Number: 1.13
Title: Cash Funds
Issuing Authority: L.E. Nippins, III, PSD/CLEO / Eval. Date:6-1-00Accreditation 17 Fiscal Management and Agency-Owned Property
Accreditation Standards: 17.4.2a-f
Revision Date / Page Numbers / Sections / Approved
SUBJECT: Cash Funds
1.13 (3 pgs)
I. Purpose
The purpose of this General Order is to establish procedures for the maintenance of the cash fund accounts utilized by the department.
II. Policy
It will be the policy of the department to maintain three separate cash funds;
- Petty Cash - a means to purchase small general use items and reimburse members
for duty related expenditures of $50.00 or less.
- Records - cash received as payment for copies of police reports, and applications for
firearms permits, solicitor permits, impound fees, alarm, and other
miscellaneous fees and services.
- Confidential Funds - a means to purchase illegal drugs, stolen property, and other
contraband, and to pay for information received from
confidential informants and other sources.
The Administrative secretary will be responsible for the maintenance of the petty cash and records
funds. The Investigations Division Commander will be responsible for the maintenance of the
confidential funds account.
III. Procedure
A. Petty Cash Fund
1. The amount in the petty cash fund is not to exceed $750.00 at any one time. Whenever petty funds are needed the Administrative Secretary will advise the Director of Public Safety/Chief Law Enforcement Officer (PSD/CLEO) who will then request same from the Township Treasurer.
2. The Administrative Secretary will be responsible for maintaining a ledger and receipts for funds received and disbursed. Information in the ledger will indicate the date, amount, and reason for the expenditure.
3. The Administrative Secretary will provide the PSD/CLEO with a petty cash fund report at least quarterly.
B. Records Funds
- The department will collect fees for providing copies of police reports, and
applications for firearms permits, solicitor permits, impound fees, alarm, and other
miscellaneous fees and services.
- All individuals who pay any such charge or fee will be provided with a written receipt. The receipt book will be maintained in the records office which will indicate the name of the individual the money was received from, the date, the amount received, and the case number, fee, or service charged. All such monies collected will be submitted to the Administrative Secretary for deposit in the Township’s General Fund.
- The Administrative Secretary will prepare a monthly disbursement report regarding these funds for submission to the PSD/CLEO. The PSD/CLEO will forward the report to the Township Treasurer.
C. Confidential Funds
- The department will provide members with funds for the purchase of illegal drugs, stolen property, evidence, and other contraband, and for paying informants and other sources for information regarding criminal activities. The confidential funds account should never exceed $500.00. Every sworn full time member of the department may request such funds.
- The Investigations Commander will be responsible for the disbursement and management of these funds. Only the Investigations Commander or his designee, who must be an officer of supervisory rank, may disburse funds. The Investigations Commander’s designee may approve expenditures that do not exceed $100.00.
- The Investigations Commander or PSD/CLEO must approve requests for funds in excess of $100.00.
- Only the PSD/CLEO may approve requests for the expenditure of funds in excess of $500.00.
4. The Investigations Commander will be responsible for maintaining a ledger and receipts for funds received and disbursed. Information in the ledger will indicate the date, amount, and reason for the expenditure.
a. The reason may be indicated by an investigations case number.
5. The Investigations Commander will provide the PSD/CLEO with a petty cash fund report at least quarterly.
D. Audits
- All department cash funds will be audited annually as part of the overall township audit.
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