Management of Seized Assets and Evidence by the
Bureau of Alcohol, Tobacco, Firearms and Explosives
Audit Report 06-37
Office of the Inspector General
Our objectives were to: (1) determine the status of ATF’s transition to DOJ’s system for managing seized assets; and (2) assess the adequacy of ATF’s accounting for, storing, safeguarding, and disposing of seized assets and evidence in its possession.
Scope and Methodology
The audit covered the period from January 24, 2003, to June 30, 2006. As part of the audit, we reviewed federal laws, regulations, and DOJ policies and procedures applicable to seized assets and evidence, as well as inspection reports from ATF’s Office of Field Operations for all 23 ATF field divisions. We reviewed the MOU between the Treasury and DOJ for the management and disposition of property seized for forfeiture by ATF. In addition, we reviewed the September 1990 memorandum from the Associate Deputy Attorney General, directing all DOJ organizations participating in the asset forfeiture program to develop plans for orderly transition to the new integrated asset forfeiture system. We also reviewed the non-profit corporation’s reports, CATS-FASTRAK Gap Analysis, June 2003; CATS‑FASTRAK Alternatives and Recommendations, July 2003; and ATF FASTRAK – Version 7.09/DOJ BBC Gap Analysis Summary, June 2005.
We interviewed officials from ATF’s Asset Forfeiture and Seized Property Branch, Special Agents-in-Charge of field divisions, and Resident Agents‑in‑Charge of field offices where testing was conducted. We also interviewed contractor personnel responsible for securing items from ATF’s assets seized for forfeiture in the areas of the Gulf Coast region affected by Hurricane Katrina.
We performed on-site audit work at the following locations:
On September 16, 2005, the ATF Assistant Director, Office of Professional Responsibility and Security Operations requested a 60-day suspension of our audit due to ATF’s involvement in responding to the Hurricane Katrina catastrophe. This request was granted.
Analysis and Testing
To determine the status of ATF’s transition to DOJ’s asset management system for managing seized assets, we:
To assess the adequacy of ATF’s controls over accounting for, storing, safeguarding, and disposing of seized assets and evidence in its possession, we:
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