United States Marshals Service Intergovernmental Service Agreement for Detention Services with Marion County, Indiana

Office of the Inspector General

Executive Summary

The Office of the Inspector General, Audit Division, completed an audit of the Intergovernmental Service Agreement (IGA) between the United States Marshals Service (USMS) and Marion County, Indiana (County). From August to December 1997, the County billed the USMS a total of $559,650 for 10,660 jail days. During the same period, it billed the Bureau of Prisons (BOP) $4,620 for 88 prisoner days.

Review of the latest IGA modification between the County and the USMS, effective August 1, 1997, revealed that the Form USMS-243 “Cost Sheet for Detention Services” (Cost Sheet) was improperly completed because the Marion County Jail (Jail) did not provide actual costs as required. The IGA modification stipulated that actual costs from the latest accounting period be used to determine the daily rate. According to officials, 1996 actual costs were used; however, we determined that, in fact, various budget estimates were used to prepare the Cost Sheet. As a result, the negotiated prisoner per diem rate was overstated by $9.58. Consequently:


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