MAINTENANCE AND DISPOSAL OF SEIZED AND FORFEITED ASSETS
IN SELECTED WESTERN DISTRICTS
EXECUTIVE SUMMARY
The United States Marshals Service (USMS) maintains custody for
various assets seized by agencies of the Department of Justice (DOJ). The
USMS also disposesof assetsafter their ownership has been forfeited to the
federal government. At the end of fiscal year (FY) 2000, the inventory of
seized and forfeited assets inUSMS custody was valued at more than $800
million.
Since 1990 the Comptroller General of the United States has designated
asset forfeiture as a high-risk area. Earlier audits by our officeand the
General Accounting Office (GAO) identified significant problems in USMS
management of seized and forfeited assets.
Although recent audit reports by GAO and others have documented
improvements in the USMS’s management of seized and forfeited assets, we
initiated this audit because asset forfeiture remains a high-risk areaand we
have a continuing responsibility for audit oversight of such areas. Our
objectives were to determine whether:(1) current management practices
assure that the USMS properly secures, stores, and accounts for seized and
forfeited assets; (2) the USMS disposes of forfeited assets in a timely and
cost-effective manner; and (3) the USMS has implemented sufficient
management actions to correct prior audit findings.
We audited sites in three western USMS districts (Southern California,
Nevada, and Arizona) where we tested USMS maintenance and disposal of
vehicles, vessels, cash/currency, and financial instruments. We also
evaluated the disposal of forfeited jewelry at a nationwide auction held in
Las Vegas, NV, in March 2001. In brief, our audit did not identify any
significant deficiencies in USMS’s management ofseized and forfeited assets
in the categories weselectedat the locations where we audited.
We performed fieldwork in the Southern District of California as a
follow-up to our prior work, which hadfound numerous problems in that
district’s management of seized and forfeited assets. Our current audit
found significant improvements in all areasthat we examined in this district.
We performed fieldwork in the Districtof Nevada in conjunction with our
observation of the nationwide jewelry auction held in Las Vegas. We also
selected the District of Arizona for testing based on the volume of asset
seizure and forfeiture activity in thatdistrict. Our testing in those two
MAINTENANCE AND DISPOSAL OF SEIZED AND FORFEITED ASSETS IN SELECTED WESTERN DISTRICTS EXECUTIVE SUMMARY The United States Marshals Service (USMS) maintains custody for various assets seized by agencies of the Department of Justice (DOJ). The USMS also disposesof assetsafter their ownership has been forfeited to the federal government. At the end of fiscal year (FY) 2000, the inventory of seized and forfeited assets inUSMS custody was valued at more than $800 million. Since 1990 the Comptroller General of the United States has designated asset forfeiture as a high-risk area. Earlier audits by our officeand the General Accounting Office (GAO) identified significant problems in USMS management of seized and forfeited assets. Although recent audit reports by GAO and others have documentedimprovements in the USMS’s management of seized and forfeited assets, we initiated this audit because asset forfeiture remains a high-risk areaand we have a continuing responsibility for audit oversight of such areas. Our objectives were to determine whether:(1) current management practices assure that the USMS properly secures, stores, and accounts for seized and forfeited assets; (2) the USMS disposes of forfeited assets in a timely and cost-effective manner; and (3) the USMS has implemented sufficient management actions to correct prior audit findings. We audited sites in three western USMS districts (Southern California, Nevada, and Arizona) where we tested USMS maintenance and disposal of vehicles, vessels, cash/currency, and financial instruments. We also evaluated the disposal of forfeited jewelry at a nationwide auction held in Las Vegas, NV, in March 2001. In brief, our audit did not identify any significant deficiencies in USMS’s management ofseized and forfeited assets in the categories weselectedat the locations where we audited. We performed fieldwork in the Southern District of California as a follow-up to our prior work, which hadfound numerous problems in that district’s management of seized and forfeited assets. Our current audit found significant improvements in all areasthat we examined in this district. We performed fieldwork in the Districtof Nevada in conjunction with our observation of the nationwide jewelry auction held in Las Vegas. We also selected the District of Arizona for testing based on the volume of asset seizure and forfeiture activity in thatdistrict. Our testing in those two
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