Cash_Handling__Security_and_Management

Policy 704CSU Police Department Policy Manual Copyright Lexipol, LLC 2025/05/05, All Rights Reserved. Published with permission by CSU Police DepartmentCash Handling, Security and Management - 1Cash Handling, Security and Management 704.1 PURPOSE AND SCOPE This policy provides guidelines to ensure department members handle cash appropriately in the performance of their duties. This policy follows the established campus protocol and procedures for the handling of cash and cash equivalents and appropriate segregation of duties in accordance with the University policies. At a minimum, preparation of annual financial statements will take place at the commencement of each period and will detail expenditures and cash funds received for CSU Police Department's that handle cash. This policy does not address cash-handling issues specific to the Property and Evidence Policy. 704.2 POLICY It is the policy of the CSU Police Department to properly handle and document cash transactions and to maintain accurate records of cash transactions in order to protect the integrity of department operations and ensure the public trust. This policy is intended to supplement the "Cash Handling Procedure" directives provided by each University. 704.3 METHODS OF PAYMENT Each CSU Police Department will determine the accepted methods of payments that may be accepted for police department services and transactions. Accepted methods of payment may include: cash, check, money order, cashier's check, and ATM/Debit. Payments received in-person at the CSU Police Department shall be documented as soon as received. At the end of each shift, the front counter staff member(s) will prepare a total summary ledger for all payments for daily reconciliation. Impound and Police Report transactions shall be authorized by appropriate police personnel. 704.4 PETTY CASH TRANSACTIONS For CSU Police Departments that maintain a petty cash fund, the fund manager shall document all transactions on the ledger and any other appropriate forms. Each person participating in the transaction shall sign or otherwise validate the ledger, attesting to the accuracy of the entry. Transactions should include the filing of an appropriate receipt, invoice or cash transfer form. Transactions that are not documented by a receipt, invoice or cash transfer form require an expense report. 704.5 PETTY CASH TRANSACTIONS The fund manager shall document all transactions on the ledger and any other appropriate forms. Each person participating in the transaction shall sign or otherwise validate the ledger, attesting to the accuracy of the entry. Transactions should include the filing of an appropriate receipt, invoice CSU Police Department Policy Manual Cash Handling, Security and Management Copyright Lexipol, LLC 2025/05/05, All Rights Reserved. Published with permission by CSU Police DepartmentCash Handling, Security and Management - 2or cash transfer form. Transactions that are not documented by a receipt, invoice or cash transfer form require an expense report. 704.6 PETTY CASH AUDITS For CSU Police Departments that maintain petty cash funds, the designated fund manager shall prepare quarterly financial statements to include initial fund balances as well as expenditures and additional funds received during the statement period. Transference of fund management to another member shall require a separate petty cash audit and involve a command staff member. A separate annual audit of each petty cash fund should be completed by the Chief of Police/ designee. This audit requires the fund manager and at least one command staff member, selected by the Chief of Police, review the transaction ledger and verify the accuracy of the accounting. The fund manager and the participating member shall sign or otherwise validate the ledger attesting to the accuracy of all documentation and fund accounting. A discrepancy in the audit requires documentation by those performing the audit and an immediate reporting of the discrepancy to the Chief of Police. 704.7 AFTER-HOURS PAYMENTS For those CSU Police Departments that allow after-hours transactions, payments may only be accepted for parking citations, release of booted vehicles, and release of police impounds. All other transactions will only be accepted during regular business hours. Payments will be tracked in separate receipt books in order to isolate the transactions and have them readily available for audit. The only accepted methods of payment during after-hours transactions may be cash, cashier's check or money order. Parking and Police impounds must be verified and approved by an appropriate supervisor prior to accepting payment to release the vehicle. Payments will be collected by the designated on-duty authorized staff member. The customer will be provided with a receipt copy. The receipt must include: •Date •Name of customer •Amount received •Citation or case number(s) •Payment type (cash, cashier's check, or money order) •Signature of Authorized Staff Member CSU Police Department Policy Manual Cash Handling, Security and Management Copyright Lexipol, LLC 2025/05/05, All Rights Reserved. Published with permission by CSU Police DepartmentCash Handling, Security and Management - 3704.8 ROUTINE CASH HANDLING Those who handle cash as part of their property duties shall discharge those duties in accordance with the Property and Evidence Policy. Members who routinely accept payment for department services shall discharge those duties in accordance with the procedures established for those tasks. 704.9 OTHER CASH HANDLING Members of the Department who, within the course of their duties, are in possession of cash that is not their property or that is outside their defined cash-handling responsibilities shall, as soon as practicable, verify the amount, summon another member to verify their accounting, and process the cash for safekeeping or as evidence or found property, in accordance with the Property and Evidence Policy. Cash in excess of $1,000 requires immediate notification of a supervisor, special handling, verification and accounting by the supervisor.