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Policy 704Santa Ana Police Department Santa Ana PD Policy Manual Copyright Lexipol, LLC 2019/12/17, All Rights Reserved. Published with permission by Santa Ana Police DepartmentCash Handling, Security and Management - 1Cash Handling, Security and Management 704.1 PURPOSE AND SCOPE This policy provides guidelines to ensure department members handle cash appropriately in the performance of their duties. This policy does not address cash-handling issues specific to the Property and Evidence and Informants policies. 704.2 POLICY It is the policy of the Santa Ana Police Department to properly handle and document cash transactions and to maintain accurate records of cash transactions to protect the integrity of department operations and ensure public trust. 704.3 PETTY CASH FUNDS The Chief of Police shall designate a person as the fund manager responsible for maintaining and managing the petty cash fund. Each petty cash fund requires the creation and maintenance of an accurate and current transaction ledger and the filing of invoices, receipts, cash transfer forms and expense reports by the fund manager. 704.4 PETTY CASH TRANSACTIONS The fund manager shall document all transactions on the ledger and any other appropriate forms. Each person participating in the transaction shall sign or otherwise validate the ledger, attesting to the accuracy of the entry. Transactions should include the filing of an appropriate receipt, invoice or cash transfer form. Transactions that are not documented by a receipt, invoice or cash transfer form require an expense report. Sound financial practice prescribes petty cash funds be reconciled monthly, or more often as a specific petty cash box or till cash handling procedures may require. 704.5 PETTY CASH AUDITS The fund manager shall perform an audit no less than once every six months. This audit requires that the fund manager and at least one command staff member, selected by the Chief of Police, review the transaction ledger and verify the accuracy of the accounting. The fund manager and the participating member shall sign or otherwise validate the ledger attesting to the accuracy of all documentation and fund accounting. A discrepancy in the audit requires documentation by those performing the audit and an immediate reporting of the discrepancy to the Chief of Police. Transference of fund management to another member shall require a separate petty cash audit and involve a command staff member. Santa Ana Police Department Santa Ana PD Policy Manual Cash Handling, Security and Management Copyright Lexipol, LLC 2019/12/17, All Rights Reserved. Published with permission by Santa Ana Police DepartmentCash Handling, Security and Management - 2A separate audit of each petty cash fund should be completed on a random date, approximately once a year by the Chief of Police or the City staff. 704.6 ROUTINE CASH HANDLING Supervisors who handle cash as part of their property and evidence or Narcotics Unit duties shall discharge those duties in accordance with the Property and Evidence and Informants policies. Members who routinely accept payment for department services shall discharge those duties in accordance with the procedures established for those tasks. 704.7 OTHER CASH HANDLING Members of the Department who, within the course of their duties, are in possession of cash that is not their property or that is outside their defined cash-handling responsibilities shall, as soon as practicable, verify the amount, summon another member to verify their accounting, and process the cash for safekeeping or as evidence or found property, in accordance with the Property and Evidence Policy. Cash in excess of $1,000 requires immediate notification of a supervisor, special handling, verification and accounting by the supervisor. Each member involved in this process shall complete an appropriate report or record entry.