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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




The objectives of the audit were to: (1) determine the audited jail day rate for York County Prison based on allowable incurred costs and jail days used for York's FY 2000 (January 1, 2000 through December 31, 2000), and (2) determine whether York County Prison was properly reimbursed.

Scope and Methodology

We conducted our audit in accordance with Government Auditing Standards and included such tests of financial data as were considered necessary. The specific laws, regulations, and guidelines for which we conducted tests are contained in the relevant portions of OMB Circular No. A-87, Costs Principles for State, Local, and Indian Tribal Governments, which we used as criteria in evaluating costs. We also applied criteria in INS and USMS policy.

We performed field work at the County of York Controller's office and the York County Prison. We interviewed officials, conducted a physical inspection of the prison, audited financial records, and reviewed correspondence and other documents as necessary.

Costs stated in this report were the most recent data available at the time of our fieldwork.