The OIG is conducting an audit of the Money Laundering and Asset Recovery Section's (MLARS) administration of the Equitable Sharing Program. Our preliminary objectives are to: (1) evaluate MLARS' administration and oversight of the Equitable Sharing program, (2) asses MLARS' oversight of participants' management and use of program funds, and (3) assess MLARS' compliance with regulations and guidelines governing the Equitable Sharing program.