California Code, Health and Safety Code - HSC § 11495

(a) The funds received by the law enforcement agencies under Section 11489 shall be deposited into an account maintained by the Controller, county auditor, or city treasurer.  These funds shall be distributed to the law enforcement agencies at their request.  The Controller, auditor, or treasurer shall maintain a record of these disbursements which records shall be open to public inspection, subject to the privileges contained in Sections 1040 , 1041 , and 1042 of the Evidence Code .

(b) Upon request of the governing body of the jurisdiction in which the distributions are made, the Controller, auditor, or treasurer shall conduct an audit of these funds and their use.  In the case of the state, the governing body shall be the Legislature.

(c) Each year, the Attorney General shall publish a report which sets forth the following information for the state, each county, each city, and each city and county:

(1) The number of forfeiture actions initiated and administered by state or local agencies under California law, the number of cases adopted by the federal government, and the number of cases initiated by a joint federal-state action that were prosecuted under federal law.

(2) The number of cases and the administrative number or court docket number of each case for which forfeiture was ordered or declared.

(3) The number of suspects charged with a controlled substance violation.

(4) The number of alleged criminal offenses that were under federal or state law.

(5) The disposition of cases, including no charge, dropped charges, acquittal, plea agreement, jury conviction, or other.

(6) The value of the assets forfeited.

(7) The recipients of the forfeited assets, the amounts received, and the date of the disbursement.

(d) The Attorney General shall develop administrative guidelines for the collection and publication of the information required in subdivision (c).

(e) The Attorney General's report shall cover the calendar year and shall be made no later than March 1 of each year beginning with the year after the enactment of this law.

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