58492595.pdf

\n\n--- Page 1 ---\n\nFORT MYERS POLICE DEPARTMENT GENERAL ORDER 1.3 TITLE: Fiscal Management INDEXING: Accounting Procedures, Budget Preparation, Budget, Purchasing, Cash Accounts, Mail Delivery, Audits, Rental Vehicles ISSUED: 09/01/95 REVISED: 03/14/2024 RESCINDS: 05/31/2022 C.A.L.E.A. STANDARDS: 17, 42, 43 C.F.A. STANDARDS: N/A PAGES: 7 CONTENTS This general order contains the following numbered sections: I. Responsibility V. Cash Accounts II. Budget Preparation VI. Mail delivery III. Purchasing VII. Audits IV. Accounting Procedures PURPOSE The purpose of this general order is to establish procedures for the management of departmental funds, the preparation of the annual budget, purchasing, and accounting. It also ensures adherence to the citywide cash handling policy. SCOPE These procedures shall apply to all Fort Myers Police Department personnel. SECTION I: RESPONSIBILITY The City Charter requires the City Manager to submit a proposed budget to the Mayor and City Council for the fiscal year beginning October 1st. Coordination of the budget process and preparation of the budget book has been delegated to the Budget Manager. Each Department Director is responsible for preparing a proposed budget for his/her department. The Budget Manager is responsible for projecting revenues and beginning available fund balances for each fund. (Ord. No. 3255, § 5, 1-7-2005) A. The Chief of Police is responsible for the fiscal management and activities of the police department. (CALEA 17.1.1) B. The Program/Fiscal Manager will report directly to the Administrative Bureau Captain. C. The Program/Fiscal Manager is designated as having the responsibilities for the preparation of the police department's requested budget and various reports on internal expenditures and related controls. SECTION II: BUDGET PREPARATION (CALEA 17.2.1 & 17.2.2) Pursuant to the City of Fort Myers general orders and standard operating procedures, the Budget Manager shall prepare a budget memorandum for each fiscal year. This document will be forwarded to each division/department head. Upon receipt of this memorandum, the Program/Fiscal Manager shall: G.O. 1.3 Fiscal Management 1 of 7 03/14/2024\n\n--- Page 2 ---\n\nA. Duplicate the memorandum and distribute copies to the Command Staff. B. Seek input regarding the budget from all departmental divisions, units, or elements. C. Collect all materials necessary to justify the budget request. D. Prepare the proposed budget pursuant to the guidelines established in the memorandum. E. Attend all budget workshops and City Council meetings. F. Deputy Chief’s, Bureau Commanders and Division Commanders/Managers shall be directly involved in the preparation of budget proposals, submitting requests for manpower and equipment. All requests for additional manpower and/or equipment shall be accompanied by sufficient written justification for the request. This justification shall be based on analysis of projected population growth, calls-for-service, manpower allocations and established goals and objectives of each component area. All proposals will be submitted using the format prescribed by the City Manager, within the timeline outlined by the Program/Fiscal Manager. All personnel involved in the Budget process shall familiarize themselves with the guidelines supplied by City of Fort Myers Financial Services Department. SECTION III: PURCHASING The Fort Myers Police Department shall abide by the purchasing procedures as established by the City of Fort Myers as outlined in the Purchasing Procedures Manual. All requests for items must be routed through Fiscal Management for purchasing. (CALEA 17.3.1a,b,c,d,e) SECTION IV: ACCOUNTING PROCEDURES The accounting process shall be the function of the Program/Fiscal Manager. (C.A.L.E.A. 17.4.1) A. Program/Fiscal Manager: The Program/Fiscal Manager shall conduct the following accounting activities and prepare monthly status and budget analysis reports: 1. Maintain records of the initial appropriation for each account, authorized budget purchases and requests. (C.A.L.E.A. 17.4.1a) 2. Maintain monthly balances and expenditures. (C.A.L.E.A. 17.4.1b) 3. Maintain the encumbered and unencumbered funds and balance for each account established by the City of Fort Myers Financial Services Department. (C.A.L.E.A. 17.4.1c,d) 4. Conduct a quarterly accounting of cash activities, both encumbered and unencumbered. (C.A.L.E.A. 17.4.2f) 5. Conduct annual inspections of the financial handlings of all divisions to ensure compliance to the above procedures. 6. Supplemental & Emergency Fund Procedures: (C.A.L.E.A. 17.3.1e) a. In the above case, first, the Chief of Police will meet with the City Manager and Financial Services Director to discuss the emergency funds needed. G.O. 1.3 Fiscal Management 2 of 7 03/14/2024\n\n--- Page 3 ---\n\nb. City Resolution 2005-9 states: In the event there is an immediate need for transfer of funds from city departments' expenditure budgets or the need to use reserve funds due to an emergency which has the potential to endanger the health, safety, or welfare of the city's residents, visitors or employees, and which cannot wait until the next scheduled Council meeting, then the City Manager may immediately authorize the transfer or use of funds with the following two conditions: (1) the City Manager is not aware of any reason why the City Council would reject approval of the budget amendment; and (2) the City Manager brings the action immediately to the City Council for approval after the fact at the next public meeting. B. Petty Cash Disbursements: All disbursements of petty cash shall be made through the Fiscal Management Office after authorization by a Deputy Chief or Bureau Commander. All other expenditures must be authorized by the Chief of Police or designee and will be completed through the use of Procurement Cards and/or Purchase Orders. The department shall abide by the procedures established by the City of Fort Myers Financial Services Department regarding accounting. (C.A.L.E.A. 17.4.2c) D. Invoices/Quotes: All vendor invoices and/or quotes shall be submitted to the Fiscal Manager, or designee, with a completed Equipment Request Form. E. Rental Vehicles: The following financial accounting process will be followed for vehicles rented for investigatory purposes. 1. Each Bureau Commander will ensure an Equipment Request form is completed on a quarterly basis listing the cost and number of rental vehicles being utilized by their respective bureau components. If a rental vehicle is added during the quarter, a new Equipment Request form must be completed listing the new vehicle(s) and cost. Should a reduction in rental vehicles occur during the quarter, an email will be sent to the Fiscal Manager indicating the reduction. Rental vehicle Equipment Request forms will be routed through the chain-of-command to the respective Deputy Chief. SECTION V: CASH ACCOUNTS Personnel authorized to collect payments for police services, either by check or cash, expend cash funds, (i.e. petty cash), make informant payments, or evidence purchases, shall maintain complete and accurate accounting records of all funds spent or collected. Cash funds or accounts where agency personnel are permitted to receive, maintain, or disburse cash from include: (CALEA 17.4.2) Cashiers Office – Support Services Section - Records Division Confidential Informant and Expenditure Fund – Investigative Services Bureau – Special Enforcement Division Victim Assistance – Detective Division - Victim Advocate. Petty Cash Fund – Fiscal Manager, Office of the Chief of Police With written approval from the Fiscal Manager, or designee, other employees may be authorized to receive monies (i.e. department fundraiser). A pre-numbered receipt must be completed for all monies/donations received. One receipt will be completed for each donation or transaction. All monies received will be kept secure and remitted to the Fiscal Manager, or designee, no late