Finalize and implement its Asset Forfeiture Financial Management Guide to reinforce the accounting requirements for AFP participants to adhere to timely and accurate data input to the AFP asset system, including forfeiture decisions that directly impact the recognition of revenue, and the accounting requirements for the reporting of transactions in Note 7,Forfeited and Seized Property, Net. In addition, management should more clearly define the investigative action that should be used as the seizure date for purposes of actual or constructive custody and valuation of seized property. (Updated)