Policy Text
CATEGORY DATE ADOPTED LAST REVIEW
4 01/24/2011 06/01/ 201 9
TUSTIN POLICE DEPARTMENT
STANDARD OPERATING PROCEDURES
AD108 - Fiscal Management 1 AD108 FISCAL MANAGEMENT
AD108 .1 PURPOSE AND SCOPE
This procedure provides guidelines for managing department finances within its budget allocation
and ensuring adequate supplies are available to support law enforcement activities. This
procedure is consistent with, and expands upon, the City of Tustin’s financial policies and
procedures.
The Chief of Police has overall responsibility for the fiscal management of the Police Departme nt
with the authority to manage resource allocations delegated to the Field Support Division Manager
within the Administrative Services Bureau. Specific budget areas are delegated to the Bureau
Commanders to manage those resources in a responsible manner a nd within the budget
limitations. Fiscal resources include monies appropriated in the department budget, awarded by
grants, state and federal forfeiture funds and contracts with other government or local agencies.
AD108.2 ACCREDITATION STANDARDS
This procedure pertains to the following CALEA standards: 17.1.1 , 17.2.1 , 17.2.2, 17.3.1 , 17.4.1 ,
17.4.2 , 17.4.3 , 17.5.1, 17.5.2, 17.5.3, 43.1.3.
This procedure pertains to the following General Orders: N/A
AD108.3 DEFINITIONS
For purposes of this section, the following definitions apply:
Requisition – The process and the form name through which the Department orders goods and
services.
Purchase Order – The contract produced as a result of a requisition that provides the legal
authority for a vendor to deliver a good or service to the Police Department in return for an agreed
upon payment.
Inventory – Equipment, goods or services with a life span excee ding one year for which the
Department maintains records.
Petty Cash – Cash f unds available for immediate daily operations, special operations, emergency
expenditures, or on -site claim settlements; under specific conditions and limits .
Emergency Purchase – The process for acquiring goods or services needed immediately and
cannot be ordered through the normal procurement process. In general, the need for the goods
or service will have been unforeseeable.
Encumbrance - A financial commitment in the form of a Purchase Order, Contract, Salary, etc.
that will be payable upon the delivery of the goods or service.
CATEGORY DATE ADOPTED LAST REVIEW
4 01/24/2011 06/01/ 201 9
TUSTIN POLICE DEPARTMENT
STANDARD OPERATING PROCEDURES
AD108 - Fiscal Management 2 Unencumbered Balance – The portion of the budget that has not been committed (expended or
encumbered) and is available.
AD108. 4 INDEPENDENT AUDIT
The City’s Finance Department maintains all original financial records and is subject to annual
audits in accordance with City, State, and Federal laws, rules and regulations. These audits are
conducted by an independent outside auditor. The responsibilit y of facilitating the audit rests with
the City of Tustin Finance Department.
AD108. 5 BUDGET
City of Tustin budgets are prepared biennially and span the fiscal year of July 1st through June
30th with a mid -year adjustment in December.
AD108 .5.1 BUDG ET PREPARATION PROCESS
The City of Tustin Finance Department is responsible for developing the forms and format, time
frames for submission , and computerized programs for management and tracking of the
Departmental budgets that comprise the City’s budget. The Tustin Police Department should
prepare its biennial budget requests in accordance with the guidelines provided by the Finance
Department.
Every other year, on a schedule determined by the City Manager and the Finance Director, the
Community Policing and Administrative Services Bureau Commanders prepare written budget
recommendations, based on the functional goals and objectives of their respective units. The
Division Commander s will be responsible for assisting their respective Bur eau Commanders with
the necessary information and projections to prepare accurate budgets.
During the budget preparation process, each Bureau Commander should submit written
budgetary recommendations and projections regarding his/her bureau for the upcomi ng budget
period to the Field Support Division Manager . The report should include recommendations and
projections for capital projects and equipment needs , operating needs, and personnel needs
based upon the Bureau’s goals and objectives, legislative requi rements, depreciation of existing
equipment, and the need for improvements in the quality and level of public service.
The budget preparation and the department’s budget proposal are coordinated by the Field
Support Division Manager . The Field Support Division Manager shall maintain a descriptive line
item budget spread sheet for the Police Department. The Field Support Division Manager will
submit the finalized requested budget figures on City provided forms to the Chief of Police for final
review and approval prior to submission to the Finance Department.
Once the final budget has been approved by the City Council, the Bureau Commander s are
responsible for the maintenance of that portion of the budget which impacts his/her bureau.
CATEGORY DATE ADOPTED LAST REVIEW
4 01/24/2011 06/01/ 201 9
TUSTIN POLICE DEPARTMENT
STANDARD OPERATING PROCEDURES
AD108 - Fiscal Management 3 AD108.