Port of Seattle PoliceDepartment 
Memorandum 

DATE:    June 20, 2014 
TO:      Audit Committee 
FROM:    Chief Colleen Wilson 
SUBJECT:  Internal Audit  Police Forfeiture Funds 

The police department has complied with the recommendations of the 2014 Internal Audit Report of Police
Forfeiture Funds.  The report provided three recommendations: 
1.  Reimburse the state forfeiture fund from other appropriate resources for the unallowable expenditures.
a.   The state forfeiture fund has been reimbursed. AFR has completed transfers using the source
documents from the audit. 
2.  Develop precise and clear guidance and authorization forms to ensure that forfeiture expenditures meet the
legal requirements of federal and state law. 
a.   New procedures were adopted that clearly describe the seizure and forfeiture process including
spending approvals. The procedures require legal review before expenditures are made for,
"unusual, questionable, or that are a type of expenditure that has not been previously
approved" 
b.  Responsibility for oversight and management of the process is defined 
c.   A revised spending authorization form was adopted that requires explanation of the nexus to
narcotics for state expenditures and what federal rule allows for the proposed federal expenditure 
3.  Implement processes to review expenditures from the federal, state and VNET funds, to ensure that any
improper charges are detected timely. 
a.   New procedures require a quarterly review of each account by the CID Commander. Reviews are
presented to a Deputy Chief for concurrence and then filed. 
The Seizure/Forfeiture Procedures and the Forfeiture Fund Expenditure Request Form are attached. 







Department Memorandum Form 0102.doc                                               1 
Rev. 05/10