Policy Text
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EXPENDITURES OF UNCLASSIFIED FUNDS
The purpose of this order is to e stablish the policy and proced ure for the control,
expenditure, and repor ting of unclassified funds within the Det ective Division.
I. General
A. California Government Code Section 29435, Use of Appropriati on, states
“The sheriff may use the appropriation for:
(a) His expenses incurred in criminal cases arising in the county. (b) Expenses necessarily incurred by him in the preservation of peace.
(c) Expenses necessarily incurred by him in the suppression of crime.”
B. Unclassified funds refer to a c ash reserve that is maintaine d by the
Detective Division and used for the following purposes:
1. Payment to operators or info rmants for information and/or se rvices
rendered.
2. The purchase of contraband or s tolen property from criminal
suspects as part of a criminal investigation.
3. Other necessary investigativ e expenses with the prior approv al of
the division commander.
C. The division commander shall have primary responsibility and authority for
directing the control, disburse ment, accounting, and reporting of
unclassified funds.
II. Control and Disbursement Responsibilities
A. A portion of the unclassified funds shall be maintained in e ach of the
Detective Division facilities . Personnel who are responsible fo r the control
and disbursement of funds for each facility are as follows:
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1. The safe in the division c ommander’s office at 711 G Street shall
serve as the central repository of the unclassified funds and r elated
records. Control, disbursement, and accounting of these funds s hall
be the responsibility of the divi sion commander or in their abs ence,
the executive officer. This r epository shall be the source of t he
bureau contingency funds described in paragraphs 2 and 3 below.
2. The Financial Crimes /Major Theft bureau, th e South Detective
bureau, and the North Detective bureau shall each maintain a
contingency fund. Control, disbur sement, and accounting of thes e
funds shall be the responsibilit y of the bureau commander, and in
their absence, the bureau sergeant.
3. The detectives assigned to t he Auto Theft Suppression Unit
(SACCATS) shall maintain a c ontingency fund. The division
commander shall designate one of t he detectives to control,
disburse, and account for these funds.
III. Security
A. All undisbursed unclassified funds shall be maintained in a safe which can
be opened with a combinat ion which is known only by those who h ave
been tasked by the division commander with the control of the f unds with
the following exception: The SAC CATS contingency fund shall be kept in
a locked metal box which in turn will be secured in a CHP contr olled safe.
The only persons who will have a key to the metal box will be t he
designated detective described in paragraph 3 above and the SAC CATS
CHP supervisor.
B. To maintain security and es tablish accountability, personnel who have
been entrusted with the safe combi nation and/or keys shall reta in
exclusive control of the combi nation and/or ke ys and shall not delegate
that entrustment or otherwise br oaden the control or accessibil ity of the
funds without the specific appr oval of the division commander.
IV. Accounting and Documentation
A. All transactions involving t he withdrawal of unclassified fu nds shall be
accounted for and documented.
B. The following procedure shall be used when disbursing unclas sified funds:
1. A three-part receipt is fill ed out and signed by the person receiving
the funds. The receipt shall incl ude the date, the amount, the name
of the person making the disbursement (“Received From” ), relevant
details relating to the disbur sement; e.g., case number, purpos e,
etc., and the signatur e of the person receiving the funds ( “By”
signature line).
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2. The three-part receipt sha ll be distributed as follows:
a. White original is attached to the monthly report as describe d
in Section V of this order.
b. Yellow copy to the person receiving the funds. c. Pink copy remains in the receipt book.
3. The withdrawal is recorded in a ledger book to include the d ate of
the withdrawal, the nam e of the person rece iving the funds and
their bureau, the purpose of the withdrawal, the three-part rec eipt
number, the amount (in the debit c olumn), and the remaining
balance (previous balance minus the amount of the withdrawal).
4. The receiving person shall be instructed to return any recei pts or
other documentation relating to the dispositi on of the withdraw n
funds. Such receipts and document ation shall be noted with the
three-part receipt number and s hall be maintained with the
unclassified funds.
C. Expenditures
1. Personnel who are entrusted with unclassi fied funds shall us e the
funds only for the purpose that w as declared when the funds are
received. Any changes in use of the funds require the prior approval of the person who made the initial disbursement.
2. Personnel who spend un