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Date: 12/06/85 Revision: 02/23/23 Reviewed: 08/20/24 HILLSBOROUGH COUNTY SHERIFF’S OFFICE CHAD CHRONISTER , SHERIFF STANDARD OPERATING PROCED URE Number: GEN 206.00 Page: 1 of 10 SUBJECT: FISCAL MANAGEMENT I. PURPOSE : The purpose of this standard operating procedure is to define guidelines for the fiscal management of the Sheriff's Office. II. SCOPE : This procedure shall apply to all Sheriff's Office personnel involve d in the preparation and monitoring of the annual budget, accounting for all rev enues, supervision and control of expenditures, and the p urchase of supplies, equipment, and services. III. DISCUSSION : In the Sheriff’s administration of the agency, as with all public offices, there must be unquestionable evidence, protected by the concept of checks and balances, that the vested public trust is not violated. To this end, financial accounts and records must clearly and unquestionably demonstrate: A. The Sher iff is properly managing the financial affairs of the office . B. The fidelity of all employees handling public funds is safeguarded . C. Compliance with all applicable administrative rules and statutory provisions are carefully and fully complied with . D. All public records are available for public and official inspection, as req uired by law. The Sheriff is the Chief Executive Officer, having the authority and responsibility for the fiscal management of the agency, as defined in Chapter 30 of the Florida Statutes. The overall authority and responsibility of the Sheriff’s Offic e fiscal management and centralized purchasing function rests with the Chief Financial Officer (CFO) . The Financial Services Division (FSD) is responsible for providing financial services , including financial accounting and reporting, payroll, accounts payable, accounts receivable , cash and investment management, budgeting, asset management, financial grant management and reporting , purchasing, and special financial and policy analysis. IV. DEFINITIONS : * A. Budget Requests - A request to the operating Department s and Divisions for estimates of personnel, suppl ies, equipment, and services required to carry out the powers, duties, and oper ations of the office for the next fiscal year. * B. Command Staff Officers - Members of the Sheriff 's Office holding the rank of Major or above. C. Fiscal Year - A one-year period of time used for accounting and budgeting purposes and for preparati on of financial statements . The fiscal year for all Hillsborough County governmental agencies begins October 1st of each y ear and ends September 30th of the succeeding year. GEN 206.00 02/23/23 Page 2 of 10 D. Gene rally Accepted Accounting Principles - Accounting standards developed and documented by nationally recognized professional organizations in order to measure and report financial activi ties in a consi stent manner. E. Obligational Authority - Authority delegated by the Sheriff to Command Staff Officers to obligate public funds for authorized purchases of services and supplies. * F. Salary Projection - An estimate of sa lary and benefit costs. V. PROCEDUR E: The Sheriff is responsible for the fiscal management of the Sheriff's Office. The Sheriff has delegated authority for the day -to-day management of all fiscal affairs to the (CFO) . The CFO shall report to the Department of Administrative Services Colonel an d shall keep the Colonel apprised of the status of funds and other fiscal matters. A. Budget - The Sheriff's budget shall be prepared and presented to the Board of County Commissi oners e ach year in accordance with the Florida S tatutes and a schedule estab lished by the Board. 1. A budget shall be prepared by FSD on or about December 15th each year. Budget requests shall be sent to Com mand Staff Officers. 2. Budget s shall be prepared in accordance with the format contained in th e budget request . 3. Budget requests shall be priced and grouped according to the Uniform Classification of Accounts. A preliminary estimat e of fu nding for the next fis cal year shall be prepared and forwarded to the Board of County Commissioners on or bef ore April 30th of each year. 4. FSD shall prepare a summary of each budget requ est detailing the total cost of new po sitions, including req uired equipment and supplies. 5. At the call of the Sheriff, a budget review shall be scheduled for each Department . The CFO and designees shall attend each review conference to provide b udget a nd financial informati on as may be required. 6. When adjustments have been made and tabulated, the Sheriff's final review and approval shall be obtained. The budget shall be ass embled in final form f or presentation to the Board of County Commission ers. 7. After budget approval is obtained from the Board of County Commissioners, budget funds shall be requisitioned, monitored, disbursed, and accounted for by the CFO. * 8. If circum stances develop during the fiscal year , which require funds for non-budgeted expenditu res, Command Staff Officers shall make requests through the CFO to the Chief Deputy with the CFO to reallocate funds and/or prioritize needs. An attempt shall be made to meet the unforeseen requi rement with e xisting budget funds. However, if