Police Department Policy

SOP #031 - CASH ACCOUNTS

Miami Beach Police Department

Policy Text
I. Records Unit Cash Drawer A. A cash drawer with $50.00 change capability will be maintained and secured in a locked drawer in the Records Unit. Key access will be restricted to the Records Unit Manager or designee. [17.4.2e] B. Records Unit employees will be authorized to receive cash or checks and make change during transactions related to public records requests and other Records Unit services. [17.4.2e] 1. Records Unit employees are prohibited from using cash drawer funds for general disbursements. [17.4.2c] 9/14/21 2. Records Unit employees will issue receipts for all cash and checks received. [17.4.2b] a. Receipts will include the purchaser’s name, type of service received, payment designation, amounts received and disbursed, and the log-in identifier of the Records Unit employee conducting the transaction. [17.4.2d] b. The original receipt will be maintained in the Department’s computerized receipt system. The receipt system will identify the initial balance, credits - cash received, debits - cash disbursed, and balance on hand. [17.4.2a] c. One copy of the receipt will be given to the person making the payment. d. One copy will be sent with the daily revenues to the City Finance Department Cashier’s Office. 3. The Records Unit Manager or designee will be responsible for the cash drawer’s administration, maintenance and reconciliation. The cash drawer will be reconciled daily, monthly and quarterly to ensure all cash funds have been appropriately managed and balanced. [17.4.2f] 4. The Records Unit will maintain a balance sheet, ledger or other system that identifies the account’s initial balance, credits in the way of cash income received, debits and balance on hand. The account will be reconciled and audited by the Department’s Financial Management Unit (FMU) quarterly to ensure all cash funds have been appropriately managed and the account balanced. Audit reports will be forwarded to the City’s Finance Department. [17.4.2a,f] 5. All original reconciliation reports will be forwarded to the Chief of Police through the chain of command. 6. The City Finance Department may conduct audits in accordance with generally accepted accounting principles, their policies or state law. Audit discrepancies are addressed through a special audit by the City Finance Department.

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