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Department of the Treasury
Guide to Equitable Sharing
Permissible Expense
19MMM
Department of the Treasury
Guide to Equitable Sharing
Permissible Expense
Department of the Treasury
Guide to Equitable Sharing
for
Foreign Countries
and
Federal, State, and
Local Law Enforcement .Agencies
April 2004
Prepared by the Executive Office for Asset Forfeiture
April 2004 Guide to Equitable Sharing
of Professional Conduct for Asset Forfeiture; (4) due process rights; and
(5) protecting the rights of innocent third -parties (individuals and lien
holders); (6) this Guide; and (7) use of computers or other equipment used in
or in support of law enforcement duties. Payments for college tuition,
hospitality suites at conferences, and other indirect training expenses are
not allowed.
c) Law Enforcement Equipment and Operations. The purchase or lease of
body armor, firearms, radios, cellular telephones, computer equipment,
software to be used in support of law enforcement purposes, vehicles (e.g.,
patrol vehicles, surveillance vehicles), electronic surveillance equipment,
uniforms, travel, transportation, supplies, leasing of office and other space for
task force and undercover operations, and leasing or purchase of other types
of equipment that support law enforcement activities. Forensic labs and
equipment and related training and certification expenses are also permissible.
d) Detention Facilities. The costs associated with construction, expansion,
improvement, or operation of detention facilities managed by the rmt
agency.
e) Law Enforcement Facilities and Equipment. The costs associated with
basic and necessary facilities, their construction, updating, remodeling,
furniture, safes, file cabinets, telecommunications equipment, etc., that are
necessary to perform official law enforcement duties.
Awards and Memorials. The cost of plaques and certificates for law
enforcement personnel to recognize a law enforcement achievement, activity,
or the completion of law enforcement training. Shared funds may also be
used to pay for modest commemorative plaques, displays, or memorials to
honor officers killed in the line of duty. The cost of these awards or
commemorations shall not create the appearance of extravagance or
impropriety. Shared funds may not be used to pay cash awards.
g) Drug Education and Awareness Programs. The costs associated with
conducting drug education and awareness programs by law enforcement
agencies. Such costs include meeting and entertainment costs, costs of anti-
drug abuse literature, travel expenses, and salaries for officers working in a
drug education program.
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