Policy Text
CATEGORY DATE ADOPTED LAST REVIEW
2 01/24/2011 12/01/201 7
TUSTIN POLICE DEPARTMENT
STANDARD OPERATING PROCEDURES
SP302 - General Investigations Petty Cash Fund Procedures
1 SP302 GENERAL INVESTIGATIONS UNIT PETTY
CASH FUND
SP302 .1 PURPOSE AND SCOPE
It is the policy of the General Investigations Unit to have at its disposal a petty cash fund not to
exceed $3,000.00. The purpose of this procedure is to establish acceptable uses, guidelines and
oversight of the General Investigations Unit Petty Cash Fund.
SP302 .1.2 ACCREDITATION STANDARDS
This procedure pertains to the following CALEA Standards: 17.4.2 , 43.1.3
This p rocedure pertains to the following General Orders: N/A
SP302 .2 PROCEDURE
SP302 .2.1 ACCEPTABLE USES
a) Purchase of controlled substances via an informant or an undercover operative in a
controlled setting. This would also include the payment of an informant in accordance to
General Orders Policy §608;
b) Use of funds in vice operations such as : ABC enforcemen t, prostitution, massage parlors,
gaming violations, etc. ;
c) Subscription or membership dues of clandestine or unscrupulous organizations where
traditional payment would tend to reveal the identity of an undercover operation ;
d) Costs associated with these oper ations may include motel rooms, food/beverage
expenses or other reasonable expenses related to investigations as approved by the
General Investigations Sergeant ;
e) Use of this fund for equipment purchases, vehicle modi fications and reimbursement for
expenses (i.e., parking fees, professional memberships, window tinting, etc.) is
discouraged and should be avoided. In an event where exigent circumstances exist
requiring out of pocket expenses during an investigation that are outside of the usual
scope of this f und, such expenditures must be approved by the General Investigations
Sergeant.
SP302. 2.2 GUIDELINES
a) The General Investigations petty cash fund shall be kept in a secure and locked location
within the General Investigations Office and access to the fund will be limited to those
personnel assigned to the unit. Use of the fund by personnel outside of the unit is not
allowed unless approved by the General Investigations Sergeant ;
CATEGORY DATE ADOPTED LAST REVIEW
2 01/24/2011 12/01/201 7
TUSTIN POLICE DEPARTMENT
STANDARD OPERATING PROCEDURES
SP302 - General Investigations Petty Cash Fund Procedures
2 b) Monies used from the petty cash fund require a petty cash voucher form be fill ed out
including the detective’s name, signature, amount of money used, the purpose of the use
and a signature of the General Investigations Sergeant . In addition, each transaction will
be assigned a sequential transaction number ;
c) In addition to the petty cash voucher, a ledger shall also be kept chronicling the
expenditure including the date, detective, amount, transaction number, and fund balance.
SP302.2. 3 OVERSIGHT
a) The day to day responsibility for oversight of the petty cash fund lies with the Gener al
Investigations Sergeant . It is recommended that the General Investigations Sergeant
complete the petty cash voucher and the ledger personally and approve all expenditures
prior to any investigation.
b) Audits of the fund will be conducted at regular intervals both internally and externally.
Internal audits will be conducted by General Operations Division Commander or designee
at a minimum quarterly . External audits will be conducted by the Finance Depar tment
biannually .
c) Replenishment of the fund should be considered when the amount reaches $1,500.00, or
at the end of each fiscal year. To facilitate the replenishment of the fund, a check request
in the amount of the deficit needs to be completed and forw arded to Finance via the chain
of command. The receipts for all expenses have to be attached to the request to account
for the expenses and justify the replenishment. The receipts will be kept by Finance for a
minimum of five years. After the check for rep lenishment is issued, it is the responsibility
of the General Investigations Sergeant to have the check cashed and deliver the funds to
the petty cash fund.