In cases of $100,000 or less, forfeiture can be handled administratively by seizing agencies such as the Drug Enforcement Administration and by U.S. Customs Service. For amounts above $100,000 and for all real property, cases are handled judicially by U.S. Attorney offices and the courts. The Department of Justice and U.S. Customs estimate the value of their asset inventories has grown from $33 million in 1979 to $1.4 billion in December 1989. Primary objectives of forfeiture programs are to reduce the economic power of criminals and their enterprises, to improve intergovernmental cooperation by sharing proceeds with State and local governments, and to generate revenue for the war on drugs. A General Accounting Office review of the way seized cash is processed indicates that judicial forfeitures take longer than administrative forfeitures and that most cash is forfeited judicially. Agencies continue to unnecessarily hold seized cash for evidence. Failure to promptly identify and deposit seized cash not needed for evidence prevents the government from obtaining economic benefits and increases risks associated with handling and safeguarding the cash. To improve cash management, the Department of Justice and U.S. Customs have begun efforts to redesign seized property data systems, provide more property management training to field operations, and increase headquarters oversight. Asset forfeiture financial statements are appended.