The United States Marshals Serviceís Cooperative Agreement Program

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


Table of Contents


EXECUTIVE SUMMARY

INTRODUCTION

FINDINGS AND RECOMMENDATIONS

  1. THE USMS HAS NOT MADE ADEQUATE PLANS TO SECURE DETENTION SPACE IN THE ABSENCE OF CAP FUNDING

  2. CAP Funding Reductions
    Detainee Increases
    Agreement Expiration and Detention Problems
    Plans to Secure Detention Space Without CAP Agreements
    Conclusion
    Recommendation

  3. THE USMS AND THE OFDT COULD NOT RECONCILE THE BALANCE OF CAP FUNDS AVAILABLE FOR EXPENDITURE

  4. Funding Discrepancies
    Recommendations

STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

STATEMENT ON INTERNAL CONTROLS

ACRONYMS

APPENDICES:

  1. AUDIT OBJECTIVES, SCOPE, AND METHODOLOGY
  2. SCHEDULE OF DOLLAR-RELATED FINDINGS
  3. EXAMPLES OF FY 2004 DISTRICT DETENTION STATUS SURVEYS [Not Available Electronically]
  4. CAP AGREEMENTS EXPIRING FROM FY 2005 THROUGH FY 2007
  5. CAP AGREEMENTS EXPIRING AFTER FY 2007
  6. USMSíS RESPONSE TO THE DRAFT REPORT
  7. OFDTíS RESPONSE TO THE DRAFT REPORT
  8. OFFICE OF THE INSPECTOR GENERAL ANALYSIS AND SUMMARY OF ACTIONS NEEDED TO CLOSE THE REPORT