Policy Text
KISSIMMEE POLICE DEPARTMENT
GENERAL ORDER
General Order 107 – Fiscal Activities
Page 1 of 4 TITLE: FISCAL ACTIVITIES 107
EFFECTIVE: 07/01/2015 REVISED: 09/26/2025 SCOPE : ALL EMPLOYEES
REVIEW AUTHORITY: SUPPORT SERVICES DIVISION CAPTAIN
CFA STANDARDS: 5.01M (A -C), 5.02M (A -E)
107.01 Authority 107.06 Purchasing Cards (P -Cards)
107.02 Responsibilities 107.07 Budget Reports
107.03 Accounting 107.08 Account Funds
107.04 Funds Requisition 107.09 Annual Independent Audit
107.05 Emergency Purchases 107.10 The Federal Equitable Sharing Act
Policy : The Kissimmee Police Department shall maintain strict control over the Department
expenditures and budget processes through effective management and proper internal control. The
Chief of Police controls the fiscal management of the Department. The account ing system is under
the direct control of the Finance Department of the City of Kissimmee, which operates pursuant
to Chapter 218 of the Florida Statutes.
107.01 Authority: The Kissimmee Police Department is funded annually by the general fund, by
ordinance adoption. The Chief of Police has the authority and responsibility for the fiscal
management of the Department.
107.02 Responsibilities: The Financial Analyst directly reports to the Support Services Division
Captain. The Financial Analyst is responsible for all accounting functions, special details and
agency property.
107.03 Accounting: The Financial Analyst utilizes a complete on -line financial management
system (Munis) specifically designed to support the functions performed by the Kissimmee Police
Department. In addition to the standard account functions of accounts payable, accounts receivable
and general ledger, this system also performs the specialized functions of extended purc hasing,
encumbrance control, fund accounting, grants, and project management. Data entered by the
Department is reviewed by the Financial Analyst . The database is used to produce a variety of
detail and summary level reports on a daily, monthly, and yearly cycle. [CFA 5.01M – A, B, C]
107.04 Funds Requisition: A system of authorization and approval is an important element of
internal budgetary control that must be applied to all purchasing transactions. All requests for the
purchase of materials or services shall be properly approved prior to the issuance of a purchase
order or other means of a written contract. For the purpos e of this policy, a sole source purchase
or contract are defined as the following:
KISSIMMEE POLICE DEPARTMENT
GENERAL ORDER
General Order 107 – Fiscal Activities
Page 2 of 4 Sole Source Purchase: The purchase of materials or services from a single source may be exempt
from competitive price quotations or bids when one (1) vendor can provide the product or service,
even if multiple vendors are quoting the same item. This needs to be substantiated by a sole source
justification on file in the Purchasing Office for anticipated repeated purchases.
Contract: An agreement with specific terms between two or more persons or entities in which a
pre-determined service or good is agreed upon for a certain cost or consideration.
The following represents the dollar amount of a purchase and level of authority for approval [CFA
5.02M – C]:
a. Purchase less than $5,000.00 – Division Captain
b. Purchase $5,0 00.00 but less than $10,000.00 – Deputy Chief
c. Purchase $10,000.00 but less than $25,000.00 – Chief of Police
d. Purchase $25,000.00 but less than $ 75,000.00 – City Manager or designated representative
e. Purchase over $ 75,000. 00 – City of Kissimmee Commission approval
1. Sole source, competitive pricing, and formal bids/proposals shall be in accordance
with the Finance Purchasing Manual and Florida Statutes.
107.05 Emergency Purchases: Emergency means a reasonably, unforeseen breakdown in
machinery; a reasonably unforeseen, threatened termination of an essential service; a reasonably
unforeseen development of a dangerous condition; or the development of any reasonably
unforeseen circums tances causing curtailment, or diminution of an essential service.
Emergency purchases may be declared by the Chief of Police or designee only when normal
operations would be critically affected by requesting a purchase order through the normal process.
107.06 Purchasing Cards (P -Cards): In accordance with the City of Kissimmee Purchasing Card
Policies and Procedures , P-Cards shall be used on non -capital purchases. P-Cards can be used to
purchase capital items, but purchase must be matched in the financial management system (Munis)
to the applicable purchase order. P-Cards are issu ed at the discretion of the Chief of Police. P -Card
expenditu res shall be monitored by the Financial Analyst to confirm compliance with current City
of Kissimmee purchasing card policy and procedures. [CFA 5.02M – A] The Financial Analyst
shall complete the reconciliation of P -Card purchases with receipts that have been obtained. If any
outstanding purchases cannot be verified, the Support Services Division Captain shall be notified
of the discrepancies. [CFA 5.02M – D]
107.07 Budget Repor ts: The Department budget shall be prepared and presented to the City