106 STAT. 1784 PUBLIC LAW 102-393—OCT. 6, 1992 of seized cash being held as evidence, and the amount of money that has been carried over into the current fiscal year; "(D) any defendant's property, not forfeited at the end of the preceding fiscal year, if the equity in such property is valued at $1,000,000 or more; "(E) the total dollar value of uncontested seizures of monetary instruments having a value of over $100,000 which, or the proceeds of which, have not been deposited into the Fund pursuant to subsection (d) within 120 days ^ after seizure, as of the end of the preceding fiscal year; "(F) the balance of the Fund at the end of the preceding fiscal year; "(G) the net amount, if any, of the excess unobligated amounts remaining in the Funa at the end of the preceding fiscal year and available to the Secretary for Federal laW enforcement related purposes; "(H) a complete set of audited financial statements (including a balance sheet, income statement, and cash flow analysis) prepared in a manner consistent with the requirements of the Chief Financial Officers Act of 1990 (Public Law 101-576); and "^ "(I) an analysis of income and expenses showing the revenue received or lost— "(i) by property category (such as general property, vehicles, vessels, aircraft, cash, and real property); and "(ii) by type of disposition (such as sale, remission, cancellation, placement into official use, sharing with State and local agencies, and destruction). The Fund shall be subject to annual financial audits as authorized in the Chief Financial Officers Act of 1990 (Public Law 101-576). "(g) APPROPRIATIONS. — "(1) There are hereby appropriated from the Fund such sums as may be necessary to carry out the purposes described in subsection (a)(D. "(2) There are authorized to be appropriated from the Fund to carry out the purposes set forth m subsections (a)(2) and (c) noli \jQ 6XC6GQ~~** "(A) $25,000,000 forfiscalyear 1993; and "(B) $50,000,000 for each fiscal year after fiscal year 1993. "(SXA) Subject to subparagraphs (B) and (C), in each of fiscal years 1994 and 1995, the Secretary shall transfer from the Fund not more than $10,000,000 to the Special Forfeiture Fund, established by section 6073 of the Anti-Drug Abuse Act of 1988 (21 U.S.C. 1509), for activities authorized under the Drug-Free Schools and Communities Act of 1986 (20 U.S.C. 3171 et seq.). "(B) Transfers pursuant to subparagraph (A) shall be made only from excess unobligated amounts and only to the extent that, as determined by the Secretary, such transfers will not impair the future availability of amounts for the purposes described in subsection (a). "(C) The Secretary of the Treasury shall reserve an amount not to exceed $30,000,000 from the unobligated balances remaining in the Customs Forfeiture Fund on September 30, 1992, and such amount shall be transferred to the Fund on
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