Maintenance and Disposal of Seized and Forfeited Assets
in Selected Western Districts

Report No. 02-07
March 2002
Office of the Inspector General



We have audited the USMS maintenance and disposal of seized assets. The audit generally covered the period October 1, 2000, through June 30, 2001, and included a review of selected activities and transactions. The audit was conducted in accordance with the Government Auditing Standards issued by the Comptroller General of the United States.

In connection with the audit, and as required by the standards, we tested transactions and records to obtain reasonable assurance about the agency's compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations applicable to maintenance and disposal of seized assets is the responsibility of USMS management.

Our audit included examining, on a test basis, evidence concerning laws and regulations. The specific laws for which we conducted tests are contained in 21 USC 881 (Forfeitures) and The Attorney General's Guidelines on Seized and Forfeited Property, July 1990.

Our tests indicated that, for the assets and records tested, the USMS generally complied with the provisions of applicable laws, and guidelines, except as noted in the report.

With respect to those transactions not tested, nothing came to our attention that caused us to believe that USMS management was not in compliance with applicable laws.