Policy Text
Cash Handling, Security and Management - 1 Printed Date: 2017 /08/08
© 1995 -2015 Lexipol, LLC
Policy Oakland Police Department
704 Policy Manual
Cash Handling, Security and Management
704.1 PURPOSE AND SCOPE
This policy provides guidelines to ensure department members handle cash appropriately in the
performance of their duties.
This policy does not address cash -handling issues specific to the Property and Evidence Unit
or informants.
704.2 POLICY
It is the policy of the Oakland Police Department to properly handle and document cash
transactions and to maintain accurate records of cash transactions in order to protect the integrity
of department operations and ensure the public trust.
704.3 CASH FUND
The Fiscal Services Manager is responsible for budgeting and managing the police operations I mprest
account, completing the required reports and establishing adequate controls to ensure the integrity of the
funds. Individual accounts, account managers and transference of accounts to a new account
manager shall be approved by the Chief of Police.
Each authorized account requires the creation and maintenance of an accurate and current
transaction ledger and the filing of invoices, receipts, cash transfer forms and expense reports by
each account manager. Each accoun t manager shall be responsible for properly securing and
reconciling funds associated with his/her account.
704.4 CASH TRANSACTIONS
Each account manager shall document all transactions on the Imprest Control Log (TF-3509 ) and
other appropriate forms. Each person participating in the transaction shall sign or otherwise validate
the Imprest Control Log and Fund Review Form (TF-3413 ), attesting to the accuracy of the entry.
Transactions should include the filing of an appropriate receipt or invoice . Transactions that are
not documented by a receipt or invoice require other supporting documentation.
The Imprest Control Log, Fund Review Form and supporting documentation shall be submitted to
the Fiscal Manager monthly. The transaction log shall reconc ile with the cash on hand. Any
shortage of funds shall be the responsibility of the account manager.
704.5 AUDITS
The Fiscal Services Manager shall perform unannounced random audit s. This audit requires that
the Fiscal Services Manager review the Impre st Control Log and Fund Review Form for accuracy.
A discrepancy in the audit requires documentation and an immediate reporting of the discrepancy
to the Chief of Police.
Transference of fund management to another member should require a separate audit.
704.6 ROUTINE CASH HANDLING
Those who handle cash as part of their duties shall discharge those duties in accordance with the
Property and Evidence and Informants policies.
Cash Handling, Security and Management - 2 Printed Date: 201 7/08/08
© 1995 -2015 Lexipol, LLC Oakland Police Department
Policy Manual
Cash Handling, Security and Management
Members who routinely accept payment for department services shall discharge those duties in
accordance with the procedures established for those tasks.
704.7 OTHER CASH HANDLING
Members of the Department who, within the course of their duties, are in possession of cash that
is not their property or is outside their defined cash -handling responsibilities shall, as soon as
practicable, verify the amount, summon another member to verify their accounting, and process
the cash for safekeeping or as evidence or found property, in accordance with the Property and
Evidence Policy.
704.8 SPECIAL CIRCUMSTANCES
Under special circumstances , the Chief of Police may authorize funds to members for special
operations. Members shall document all transactions on the Imprest Control Log. Each special
operation requires the return of the Imprest Control Log , receipts, invoices and r emaining funds to
the Fiscal Services Manager immediately following the event. The transaction log shall reconcile
with the cash on hand. Any shortage of funds shall be the responsibility of the member who
received the check .