Policy Text
Centralized Investigations Page 1 of 3 1/29 (REV 7/19))
THE USE, RESPONSIBILITY AND ACCOUNTING OF DIVISIONAL
UNCLASSIFIED FUNDS
The purpose of this order is to e stablish policy for the use, s ecurity, control, reports, and
audits of divisional unclassi fied cash expense funds.
I. Use of Funds
A. With supervisor approval, offi cers are authorized to use fun ds for:
1. Payment to informants for in formation and completed work.
2. Purchases of drugs or contraband from criminal suspects. 3. Other necessary investigative expenses.
II. Required Approval Limits
A. Officers must have prior approval for amounts as follow
1. Up to $499.00 Bureau Li eutenant approval required.
2. Over $500.00 Division Co mmander approval required.
III. Security of Funds
A. Division commanders are respons ible for the security and con trol of
unclassified funds.
1. Make certain funds are maintai ned in a locked combination sa fe.
2. Authorize those supervisors who will have access to the safe and
encourage access be limited to no more than three other
supervisors.
3. Supervisors authorized access to the safe shall ensure the s afe
combination is kept confidential.
Centralized Investigations Page 2 of 3 1/29 (REV 7/19)) IV. Withdrawal of Funds
A. Officers requiring unclassified funds.
1. Obtain approval from the appropr iate supervisor for the amou nt
needed and contact the supervisor authorized to disperse funds.
2. Each safe will contain a th ree-part receipt book. Completed receipts
shall be distributed as follows:
a. The white copy is placed in the money box located in the
safe.
b. The yellow copy is retained by the officer requesting the
money. It is attached to and returned with the money
voucher after the money has been spent.
c. The pink copy stays inside t he receipt book as a permanent
record.
V. Audits and Reports Required
A. Monthly Report
1. The division budget coordinator shall prepare a monthly fina ncial
report which describes all uncla ssified fund transactions. This
report will be forwarded to the division commander.
B. Quarterly Audit
1. The division budget coordinator and executive officer shall conduct
a quarterly audit beginning with t he start of each fiscal year. All
cash transactions will be recor ded and the account balanced in
accordance with General Order 16/ 14 (Cash Handling Procedures).
C. Yearly Report
1. The division budget coordinator shall submit a yearly report to the
Administrative Division fiscal unit no later than August 1 foll owing
the end of the fiscal year.
D. Change in Custodian of the Funds
1. A separate reconciliation sha ll occur when there is a change in the
custodian(s) of the funds. A cus todian is defined as any person
having direct access to the unclassified funds.
Centralized Investigations Page 3 of 3 1/29 (REV 7/19))
OFFICER EXPENSE VOUCHER
NAME OF OFFICER DATE PREPARED
AMOUNT RECEIVED DATE RECEIPT ATTACHED
FUNDS EXPENDED
CASE # QUANTITY/TYPE COST
OPERATOR PAYMENTS
CASE #
SUSPECT
OPERATOR NAME (Print)
RECEIVED FROM OFFICER BADGE NO
AMOUNT
OPERATOR SIGNATURE
MISCELLANEOUS EXPENS ES (ATTACH RECEIPT)
CASE # PURPOSE AMOUNT
TOTAL AMOUNT SPENT
TOTAL AMOUNT RETURNED TO SAFE RECEIPT NO.
APPROVED:
LIEUTENANT COMMANDER
TRANSACTION RECORDED ON OPER ATOR WORKSHEET ( RED FILE): □ YES □ NO INITIAL ______
Attachment A
SACRAMENTO COUNTY SHERIFF’S DEPARTMENT