Goes into the budget is my understanding. It becomes departmental funds.
Very very poorly for the individual because your intent cannot be factored into the case. The money itself has to be proven innocent from criminal activity. It’s essentially designed to be as hard as possible for the individual to get their money back. I am not a lawyer and I am pulling this from memory so i could be wildly off base with this.
Also any international airport counts as a “border” so within 100 mile circumference is their jurisdiction.