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\n\n--- Page 1 ---\n\nSEMINOLE COUNTY SHERIFF'S OFFICE NUMBER: G - 11 GENERAL ORDER RESCINDS: SUBJECT: Financial Management EFFECTIVE: November 14, 1994 REVISED: June 20, 2017 Table of Contents: I. Purpose II. Responsibility III. Budget Process IV. General Accounting V. Independent Audit I. PURPOSE: It is Sheriff’s Office policy to fiscally manage the Sheriff’s Office consistent with all applicable federal, state and local laws and generally accepted accounting principles. II. RESPONSIBILITY: A. In compliance with Chapter 30, Florida Statutes, the Sheriff is designated as having the authority and responsibility for the fiscal management of the Sheriff's Office. B. The Sheriff has designated the Chief of the Department of Administrative Services to oversee the Sheriff’s Office fiscal management, which includes, but is not limited to, annual budget development, supervision of internal expenditures and related controls, and liaison with County fiscal officers. III. BUDGET PROCESS: The Sheriff's Office budget shall be prepared and presented each year in accordance with the schedule established by the Seminole County Board of County Commissioners. A. Budget input will be solicited from major organizational components by the Chief of the Department of Administrative Services or the Director of Fiscal Services. Budget input will be made by departments and divisions based on functional goals and objectives. B. Fiscal Services will review budget input and meet with Department Captains/Directors and other appropriate personnel to provide budget and financial information as may be required based on functional goals and objectives. C. After consolidation by Fiscal Services, the Chief of the Department of Administrative Services will review the proposed budget with the Sheriff. GENERAL ORDER Financial Management GO # 11 PAGE 1 OF 5\n\n--- Page 2 ---\n\nD. After any final budget revisions are made, a proposed budget will be prepared for submission to the Seminole County Board of County Commissioners by June 1 each year. E. If circumstances develop during the fiscal year that require funds for non-budgeted expenditures, 1. Funds may be re-allocated within the same activity and major object classification. 2. The Sheriff may, at his discretion, request supplemental and emergency appropriations (fund transfers) from the Seminole County Board of County Commissioners. 3. Written petitions to the Seminole County Board of County Commissioners to request appropriations shall consist of Fiscal Services completing a budget change. 4. The State of Florida may be petitioned to provide emergency funding via the Florida State Emergency Management Act, Chapter 252 Florida Statutes. The State of Florida Division of Emergency Management will investigate appropriation requests and determine applicability of need. 5. A petition may be directed to the United States Federal Emergency Management Association when failing to receive emergency funding via the Florida State Emergency Management Act. 6. Fiscal Services will maintain petitions, forms and other records or documentation relating to emergency appropriations. IV. GENERAL ACCOUNTING: The maintenance of accounts and records shall be in accordance with the rules and regulations of the Uniform Accounting System and shall be maintained in sufficient detail to permit an annual audit. A. One-twelfth of the approved budget shall be requisitioned from the Seminole County Board of County Commissioners each month, except 1/6th of the approved budget shall be requisitioned in January and no request will be made in September. Capital outlay monies shall be requisitioned in October, and contingency funds requisitioned at any time during the year at the discretion of the Sheriff. B. The monthly allocation and any requisitioned contingency funds shall be deposited in the Sheriff's general operating account and posted to the general fund in accordance with the approved budget. C. Only those persons authorized by the Sheriff shall approve accounts, receive funds, and approve disbursements, and disburse cash. 1. The Sheriff, Chief of the Department of Administrative Services, and Director of Fiscal Services are authorized to approve disbursements from budgeted funds and to sign checks. 2. The Sheriff has authorized the Chief of the Department of Administrative Services to approve all expenses regardless of amount. 3. All cash expenditures shall be documented by receipts, ledger, or invoices. 4. Personnel designated to approve disbursements of Investigative Funds: GENERAL ORDER Financial Management GO # 11 PAGE 2 OF 4\n\n--- Page 3 ---\n\na. Captain of the Criminal Investigations Division, and b. Captain of the City-County Investigative Bureau. 5. Personnel designated to approve disbursements of the Inmate Trust Fund and Inmate Welfare Fund: a. Chief of the Department of Corrections and Judicial Services, and b. Captains of the Department of Corrections over Inmate Programs. 6. Personnel designated to approve disbursements from petty cash funds: a. Director of the Fiscal Services Division (or designee), and b. Division Captains and Directors. 7. Personnel authorized to receive, maintain or disburse cash include the following: a. Financial Analysts in Fiscal Services, b. Court Services Lieutenant, c. Designated Civil Personnel, d. Designated Criminal Records Personnel, e. Designated Department of Corrections Deputies/Clerks, f. Designated Operation Right Track Personnel, g. Designated Child Protective Services Personnel, h. Designated Youth Services Personnel, and i. Other employees at the direction of the Chief of the Department of Administrative Services. 8. The amount of cash that may be disbursed by the above employees is established by the Director of the Fiscal Services Division, and any amount exceeding that level must be approved either by the Fiscal Services Director, the Chief of the Department of Administrative Services, or the Sheriff. 9. A petty cash expenditure is a “single expenditure;” for the purpose of paying a current expense requiring a prompt cash outlay. Petty cash is used to reimburse a person for an expenditure made it is not a cash advance. D. All funds received shall be documented by ledger; cash funds shall also be documented by cash receipt. E. Funds received shall be deposited in appropriate bank accounts on the day of receipt, if possible. 1. Funds received after banking hours shall be secured in an appropriate safe and deposited the next business day. 2. Deposits shall be posted to the accounting records on the day of the deposit. GENERAL ORDER Financial Management GO # 11 PAGE 3 OF 4\n\n--- Page 4 ---\n\nF. Accounting records shall be closed on a monthly basis and monthly budget position analyses prepared. 1. Budget reports reflect initial appropriation for each account, beginning balances of the monthly period, cash and other funds received and cash and other funds disbursed during the month and the unencumbered balance for each account. 2. The reports shall be analyzed and the Sheriff briefed on potential funding problems. G. Transfers of appropriate funds may be made within personal services, operating expenses, or capital outlay by the Director of Fiscal Services. H. Expenses occurring in the fiscal year shall be vouchered and charged to the budget for that year. 1. The accounting records may be held open up to 30 days to ensure this is accomplished. 2. Unexpended balances are refunded to the Seminole County Board of County Commissioners. V. INDEPENDENT AUDIT: A. An independent audit of the Sheriff's fiscal records is performed annually by a firm selected by the Seminole County Board of County Commissioners. B. Audits will be conducted to determine the Sheriff's Office's compliance with the Uniform Accounting System and the Governmental Generally Accepted Accounting Principles (GAAP). C. The auditing firm may conduct preliminary audits or assessments to spot-check agency financial operations and accountability p