Use of Equitable Sharing Revenues
Arlington County Police Department Arlington, Virginia

Audit Report GR-30-98-002
December 1997
Office of the Inspector General


The Department of Justice (DOJ), Office of the Inspector General (OIG), Audit Division has completed an audit of the Use of Equitable Sharing Revenues received by Arlington County Police Department (Police Department), Arlington, Virginia. The audited equitable sharing revenues represent a share of the proceeds from the forfeiture of assets seized in connection with joint Federal and local criminal investigations. The funds are to be used to enhance law enforcement resources.

We performed the audit in accordance with generally accepted government auditing standards and, accordingly, included such tests of the records and procedures as we considered necessary. We audited the equitable sharing revenues, interest earned, and expenditures for the period of July 1, 1995 through June 30, 1996.

Generally, equitable sharing revenues were accounted for accurately in financial records, but expenditures were not always classified properly. Our audit disclosed that:

At the conclusion of the audit we conducted an exit conference with representatives of the Police Department to inform them of the results of our review. We provided details of our audit methodology and discussed each recommended adjustment in detail.