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

GR-30-01-006
May 30, 2001
Office of the Inspector General

The Intergovernmental Service Agreement (IGSA) between the Wicomico County Department of Corrections, Wicomico County, Maryland (hereinafter WCDC or auditee) and the Immigration and Naturalization Service (INS) requires the WCDC to provide detention services to the INS.

In November 1988 the auditee entered into an IGSA with the INS in which WCDC was to provide for the housing, safekeeping, and subsistence of INS detainees at a rate of $50 per detained day. The IGSA was modified seven times through May 1997.

Modification Number 1 in January 1989 addressed costs associated with health care coverage for INS detainees. Modification Number 2 in November 1989 concerned the installation of an INS communication antenna at WCDC. Modification Number 3 in April 1990 revised the fixed rate to $55.12 per detained day. Modification Number 4 in June 1991 provided for an equitable adjustment to the auditee for costs resulting from damages during an INS detainee disturbance. Modification Number 5 in June 1992 established a sliding scale rate based on the daily INS census, as follows:

Number of Detainees	Rate
Below 70	$58
71 - 80	$57
81 - 90	$56
91 - 100	$54
101 - 110	$52
111 - 120	$51
Above 121	$50

Modification Number 6 in July 1993 dealt with medical services and administrative issues. The most recent modification, Modification Number 7 in May 1997, revised the sliding scale schedule defined by Modification Number 5 to a rate of $50 per detainee day because the WCDC experience has shown that the INS average daily detainee population rarely dropped below 121.

The WCDC's most recent supporting documentation submission for general operating costs was dated May 1991. However, the INS did not review or approve the cost and average daily population support provided by the WCDC.

The objectives of the audit were to determine for FY 2000 whether:

• WCDC's presentation of prisoner population data, costs incurred and revenue received were accurate, complete, and supported by adequate documentation;

• internal controls (management, administrative, and financial) were adequate to provide accurate and reliable operating and financial data and information essential for management decision-making and reporting purposes;

• costs claimed to support the daily rate were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the agreement; and

• reports and billings were accurate;