United States Marshals Service Intergovernmental Service Agreement for Detention Facilities with Union County, New Jersey

Audit Report GR-30-96-013
September 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 Union, New Jersey (contractor). During the period of January 1, 1993 through December 31, 1995 (Fiscal Years 1993, 1994, and 1995), the contractor billed the USMS $6.4 million per year, which was comprised of 83,950 jail days at $76.60 per day. The IGA was signed in March 1990 and was in effect during the entire 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 1993, 1994, and 1995 costs to determine if the costs were allowable and were adequately supported.

Base of our review, we determined that:


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