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Audit of Intergovernmental Service Agreement for Housing Federal Detainees
Wicomico County, Maryland

May 30, 2001
Office of the Inspector General



We conducted our audit in accordance with Government Auditing Standards and included such tests of financial data as were considered necessary. Our principle criteria was OMB Circular A-87 and the INS Jail Services Cost Statement. We excluded from our audit a review of auditee internal controls and compliance with Federal laws and regulations, because they were addressed in an audit report conducted under the provisions of OMB Circular A-133. The independent auditor's report disclosed no material weaknesses. Therefore, based on the independent auditor's assessment of internal controls and compliance, we relied upon their opinion and did not test internal controls and compliance requirements.

We performed work at the Wicomico County Department of Corrections and the Wicomico County Finance Office. We interviewed officials, conducted a physical inspection of the facility, reviewed financial records, correspondence, independent auditor reports, and other documents as necessary.

Costs listed in the FY 2000 Cost Statement were derived from general ledger incurred cost accounts. We selected samples of transactions throughout the Fiscal Year. The selected FY 2000 expense transactions were traced through the accounting system to determine the allocability, allowability, and reasonableness of costs incurred. General ledger entries were traced through subsidiary ledgers to the source documents for those entries judgmentally selected for testing. Average Daily Population data was traced to daily census records to ensure the reliability of reported prisoner days.

The Immigration and Naturalization Service detains aliens who enter the United States illegally or otherwise violate immigration laws who are not otherwise released on bond or personal recognizance pending disposition of their case. In particular, the INS is committed to providing safe, secure and humane confinement of persons who are detained while awaiting trial or sentencing, a hearing on their immigration status, or deportation. In 1999 the INS average daily detention population throughout the United States was 16,563.

The IGSA between WCDC and the Detention and Deportation branch provides housing, safekeeping and subsistence of INS detainees. The IGSA program allows the INS to enter into agreements with state and local governments for detention services. Other Department of Justice agencies, such as the United States Marshals Service and Bureau of Prisons, may be incorporated as user agencies under the IGSA awarded by the INS.