS)-15X4275. The WCF and FPI are both presented as separate reporting entities in the consolidating and combining 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 custody of the U.S. Marshal Service, the Bureau of Prisons, or the Bureau of Immigration and Customs Enforcement of the DHS.  FYs 2003 and 2002 JPATS condensed financial information about assets, liabilities, net position, gross cost, exchange revenues and net cost of operations is presented below:
Dollars in Thousands		FY 2003		FY 2002
Fund Balance with U.S. Treasury		$  30,956		$  30,554
Accounts Receivable		15,156		13,027
Property, Plant and Equipment		32,683		36,291
Other Assets		7,044		8,943
Accounts Payable		11,544		13,824
Accrued Payroll and Benefits		437		373
Other Liabilities		6,046		6,597
Cumulative Results of Operations		67,812		68,021
Cost of Operations		77,087		75,296
Exchange Revenues		(76,877)		(82,512)
Net Cost of Operations		210		(7,216)