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Report File
Date Issued
Submitting OIG
Department of Justice OIG
Agencies Reviewed/Investigated
Department of Justice
Components
Other DOJ Components
Report Number
26-013
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
7
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 6 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0 Accurate as of February 28, 2026

Completely implement monitoring activities over the effectiveness of existing controls to ensure expenses, including accruals, are recorded accurately. Such activities should include, at a minimum:
a. Coordinating with the participating agencies to monitor the design and effectiveness of accrual controls.
b. Responding to the results of such monitoring with appropriate revisions to process-level activities and controls as necessary.

2 No $0 $0 Accurate as of February 28, 2026

Enhance existing risk assessment processes to identify and respond to potential areas of increased risk in key process areas, including consideration of materiality and aggregation risk across the participating agencies and types of business events.

3 No $0 $0 Accurate as of February 28, 2026

Enhance existing financial statement preparation controls to identify and correct presentation errors in the financial statements and related note disclosures.

4 No $0 $0 Accurate as of February 28, 2026

Update and reissue its Asset Forfeiture Financial Management and Administrative Guide to 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. Specifically, this should include consideration of digital assets that are direct transferred. Additionally, establish the accounting requirements for AFP participants to adhere to timely and accurate data input to the AFP's asset tracking system, including the definition of the date of seizure of assets and the timeline to obtain a professional appraisal, to enforce accountability.

5 No $0 $0 Accurate as of February 28, 2026

Develop new and/or enhance existing process controls for participating agencies and monitoring controls within the Asset Forfeiture Management Staff to ensure participating agencies accurately and timely record seizure transactions in the AFP asset system-with a supported appraisal-to enforce accountability for internal control responsibilities of responsible parties.

7 No $0 $0 Accurate as of February 28, 2026

Establish a materiality amount for non-financial measures in the financial statements and perform existing controls over valued property or design new controls specific to the presentation of firearm counts.

Department of Justice OIG

United States