Policy Text
Ref: CALEA Standards 17.4.1-3; 43.1.3
DEPARTMENTAL
GENERAL ORDER F-5 Rev.
23 Jun 00
Index as: Bank/Credit Card Accounts Undercover Cash, Maximum
Allowable
Expenditures, Undercover Undercover Expenditures
Page 1 of 10
UNDERCOVER EXPENDITURES
The purpose of this order is to control and account for undercover expenditures and the proper maintenance of the Police Imprest Account. I. USE OF UNDERCOVER FUNDS
A. In accordance with City directives, undercover funds from the Police Operations Imprest Account shall be used only for police activities which require procurement for cash, with or without receipts, of services or evidence required to solve or suppress crimes, or to identify and apprehend persons involved in or suspected of
committing crimes in Oakland. Undercover funds shall not be given
or loaned to other agencies even if the purpose is related to undercover activity. Undercover funds shall not be used unless a purchase must be made to achieve a specific crime suppression purpose.
B. The Police Operations Imprest Account is the only authorized account used for the aforementioned purposes. Additional undercover bank accounts, credit card accounts, or cash funds may be established with the prior written approvals of the Chief of Police and the Financial Services Agency (FSA) Director.
C. Undercover funds budgeted under a grant award do not unilaterally authorize the grant project manager to establish a bank account, credit card account or cash fund without the required approvals.
DEPARTMENTAL GENERAL ORDER F-5 Rev.
23 Jun 00 OAKLAND POLICE DEPARTMENT
D. Members and employees who wish to establish a new undercover
bank account, credit card account, or cash fund shall submit a letter
of justification to the Chief of Police. Approved requests shall be forwarded to the Budget and Ac counting Division (B&A) Manager
for processing and transmittal to the FSA Director.
E. The Chief of Police is accountable fo r the integrity and proper use of
all Departmental undercover funds, including any bank or credit card accounts opened on behalf of the Department. In the case of grant-funded projects managed by non-City employees, the designated project managers shall be responsible for the accounting,
reporting, and integrity of all cash funds.
F. The B&A Manager is responsible for budgeting and managing
undercover fund accounts, completing the required reports and
establishing adequate controls to ensure the integrity of the funds. Specific duties include, but are not limited to the following: 1. Maintain the Police Imprest Account procedures;
2. Conduct periodic internal audits of Departmental undercover funds; and whenever a new Chief of Police or Deputy Chief of the Bureau of Services is appointed: a) Conduct an unannounced audit of all cash funds;
b) Reconcile all checking account balances; and
c) Summarize all findings in a report to the new Chief/Deputy Chief within sixty (60) calendar days
following the appointment date.
3. Promptly revise names and signatures of employees authorized to sign bank checks or bank forms and forward them to the City Treasury Manager.
Page 2 of 10
DEPARTMENTAL GENERAL ORDER F-5 Rev.
23 Jun 00 OAKLAND POLICE DEPARTMENT
4. Ensure that division employees assigned to work with Imprest
funds have passed the required background checks.
5. Evaluate and implement new undercover fund accounts approved by the Chief of Police.
6. Coordinate with outside auditors and respond to audit
recommendations.
II. ACCOUNTABILITY FOR FUNDS ON HAND
A. The Department is authorized to hold $25,000 in the Police Operations Imprest Checking Account (corporate) at the Bank of America. This amount may only be increased with written approvals from the FSA Director and the City Manager. The funds in this account are used to replenish an authorized undercover expense
operating fund (cash or separate authorized bank accounts) as listed
below:
Description of
Operating Fund Responsible Member/
Employee Maximum Cash on
Hold (cash or separate
bank account)
Vice/Narcotics Undercover Fund Vice/Narcotics Section Commander $2,000 (budgeted under City General or Asset Forfeiture funds)
Weed and Seed Project Undercover Fund (as long as the grant is active) Vice/Narcotics Section Commander $2,000 (if funds have been budgeted under an active grant award)
Intelligence Division Undercover Fund Intelligence Division Commander $250 (budgeted under General Fund Baseline)
Criminal Investigation
Division Undercover
Fund Homicide Commander $400 (budgeted under
General Fund Baseline)
Homicide Prevention Project Fund Homicide Commander $5,000 (budgeted under
special one-time General Fund Project appropriations for FY 1999-2001)
Page 3 of 10
DEPARTMENTAL GENERAL ORDER F-5 Rev.
23 Jun 00 OAKLAND POLICE DEPARTMENT
Description of
Operating Fund Responsible Member/
Employee Maximum Cash on
Hold (cash or separate
bank account)
Child Exploitation
Investigation Fund (has separate undercover bank and credit card account) Youth Services Division Commander $2,500 (budgeted under General Fund Baseline)
East Oakland Partnership/ Youth Alive Grant CID Commander $3,000 (expenditures up
to $20,000 for the duration of the 2000 Grant)
Alameda County Regional Auto Theft Task Force (ACRATT) Non-Departmental Team Project Managers As determined by ACRATT Project Managers and established budget
B. Each time money is expended, the responsible unit commanders shall ensure that two copies of the Expense Receipt (TF-972, 6/99) are completed and filed in a secure place. Receipt