go-14.pdf

\n\n--- Page 1 ---\n\nTALLAHASSEE POLICE DEPARTMENT GENERAL ORDERS SUBJECT Cash Management CHIEF OF POLICE Signature on file Proudly Polici ng Since 1841 Nationally Ac credited 1986 NUMBER ORIGINAL ISSUE CURRENT REVISION TOTAL PAGES 14 07/15/1985 02/17/2025 11 AUTHORITY/RELATED REFERENCES COT Administrative Policy 602, Travel and Training COT Administrative Policy 614, Petty Cash Disbursements COT Food Guidelines, City Manager Memo (10/12/2000) General Order 62, Management of Confidential Informants General Order 58, Travel Protocols General Order 42, Impounding and Controlling of Property and Evidence ACCREDITATION REFERENCES CALEA Chapters 17, 42, 43 CFA Chapter 5 KEY WORD INDEX Disbursements Procedure III Expenditure of Funds – Confidential Purposes Procedure IV Expenditure of Funds – Reimbursements Procedure V Fund/Records Custodian Responsibilities Procedure I Receipt of Miscellaneous Monies Procedure VI Reports, Audits and Reconciliation of Funds Procedure VII Signature Authority Levels Procedure II POLICY The Department, consistent with City of Tallahassee procedures, is responsible for establishing protocols for the stringent control over the receipt, disbursement, expenditure and reconciliation of all monies under Department control. Members shall adhere to established protocols in the receipt, disbursement, expenditure and reconciliation of such funds.\n\n--- Page 2 ---\n\nTALLAHASSEE POLICE DEPARTMENT DEFINITIONS Confidential Cash: Petty cash monies disbursed to members to support confidential expenditures. Confidential Expenditure: Payment made for purchases of legal or illegal substances, criminal information and ancillary costs associated with investigative efforts. Miscellaneous Expenditure: Payment made for the purchase of goods and services needed to support law enforcement operations. Miscellaneous Monies: Monies received for the sale of goods or services, forfeiture proceeds, donations, or reimbursements. Petty Cash Fund: The Department fiscal source/accounting entity which is established to accomplish specific objectives and carry out specific activities (e.g., confidential expenditures and miscellaneous purchases to support law enforcement operations). Petty Cash Fund Custodian: The member with the responsibility for the overall management and accountability for proceeds to and expenditures from the Petty Cash Fund. Records Custodian: The member assigned to the end user bureau responsible for all records and bookkeeping procedures associated with the receipt and expenditure of monies received from the Petty Cash Fund. Signature Authority: The member authorized to direct disbursements within the Petty Cash Fund. PROCEDURES I. FUND AND RECORDS CUSTODIAN RESPONSIBILITIES A. The Financial Management Officer is the Petty Cash Fund Custodian and shall: 1. Maintain the Petty Cash Fund in accordance with all appropriate laws and procedures, 2. Maintain a record of monies received and disbursements made in the Petty Cash Fund, GENERAL ORDER 14 PAGE 2 of 11 CASH MANAGEMENT February 17, 2025\n\n--- Page 3 ---\n\nTALLAHASSEE POLICE DEPARTMENT 3. Make disbursements within the Petty Cash Fund to authorized members, 4. Ensure quarterly Petty Cash Fund reconciliation, 5. Direct internal audits of the end user’s records, 6. Request replenishment of the Petty Cash Fund, and B. The Petty Cash Fund Custodian is not authorized to make disbursements to themselves. C. Records Custodians shall: 1. Maintain a file containing copies of all relevant Petty Cash Fund transaction documents, 2. Maintain records of Petty Cash receipts and expenditures, 3. Store Petty Cash Fund transaction records in a secure location, 4. Reconcile Petty Cash Fund receipts and expenditures on a quarterly basis, and 5. Submit quarterly reports to the Petty Cash Fund Custodian. E. The Petty Cash Fund is randomly audited by the City of Tallahassee (COT) Treasurer-Clerk’s Office. II. SIGNATURE AUTHORITY LEVELS A. Signature authority for disbursement from the Petty Cash Fund is as follows: 1. Chief of Police – Unlimited amounts in each fund. 2. Deputy Chief of Police – Up to $5,000 from the Petty Cash Fund. 3. Bureau Commanders – Up to $3,000 from the Petty Cash Fund.. 4. Section Commanders of the Criminal Investigations Bureau (CIB) and High-Risk Offender Bureau (HRO) – Up to $1,500 from the Petty Cash Fund. GENERAL ORDER 14 PAGE 3 of 11 CASH MANAGEMENT February 17, 2025\n\n--- Page 4 ---\n\n\n\n--- Page 5 ---\n\n\n\n--- Page 6 ---\n\nTALLAHASSEE POLICE DEPARTMENT 4. Authorized undercover operations or purchases of an emergency or confidential nature that cannot be processed through FMO. a. If Petty Cash is utilized for these purposes, the City’s tax exemption shall be obtained unless it would compromise the confidential nature of the purchase. b. Instances where sales tax is paid, the above justification shall be noted on the PD166. D. The member completing the PD 166 is responsible for ensuring it contains the information listed below. 1. Date of expenditure. 2. Case/incident number. 3. Member name. 4. Confidential informant control number (unless confidential source). 5. Justification of expenditure. 6. Amount of expenditure. 7. Recipient (informant or source) signature or thumbprint. 8. Witness (sworn member) signature. 9. Member signature. 10. Approval signature(s) as mandated by General Order 62. E. The member completing the PD 166 is responsible for submitting it to their immediate supervisor within five (5) days of the transaction. F. If there are receipts for expenditures, the member is responsible for providing those with the PD 166. G. After review and authorization, the PD 166 shall be submitted to the Records Custodian. GENERAL ORDER 14 PAGE 6 of 11 CASH MANAGEMENT February 17, 2025\n\n--- Page 7 ---\n\nTALLAHASSEE POLICE DEPARTMENT H. When it is necessary on an emergency basis, confidential cash may be expended for out-of-town travel expenses related to a confidential element of an investigation, and in such situations members shall abide by the following: 1. Itemize expenses on a COT Travel Form, furnishing all receipts as required. 2. Enter expenses supported by confidential cash as an “out of pocket” expense on the Travel Form. 3. Ensure appropriate chain of command review of the Travel Form, to include approval signatures of the traveler and the designated approval authority. 4. Present the Travel Form to the Financial Management Office (FMO) for reconciliation no later than 7 days after completion of travel. 5. Do not reflect expenditures reimbursed through the travel process on a PD 166 or on the quarterly reconciliation of receipts and expenditures. I. Reimbursement of travel expenses equal to the amount of confidential cash expended will replace the confidential cash used for that purpose. V. EXPENDITURE OF FUNDS – REIMBURSEMENTS A. Purchases of goods and services not incurred in an emergency situation or as a confidential element of an investigation should be processed by FMO. B. Department purchase cards may be used by authorized members in coordination with FMO. C. If FMO is unavailable to assist and a department purchase card is not available for use by an authorized member, and an authorized purchase must be made with personal funds, the member may be reimbursed from the Petty Cash Fund. D. If an authorized purchase for Department-related business must be made with personal funds, the member may be reimbursed from the Petty Cash Fund. GENERAL ORDER 14 PAGE 7 of 11 CASH MANAGEMENT February 17, 2025\n\n--- Page 8 ---\n\nTALLAHASSEE POLICE DEPARTMENT E. Miscellaneous expenditure reimbursements shall be processed according to the following procedures: 1. The following items must be submitted to FMO in a timely manner: a. An original receipt from the vendor, and b. A Purchase Request form (PD 121) approved by the Bureau Commander or appointed designee documenting: 1) The reason for the expense, 2) An explanation for the exception to normal purchasing procedur