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The Off-Highway Vehicle Trust Fund was established in 1971. Its sources of revenues are off-highway vehicle<br />

registration fees, transfer fees, penalties, fines and forfeitures. It can only be used for acquisitions,<br />

development, construction, maintenance, administration and conservation of areas for the use of off-highway<br />

motor vehicles.<br />

The hidden assets were brought to light when new Parks fiscal staff began an internal review of accounts,<br />

following a separate investigation by the Attorney General over unauthorized vacation buy-outs.<br />

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