The United States Marshals Service’s Cooperative Agreement Program

Audit Report 05-28
June 2005
Office of the Inspector General

In planning and performing our audit of the USMS’s management of the CAP, we considered internal controls for the purpose of determining our auditing procedures. This evaluation was not made for the purpose of providing assurance on the USMS’s internal controls as a whole. We noted, however, a matter that we consider to be a reportable condition under the Government Auditing Standards. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal controls that, in our judgment, could adversely affect the USMS’s ability to effectively manage the CAP. As discussed in the Findings and Recommendations section of this report, we determined that the USMS had not adequately planned to ensure that jail space will not become scarce in areas where CAP agreements will expire within the next three fiscal years. Specifically, the USMS had not contacted jails with agreements that will expire within the next three fiscal years to determine if the jails intend to reduce the number of bed spaces previously guaranteed to the USMS. Because we are not expressing an opinion of the USMS’s internal controls as a whole, this statement is intended solely for the information of the USMS in managing the CAP. This restriction is not intended to limit the distribution of this report, which is a matter of public record.