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__________________________________________ __________________________ _______________________________ General Order -B-4 1 of 4 Fiscal Management TEMPLE TERRACE POLICE DEPARTMENT GENERAL ORDER EFFECTIVE DATE 07-13-2009 FILE INDEX NO. B-4 SUBJECT: FISCAL MANAGEMENT INDEX AS: SAME AS ABOVE RESCINDS: REVISES: DATE REVISED : 8/14/2025 DISTRIBUTION ALL MEMBERS I. PURPOSE: The purpose of this direc tive is to establish guidelines for the fiscal man agement opera tions of the Department. II. SCOPE: All Members III. DISCUSSION: For the Department to oper ate at maximum efficiency in regard to fiscal management and the expen - diture of budgeted funds, a specific manner for such expenditures must be in place. By incorporating a sys tem of checks and balances, the integrity of fiscal management opera tions is main tained while ensuring the Department does not waste tax dollars. To accomplish this goal, the City Manager has vested the Chief of Po lice with the author ity and re spon sibility for the fiscal manage ment oper ations of the Department. The Chief may designate an individual to assume authority for these matters, but the final responsibility rests solely with the Chief of Police . IV. PROCEDURES A. BUDGET PREPARATION 1. The basic budget process used by the Temple Terrace Police Department involves four elements: preparation, adoption, execution, and post -audit. T his process shall be in compliance with the procedures used by the City of Temple Terrace. This directive delineates functional responsibility and specific timetables for each of these elements. In general, each commander or superviso r is responsible fo r prep aring the budget for his or her assigned component. 2. Guidelines for budget preparation are distributed by the Chief of Police to all Division Commanders with a des ignated date of return for the upcom ing fiscal year. These guidelines include esta blished budgetary limitations, instruc tions for prepa ring budget request docu - ments and methods for submitting adequate justifi cation for major ex pendi tures. Written __________________________________________ __________________________ _______________________________ General Order -B-4 2 of 4 Fiscal Management budget recommendations are to be based on functional goals and ob jectives as contain ed in the department's multi -year plan. 3. The Chief of Police is responsible for compiling the budget requests received from the various department components and assembling them into a comprehensive department budget request to be submitted to the City Mana ger. B. PURCHASING All purchasing procedures for the requisition and purchase of equipment and supplies are established by the City of Temple Terrace. Procedures used by the department may not deviate from City regulations to ensure accou ntability. Members with specific questions are referred to the City of Temple Terrace policies that outline purc hasing procedures which include bidding procedures, criteria for selection of ven dors and bidders, procedures for emergency purchasing or rental agreements, fund transfer s and procedures for requesting suppleme ntal or emergency appropriation. C. PURCHA SING AND REQUISITION PROCEDURES 1. Members ordering supplies over $ 5,000, or purchases that require the issuance of a check, shall have a purchase requisition completed . Division Commanders are re sponsible for the approval of requisitions generated by members within their divisions. Upon approval by the Chief of Police or designee , the requisition will be filled through the issuance of a purchase order. 2. In emergency or t ime critical situations where it is not practical to request such purchases through normal procedures , com manders may authorize the purchase of sup plies and services or equip ment rental. 3. Those members exer cising obliga tional authority are to approve requi sitions as soon as possible so that purchase or ders may be issued, accounts es tablished and funds set aside. 4. Upon receipt of the purchase order , the designated member may purchase the item(s). A receipt or invoice for the item (s) must be returned to the Division Commander for processing. D. ACCOUNTING SYSTEM The City of Temple Terrace maintains and uses an accounting system to track initial appropriation for each account or program, expenditures and encu mbrances made during the period, and the unenc umbered balance. This system is used for monthly status reports of the above. E. MAINTENANCE OF CASH FUNDS 1. The Department will not maintain a petty cash fund . All other financial transactions not associated with the confidential fund will be processed through the Finance Department . F. CONFIDENTIAL FUND - The c onfidential fund is a structured accounting and banking system, operated with in the department, providing officers with investi gative expense mon ies to sup port opera tions of the vice and orga nized crime con trol func tions. This in cludes, but is not limited to ; paying docu mented infor mants , purchasing contraband as evi dence and expenses for surveil - lance activi ties and equipment. 1. This section will establish accounting and control pro cedures for the confi dential fund. 2. Law enforcem ent agen cies engaged in pro -active investiga tions of criminal activity have a legitimate need to use conf