Which document must be filed with the Comptroller on an annual basis for forfeiture funds?

• A. Audit report under Article 59.06
• B. IRS Form 8300
• C. Form 10-K
• D. Federal Equitable Sharing Agreement

Answer: (A)

Forfeiture funds are kept under strict financial controls, so agencies must provide an annual audit report filed with the state Comptroller. This audit, prepared under Article 59.06, verifies receipts, expenditures, and compliance with the statute governing asset forfeiture funds, and demonstrates proper use and stewardship of those funds. It is the specific annual filing tied to forfeiture accounts and accountability to the Comptroller.

The other options serve different purposes: IRS Form 8300 relates to reporting large cash transactions for tax purposes, Form 10-K is the annual report for public companies, and a Federal Equitable Sharing Agreement concerns federal-sharing arrangements with DOJ—not the annual forfeiture fund audit filed with the Comptroller.