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Use of Equitable Sharing Revenues
by the Inglewood, California Police Department

March 2000
Office of the Inspector General


The United States Department of Justice, Office of the Inspector General, has completed an audit of the use of equitable sharing revenues by the Inglewood, California Police Department (IPD). Equitable sharing revenues represent a share of the proceeds from the forfeiture of assets seized in the course of certain criminal investigations.

Although the IPD receives equitable sharing revenues, the City of Inglewood (City) performs the accounting functions for those revenues and controls their expenditure. Our audit encompassed equitable sharing transactions during the fiscal years (FY) 1996, 1997, 1998, and 1999. During those years, the City generally accounted adequately for the receipt of equitable sharing revenues. However, we also found the following.

The audit results are discussed in the Findings and Recommendations section of this report. Our audit Scope and Methodology appear in the Appendix.