United States Marshals Service
Intergovernmental Service Agreement
For Detention Facilities With The Government of Guam
Office of the Inspector General
The Office of the Inspector General, Audit Division has completed an audit of the costs incurred in relation to the Intergovernmental Service Agreement (IGA), as modified, between the United States Marshals Service (USMS) and the Government of Guam (Guam), Department of Corrections (DOC). The IGA stipulates that Guam will house prisoners for the USMS and house detainees for the Immigration and Naturalization Service (INS) at a jail day rate 1 of $97.71 in the permanent facility and $35.99 in the tent facility. 2 The objectives of the audit were to: (1) establish audited jail day rates for the permanent and tent facilities based on allowable incurred costs and jail days used during the audit period, and (2) determine whether Guam was properly reimbursed.
For our audit period October 1, 1998 through September 30, 2000, the USMS paid Guam $5,566,351 for 56,958 3 jail days. Further, the INS paid Guam $7,887,234 for 179,085 4 jail days. Overall, the USMS and the INS paid Guam a combined total of $13,453,585 for the audit period.
As a result of inadequacies with Guam's accounting records, we used source documents to determine the total cost incurred by the DOC. We determined the total cost incurred by the DOC to be $35,699,841 for the audit period. We then determined the allowability of these costs, determined the total inmate population for the specific facilities, developed audited jail day rates, and determined the accuracy of the reimbursements made in comparison to the audited jail day rates for the period audited.
Based on our audit, we determined that:
These findings are described in detail in the Findings and Recommendations section of this report. Our audit scope and methodology appear in Appendix II.