United States Marshals Service Intergovernmental Service Agreement for Detention Facilities with Plymouth County, Massachusetts

Audit Report GR-30-96-008
April 1996
Office of the Inspector General

Executive Summary

The Office of the Inspector General (OIG), Audit Division, has completed an audit of the Intergovernmental Service Agreement (IGA) between the United States Marshals Service (USMS) and the County of Plymouth (contractor), Massachusetts. During the audit period (July 1994 through June 1995 – Fiscal Year 1995), the contractor billed the USMS for 82,436 jail days at $80.76 per day, for a total of $6.7 million. The IGA was signed in April 1991 and was in effect during the audit period. Additional audit scope, methodology and background information appears in APPENDIX II.

We reviewed the IGA between the contractor and the USMS to provide detention space at the jail for federal prisoners. We analyzed jail-day billings to determine if the amounts claimed were accurate and that the day rate corresponded to the rate as stated in the IGA. We performed tests of selected FY 1995 costs to determine if the costs were allowable and were adequately supported.

Based on our review, we determined that:


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