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 Office of the Inspector General (OIG), Audit Division, has completed an audit of the Intergovernmental Service Agreement (IGSA) between the Immigration and Naturalization Service (INS) and the Wicomico County Department of Corrections, Wicomico County, Maryland (hereinafter WCDC or auditee). During the period July 1, 1999 through June 30, 2000 (Wicomico County Fiscal Year 2000), the WCDC billed the INS $2,417,750, which represented 48,355 prisoner days at $50 per day. Additional audit scope, methodology, and background information appears in APPENDIX II.

We performed tests of selected FY 2000 costs to determine if the costs were allowable and were adequately supported. We reviewed the daily average inmate population at Wicomico County's facilities to determine if the average inmate population and daily prisoner rate were accurate and reasonable. We examined prisoner day billings to determine if the day rate corresponded to the rate as stated in the IGSA and that the amounts claimed were accurate.

Based on our review, we determined that:

• The auditee overbilled the INS $347,189 in FY 2000 based on the difference between the audited incurred cost rate of $42.82 per prisoner day and the billed daily rate of $50. Based on a projection of 41,436 reimbursable prisoners days in FY 2001 (current fiscal year), INS could save an additional $297,510 by applying the audit determined rate difference of $7.18 to the prisoner days.



• No material deficiencies existed in the accuracy, completeness, and adequacy of accounting documentation; administrative, management, and financial internal controls; and accuracy of reports.