Use of Equitable Sharing Revenues by the Kings County, New York District Attorney's Office
Office of the Inspector General
The U.S. Department of Justice (DOJ), Office of the Inspector General, Audit Division, has completed an audit of the use of DOJ equitable sharing revenues by the Kings County, New York District Attorney's Office (District Attorney's Office). Equitable sharing revenues represent a share of the proceeds from the forfeiture of assets seized in the course of certain criminal investigations.1 During the period of July 1, 2000 through June 30, 2002, the District Attorney's Office was awarded DOJ equitable sharing revenues totaling $1,244,284 to support law enforcement operations.
We found that the District Attorney's Office generally complied with DOJ equitable sharing guidelines. However, we found weaknesses related to the use of equitable sharing revenues, the accounting for equitable sharing receipts, the timeliness of deposits, and the accounting for interest earned. As a result we question the $428,850 in equitable sharing funds expended by the District Attorney's Office in its FYs 2001 and 2002. Specifically, we found weaknesses in the areas below.
The results of the audit are discussed in greater detail in the Findings and Recommendations section of the report. Our audit objectives, scope and methodology appear in Appendix I.