The Immigration and Naturalization Service and
the United States Marshals Service
Intergovernmental Service Agreements for
Detention Services with the
County of York, Pennsylvania
York County Prison

Report No. GR-70-01-005
June 25, 2001
Office of the Inspector General

SCHEDULE OF DOLLAR-RELATED FINDINGS

QUESTIONED COSTS:	AMOUNT		PAGE
Overpayment by the INS for the audit period4	$5,994,094		4
Overpayment by the USMS for the audit period	$49,340		4
Overpayment by the BOP for the audit period	$1,161		4
Total Questioned Costs	$6,044,595
FUNDS TO BETTER USE:5
Annual cost avoidance for the INS based on the audited Jail day rate	$6,311,536		5
Annual cost avoidance for the USMS based on the audited Jail Day rate Jail day rate	$54,108		5
Annual cost avoidance for the BOP based on the audited Jail day rate	$1,273		5
Total Funds to Better Use	$6,366,917

QUESTIONED COSTS are expenditures that do not comply with legal, regulatory or contractual requirements, or are not supported by adequate documentation at the time of the audit, or are unnecessary or unreasonable. Questioned costs may be remedied by offset, waiver, recovery of funds, or the provision of supporting documentation.

FUNDS TO BE PUT TO BETTER USE are defined as future funds that could be used more efficiently if management took actions to implement and compete audit recommendations.

4. The amount shown excludes the $123,951 for INS/EOIR administrative and adjudication space that we took exception to in the body of the report as not being appropriate in the jail day rate.
5. Although the INS reports an increasing number of federal detainees housed at York during the first few months of 2001, we used a conservative approach by assuming a constant prison population in projecting the funds put to better use. We have also excluded non-recurring costs in the jail day rate.