U.S. DEPARTMENT OF JUSTICE

Use of Equitable Sharing

Cash and Property by the

City of Dallas, Texas,  Police Department

GR-80-98-012

March 31, 1998

The U.S. Department of Justice (DOJ), Office of the Inspector General, Audit Division, has completed an audit on the use of equitable sharing cash and property by the City of Dallas, Texas, Police Department. The audit was requested by the Criminal Division, Asset Forfeiture and Money Laundering Section, DOJ.

The Dallas Police Department (Dallas PD) received a total of $2,473,186 in cash and property from October 1, 1994, through June 30, 1997, which was our audit period.

Generally, the Dallas PD properly accounted for the funds received from the U.S. Marshals Service. However, we found the following conditions during our audit:

• Leased office space of $813,280 is questioned, as the City of Dallas did not have documentation to show when equitable sharing funds were first used or that the lease costs were not supplanted with equitable sharing funds.

• Internal controls over equitable sharing funds could be improved.