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ORANGE COUNTY SHERIFF'S OFFICE GENERAL ORDER Effective Date: December 11, 2023  Amends - GO 17.1.4 (September 13, 2023 ) Number: 17.1.4 Distribution: All Personnel Review Month: November Reviewing Authority: Undersheriff / Fiscal Management Subject: Fiscal Management This order consists of the following: 1. Purpose 2. Policy 3. Definitions 4. Procedures 1. Purpose The purpose of this policy is to identify authority and responsibility for fiscal management of the agency, fix responsibility for fiscal management functions, identify purchasing procedures and specify procedures for the collecting, safeguarding and disbursing of public funds. 2. Policy The Sheriff , as the Chief Executive Officer, is designated as having the authority and responsibility for the fiscal management of the agency, as defined in FS Chapter 30. The overall authority and responsibility of the Sheriff’s Office fiscal management function and centralized purchasing system rest with the Comptroller. 3. Definitions A. Approved Vendor - a Vendor who has completed a Vendor Application and has agreed to the Agency’s Standard Terms and Conditions or is a member of an applicable purchasing cooperative agreement. B. Change Order - used to document when the cost and/or quantity of items or services have increased or decreased from the original approved purchase requisition. C. Contract Item - any item purchased off an existing contract including purchases commonly referred to as piggy -back as further described in this policy. D. Emergency Purchases – purchases made without strict adherence to purchasing policies when a threat to public health, welfare, or safety exists and immedi ate action is required to avoid interruption of critical operations. E. Invitation to Bid - used to solicit Vendors when the Agency is seeking bids on specific items or services that can be clearly identified. 17.1.4, Page 2 of 20 F. Purchase Orders - forms prepared by Purchasing and sent to the vendor to fulfill orders and process payment. G. Purchase Requisition - form prepared by the submitting authority to inform Purchasing of the specific material or services to be purchased by the Unit and to verify the availability of funds in the specified account. H. Request for Quote - used when the items/services to be purchased are specific and the Vendor is being asked for pricing to provide the items/service. I. Request for Proposal - used to solicit Vendors when the Agency is seekin g bids on a project or purchase where the Vendor is asked to submit a proposal. J. Sole Source Purchases - those purchases made without a competitive bidding process due to the item only being available from a single source. K. Standard Terms and Conditions (S T&C) - the Agency’s formal agreement for the purchase of goods or services. 4. Procedures A. Fiscal Management 1. Participation in Preparation of the Agency’s Budget Division Commanders shall develop and present their individual budget proposals to the Sheriff and Undersheriff. They shall participate in developing the final agency budget proposal. The guidelines for the preparation of the budget proposal will be drafted by Fiscal Management and approved by the Undersheriff and, ultimately, the Sheriff. It is the responsibility of the Division Commanders to supply the necessary justification for their budget proposals. 2. Written Recommendations Written recommendations, based on operational and activity analysis, are prepared annually for use in the development of the agency’s budget and in accordance with budget submission and review schedules approved by the Sheriff. 3. Accounting System a. The agency has an accounting system that includes, at a minimum, provisions for monthly status reports. b. The agency utilizes a complete on-line financial management system specifically designed to support the functions performed by government. In addition to the standard accounting functions of accounts payable, accounts receivable and general ledger, this system also 17.1.4, Page 3 of 20 performs the specialized functions of extended purchasing, encumbrance control, fund accounting , grants and project management. All data is entered by Fiscal Management system users and is maintained on the systems financial data base . The data base is then used to produce a variety of detail and summary level reports on a daily, monthly and yearly cycle. 4. Collecting, Safeguarding and Disbursing Cash a. The Sheriff’s Office Fiscal Management will be responsible for the agency’s purchasing/disbursement process. All requests for goods or services must be channeled through the fiscal section and all fiscal control procedures and accountability are conducted here. The agency’s on-line financial management system handles all budget related items and appropriations of organizational levels, as well as providing all reports for the financial statements and