Use of Equitable Sharing Revenues by the Fayette County, Georgia, Sheriff’s Office

Audit Report GR-40-07-007
September 2007
Office of the Inspector General

Executive Summary

The U.S. Department of Justice (DOJ), Office of the Inspector General, Audit Division has completed an audit of the use of DOJ equitable sharing revenues by the Fayette County, Georgia, Sheriff’s Office (Sheriff’s Office). Equitable sharing revenues represent a share of the proceeds from the forfeiture of assets seized in the course of certain criminal investigations.1

The audit covered equitable sharing activities from July 1, 2004, through March 19, 2007. During that period, the DOJ shared $2,646,363 in cash and $63,367 in property with the Sheriff’s Office, and the U.S. Department of the Treasury (Treasury) shared $209,416 in cash with the Sheriff’s Office. Also during that period, the Sheriff’s Office expended $2,355,153 of DOJ equitable sharing funds and $110,514 of Treasury equitable sharing funds. We tested $1,957,328 (83 percent) of the $2,355,153 expended from DOJ funds and $108,078 (98 percent) of the $110,514 expended from Treasury funds.

We reviewed the Sheriff’s Office’s compliance with six essential equitable sharing guidelines. Generally, the Sheriff’s Office complied with the guidelines, but we found weaknesses in three areas as identified below.

The results of our work are discussed in detail in the Findings and Recommendations section of the report. The audit objectives, scope, and methodology appear in Appendix I.


  1. The DOJ asset forfeiture program has three primary goals to: (1) punish and deter criminal activity by depriving criminals of property used or acquired through illegal activities; (2) enhance cooperation among federal, state, and local law enforcement agencies through equitable sharing of assets recovered through this program and, as a by-product; (3) produce revenues to enhance forfeitures and strengthen law enforcement.

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