APPENDIX I

 

STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

We audited detention contract costs incurred by INS. The audit covered FY 1994 and 1995, was conducted in accordance with Government Auditing Standards, and included such tests and procedures considered necessary.

In connection with the audit, and as required by the standards, we reviewed program activities and records to obtain reasonable assurance about INS compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations applicable to detention activities is the responsibility of management.

An audit includes examining, on a test basis, evidence about laws and regulations. The specific laws for which we conducted tests were, the Continuing Appropriation for Fiscal Year 1987 (Public Law 99-500) and Continuing Appropriations, Fiscal Year 1987 (Public Law 99-591) as amended by the Judiciary and Related Agencies Appropriation Act of 1991 (Public Law 101-515), OMB Circular A-25 and those contained in the relevant portions of the Immigration and Nationality Act of 1990 (8 U.S.C. 1101), and the Immigration Reform and Control Act of 1986, as well as subsequent anti-drug abuse legislation pertaining to the detention of aliens.

Except for those issues cited in the Findings and Recommendations section of this report, our tests indicated that, for those items reviewed, INS was in compliance with the laws referred to above. With respect to those transactions not tested, nothing came to our attention that caused us to believe that INS management was not in compliance with the laws cited above.

 

APPENDIX II

 

SCOPE AND METHODOLOGY

Background

Prior to FY 1995, INS operated the Eastern, Northern, Southern, and Western Regional Offices. These four regional offices performed operational and administrative functions. In FY 1995, INS underwent a reorganization. As part of this reorganization, the Northern Regional Office was eliminated. The Southern Regional Office became the Central Regional Office. The current INS structure includes the Eastern, Central, and Western Regional Offices. Regional offices are responsible for operational activities of the service. Also, INS operates administrative centers at Burlington, VT; Twin-Cities, MN; Dallas, TX; and Laguna Niguel, CA. The administrative centers provide support services to the regional offices.

Scope

The review period generally covered October 1, 1993 through September 30, 1994. However, we also reviewed interim detention statistics and detention costs for FY 1995. Audit work was performed at INS Headquarters in Washington, D.C.; the Eastern Regional Office and Administrative Center in Burlington, VT; the Central Regional Office and Administrative Center in Dallas, TX; and the Western Regional Office and Administrative Center in Laguna Niguel, CA. Work was also performed at the Administrative Center, Twin Cities, MN and at the Washington, Baltimore, Philadelphia, New Orleans, Houston, Seattle and San Francisco INS district offices.

In performing our audit, we extracted data from FACS, which is the primary source of financial information for INS. Based on the independent auditors disclaimer of opinion, the data in FACS cannot be considered reliable.16 However, we performed sufficient tests to support the findings and recommendations included in this report.

Methodology

We performed the audit in accordance with generally accepted government auditing standards and included tests and procedures necessary to accomplish the objectives. However, we may not be considered by others to be completely independent of INS as required by the standards, because INS has reimbursed us for work that pertained to INS fee-supported programs. In FY 1996, the OIG will receive $5 million for fee-related audits, investigations, and inspections. That dollar amount will fund approximately 14 percent of the total OIG staff positions. Nonetheless, we consider ourselves independent and do not believe that our reimbursement arrangements with INS had any effect with regard to our conduct of this audit.

To accomplish the audit we: (1) reviewed laws, regulations, policies, procedures, prior audit reports, and prior inspections reports; (2) interviewed responsible officials; (3) reviewed detention contracts; (4) reviewed the allocability of detention costs; (5) reviewed the allocation of detention costs between the basic appropriation and user fee accounts; (6) compared detention costs identified in the INS detention cost report with those identified in FACS; and (7) reviewed the utilization of existing detention space.

 

APPENDIX III

 

Attached are the responses from the Executive Associate Commissioners for Field Operations and Management addressing your memorandum dated September 20. I have reviewed the responses and concur with the comments.

I am pleased with the progress INS has demonstrated in this area and expect the promised data to be available within the next 90 days.

If you have any questions, please contact Kathleen Stanley, Audit Liaison, at
(202) 514-8800.


Attachments

cc: Vickie L. Sloan, DOJ Audit Liaison

 

 


The following information is provided in response to the request for information regarding recommendations 1 and 2 contained in the draft audit report titled The Immigration and Naturalization Service Contracting for Detention Space.

Recommendation 1: Take steps to assure maximum utilization of the Seattle, WA detention facility and any other such facility contracted for on the basis of a flat daily rate.

INS Response: Concur. The rated capacity for this facility is 150 beds. The audit report states that the contract for the detention facility in Seattle would not be cost effective if the average detention rate dropped to 122 aliens per day. As evidenced by the attached reports, the Service has operated the facility in a cost effective manner. The average daily detention level for the Seattle facility in FY 1995 was 173 detainees and in FY 1996 was 152 detainees. Field managers with oversight of any other facilities that may be contracted for on the basis of a flat daily rate will be advised to monitor the utilization of the facilities and ensure that all are operated in a cost effective manner.

Recommendation 2: Allocate the cost of detention for the Western Region to the User Fee Account based on the costs of detaining excludable aliens who arrive on commercial aircraft and vessels as stated in P. L. 99-591.

INS Response: Concur. This office supports the proper allocation of costs to the Immigration User Fee Account. The Western Region will be tasked with determining the proper allocation of costs between the Immigration User Fee account and the other funding sources. This analysis is expected to be completed by November 30; adjustments will be made to budgetary resources by December 31.

Any questions should be directed to Kathie Ripley-French of the Resource Management Branch on 202-514-1924.

Attachments

 

LOCATION DETENTION & DEPORTATION DIVISION
DETENTION SPACE STATUS REPORT
AVERAGE DAILY POPULATION FY 96
 
SPC FUNDED BEDS OCT 95 NOV* 95 DEC# 95 JAN 96 FEB 96 MAR 96 APR 96 MAY 96 JUN 96 JUL 96 AUG 96 SEP 96 AVG TO DATE
BOSTON 50 51 50 48 47 51 49 50 53 52 51 52 51 50
VARICK STREET 224 189 191 203 222 205 210 227 235 246 239 193 196 213
KROME 210 468 394 338 360 349 338 261 206 237 295 262 195 309
PORT lSABEL 350 358 355 389 467 557 573 503 286 309 343 334 338 401
EL PASO 350 291 243 263 315 332 328 308 311 197 333 348 318 299
EL CENTRO 540 500 487 468 565 576 533 572 546 530 592 523 525 535
FLORENCE 472 486 511 543 484 546 546 532 535 519 464 447 391 500
AGUADILLA 65 29 50 24 26 10 4 12 10 11 14 45 66 25
SAN PEDRO 450 405 407 409 505 473 466 471 442 470 493 510 537 466
                             
TOTAL -SPC 2711 2777 2688 2685 2991 3099 3047 2936 2624 2571 2824 2714 2617 2798
                             
CONTRACT                            
HOUSTON 160 268 275 248 167 143 169 198 175 166 163 177 198 196
LAREDO 185 187 188 188 180 206 193 155 105 149 190 207 136 174
DENVER 300 276 224 232 252 289 279 240 169 160 271 284 292 247
SEATTLE 150 149 139 146 147 146 147 157 161 157 157 148 175 152
TOTAL-CONTRACT 795 880 826 814 746 784 788 750 610 632 781 816 801 769
                             
OTHER FACILITIES                            
OAKDALE I 630 690 694 726 753 772 781 690 712 791 807 795 846 755
OAKDALE II                            
ELOY 500 499 513 517 471 528 523 516 523 523 495 479 481 506
HOUSTON JUV 18 16 11 13 17 20 16 16 14 11 7 16 25 15
CHICAGO JUV 30 0 0 0 0 0 28 28 24 17 11 19 27 13
BERKS CO JUV 15 0 0 0 0 0 23 25 22 17 19 17 18 12
L FRESNOS JUV 40 50 50 43 42 51 49 47 52 48 49 50 55 49
CSA GRANDE JUV 48 0 0 0 0 0 34 42 38 37 25 24 21 18
BOYSTOWN JUV 13 0 0 0 0 0 4 7 8 5 8 9 12 4
EL PASO JUV 32 0 0 0 0 0 0 0 18 25 26 27 26 10
TOTAL-OTHER 1326 1255 1268 1299 1283 1371 1458 1371 1411 1474 1447 1436 1511 1382
GRAND TOTAL 4832 4912 4782 4798 5020 5254 5293 5057 4645 4677 5052 4966 4929 4949
*Daily count for Krome and Miami estimated 11/7-11/13; 11/29-11/30
#Daily count for Western Region unavailable 12/15-12/31

 

LOCATION DETENTION & DEPORTATION DIVISION
DETENTION SPACE STATUS REPORT
AVERAGE DAILY POPULATION FY 95
AMENDED 7/96
SPC FUNDED BEDS OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP AVG TO DATE
BOSTON 50 49 49 50 49 49 48 50 47 50 50 51 45 49
VARICK STREET 224 199 183 196 181 185 207 208 217 209 229 219 194 202
KROME 210 522 305 115 157 186 197 269 317 366 382 307 290 284
PORT lSABEL 350 637 564 392 257 292 353 352 356 412 408 419 365 401
EL PASO 350 218 227 179 162 150 268 268 271 258 188 179 283 221
EL CENTRO 400 386 379 383 384 387 366 356 419 455 483 563 537 425
FLORENCE 450 288 333 336 322 398 460 446 486 499 485 556 532 428
AGUADILLA 65 58 79 49 40 44 32 36 33 52 47 21 19 43
SAN PEDRO 450 407 422 389 408 456 400 417 420 416 404 439 417 416
                             
TOTAL -SPC 2549 2764 2541 2089 1960 2147 2331 2402 2566 2717 2676 2754 2682 2469
                             
CONTRACT                            
HOUSTON 160 135 150 154 139 144 156 160 155 157 195 231 242 168
LAREDO 185 138 122 108 98 127 177 155 177 169 149 131 220 148
DENVER 300 248 190 141 127 112 199 201 249 244 239 269 268 207
SEATTLE 150 149 179 182 183 169 175 166 177 173 175 176 168 173
NEW YORK* 0 97 98 96 100 94 33 0 0 0 0 0 0 86
ELIZABETH NJ** 0 285 312 311 318 284 225 269 282 184 0 0 0 274
                             
TOTAL-CONTRACT 795 1052 1051 992 965 930 965 951 1040 927 758 807 898 1056
                             
OTHER FACILITIES                            
ST. ELIZABETHS 0 67 66 57 48 29 0 0 0 0 0 0 0 53
OAKDALE II 630 678 688 708 702 677 665 696 727 823 779 699 687 711
LOS FRESNOS JUV 40 38 41 38 36 47 47 41 46 47 51 54 57 45
HOUSTON JUV 18 15 10 6 8 13 14 9 14 14 17 14 18 13
ELOY AZ 500 269 335 228 338 410 409 459 476 462 502 502 495 407
TOTAL-OTHER FAC 1188 1067 1140 1037 1132 1176 1135 1205 1263 1346 1349 1269 1257 1229
                             
GRAND TOTAL 4532 4883 4732 4118 4057 4253 4431 4558 4869 4990 4783 4830 4837 4755
                             
* 100-BED NEW YORK CONTRACT EXPIRED MARCH 1995. DETAINEES ARE NOW HOUSED
AT LOCAL DETENTION FACILITIES UNTIL 200-BED CONTRACT IS AWARDED AND NEW
FACILITY IS OPERATIONAL
** 300-BED ELIZABETH FACILITY CEASED OPERATIONS IN MID-JUNE AFTER DISTURBANCE.
DETAINEES ARE NOW HOUSED AT LOCAL DETENTION FACILITIES UNTIL NEW CONTRACT
FACILITY IS OPERATIONAL
 
EL PASO SPC NOT USED TO FULL CAPACITY DUE TO STAFFING SHORTAGES AND DIFFICULTIES
IN OBTAINING/COMPLETING BACKGROUND INVESTIGATIONS ON CONTRACT GUARDS.

 

 

RECOMMENDATION 3: Establish a methodology and implement procedures to ensure that detention costs reported in the INS detention cost report are accurate, complete, and consistent.

INS RESPONSE: Concur. in June 1996, INS budget, programs, and field operations personnel met to discuss both the need for a detention resource tracking system and a methodology for implementation. in that regard, INS has accomplished the following:

1. Reactivated a previously established project code for tracking alien travel, detention, and welfare (ATD&W) allocations in the Salaries and Expense account, and established similar project codes in the three other accounts (Violent Crime, User Fee and Breached Bond/Detention Fund) which support ATD&W functions to track both allocations and expenditures. The codes were established in the Financial Accounting and Control System (FACS), as well as the Distributed Budget Module (DBM), which is used for funding allocations. INS also has established additional subobject class codes to capture expenditures for contract guard services, contracts for state and local detention space, and contract costs for juvenile shelter.

2. Developed draft instructions to the Regional Offices and Administrative Centers explaining revisions to INS' current reporting vehicle--the CADM-524 Report. The instructions contain specific details as to the types of expenditures that are to be reported under the ATD&W project codes, and are expected to ensure consistency among the reporting locations. The revisions will standardize the reporting of all costs associated with ATD&W (e.g., escort duty costs, medical costs, contract guard service costs, etc.) in addition, INS is proposing quarterly rather than annual reporting.

The reports will be compared with financial information from FACS to identify any unforeseen problems and to ensure consistent reporting procedures are being implemented throughout INS.

3. Developed a "monthly detention bed space tracking report" to monitor overall bed space availability and utilization.

Information regarding the establishment of the new project and subobject class codes was distributed to the field on October 3, 1996 (copy attached). Additionally, specific instructions regarding the need to capture all costs that support ATD&W, as well as the need for consistency in reporting, are completed in draft form and are expected to be issued in final by November 15, 1996. Regional Office and Administrative Center staffs have been involved in the development of the ATD&W tracking project and are aware of these new reporting requirements, which became effective at the start of FY 1997.

If additional information is needed, please contact Jeffrey M. Weber, Office of Budget, on 514-3206.

Attachment

 

 

Effective Fiscal Year 19971 the following project code has been modified to read:

Project Code 057

TITLE: ALIEN TRAVEL. DETENTION & WELFARE. The purpose of this project code is to identify and accumulate all appropriated Salaries and Expense costs incurred which relate to alien travel1 detention1 and welfare. The subobject classes that can be captured under this project code are: 2101 - Alien Travel1 2202 - Shipment of Aliens' Personal Effects, 2501 - detention and Maintenance (includes only those costs not specifically captured under an unique subclass)1 2502 - Private Hospitalization1 2503 - Public Hospitalization1 2514 - Miscellaneous Contracts (includes only those costs which directly benefit aliens and which are not specifically captured under a unique subobject), 2570 -Detention Guard Contract, 2571 - Juvenile Detention Contract, 2572- Contract for State and Local Detention, 2601 - Provisions, 2602 - Alien Welfare. In addition, the costs of escorting the aliens, incurred against subobjects 2102 -2105, should be charged to this project. See also project code 536, Detention and Removal of Mariel Cubans. If a particular expenditure falls within the definition of both project codes 057 and 536, it should be coded to 536. This project is restricted to program elements 1251 and 1252. No personal services and benefits can be charged to this project The project manager is the Executive Associate Commissioner for Field Operations. The budget project type is Set Asides (S) and the budget project code is '1057".

Refer to project codes 93U, 93k and 93F for additional "Alien Travel, Detention & Welfare" project codes.
Effective Fiscal Year 1997, the following project codes have been established:

Project Code 93U

TITLE: ALIEN TRAVEL. DETENTION & WELFARE - USER FEES. The purpose of this project code is to identify and accumulate all costs incurred which relate to alien travel, detention, and welfare and which are reimbursable from the User Fee Account. The subobject classes that can be captured under this project code are: 2101 - Alien Travel, 2202- Shipment of Aliens' Personal Effects, 2591 - Detention and Maintenance (includes only those costs not specifically captured under an unique subclass), 2502 - Private Hospitalization, 2503 - Public Hospitalization, 2514 - Miscellaneous Contracts (includes only those costs which directly benefit aliens and which are not specifically captured under a unique subobject), 2570- Detention Guard Contract, 2571 - Juvenile Detention Contract, 2572 - Contract for State and Local Detention, 2601 - Provisions, 2602 - Alien Welfare. In addition, the costs of escorting the aliens, incurred against subobjects 2102 - 2105, should be charged to this project. This project is restricted to program elements 1251 and 1252. No personal services and benefits can be charged to this project The project manager is the Executive Associate Commissioner for Field Operations. The budget project type is Set Asides (S) and the budget project code is "93U".

Refer to project codes 057, 93K and 93F for additional "Alien Travel, Detention & Welfare" project codes.

Project Code 93K

TITLE: ALIEN TRAVEL. DETENTION & WELFARE - CRIME CONTROL FUND. The
purpose of this project code is to identify and accumulate all costs incurred which relate to alien travel, detention, and welfare and which are attributable to the one year portion of the Crime Control Fund. The subobject classes that can be captured under this project code are: 2101 - Alien Travel, 2202 - Shipment of Aliens' Personal Effects, 2501 - Detention and Maintenance (includes only those costs not specifically captured under an unique subclass), 2502 - Private Hospitalization, 2503-. Public Hospitalization, 2514 - Miscellaneous Contracts (includes' only those costs which directly benefit aliens and which &e not specifically captured under a unique subobject), 2570 - Detention Guar~ Contract, 2571 - Juvenile Detention Contract, 2572- Contract for State and Local Detention, 2601 -Provisions, 2602 Alien Welfare. In addition, the costs of escorting the aliens, incurred against subobjects 2102 - 2105, should be charged to this project This project is restricted to program elements 1251 and 1252. No personal services and benefits' can be charged to this project The project: manager is the Executive Associate Commissioner for Field Operations. The budget project type is Set Asides (S) and the budget project code is "193K".

Refer to project codes 057, 93U and 93F for additional "Alien Travel, Detention & Welfare" project codes.
Project Code 93F

TITLE: ALIEN TRAVEL. DETENTION & WELFARE - BREACHED BOND. The purpose of this project code is to identify and accumulate all costs incurred which relate to alien travel, detention, and welfare and which are reimbursable from the Breached Bond Detention Fund. The subobject classes that can be captured under this project code are: 2101 - Alien Travel, 2202 - Shipment of Aliens' Personal Effects, 2501 - Detention and Maintenance (includes only those costs not specifically captured under an unique subclass), 2502 - Private Hospitalization, 2503 - Public Hospitalization, 2514 -Miscellaneous Contracts (includes only those costs which directly benefit aliens' and which are not specifically captured under a unique subobject), 2570 Detention Guard Contract, 2571 - Juvenile Detention Contract, 2572 - Contract for State and Local Detention, 2601 -Provisions, 2602 - Alien Welfare. In addition, the costs of escorting the aliens, incurred against subobjects 2102-2105, should be charged to this project This project is restricted to program elements 1251 and 1252. No personal services and benefits can be charged to this project The project manager is the. Executive Associate Commissioner for Field Operations. The budget project type is Set Asides (S) and the budget project code is "93F".

Refer to project codes 057, 93K and 93F for additional "Alien Travel, Detention & Welfare" project codes.

Effective Fiscal Year 19971 the following subobject class has been modified:

2501 - Detention and Maintenance. Charges for detention, lodging, or maintenance of aliens in other than Service facilities, and feeding aliens in Service facilities where kitchens are not maintained. Excludes costs captured under unique subobject codes Detention Guard Contract (2570), Juvenile Detention Contract (2571), and Contract for State and Local Detention (2572). Also excludes Provisions (2601) and Alien Welfare (2602).

Effective Fiscal Year 1997, the following subobject. classes have been established:

2570 - Detention Guard Contract. Charges for detention guard contracts.

2571 - Juvenile Detention Contract Charges for juvenile detention contracts.

2572 - Contract for State and Local Detention. Charges for state and local detention contracts.

 

 

APPENDIX IV

 

OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION,
ANALYSIS AND SUMMARY OF ACTIONS
NECESSARY TO CLOSE THE REPORT

Recommendation Number:

  1. Closed. This recommendation is closed based on evidence that the Seattle, WA, detention facility was sufficiently utilized to ensure a cost effective average daily detention rate and INS's commitment to have field managers monitor utilization levels at flat rate facilities to ensure that the facilities are operated in a cost effective manner.
  2. Resolved. This recommendation is resolved based on INS's agreement to allocate the cost of detention for the INS Western Region to the User Fee Account based on the criteria established in P.L. 99-591. To close this recommendation, please provide documentation that the Western Region has implemented such a methodology. In addition, please provide documentation for any adjustments made to correct prior misallocation of detention costs to the User Fee Account for the Western Region.
  3. Closed. This recommendation is closed based INS's response stating that: project codes have been activated to track alien travel, detention, and welfare costs; instructions have been developed to provide consistency in the preparation of the detention cost report; and INS is committed to comparing the detention cost report with FACS to ensure consistent reporting.

 


16 OIG Report Number 95-2A, INS Fee Account Financial Statement Fiscal Year 1993, issued in November 1994.

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