Policy Text
Page 1 of 4 1/29 (REV 7/19)
The Use, Responsibility and Acc ounting of Divisional Unclassifi ed Funds
The purpose of this General order is to establish policy for th e use, security, control,
reports and audits of divisional un classified cash expense fund s.
I. Unclassified Funds
A. Use of Funds
With supervisor approval, officers are authorized to use funds for the
following:
1. Payment to informants for in formation and completed work
2. Purchases of drugs or contraband from criminal suspects, and
3. Other necessary investigative expenses
B. Required Approval Limits
Officers must have prior approval as follows:
Amount Supervisor
Up to $499.00 Bureau Lieutenant
$500.00 or above Division Commander
C. Security of Funds
In order to provide security and control of unclassified funds, Division
Commanders:
1. Will make certain funds are m aintained in a locked combina tion safe
2. Will authorize which other s upervisors will have access to t he safe
3. Are encouraged to limit acce ss to no more th an (4) four su pervisors,
and
4. Will ensure supervisors author ized access to the safe unders tand the
importance of maintaining the sa fe combination confidentiality.
D. Withdrawal of Funds
Page 2 of 4 1/29 (REV 7/19)
Officers requiring unclassifi ed funds shall first:
1. Obtain approval from the appropr iate supervisor for the amou nt
needed
2. Contact one of the supervisors authorized to disperse the fu nds
Each safe will contain a three (3) part receipt book. Complete d receipts
shall be distributed as follows:
1. White copy – is placed in t he moneybox located in the safe.
2. Yellow copy – is retained by the officer requesting the mone y. It is
attached to and returned with t he money voucher after the money
has been spent.
3. Pink copy – stays inside the receipt book as a permanent
record.
4. All receipts submitted shall require an officer expense vouc her
form.
E. Returning of funds
If an officer does not expend al l funds withdrawn, they shall r eturn the
remaining funds by contacting a supervisor authorized to access the safe.
The supervisors will take the following steps when returning fu nds to the
safe.
1. Prepare a new three (3) part receipt for the amount returne d
2. Return the white copy to the cash box
3. Return the yellow copy to the officers to be attached to a c ompleted
voucher.
4. All receipts submitted shall require an officer expense vouc her
form.
F. Vouchers Required
All expenditures of unclassified funds will require the officer to prepare an
“Officer Expense Voucher” (Attachment A) The Officer shall diligently a ccount for and include informatio n on the
voucher which:
Page 3 of 4 1/29 (REV 7/19) 1. Will explain how the money was spent
2. Reference it to a report number(s)
3. Attach applicable receipts to s ubstantiate the expenditure.
Examples: The table below gives e xample of various situations:
When an officer... Then th e officer will... And...
Pays an informant for
information Have the informant sign
the voucher for the amount paid and enter the information in the informant’s file If applicable, the
officer will obtain a report number from Records and complete an Incident Report.
Makes a controlled buy of narcotics using an informant Obtain a report number
from Records and complete an Incident Report Make the appropriate
entry in the Informant’s file including any payment made.
Incurs travel expenses, such as hotels or meals, during the course of a long-term investigation Obtain receipts for
those expenses Attach the receipts to
the voucher
Spend funds and does not have receipts or other accounting methods above do not apply Complete an Inter-
department Correspondence form to the Division Lieutenant explaining the expenditure.
G. Audits and Reports Required
1. Monthly Report
The Division Budget Coordinator s hall prepare a monthly financi al
report, which describes all uncla ssified transactions. This re port will be
forwarded to the Division Commander.
2. Quarterly Report
The Division Budget Coor dinator and Executive Officer shall con duct a
quarterly audit beginning with the start of each fiscal year. All cash
transactions will be recorded and t he account balanced in accor dance
with General Order 16/14 (Cas h Handling Procedures).
3. Yearly Report
Page 4 of 4 1/29 (REV 7/19) The Division Budget C oordinator shall submit a yearly report to the
department’s Fiscal Unit no later than August 1st following the end of
the fiscal year.
4. Change in Custodian of the Funds
A separate reconciliation shall occur whenever there is a chang e in the
custodian(s) of the fund. A custo dian is defined as any person having
direct access to the unclassifi ed funds. A report shall be prep ared
verifying safe account balances when changing Custodian of Fund s.
References: None
ATTACHMENTS:
Attachment A 1-29 Attachment A (Rev 10-12)
ATTACHMENTS:
Attachment A Attachment A