Understanding Georgia’s New Uniform Civil Forfeiture Procedure Act

A Move Towards Transparency for Law Enforcement and District Attorneys

by Toni Schwahn, CPA, CFET
schwahn@whtcpa.com

For some time now, Georgia’s civil asset forfeiture laws have been the source of debate and scrutiny. During the last legislative session, the Georgia General Assembly and Governor Nathan Deal made moves to reform this legislation; thereby creating The Uniform Civil Forfeiture Procedure Act, which became effective on July 1, 2015. Besides making changes to the laws that govern the actual seizure of property, this act also outlines the use and reporting requirements for asset forfeiture money. Under former law, forfeited assets could be used for “payment of any and all necessary expenses for the operation of the office”. Under the new law the definition narrowed to state that the funds must be used only for “official prosecutorial purposes.”

Forfeited funds are public funds and subject to normal accounting and auditing requirements. The act provides another level of accountability and transparency by requiring offices receiving forfeited funds to file an annual report with the Prosecuting Attorney’s Council (PAC) and the State Auditor. This report is due by January 31st for the preceding calendar year.

The PAC is tasked with developing the form to be used for reporting the forfeited funds. They are encouraging offices who receive these funds to use generally accepted accounting principles (GAAP) and to maintain accurate records relating to the receipt and use of these funds. To see a complete list of appropriate uses of forfeited funds please refer to the new law O.C.G.A. Section 9-16-19(a)(5).