The GAO review looked at U.S. Marshals Service controls over selected categories of seized assets--vehicles, vessels, real property, financial instruments, and general property--in large districts located in California, Florida, and New York. Assets were selected for review from each district's inventory, including 158 vehicles, 76 vessels, 55 real properties, 230 financial instruments (for example, travelers checks and money orders), and 77 general property items (for example, art, jewelry, tools, and machinery). The objective was to determine whether these assets were accurately accounted for and safeguarded against theft, loss, and deterioration. The GAO was able to account for all seized assets, and the seized assets appeared to be in good condition and were stored and secured properly. Although the GAO accounted for all seized assets, the review identified several discrepancies between the physical location of the asset and the location listed on the district's computerized tracking system. An appendix contains summary information on the districts involved in the GAO review. 1 table