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.
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.
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.
OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION,
ANALYSIS AND SUMMARY OF ACTIONS
NECESSARY TO CLOSE THE REPORT
Recommendation Number:
16 OIG Report Number 95-2A, INS Fee Account Financial Statement Fiscal Year 1993, issued in November 1994.
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