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Policy 201Santa Ana Police Department Custody Manual Copyright Lexipol, LLC 2024/01/12, All Rights Reserved. Published with permission by Santa Ana Police Department***DRAFT*** Financial Practices - 1Financial Practices 201.1 PURPOSE AND SCOPE The Chief of Police shall prepare and present an annual budget request that ensures an adequate allocation of resources for facility operations and programming. Budget requests shall be prepared in the manner and detail prescribed by the Department. Service goals and objectives should be delineated in the budget plan. 201.2 POLICY The Department’s responsibilities include the development of a budget plan, submitting the plan to the City Manager, and monitoring the facility’s progress toward meeting its budget objectives throughout the fiscal year. A fiscal system has been established that accounts for all income and expenditures on an ongoing basis. Methods for collecting, safeguarding and disbursing monies shall comply with established accounting procedures. 201.3 BUDGET PLAN The Jail Administrator will establish a system of quarterly projections of expenditures for personnel, operating expenses, equipment and capital projects. A record of a historical pattern of expenditures along with a justification for new expenditures should be used as the supporting documentation in the development of the budget plan. Once completed, the budget plan will be submitted to the Finance Department for review and approval and/or returned to the Department for additional development. Once the budget plan has been approved by the City Manager or the authorized designee, the Department may initiate expenditures in accordance with the plan. 201.4 FISCAL ACCOUNTING AND MANAGEMENT OF APPROVED BUDGET The Finance Department is responsible for monitoring the facility's progress toward meeting its budget objectives throughout the fiscal year. Data on key performance indicators should be collected and evaluated at regular intervals and reviewed by the Chief of Police and the Jail Administrator's budget officials and other policy-makers. Reports should contain at a minimum the following information: •The budget amount •The amount expended for the month •The year-to-date amount expended •Any outstanding encumbrances •The cumulative total year-to-date expenditures plus outstanding encumbrances Santa Ana Police Department Custody Manual Financial Practices Copyright Lexipol, LLC 2024/01/12, All Rights Reserved. Published with permission by Santa Ana Police Department***DRAFT*** Financial Practices - 2When the Jail Administrator receives the monthly budget report, they should review all of the expenditure accounts for risk indicators, such as: •Significant variations in expenditures in an account used consistently, where the amounts charged are expected to vary little, if any, from month to month. •Expenditures that are significantly beyond the forecasted amounts or whether the year-to-date percentages expended are significantly higher than the percentage of time elapsed. •Large balances of/or long-term outstanding encumbrances. Fiscal data collected during the year should be used to formulate a budget for the following year. 201.5 TRANSFERRING FUNDS AMONG BUDGET CATEGORIES Unless otherwise specified, the transfer of funds among budget categories may require the approval of the City Manager. 201.6 FINANCIAL AUDITS The Chief of Police should ensure that a financial audit of the facility is conducted annually. The audit shall conform to generally accepted auditing standards. 201.6.1 FINANCIAL AUDITS OF THE INCARCERATED PERSON WELFARE FUND An annual financial audit of the Incarcerated Person Welfare Fund shall be conducted and shall include the Department's budget and any monies placed into the Incarcerated Person Welfare Fund. The methods used for collecting, safeguarding, and disbursing monies, including incarcerated persons' personal funds held by the facility, shall comply with accepted accounting procedures. 201.6.2 POSITION CONTROL Position control is the process used by the Department to exercise control over the size and cost of its workforce. It ensures that any new, regular employee added to an agency’s payroll basis is filling a position that has been approved and budgeted, and that the rate of pay for the position is within the salary range for the job classification in which the position resides. This facility is one of the most labor-intensive functions and therefore control of payroll expenditures is a crucial part of managing the facility budget. In order to exercise control of payroll expenditures, the Department will utilize a system of position control as part of its ongoing budget process. 201.7 STAFFING PLAN The Jail Administrator should maintain an up-to-date staffing plan for the purpose of exercising position control. The staffing plan should include a comprehensive list of all positions in this facility. Each position has a descriptive job title that is associated with a description of the position's duties and responsibilities. Each position will have a written job description for all position classifications and post assignments that define responsibilities, duties, and qualifications. Santa Ana Police Department Custody Manual Financial Practices Copyright Lexipol, LLC 2024/01/12, All Rights Reserved. Published with permission by Santa Ana Police Department***DRAFT*** Financial Practices - 3The Jail Administrator should adhere to the following strategies for the management of position control and personnel costs: (a)Ensure that this facility is staffed with the appropriate number and type of staff. The proper allocation and deployment of staff across shifts and functional units is essential. In addition, the availability of the right classification of staff (e.g., custody staff supervising incarcerated persons, maintenance staff performing maintenance, food service staff preparing meals) with the appropriate job skills and training enhances efficiency. (b)Strateg