Policy Text
SACRAMENTO POLICE DEPARTMENT
GENERAL ORDERS
GO 310.07
Page 1 of 3
310.07
EXPENSE FUNDS
10-22-19
PURPOSE
The purpose of this order is to establish procedures for approving, disbursing, and accounting for expense
funds used in investigations and other specially funded programs.
POLICY
It shall be the policy of the Sacramento Police Department that expense funds be disbursed and
accounted for in a proscribed manner to ensure accountability and security.
PROCEDURE
A. GENERAL
1. The Major Crimes Division, Office of Investigations (OOI), shall maintain expense funds for the
following investigative purposes:
a. Payment to operators or informants for information and/or services rendered.
b. Purchase of drugs or contraband from criminal suspects.
c. Investigations directed at criminal activity associated with or occurring at locations where alcoholic
beverages are sold.
d. Investigations directed at vice and illegal sex acts.
e. Other necessary investigative expenses not covered by the normal operating budget.
2. The expense funds shall be maintained in a safe at the Hall of Justice (HOJ) .
3. The Major Crimes Captain shall determine and record which personnel, in addition to the lieutenant(s)
assigned, shall have access to the safe's combination.
B. EXPENSE FUND APPROVAL
1. Prior approval by the officer's immediate supervisor shall be required for the expenditure of expense
funds.
2. If an expenditure exceeds four hundred ($400) dollars, the supervisor shall obtain prior approval from
the section/watch c ommander.
3. If an expenditure exceeds one thousand ($1,000) dollars, the section lieutenant/watch commander of
requesting officers shall obtain prior approval from their captain.
4. If the expenditure on a single case exceeds two thousand ($2,000) dollars , the captain of the
requesting officer shall obtain prior approval from their office chief.
C. DISBURSEMENT OF OPERATING FUNDS
1. When investigators/officers need to secure money, they shall:
a. contact the persons designated in paragraph A3 above, to obtain access to the safe during
business hours, Monday -Friday. Outside of business hours, they shall contact the Major Crimes
Captain, or lieutenant(s) , or designee(s) .
b. obtain the needed amount o f funds and sign a Cash Exchange Slip (SPD 64), duplicate form.
c. retain the pink copy of SPD 64.
d. complete an Officer Expense Voucher (SPD 718), itemizing each expenditure, the purpose(s) of
the expenditure, and place the SPD 64 number in the lower cor ner of the SPD 718.
2. Unexpended funds shall be returned to the appropriate lieutenant, or designee, as promptly as the
investigation allows.
a. Retaining unexpended funds for more than 24 hours shall require the approval of the
investigator's/officer's i mmediate supervisor.
b. Any funds under $1000 retained overnight shall be secured in a police facility (i.e., locked in a
desk, filing cabinet, etc. )
c. Any funds $1000 or more retained overnight shall be returned to the Major Crimes safe or booked
under " Safekeeping" into Property in a heat sealed plastic pouch.
3. When informants are given money for expenses or services, the informants shall:
a. personally initial the amount they are to receive on the voucher.
b. legibly sign the voucher with their true n ame.
SACRAMENTO POLICE DEPARTMENT
GENERAL ORDERS
GO 310.07
Page 2 of 3
c. Print their true name.
4. The above provisions of paragraph C3a -c, shall be witnessed by another investigator/officer.
Witnessing investigator(s)/officer(s) shall sign the voucher in the appropriate space.
5. The investigator/officer giving the fun ds to an operator/informant shall enter the amount paid on the
Informant Worksheet (SPD 735), contained in the informant file. Refer to G.O. 533.09.
6. When an expenditure occurs, the investigator/officer shall document the expense on a Crime Report
(SPD 1 00) or Incident/Information Report (SPD 107).
D. EXPENSE VOUCHER AUDIT PROCEDURE
1. Upon completion of SPD 718, the investigator/officer shall forward the voucher with the pink copy of
the SPD 64 attached, to their sergeant.
a. Each sergeant shall maintain a log and record the following:
(1) date
(2) amount
(3) voucher number
(4) investigating officer
(5) report number
b. If accurate and complete, the sergeant shall approve and forward the voucher to the section
lieutenant/watch commander.
c. Upon approval by the section lieutenant/watcher commander, the voucher, if over four hundred
dollars ($400), shall be forwarded to their division captain.
d. Upon approval, by the division captain if over four hundred dollars ($400) or section
lieutenant/w atch commander if four hundred dollars ($400) or less, the voucher shall be forwarded
to the Major Crimes Captain , or designee(s).
2. The completed and signed voucher shall be in the possession of the Major Crimes Captain , or
designee(s), by the fifth work day following withdrawal of the funds when disbursed to the Office of
Field Services , or by the third work day when disbursed to all other offices.
3. Non-compliance with the above procedures is grounds for the Major Crimes Captain to deny further
disburs ements of funds, until remedial action is taken by the appropriate supervisor.
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