Forfeited funds must be deposited into a special fund that is:

• A. Managed by the comptroller
• B. Available for any county expense
• C. Segregated and audited annually
• D. Part of the general fund

Answer: (C)

Accountability for asset forfeiture proceeds hinges on keeping them in a dedicated, separate fund that is regularly audited. Depositing forfeited funds into a segregated special fund that is audited annually creates a clear, auditable trail from collection to use and ensures compliance with statutory limits on how those funds can be spent. This separation prevents mixing with general revenues, making it easier to track expenditures for authorized purposes such as enforcement, training, or victim restitution, and to detect any improper use. If the funds were placed in the general fund or managed outside a segregated account, accountability would be weakened and proper oversight more difficult.