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Immigration and Naturalization Service
Intergovernmental Service Agreement
For Detention Services With
The Jefferson County Detention Center
Waurika, Oklahoma

April 26, 2001
Office of the Inspector General



The objectives of the audit were to determine whether: (1) the jail day rate is based on reasonable, allocable and allowable costs; (2) reports and billings are accurate; and (3) additional charges are appropriate, reasonable and adequately supported.

The scope of our audit included the detention center's operating costs for the period January 1, 2000, through December 31, 2000. We performed work at Jefferson County Detention Center, interviewed officials, conducted a physical inspection of the detention center, audited financial records, correspondence, and other documents as necessary.

We conducted our audit in accordance with Government Auditing Standards and included such tests of financial data as were considered necessary. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the cost statement is free of material misstatement. The specific laws, regulations, and guidelines for which we conducted tests are contained in the relevant portions of Office of Management and Budget (OMB) Circular No. A-87, Costs Principles for State, Local, and Indian Tribal Governments, which we used as criteria in evaluating costs.

Our audit disclosed that the cost statement included with the detention center's increased jail day rate request was based on estimated costs rather than actual costs incurred in operating the facility. As a result, we determined allowable costs of operating the facility based on the accounting records for the detention center.

To determine the allowability, reasonableness and allocability of payroll costs incurred by the detention center during the audit period, we judgmentally selected a sample of 10 employees, and verified the accuracy of the payroll records for the sample employees for 2 nonconsecutive pay periods. In order to determine the allowability, reasonableness and allocability of all other direct operating costs for the facility, we judgmentally selected a sample of 10 percent of the transactions for each cost center included in the detention center's general ledger for the audit period and traced the sample transactions to source documents. From the 20 cost categories, we selected 109 transactions totaling $166,223.

The detention center did not include indirect costs on their cost statement; as a result, our audit did not include a review of an indirect cost rate.

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