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Treasury Forfeiture Fund 

Mission Statement 

To affirmatively influence the consistent and strategic use of asset forfeiture by law 

enforcement bureaus participating in the Fund to disrupt and dismantle criminal 

enterprises. 

Program Summary by Budget Activity 

Dollars in Thousands 

FY 2008 FY 2009 FY 2010

Obligated Estimated Estimated $ Change % Change

 Asset Forfeiture Fund $597,287 $585,000 $383,000 ($202,000) (34.5%)

Total Resources $597,287 $585,000 $383,000 ($202,000) (34.5%)

Total FTE 20 20 20 - -

FY 2010 Priorities 

Use of high-impact forfeiture to dismantle criminal enterprise: 

• Continue to cultivate and strengthen relationships at the federal and state and local 

levels to use high-impact asset forfeiture to disrupt and dismantle criminal 

enterprise. 

• Educate and focus stakeholders and others on the vision and mission of Treasury’s 

multi-Departmental asset forfeiture program. 

• Focus resources in a high-impact manner that enhances enforcement against: 

terrorist financing, illegal immigration, bulk cash smuggling, and money 

laundering, providing support to the National Money Laundering Strategy. 

• Foster and support the investment of forfeiture resources in the needs of our 

participating law enforcement bureaus, including new technologies and data 

collection, in order to promote program excellence and strengthen the overall 

quality of high-impact criminal investigations. 

• Reinforce relationships with member bureaus that extend across Departmental 

boundaries and with state, local and foreign law enforcement agencies that “extend 

the reach” of federal law enforcement. 

• Develop and modify forfeiture training and awareness programs that are responsive 

to today’s needs and continually re-evaluate such training initiatives for best 

practices. 
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Table of Contents 

Section 1 – Purpose ........................................................................................................... 3

1A – Description of Bureau Vision and Priorities.......................................................... 3 

1B – Program History and Future Outlook..................................................................... 3 

Section 2 – Budget Adjustments and Appropriation Language................................... 5

2.2 – Operating Levels Table.......................................................................................... 5 

2.3 – Resource Detail Table............................................................................................ 5 

2B – Appropriations Language and Explanation of Changes......................................... 6 

2C – Legislative Proposals ............................................................................................. 6 

Section 3 – Budget and Performance Plan ..................................................................... 7

3.1 – Budget by Strategic Outcome ................................................................................ 7 

Section 4 – Supporting Materials .................................................................................. 10

4A – Human Capital Strategy Description ................................................................... 10 

4B – Information Technology Strategy ........................................................................ 11 
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 Section 1 – Purpose

1A – Description of Bureau Vision and Priorities 

The Treasury Forfeiture Fund (the Fund) is the receipt account for the deposit of non-tax 

forfeitures made pursuant to laws enforced or administered by bureaus participating in 

the Treasury Forfeiture Fund. The member bureaus include the Internal Revenue 

Service’s Criminal Investigation (IRS-CI), Customs and Border Protection (CBP), 

Immigration and Customs Enforcement (ICE), and the U.S. Secret Service (Secret 

Service.) The latter three bureaus are part of the Department of Homeland Security, 

transferred as part of the Homeland Security Act of 2002. These member bureaus are 

joined by the U.S. Coast Guard, Department of Homeland Security, as the result of a 

long-standing close law enforcement relationship with legacy Customs. 

Vision: The focus of Fund management is on strategic cases and investigations that 

result in high-impact forfeitures. Management believes this approach will have the 

greatest impact on criminal organizations and thus will accomplish the ultimate mission 

of the Fund to disrupt and dismantle criminal enterprises. The enhancement of forfeiture 

activity requires longer, more in-depth investigations. To this end, Fund management 

emphasizes the use of mandatory funding authorities that fund large case initiatives 

including the purchase of evidence and information, joint operations expenses, 

investigative expenses leading to seizure, and asset identification and removal teams. In 

addition, it is also a priority to fund revenue-enhancing projects such as major case 

funding, database development and computer forensics through the use of the Secretary’s 

Enforcement Fund or Super Surplus funds when available. 

Priorities: Asset seizure and forfeiture is a priority for the Fund’s participating law 

enforcement organizations, as well as the Department of the Treasury, and is linked 

directly to the National Money Laundering Strategies. In this regard, management has 

identified the following priorities for mission success: 

• Continue to educate and focus stakeholders, and others, on the vision and mission 

of Treasury’s multi-Departmental asset forfeiture program (i.e., affirmatively 

influence the consistent and strategic use of asset forfeiture by law enforcement 

bureaus participating in the Treasury Forfeiture Fund to disrupt and dismantle 

criminal enterprises), 

• Focus resources in a manner that enhances support of law enforcement’s national 

money laundering strategy and anti-terrorism financing efforts, and 

• Foster and support the investment of forfeiture resources in the needs of our 

participating law enforcement bureaus in order to promote program excellence and 

strengthen the overall quality of criminal investigations. 

1B – Program History and Future Outlook 

Program History: The Treasury Forfeiture Fund continued in its capacity as a multiDepartmental Fund in FY 2008, representing the forfeiture interests of law enforcement 

components of the Departments of the Treasury and Homeland Security. In the midst of 
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this period of growth and change, the Fund’s law enforcement bureaus continued their 

hard work of federal law enforcement and the application of asset forfeiture as a sanction 

to bring criminals to justice. FY 2008 continued a pattern of robust revenue years with 

income from forfeitures and recoveries totaling $620 million. 

Program Outlook: Management forecasts a continued vigorous program for FY 2009 and 

FY 2010 with forfeiture revenue and recoveries estimated at $685 million, respectively. 

In FY 2008, the Forfeiture Fund experienced higher-than-anticipated revenues as a result 

of some unusually large forfeiture cases, and some larger forfeiture cases are also 

anticipated in FY 2009. In FY 2010, the Fund currently projects a return to revenues 

more in line with historical trends. 

FY 2009: For FY 2009, Fund management will remain focused on support for strategic 

investigative initiatives that will have the greatest impact on national and international 

criminal enterprise including valuable training and investigative expense funding that 

emphasizes high impact forfeiture cases. Fund management plans to continue 

investment in technologies and data collection and to further develop and modify 

forfeiture training and forfeiture awareness programs that are responsive to today’s needs 

and designed to foster the understanding and application of asset forfeiture; and to 

continually re-evaluate our basic method of operation to ensure that this methodology is 

the best one. Fund management will continue its work to reinforce relationships with 

member bureaus that extend across Departmental boundaries to ensure that the vision, 

mission, and operating strategies and policies of the Treasury Forfeiture Fund continue to 

be recognized by the various Departments. 

FY 2010: The Treasury Forfeiture Fund is a vital, continuing, business enterprise that is 

essential in its importance to our member law enforcement bureaus. Given the priorities 

of the National Money Laundering Strategy and the law enforcement priorities of our 

member bureaus, the outlook for FY 2010 is similar to FY 2009: management intends to 

maintain a dynamic and evolving asset forfeiture program that is responsive to the needs 

of our member law enforcement bureaus. 
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Section 2 – Budget Adjustments and Appropriation Language 

2.2 – Operating Levels Table 

Bureau: Treasury Forfeiture Fund FY 2008 

Obligated

FY 2009 

Estimated

FY 2010 

Estimated

% Change 

FY 2009 

to FY 2010

 

FTE 20 20 20 0.00%

Object Classification: 

25.2 - Other services 279,435 148,000 123,000 -16.89%

25.3 - Other purchases of goods and services from 187,983 229,000 143,000 -37.55%

Govt. accounts 

41 - Grants, subsidies, and contributions 129,869 208,000 117,000 -43.75%

Total Budget Authority $597,287 $585,000 $383,000 -34.53%

 

Budget Activities: 

Asset Forfeiture Fund 597,287 585,000 383,000 -34.53%

Total Budget Authority $597,287 $585,000 $383,000 -34.53%

 

2.3 – Resource Detail Table 

Dollars in thousands

% Change

The Fund has no direct FTE. FY 2008 FY 2009 FY 2010 FY 2009

Actual Estimated Estimated to FY 2010

Revenue:

Sources:

 Carryover from prior year $160,117 $183,082 $253,082 38.23%

 Current year forfeiture revenue 620,252 685,000 358,000 -47.74%

 Total Revenue 780,369 868,082 611,082 -29.61%

Uses:

 Permanent Authority (Obligations) 597,287 585,000 383,000 -34.53%

 Total Obligations 597,287 585,000 383,000 -34.53%

Rescission of Unobligated Balances:

 1. Public Law 111-8 Omnnibus Appropriatons Act, 2009 -30,000 0

Cancellation of Unobligated Balances:

 1. Cancellation of Unobligated Balances 0 -50,000

 Subtotal, Reduction to Unobligated Balances 0 -30,000 -50,000 66.67%

Carryover to next year 1

/ 183,082 253,082 178,082 -29.63%

1/ The Fund incurs expenses immediately upon the start of the new year, including costs of an extensive array of property contracts

which must be funded without delay. Therefore, a carryover is required each year.

Differences between the President's Budget schedule and this table: there is a rounding difference in the carryover balance 

shown at the end of FY 2008, FY 2009 and FY 2010.
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2B – Appropriations Language and Explanation of Changes 

Appropriations Language Explanation of Changes 

DEPARTMENT OF THE TREASURY 

TREASURY FORFEITURE FUND 

Of the unobligated balances available 

under this heading, [$30,000,000] 

$50,000,000 are [rescinded] hereby 

permanently cancelled. 

For FY 2010 $50,000,000 of 

unobligated balances is proposed for 

permanent cancellation. 

2C – Legislative Proposals 

The Treasury Forfeiture Fund has no legislative proposals for FY 2010. 
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Section 3 – Budget and Performance Plan

This table lists all FY 2010 resources by strategic goal, objective and outcome outlined in 

the FY 2007-2012 Treasury Department Strategic Plan. The Treasury Strategic Plan is a 

corporate level plan for the Department that provides a description of what the agency 

intends to accomplish over the next five years. 

For detailed information about the FY 2007-2012 Treasury Strategic Plan, please go to: 

http://www.treasury.gov/offices/management/budget/strategic_plan.shtml

3.1 – Budget by Strategic Outcome 

Dollars in Thousands 

Treasury Strategic Outcome FY 2009 

Enacted

FY 2010 

Request Percent Change

 National security 585,000 383,000 -34.5%

Total $585,000 $383,000 -34.5%

3A – Asset Forfeiture Fund ($383,000,000 from reimbursable programs): The function 

of the Treasury Forfeiture Fund is to ensure resources are managed to cover the costs of 

an effective asset seizure and forfeiture program, including the costs of seizing, 

evaluating, inventorying, maintaining, protecting, advertising, forfeiting and disposing of 

property. Asset forfeiture is used by federal law enforcement to disrupt and dismantle 

criminal enterprises. 

Summary of Treasury Forfeiture Fund Authorities: The Treasury Forfeiture Fund is a 

special fund with permanent, indefinite authority. Special funds are federal fund 

collections that are earmarked by law for a specific purpose, and which consist of 

separate receipt and expenditure accounts. The enabling legislation for the Treasury 

Forfeiture Fund (31 U.S.C. § 9703) defines those purposes for which Treasury forfeiture 

revenue may be used. The funds can be allocated and used without the enactment of an 

annual appropriation by Congress. 

A forfeiture process begins once property or cash is seized. Upon forfeiture, seized 

currency, initially deposited into suspense, or holding account, is transferred to the Fund 

as forfeited revenue. Once forfeited, physical properties are sold and the proceeds are 

deposited into the Fund as forfeited revenue. It is forfeiture revenue that composes the 

budget authority for meeting expenses of running the Treasury Forfeiture Fund program. 

Expenses of the Fund are set in a relative priority so that operating costs are met first. 

Expenses may not exceed revenue in the Fund. 

Types of spending authority of the Fund: 

The mandatory authority items are generally used to meet the operating costs of the 

Fund, including expenses of storing and maintaining seized and forfeited assets; valid 
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liens and mortgages; investigative expenses incurred in pursuing a seizure; information 

and inventory systems; and certain costs of local police agencies incurred in joint law 

enforcement operations. Following seizure, equitable shares are paid to state and local 

law enforcement agencies that contributed to the seizure activity at a level proportionate 

to their involvement. 

Secretary’s Enforcement Fund (SEF) is derived from equitable shares received from 

the Department of Justice or U.S. Postal Service (USPS) forfeitures. These shares 

represent Treasury’s portion in the overall investigative effort that lead to a Justice or 

USPS forfeiture. SEF revenue is available for Federal law enforcement purposes of any 

law enforcement organization participating in the Treasury Forfeiture Fund. 

Super Surplus represents the remaining un-obligated balance at the close of the fiscal 

year after an amount is reserved for Fund operations in the next fiscal year. Super 

Surplus can be used for any federal law enforcement purpose. 

3.2.1 – Asset Forfeiture Fund Budget and Performance Plan 

Asset Forfeiture Fund Budget Activity

FY 2006 FY 2007 FY 2008 FY 2009 FY 2010

Resource Level Obligated Obligated Obligated Estimated Estimated

 Appropriated Resources $0 $0 $0 $0 $0

 Reimbursable Resources $313,957 $391,512 $597,287 $585,000 $383,000

Total Resources $313,957 $391,512 $597,287 $585,000 $383,000

Budget Activity Total $313,957 $391,512 $597,287 $585,000 $383,000

FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 Budget Activity Performance Measure Actual Actual Actual Target Target

Asset Forfeiture Fund Percent of forfeited cash proceeds resulting 72.93% 84.18% 86.91% 75.00% 75.00%

from high-impact cases (%) (Oe) 

Key: Oe - Outcome Measure, E - Efficiency Measure, Ot - Output/Workload Measure, and M - Management/Cust. Satisfaction 

Description of Performance: For FY 2010, Fund management again will measure the 

strategic performance of the participating law enforcement bureaus through the use of the 

performance measure: percent of forfeited cash proceeds resulting from high-impact 

cases. This measures the percentage of forfeited cash proceeds resulting from highimpact cases, i.e., those with currency seizures in excess of $100,000. Fund management 

believes that focusing on strategic case and investigation that result in high-impact 

seizures will do the greatest damage to criminal organizations while accomplishing the 

ultimate objective which is to disrupt and dismantle criminal activity. 

Target: A target of 75 percent high-impact cases has been set for this performance 

measure. The target allows for those cases that may not be high-impact in nature but 

important to the exercise of law enforcement. The measure is calculated by dividing the 

total amount of forfeited cash proceeds from cases that are equal to or greater than 

$100,000 by the total amount of cash proceeds from all cash forfeiture cases. The data is 
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regularly available to Fund management and provided through accounting systems that 

record the data and is audited annually as part of the annual financial statement audit 

process. 

Performance Exceeds Target: Law enforcement bureaus participating in the Treasury 

Forfeiture Fund have exceeded the performance target in four of the last five fiscal years. 

 

For detailed information about each performance measure, including definition, 

verification and validation, please go to: 

http://www.treasury.gov/offices/management/dcfo/accountability-reports/
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Section 4 – Supporting Materials 

4A – Human Capital Strategy Description 

The Treasury Forfeiture Fund is managed by the Executive Office for Asset Forfeiture 

(EOAF), a policy office that reports to the Assistant Secretary for Terrorist Financing. 

EOAF reimburses Departmental Offices for a total of about 20 FTE annually, depending 

upon the status of vacancies at any one time. 
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4B – Information Technology Strategy 

The Treasury Forfeiture Fund uses Departmental Offices systems, and is part of DO’s 

information technology strategy.