Palm Beach County Fire Rescue Donations Policy FR-F-101

• Palm Beach County Fire Rescue personnel are subject to the gifts/donations policy FR-F-101
• The policy was issued May 01, 2020, and became effective May 29, 2020.

Policy Purpose

• To identify the acceptable method for donations to the Fire Rescue Department

Updates

• The Director of Finance, with the PPM Committee, is responsible for future updates, under the Fire Rescue Administrator's authority.

Authority

• The policy adheres to:
• The Fire Rescue Administrator
• PPM CW-F-037
• Ordinance 2009-051

Scope

• Applies to all Palm Beach County Fire Rescue personnel and reservists.

Policy

• Aims to adhere to laws regarding gifts, donations, funds, or gift cards that are reported to and become Fire Rescue property.

Procedure

• Employees cannot actively solicit donations if it creates coercion or conflict of interest.
• Donations consistent with County policy and Ordinance 2009-051 are accepted under other appropriate circumstances

Gifts

• Defined as the transfer or promise of anything tangible with monetary value, such as money, tickets, loans, services, or hospitality without adequate consideration.
• Accepting gifts of any kind is strictly prohibited.
• Fire Rescue members cannot accept anything of value from those providing, soliciting, or negotiating services for the County or Fire Rescue.
• Any gift directed towards an individual must be returned.

Donations

• Donors usually specify that their donation should be used to improve the quality of life for service recipients or to enhance operations.
• When possible, Fire Rescue will adhere to the donor's wishes.
• If the donation cannot be user for the indentified purpose, Fire Rescue will attempt to notify the donor and find an alternative use.
• Palm Beach County can use their discretion in purchasing or assigning donated items.
• The Fire Rescue Administrator must be notified of all donations.
• The Administrative Secretary will send a thank-you letter to the donor

Donation of Funds

• Money should be in a check or money order to the Palm Beach County Board of County Commissioners.
• Funds must be surrendered to the Battalion Chief/Supervisor, then forwarded to the District Chief, who submits it to the Finance Division for deposit.
• Donated funds cannot be held, used, or distributed at the station level.
• Donations go on the Fire Rescue Donation Summary workbook, reserved for 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
• A copy of the check or money order and any written information (letter) accompanying the donation will then be forwarded to the Fire Rescue Administrator's Administrative Secretary to send a thank you letter

Donation of Gift Cards

• Gift cards are considered cash equivalent and will be accounted for in the County's financial system.
• The receipt of gift cards must 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 who 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

• Station Captains can accept items other than checks, money orders or gift cards, such as fitness equipment, appliances, gas grills, furniture, televisions
• The Station Captain must notify the Battalion Chief in writing of any donated item, including the donor's name or the organization making the donation, the make, model, serial number and approximate value of the item.
• The Battalion Chief will forward this information to the District Chief who will then forward it to the Fire Rescue Administrator's Administrative Secretary.
• This will ensure that a letter of appreciation will be sent to the donor, and that 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 received by Fire Rescue will be considered donations for a specific purpose and if not otherwise specified by the donor will be used for the enhancement of fire station living conditions. Examples:

• The purchase of items such as gas grills

• Dayroom large screen televisions

• Certain fitness equipment

• Donated funds are budgeted in the operating accounts of each Battalion where they were intended for or restricted to.

• Donated funds will be available in the fiscal year which 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 and the words "paid by donated funds”, or something similar, must be written on the front of the requisition.

• If the item is classified as 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 shall be done for each gift card expenditure until the gift card balance is zero.