The United States Marshals Services' Management of the Justice Prisoner
and Alien Transportation System

Audit Report 07-01
October 2006
Office of the Inspector General

The audit of the USMS’s management of JPATS was conducted in accordance with generally accepted government auditing standards. As required by these standards, we tested selected transactions and records to obtain reasonable assurance about the USMS’s compliance with laws and regulations that, if not complied with, we believe could have a material effect on operations. Compliance with laws and regulations applicable to the administration of JPATS is the responsibility of its management. An audit includes examining, on a test basis, evidence about laws and regulation. The specific requirements for which we conducted tests are contained in the OMB Circular No. A-126, Improving the Management and Use of Government Aircraft. We found that the USMS was in compliance with the circular in the method of accounting for the cost of the operation, but not in the efficient use of aviation resources.