Policy Text
Policy Delano Police Department
704 Delano PD Policy Manual
Cash 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 does not address cash-handling issues specific to the Property and Evidence and
Informants policies.
704.2 POLICY
It is the policy of the Delano 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.
704.3 PETTY CASH FUNDS
The Chief of Police shall designate a person as the fund manager responsible for maintaining and
managing the petty cash fund.
Each petty cash fund requires the creation and maintenance of an accurate and current transaction
ledger and the filing of invoices, receipts, cash transfer forms and expense reports by the fund
manager.
704.4 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
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 AUDITS
The fund manager shall perform an audit no less than once every six months. This audit requires
that 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.
Transference of fund management to another member shall require a separate petty cash audit
and involve a command staff member.
A separate audit of each petty cash fund should be completed on a random date, approximately
once each year by the Chief of Police or the City.
Copyright Lexipol, LLC 2019/12/06, All Rights Reserved. Cash Handling, Security and Management - 1
Published with permission by Delano Police Department