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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.

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:

• Build or expand correctional facilities to increase the bed capacity for the confinement of persons convicted of a Part 1 violent crime or adjudicated delinquent for an act which, if committed by an adult, would be a Part 1 violent crime. NOTE: Part 1 violent crime includes murder and non-negligent manslaughter, forcible rape, robbery, and aggravated assault as reported to the Federal Bureau of Investigation for purposes of the Uniform Crime Reports.
• Build or expand temporary or permanent correctional facilities, including facilities on
• military bases, prison barges, and boot camps, for the confinement of convicted nonviolent offenders and criminal aliens, for the purpose of freeing suitable existing prison space for the confinement of persons convicted of a Part 1 violent crime.
• Build or expand jails.
• Additionally, since FY 1999, up to 10 percent of a State's VOI/TIS award may be applied to the costs of offender drug testing or intervention programs during periods of incarceration and post-incarceration criminal justice supervision and/or pay the costs of providing the required reports on prison drug use.

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:

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