Fire Rescue Policy FR-F-101: Gifts and Donations

• Policy FR-F-101 concerns gifts and donations.
• The policy's issue date is May 01, 2020, and its effective date is May 29, 2020.
• The purpose of this policy is to identify the method in which donations may be accepted by the Fire Rescue Department.
• Future updates to this PPM are the responsibility of the Director of Finance, in conjunction with the PPM Committee, under the authority of the Fire Rescue Administrator.
• The policy applies to all Palm Beach County Fire Rescue personnel and reservists.
• The policy ensures adherence to laws regarding gifts, donations, or gift cards, which are reported to and become the property of Fire Rescue.
• County policy prohibits employees from actively soliciting donations in any way that could be coercive or create a conflict of interest.
• Donations and gifts for purposes consistent with County policy and Ordinance 2009-051 are accepted with appreciation.

Gifts

• A gift is the transfer or promise of something tangible with monetary value, such as money, tickets, loans, services, or hospitality without adequate consideration.
• Individuals are strictly prohibited from accepting gifts of any kind.
• Fire Rescue members may not accept anything of value from those providing, soliciting, or negotiating to provide a service to the County or Fire Rescue.
• Any gift directed towards an individual should be returned.

Donations

• Donors usually specify the use of their donation to improve the quality of life for service recipients or to enhance operations.
• Fire Rescue adheres to the donor's wishes when possible.
• If the donation cannot be used as specified, Fire Rescue identifies other unfunded budgetary needs and notifies the donor for substituted use.
• Palm Beach County reserves the right to use its discretion in the purchase or assignment of donated items.
• The Fire Rescue Administrator should be notified of all donations, and the Administrative Secretary will prepare a thank-you letter for the donor.

Donation of Funds

• Money donations should be in the form of a check or money order payable to the Palm Beach County Board of County Commissioners.
• Funds are surrendered to the appropriate Battalion Chief/Supervisor immediately.
• The Battalion Chief/Supervisor forwards the funds to the District Chief, who submits the donation to the Revenue Section of the Finance Division for deposit.
• Donated funds will be recorded on the Fire Rescue Donation Summary workbook, reserving the donation for use by the specified fire station or Fire Rescue facility.
• The Revenue Section of the Finance Division will maintain the Fire Rescue Donation Summary workbook, indicating current balances of donated funds for the year, which will be made available upon request.
• A copy of the check or money order and any written information (letter) accompanying the donation will be forwarded to the Fire Rescue Administrator's Administrative Secretary to ensure a thank you letter is sent.

Donation of Gift Cards

• Gift cards are considered a cash equivalent and are accounted for in the County's financial system.
• The receipt of gift cards will be reported to the Fiscal Manager I, or designee in the Revenue Section of the Finance Division.
• A copy, front and back, shall be made and forwarded to the Fiscal Manager I.
• The Fiscal Manager I, or designee, will prepare a journal voucher pursuant to County policy to record the receipt of the gift cards as revenue.
• It will be posted to the donation revenue source code 6600 and balance sheet account 1590 with a sub balance sheet code of GIFT.

Donation of Items

• Items other than checks, money orders, or gift cards (i.e., fitness equipment, appliances, gas grills, furniture, televisions, etc.) may be accepted by the Station Captain.
• The Station Captain must notify the Battalion Chief in writing of the donated item, including the name of the donor or organization, make, model, serial number, and approximate value.
• The Battalion Chief will then forward this information to the District Chief who will then forward it to the Fire Rescue Administrator's Administrative Secretary.
• A letter of appreciation will be sent to the donor.
• The appropriate Fire Rescue personnel responsible for Fixed Assets will be notified for inclusion of donated items into Fire Rescue's inventory.

Expenditure of Donated Funds

• In accordance with County PPM CW-F-037, all donations are considered for a specific purpose and used for enhancing fire station living conditions if not specified otherwise.
• Items such as gas grills, dayroom large screen televisions, and certain fitness equipment are considered to meet this guideline.
• Donated funds are budgeted in the operating accounts of each Battalion where they were intended for or restricted to.
• Donated funds are available in the fiscal year they were received.
• Except for Drowning Prevention, any unexpended donated funds will be carried forward for use in subsequent fiscal years.
• An In-House Requisition must be submitted for the expenditure, noting "paid by donated funds" on the front.
• If the item is a capital expenditure, a budget transfer will be prepared by the Fiscal Manager I.
• A copy of the requisition and budget transfer will be forwarded to the Revenue Section of the Finance Division to be recorded on the Fire Rescue Donation Summary workbook as expended funds.

Expenditure of Donated Gift Cards

• The receipt from a used donated gift card will be provided to the Fiscal Manager I.
• The Fiscal Manager I, or designee, will prepare a journal voucher to post the receipt to an appropriate expenditure line.
• This is done for each gift card expenditure until the gift card balance is zero.