Fiscial Management.pdf

BOCA RATON POLICE SERVICES DEPARTMENT Departmental Standards Directive 17.100 FISCAL MANAGEMENT Revised: May 20, 2013 I. PURPOSE: The purpose of this directive is to establish authority and responsibility for fiscal management of the Boca Raton Police Services Department. II. POLICY: Departmen...

BOCA RATON POLICE SERVICES DEPARTMENT Departmental Standards Directive 17.100 FISCAL MANAGEMENT Revised: May 20, 2013 I. PURPOSE: The purpose of this directive is to establish authority and responsibility for fiscal management of the Boca Raton Police Services Department. II. POLICY: Department personnel shall maintain strict control of Department expenditures and budget processes through effective management and proper internal control. III. DEFINITIONS: Fiscal Management: The management of an agency's financial transactions, in accordance with audit requirements and operational policies, which includes accounting for all purchases and revenues and compiling data necessary to complete an annual report. IV. FISCAL MANAGEMENT: A. FISCAL MANAGEMENT IN GENERAL: 1. The chief of police controls the fiscal management of the Department. 2. The accounting system is under the direct control of the Financial Services Department for the City of Boca Raton, which operates pursuant to FSS 218. 3. Although the chief of police is responsible for the fiscal management of the Department, he may delegate budgetary and expenditure authority and responsibility to subordinates. 4. The Special Services Bureau (SSB) commander is responsible for the preparation and oversight of the annual police budget and capital improvements program. 5. The budget manager processes approved requisitions and the administrative specialist serves as the timekeeper for payroll purposes. 6. It is the responsibility of division commanders to report all fiscal matters to the chief of police. Effective: October 1, 1988 Revised: May 20, 2013 Fiscal Management Directive No. 17.100 Page 1 of 6 B. ACCOUNTING: 1. The maintenance of accounts and records shall be in accordance with applicable laws and generally accepted accounting principles. 5.02 2. Accounts and records are maintained by the Financial Services Department of the City of Boca Raton in sufficient detail to permit an annual audit. 3. Funds shall be requisitioned from the approved annual budget using the prescribed electronic method by the Financial Services Department of the City of Boca Raton. 5.02 4. Disbursement of funds from the annual budget shall be in accordance with procedures outlined in the purchasing procedures manual. 5.02 5. Necessary forms for disbursement of funds for goods and services received shall be completed and forwarded to the Financial Services Department in a timely manner. 5.02 6. Records and receipts for cash received and expenditures shall be completed and forwarded to the Financial Services Department in a timely manner. 5.02 7. Budget reports, which are received by the Department from the Financial Services Department, will indicate the following: 5.02 a. Appropriations for each month b. Balance of each account at the beginning of each month c. Expenditures and encumbrances made during the month d. Unencumbered balances. 8. Fees for report copies, fingerprints, tape copies, etc. shall be received by the Records Section and handled in accordance with prescribed procedures. 9. The chief of police shall designate personnel authorized to accept and disburse cash including the following people: 5.02 a. Front desk/records clerks – user fees b. Vice, Intelligence, and Narcotics Unit personnel – investigative funds account c. Administrative specialist – administrative petty cash d. Others as designated by the chief of police. 10. All disbursements shall be pursuant to procedures outlined in the HTE Users Manual issued by the City of Boca Raton. 5.02 Effective: October 1, 1988 Revised: May 20, 2013 Fiscal Management Directive No. 17.100 Page 2 of 6 11. The Department shall, when required, submit to an internal audit by the Financial Services Department of all funds under its control. 12. The budget for the Department shall also provide for a confidential fund to support the operations of the VIN. See Departmental Standards Directive 43.105 Confidential Informants for further information. 13. Procedures for the requisition and purchase of equipment, supplies, services, and construction shall be pursuant to the Purchasing and Procurement Ordinance of the City of Boca Raton. 14. The Financial Services Department, Office of Management & Budget, for the City of Boca Raton, and the Human Resources Department shall maintain a record of vacant positions and ensure that there is an authorized and budgeted position prior to placing the individual on the payroll. 15. Resignations, retirements, and terminations shall originate in the appropriate division, be processed through the office of the chief of police, and forwarded to the Human Resources Department for proper accounting. 16. There will be, at minimum, a quarterly accounting of cash activities that will be reviewed by the SSB commander or his/her designee. 5.02 17. The Financial Services Department of the City of Boca Raton shall be responsible for conducting an external annual audit of the Department's fiscal activities pursuant to Florida State Statutes and Code of Ordinances for the City of Boca Raton. C. BUDGET: 1. The annual budget for the Department shall be prepared and presented to the City Manager for submission to the City Council each year in accordance with the Code of Ordinances for the City of Boca Raton and the schedule established by the City Manager. 2. Budget development will be fully justified, based on operational and activity analysis. 3. Justification must be provided for major continuing expenditures, new positions, and major equipment items. 4. When a purchase is to be made from contraband and forfeiture funds, any reoccurring costs and expenses shall be included in the purchase/budget process. 5. The assistant chiefs, district/bureau commanders, section commanders, and unit supervisors shall be responsible for proposing a budget request for their respective divisions for submission to the office of the chief of police. 6. It is the assistant chiefs’ responsibility to weigh needs carefully and present budget estimates that incorporate feasible requests. Effective: October 1, 1988 Revised: May 20, 2013 Fiscal Management Directive No. 17.100 Page 3 of 6 7. Budget requests should be limited to items that are necessary to continue the present standard of service, materially improve the standard of service, or reduce the cost of service. 8. On a quarterly basis, commanders of each organizational component of the Department will submit a written evaluation stating the progress made toward the attainment of goals and objectives established concurrent with the budget of the current fiscal year. 9. In conjunction with the annual budget preparation process, commanders of each organizational component will obtain input from all personnel levels within the Department in the development of Department goals and objectives for the next fiscal year. 10. When goals and objectives have been developed and approved they will be distributed to all personnel prior to the beginning of the new fiscal year. D. PURCHASING: 1. Division commanders shall be aware of and follow proper procedures for the acquisition of authorized equipment and supplies to maintain their divisions. 2. All users of procurement cards shall be approved by the chief of police or his/her designee. 3. The Purchasing Division will train users of procurement cards in completing required HTE System entries in AS 400. 4. Procurement card users shall retain completed entries with documentation and comply with all requirements as specified by Financial Services. 5. Requisitions for supplies, services, and equipment shall be submitted with bureau commander approval to the chief of police, or his/her designee, for review and approval. 6. Approved requisitions will be forwarded to the budget manager for processing. 7. Purchases of services, supplies, and construction shall be pursuant to the Code of Ordinances (Procurement Code) and the Purchasing/Payable System Documentation Manual for the City of Boca Raton. 8. Emergency purchases of supplies, services, or construction items may be authorized when there exists a threat to public health, welfare, or safety. 9. The chief of police or his/her designee will handle requests for supplemental or emergency appropriations and fund transfers. 10. Individuals receiving supplies or equipment shall inspect the items for satisfactory condition and insure the quantity received agrees with the shipping ticket or invoice. Effective: October 1, 1988 Revised: May 20, 2013 Fiscal Management Directive No. 17.100 Page 4 of 6 11. The person receiving the commodities shall forward the shipping ticket or invoice, with all discrepancies noted, and shall forward it to the budget manager. 12. The budget manager will review the shipping ticket, invoice, requisition, and purchase order for discrepancies. 13. If the documentation is correct, a receiving notice will be forwarded to the City Financial Services Department for payment to the appropriate vendor. 14. Each division will maintain inventory control of their expendable supplies. 15. Supplies shall be issued for official use only. 16. Inventory quantities on hand should be reviewed periodically and reordered as needed. 17. Department property should be maintained in a state of operational readiness. 18. The maintenance of such property will be the responsibility of the person or unit assigned. V. GRANTS: A. MISSION: 1. The mission is to coordinate grant-seeking and grant-writing for Department projects in order to increase interdepartmental communications and cooperation so that grant opportunities are effectively addressed in support of City-wide grants management program objectives and procedures. B. GOALS & OBJECTIVES: 1. Coordinate grant-seeking activities internally and in compliance with the City of Boca Raton's Office of Management and Budget requirements. 2. Increase the amount of new grant revenue for Police Services projects in effort to be fiscally responsible by utilizing grant funds when available. 3. Complete all required federal and state reimbursement claims. VI. DONATIONS: A. Department personnel shall adhere to the City of Boca Raton’s Administrative Policy on Donations Received prior to accepting any donation of cash, equipment, services, products, or materials. Effective: October 1, 1988 Revised: May 20, 2013 Fiscal Management Directive No. 17.100 Page 5 of 6 VII. REFERENCES: A. Departmental Standards Directive 43.105 Confidential Informants B. FSS Chapter 218 C. Code of Ordinances for the City of Boca Raton D. Purchasing/Payables System Documentation Manual Approved: Daniel C. Alexander Chief of Police Effective: October 1, 1988 Revised: May 20, 2013 Date: Fiscal Management Directive No. 17.100 Page 6 of 6