Policy Text
Page 1 of 4 16/03 (Rev 1/17)
Forfeited Seized Asset Funds Expenditures
The purpose of this General Order i s to establish procedures fo r the expenditure of
forfeited seized asset funds and to maintain compliance with ap propriate authority for
apportionment of the cash and pr oceeds from the sale of forfeit ed assets seized under
the Federal Asset Forfeiture Shar ing Program or the California State Asset Forfeiture
Program. I. General
A. Federal Asset Forfe iture Sharing Program
The authority for use of federal fo rfeited assets comes from th e
Comprehensive Crime Control Act, enacted on October 12, 1984, w hich
allows the U.S. Attorney General to share forfeited property wi th “ … any
state or local enfor cement agency which participated directly i n the seizure
or forfeiture of the property”. Asset forfeiture funds cannot be used to supplant local, state, or federal
funding. Asset forfeiture funds can only be used to increase o r
supplement available resources. Refer to the current e dition of the U.S. D epartment of Justice Guide to
Equitable Sharing for State and Local Law Enforcement Agencies for
specific guidelines on allowabl e and unallowable expenditures.
The Sheriff’s Department Fiscal Unit will prepare quarterly and annual
reports detailing the amounts and uses of the equitable sharing funds.
The Fiscal Unit will retain copies of all documents and records pertaining
to the Equitable Shar ing Program including the receipt and expe nditure of
funds, for a minimum of five (5) years. 1. Examples of Permissible Uses of Equitable Sharing Funds incl ude,
but are not limited to the following:
a. Law enforcement operat ions and investigations
b. Law enforcement training and education c. Law enforcement, public saf ety, and detention facilities
d. Law enforcement equipment e. Joint law enforcement /public safety operations
Page 2 of 4 16/03 (Rev 1/17) f. Contracting for services
g. Law enforcement travel and per diem h. Law enforcement awards and memorials i. Drug and gang education and other awareness programs
j. Matching funds k. Transfers to other law enforcement agencies l. Support of community-based programs 2. Examples of Impermissible Us es of Equitable Sharing funds
include, but are not limited to the following:
a. Use of forfeited property by non-law enforcement personnel
b. Creation of endowme nts or scholarships
c. Uses contrary to the laws of t he state or local jurisdictio n
d. Personal or political use of shared assets e. Purchase of food and beverages f. Extravagant expenditures
g. Petty cash accounts and stor ed value cards such as pre-
paid credit cards or gift cards
h. Purchase of items for ot her law enforcement agencies
i. Costs related to lawsuits j. Loans k. Money laundering operations l. Salaries of sworn or non-sw orn law enforcement personnel
B. California State A sset Forfeiture Program
The authority for use of forfeit ed assets on the state level co mes from the
enactment of assembly bill 114 (stats.194, ch.314) which took e ffect on
August 14, 1994. California Health and Safety code 11470 et se q
provides authority for all stat e asset seizure and subsequent f orfeiture
actions.
C. H&S 11489(d) requires, “All funds distributed to the state or local
government entity pursuant to su bparagraphs (A) and (B) of para graph (2)
of subdivision (b) shall not suppl ant any state or local funds that would, in
the absence of this subdivision , be made available to support t he law
enforcement and prosecutoria l efforts of t hese agencies.”
1. Sixty-five percent (65%) of the residual forfeiture will be distributed
to the law enforcement agency or agencies, based on proportiona te
participation in the seizure.
2. Fifteen percent (15%) of the funds distributed to the seizi ng
agencies must be deposited in a special fund to be used for fun ding
programs designed to combat dru g abuse and divert gang activity .
Page 3 of 4 16/03 (Rev 1/17) a. Distribution of these funds i s to be determined by a panel
consisting of the Sheriff of t he county, a Police Chief
selected by the other chiefs in the county, the District
Attorney of the county and the Chief Probation Officer of the
county. (Health & Safety c ode 11489(B) (2) (a) (II)).
D. Funds gained through curren cy forfeiture and proceeds fro m the sale of
vehicles and/or personal proper ty shall be used to enhance law
enforcement efforts in the invest igation of narcotics-related v iolations.
1. Forfeited funds received by the Sheriff’s Department follo wing
adjudication will be placed in a separate law enforcement trust fund
(073).
2. When the forfeited funds are actually expended, a journal voucher
from the Sheriff’s Department will be created transferring the funds
from 073 to the corresponding Sher iff’s Department cost center (as
revenue) to offset the identified expenditure(s).
E. Any and all funds seized and subsequently forfeited by any S heriff’s
Department unit operating with f und