Police Department Policy

5-01 (REV 7-19)_Expenditures of Unclassified Funds_3197-12262019

Sacramento County Sheriff

Policy Text
Impact Division Page 1 of 5 5/01 (REV 7/19) OPERATIONS ORDER Expenditures of Unclassified Funds The Impact Division shall mainta in an unclassified cash expense fund for special investigative uses. The purpose o f this order is to establish a policy for the security, control and expenditure o f these unclassified funds. I. Policy Statement The following lists describe t he Impact Divisi on’s policy regar ding the use of unclassified funds. A. Personnel in the Impact Divis ion are authorized to use uncla ssified funds for the following purposes: 1. Payment to operators or info rmants for information and/or se rvices rendered. 2. Purchase of drugs or cont raband from criminal suspects. 3. Other necessary investigative expenses with the prior approv al of the Team Sergeant, Div ision Lieutenant or Division Commander. II. Expenditure Limits A. The following list describes t he Impact Division’s policy re garding expenditure limits and required authorizat ion to spend unclassi fied funds. The prior approval of supervisory personnel is required to make expenditures a s indicated: Amount Supervisor Up to $499.00 Division Lieutenant $500.00 or above Division Commander III. Procedure for Security Over Funds A. The following list describes t he security procedure and stor age for unclassified funds. Impact Division Page 2 of 5 5/01 (REV 7/19) 1. In order to provide security and control over these funds, t hey are maintained in two (2) separate safes. The operation safes are maintained and managed i ndependent of each other. 2. Confidentiality – it is impor tant to the security and contro l of these funds that persons entrusted with the combination to these safe s not breach confidentiality. 3. Each safe will be designated fo r a specific pur pose and with limited access. B. Division Safe – this safe will contain the major cash funds regularly required for flash money for buy/bust operations. 1. These funds will also be used to maintain a minimum balance in the Operations Safe. 2. Access to the Division Safe i s limited to the Division Comma nder and Division Lieutenant. C. Operations Safe - this safe will contain sufficient funds to handle the more frequent narcotics transacti ons and payments of informant/ operator fess. 1. Access to the Operations Safe is limited to the Division Ser geants. The Division Budget Coordinator has access to the Division Safe Database to prepare monthly r eports on the expenditure of unclassified funds. IV. Procedure for Withdrawal of Funds A. The following list describes t he procedure an officer shall follow to withdraw unclassified funds. 1. Officers requiring unclassifi ed funds shall contact their Se rgeant. 2. Upon justification, the supervi sor shall prepare a withdrawa l receipt, to include, the signatur e of the recipient. 3. Each safe contains a three (3) part receipt book. 4. Completed receipts sha ll be distributed as follows: a. White Copy : This receipt is placed i n the money box in the safe. b. Yellow Copy : This receipt is reta ined by the officer requesting the money. This recei pt will later be attached to and returned with a money voucher , detailing the use of the funds, after the money has been spent. Impact Division Page 3 of 5 5/01 (REV 7/19) c. Pink Copy : This receipt stays inside the receipt book as a permanent record. d. All receipts shall require an officer expense voucher form. V. Procedure for Returning Unclassified Funds A. In the event an investigator does not expend all the currenc y withdrawn from the unclassified fund safe, t hey shall see that the remain ing funds are returned to the safe via thei r immediate supervisor. B. It shall be the responsibility of the supervisor placing fun ds back into the unclassified safe to complete a new (3) part receipt for the am ount to be put back into the safe. C. On the receipt the superviso r shall record the number of the original withdrawal receipt for auditing purposes. D. The supervisor then returning the currency to the safe shall also detach the white and yellow c opy of the receipt and place it in the me tal box contained inside the unclassified fund safe. E. The officer shall retain the original yellow receipt from th e withdrawal of the unclassified funds and attach this with his/her expense vou cher. VI. Procedure to Account for Unclassified Funds A. The following list outlines the procedure officers shall fol low to account for all transactions involving exp enditures of unclassified funds: 1. Officers spending unclassified funds are required to account for all transactions. 2. The following items are requi red to account for all transact ions regarding spending of unclassified funds: a. Receipts for expenditures. b. Referencing an expenditure to a Crime Report Number/Case Number. c. Account for the expenditure b y notation on the voucher. 3. Officer expense vouchers - all expenditures of unclassified funds will require the preparation of an "Officer Expense Voucher" (sample form attached). 4. This voucher must be prepar ed prior to the end of the next w orking day or prior to the end of the work week (whichever comes first ), and submitted to the officer's im mediate supervisor for approva l. Impact Division Page

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