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Use of Equitable Sharing Revenues Neuces County
Sheriff's Department Corpus Christi, Texas

November 7, 2000
Office of the Inspector General


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 Nueces County, Texas, Sheriff's Department (Sheriff's Department). Equitable sharing revenues represent a share of the proceeds from the forfeiture of assets seized in the course of certain criminal investigations.

We reviewed the Sheriff's Department's compliance with six essential equitable sharing guidelines and found that the Sheriff's Department generally complied with the guidelines. However, we found weaknesses in two areas as identified below.

These items are discussed in greater detail in the Findings and Recommendations section of the report. Our audit objectives, scope and methodology appear in Appendix I.