Management of Seized Assets and Evidence by the
Bureau of Alcohol, Tobacco, Firearms and Explosives

Audit Report 06-37
September 2006
Office of the Inspector General

EXECUTIVE SUMMARY INTRODUCTION Background Items Seized by ATF History Analysis of Seized Property Asset Management Systems Prior Audits FINDINGS AND RECOMMENDATIONS FASTRAK INTEGRATION WITH CATS REMAINS DELAYED Maintenance Costs and Funds Remaining at Treasury Conclusion Recommendations INADEQUATE CONTINGENCY PLAN AND CONTROLS FOR STORING AND SAFEGUARDING SEIZED ASSETS Controls for Storing and Safeguarding Seized Assets Critical Incident Management System and ATF Order 3400.1B Compliance Testing Conclusion Recommendations APPENDICES: Statement on Management Controls Statement on Compliance with Laws and Regulations Objectives, Scope, and Methodology Results of Audit Testing Acronyms ATF Response to the Audit Recommendations Office of the Inspector General, Audit Division, Analysis and Summary of Actions Necessary to Close Report