66117314.pdf

\n\n--- Page 1 ---\n\nGAINESVILLE POLICE DEPARTMENT GENERAL ORDER TITLE ACCREDITATION Fiscal Management CALEA 17.4.2.a/b/c/d/e/f PRIOR REVISIONS PROPONENT UNIT 5/27/2002,12/8/2005,8/6/2008, 3/2/2009,4/21/2016, 05/14/20 Fiscal Division ATTACHMENT: -Purchase Request Form NUMBER ISSUE DATE REVISION DATE TOTAL PAGES 17.1 7/1/1998 07/09/2024 16 I. PURPOSE: This Order establishes guidelines for the fiscal management of the Gainesville Police Department. II. POLICY: The Department shall, through a fiscal management system that ensures accuracy and accountability, manage the Department’s revenue, funds, and expenditures. III. PROCEDURES: The City Charter assigns ultimate responsibility for the City budget to the City Manager. As the chief fiscal officer the City Manager delegates responsibility to each Department Head to oversee that respective department’s budget, and may assign maximum allowable expenditures that do not require additional approval from the City Manager’s Office. Although the Chief is ultimately responsible for all fiscal matters of the agency, the Department’s fiscal management function is delegated to the Analyst Lead. [CALEA 17.1.1] A. Budget: 1. Development: Each budget year, starting in January, each Bureau/District Commander (with the involvement of bureau/district staff) will prepare a budget for the bureau/district and its sub-units. The commanders will develop the budget by assessing what fiscal resources will be needed to achieve the goals and operational needs of the bureau/district. Bureau/District Commanders shall: i. Develop their goals and objectives by examining the bureau/district’s function and organizational structure ii. At the planning sessions, explore operational activities and recommendations, and discuss principal issues. 2. Bureau/District Requests: By approximately March 15th of each budget year, each Bureau/District Commander shall submit the bureau/district’s annual/biannual budget\n\n--- Page 2 ---\n\nGAINESVILLE POLICE DEPARTMENT requests to the Analyst Lead. The Bureau/District Commanders will be provided instruction regarding how to format the budget requests. 3. Departmental Submission: The Fiscal Division staff shall compile the bureau/district’s budget requests into a single, formal budget report, which will be reviewed and amended, as needed, by the Chief and the Bureau/District Commanders. After the report is finalized, the budget will be forwarded to the City budget staff, which will review, critique, and present the Department budget to the City Commission, in accordance with the budget calendar established by the City Commission. 4. Management: After being approved by the City Commission, the Department’s budget will be managed by the Analyst Lead. 5. Budget Transfers: If circumstances develop during the fiscal year that require funds for non-budgeted expenditures, Department commanders shall meet with the Analyst Lead to evaluate the unexpected expenditures, and, when possible, prioritize needs and re- allocate funds. i. The commanders shall first attempt to meet the unforeseen requirements with existing budgeted funds using budget transfers within their assigned accounts. ii. Should there be insufficient unencumbered funds in existing bureau/district/division accounts to cover the expenditures funds should be sought from other Department accounts. iii. If expenditures cannot be covered via Department accounts, or exigent circumstances exist, the Department, via the Chief’s Office, may present a request to the City Manager for a supplemental appropriation. 6. Emergency Appropriations: An emergency purchase is any purchase which is necessary due to unforeseen circumstances and that can negatively impact the operation of the City, or a purchase needed for a public safety emergency or where delay of a purchase subjects the City to additional costs or hardship (In accordance with City of Gainesville Procurement Policy 41-660). Emergency Purchases, at the discretion of Managers, when urgent situations do not allow sufficient time to obtain competitive bids. i. Initiating the Emergency Request a. Any person detecting an emergency should telephone the supervising Bureau/District Commanders and/or individual responsible for approving purchases, explain the nature of the emergency, and secure verbal approval to request an emergency purchase. b. Individual with Approval Authority ensure Analyst Lead is made aware of the situation. c. Individual with Approval Authority should complete the Method of Source Selection (MOSS) Form, including at least two price quotes, if feasible, and 2\n\n--- Page 3 ---\n\nGAINESVILLE POLICE DEPARTMENT submit for approvals as stated therein (In accordance with City of Gainesville Procurement Policy 41-661). ii. Ordering the Purchase: Once the emergency purchase is approved the following steps are taken: a. Approver or designee will notify Analyst Lead of award and backup documentation so a purchase order can be initiated and approved. b. Approver will award verbal Purchase Order to low responsive/responsible bidder meeting specified requirements in the documents. c. Fiscal will print purchase order and issue written confirmation of Purchase Orders to appropriate vendor(s), as required. d. If total cost is over $100,000, Assistant Chief or Police Chief must advise the City Commission of emergency purchase. e. Items specifically stated as excluded to the prior approval of the City Commission must be reported by the Chief of Police to the City Manager as a Purchase by IOC. f. After-action report details all resource allocation, emergency purchases, overtime and call-out costs, and any other related expenditures. iii. The Analyst Lead shall evaluate the reported expenditures, and shall, in consultation with the Chief of Police, determine the best approach to covering the expenditures: a. Budget Transfer can be made by sending email request to Budget Analyst, and/or b. Available reimbursement opportunities (grants or other funds for major crimes, natural disasters, etc.), and/or c. Direct request to the City Manager. B. Accounting: Accounting records shall be in accordance with applicable laws and the Generally Accepted Accounting Principles (GAAP). 1. System Requirements: i. Accounts shall be maintained in sufficient detail to properly manage funds and to permit an annual external audit. ii. The accounting system shall contain information regarding each account’s initial appropriations, balances, unencumbered balances, expenditures, receipts, and open purchase orders. iii. The account information shall be available on a daily basis through the Fiscal Division (and from the City’s Accounting Office). 3\n\n--- Page 4 ---\n\nGAINESVILLE POLICE DEPARTMENT 2. Independent Audit: The independent external auditor is selected by the City Commission, and scheduled by the City Accounting Department according to an established schedule or timetable. C. Cash Funds Management: The Gainesville Police Department maintains the following three (3) cash accounts: Records Division Change Account (provides change only), Criminal Investigations Division Confidential Informant Funds (this includes Special Operations Unit Confidential Informant Funds), and Special Investigations Division- Gainesville Alachua County Drug Task Force Confidential Funds. [CALEA 17.4.2] 1. Records Division: i. The Records Division is responsible for the records change fund account. ii. The positions authorized to disburse change or accept cash for payments are: a. The Records Coordinator; b. Records Supervisor; and c. Records Technicians. [CALEA 17.4.2.e] iii. Cash Disbursements: Cash shall only be used to provide change for citizens. Cash is not disbursed from this account. There are no cash expenditures from this account. [CALEA 17.4.2.c.d] NOTE: Bills larger than $20 will NOT be accepted. iv. Reimbursement: Under no circumstance is Records allowed to reimburse payment to a customer. A supervisor will be informed of a reques