Management of Seized Assets and Evidence by the
Bureau of Alcohol, Tobacco, Firearms and Explosives
Audit Report 06-37
Office of the Inspector General
We audited ATF’s management of seized assets and evidence. We conducted fieldwork at headquarters offices of ATF, ATF’s Asset Forfeiture and Seized Property Branch, the Department of Justice’s AFMS, and at several ATF field division offices. We performed fieldwork between July 2005 and June 2006.
We conducted our audit in accordance with the generally accepted Government Auditing Standards. In connection with the audit, as required by the Standards, we reviewed procedures, activities, records, and seized assets and evidence to obtain reasonable assurance that the ATF Asset Forfeiture and Seized Property Branch and ATF’s field divisions complied with federal laws, regulations, and DOJ policies and procedures that apply to seized assets and evidence that, if not complied with, in our judgment, could have a material effect on management of seized assets and evidence. Compliance with laws and regulations relating to seized assets and evidence is the responsibility of the ATF’s Asset Forfeiture and Seized Property Branch and ATF’s field divisions.
Our audit included examining, on a test basis, evidence about compliance with applicable federal laws, regulations, and DOJ policies and procedures contained in the relevant portions of:
Except for instances of non-compliance identified in the Findings and Recommendations section of this report, ATF’s Asset Forfeiture and Seized Property Branch and ATF’s field divisions were in compliance with the relevant portions of the specific laws, regulations, and DOJ policies and procedures previously named.
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