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U.S.

Department of Justice
Criminal Division

Asset Forfeiture and Money Laundering Section

Washington, D.C. 20530

Ufl

- 9 2016

Rob Sanders, Commonwealth's Attorney


Kenton County Commonwealth's Attorney Office
303 Court Street, Suite 605
Covington, KY 41011

Dear Mr. Sanders:


This letter is in response to the Kenton County Commonwealth's Attorney Office
(KCCAO), compliance review that was performed on February 23 - 24, 2016. The Asset
Forfeiture and Money Laundering Section (AFMLS) oversees the Department of Justice (DOJ)
Equitable Sharing Program (Program) and is responsible for ensuring that agencies comply with
the policies and procedures governing the Program as set forth in the Guide to Equitable Sharing
for State and Local Law Enforcement Agencies (April 2009) (Guide), updated guidance (July
2014), and Equitable Sharing Wires.
AFMLS recently conducted a compliance review of KCCAO' s equitable sharing account.
Based on this review, the internal controls pertaining to the Program were deemed insufficient
and do not provide reasonable assurance regarding: (1) effectiveness and efficiency of
operations; (2) reliability of financial reporting; and (3) compliance with applicable laws,
regulations, and guidelines regarding equitable sharing. Additionally, KCCAO failed to submit
its annual certifications for the past three fiscal years as required by Guide. Accordingly,
KCCAO is currently an ineligible program participant. Specifically the following internal control
deficiencies were noted:

Expenditures were not reported in the State's Schedule of Expenditures of Federal


Awards;
Equitable Sharing Agreement and Certification (ESAC) forms were not submitted;
No asset tracking system was maintained for inventory of property purchased with
Program funds (i.e. firearms, vehicles);
Program funds were not maintained with the Commonwealth of Kentucky as required
and therefore State procurement policies were not followed;
Program funds were commingled along with non-Program funds;
No general ledger or accounting records were maintained to track Program funds;
No approval policies in place to ensure segregation of duties; and
Expenditures of Program funds were not in accordance with the Guide and
impermissible.

As a result of the significant issues identified during the compliance review, KCCAO
must return the entire federal equitable sharing balance in its account.
Based on the February 24, 2016 account balance, KCCAO must send a check for
$68,382.39 payable to the Department of Justice via over-night courier to:
USDOJ/Criminal Division
Asset Forfeiture and Money Laundering Section
Attention: Manuel Gonzalez
Bond Building Room 2424
1400 New York Ave N.W.
Washington, DC 20005-2107
At the close of current fiscal year, KCCAO must file an ESAC indicating a zero balance.
The returned amount must be reported as a "Non-Categorized Expenditures" on line m.
If you have any questions, please contact Brian Boykin, Equitable Sharing Program
Manager by phone at 202-598-2306 or by email at Brian.Boykin@usdoj.gov.
Sincerely,

ennifer Bickford
Assistant Deputy Chief
Asset Forfeiture and Money
Laundering Section