These funds were established in 1984 and represent property that has been illegally used or acquired without paying the owner. In the Justice Fund, rapidly increasing revenues are accumulating to be spent with little congressional oversight. The handling of the Customs funds needs three changes: a revised reporting system, improved reports to Congress, and substantive improvements in the accounting system. Congress should reestablish a limit on the amount of funds that can be carried forward from 1 year to the next in the Justice Fund. It should also eliminate the annual authorization and appropriation limitations for the Customs Fund and establish a carryover provision. In addition, it should require an annual financial audit of the funds according to generally accepted Government auditing standards. Appendixes listing corrective actions taken related to cash management, confusing legislation affecting the Customs fund, and expenditures authorized by the laws.