FR-F-101 Gifts Donations.pdf

TO: ALL PALM BEACH COUNTY FIRE RESCUE PERSONNEL FROM: REGINALD K. DUREN FIRE RESCUE ADMINISTRATOR PREPARED BY: FIRE RESCUE PPM COMMITTEE SUBJECT: GIFTS/DONATIONS PPM #:...

TO: ALL PALM BEACH COUNTY FIRE RESCUE PERSONNEL FROM: REGINALD K. DUREN FIRE RESCUE ADMINISTRATOR PREPARED BY: FIRE RESCUE PPM COMMITTEE SUBJECT: GIFTS/DONATIONS PPM #: FR-F-101 ISSUE DATE EFFECTIVE DATE May 01, 2020 May 29, 2020 PURPOSE: The purpose of this policy is to identify the method in which donations may be accepted by the Fire Rescue Department. UPDATES: Future updates to this PPM are the responsibility of Director of Finance, in conjunction with the PPM Committee, under the authority of the Fire Rescue Administrator. AUTHORITY:  Fire Rescue Administrator  PPM CW-F-037  Ordinance 2009-051 SCOPE: This policy applies to all Palm Beach County Fire Rescue personnel and reservists. POLICY: To adhere to the laws associated with any gifts, donation of funds, or gift cards that would be reported to and become the property of Fire Rescue. PROCEDURE: County policy does not allow the active solicitation of donations by employees in a manner which could be construed as being coercive or a conflict of interest. However, donations and gifts to be used for purposes consistent with County policy and Ordinance 2009-051 will be accepted with appreciation. 1. Gifts: A gift is defined as: the transfer or the promise of anything tangible, having a monetary value, whether in the form of money, tickets, loans, services, hospitality without adequate and lawful consideration. a. The acceptance of gifts, in any type, form or amount by an individual is strictly prohibited. b. Members of Fire Rescue are prohibited from accepting anything of value from any person or firm providing, soliciting or negotiating to provide a service to the County or Fire Rescue. c. Any gift directed towards an individual shall be returned. d. FR-F-101/Page 1 of 3 2. Donations: Donors generally specify the use of their donation for the improvement of the quality of life by recipients of the services or enhancement of the operations. When possible, Fire Rescue will adhere to the wishes of the donor. If the donation cannot be used for the purpose identified by the donor, Fire Rescue will identify other unfunded budgetary needs and notify the donor with the intent to substitute use of the donated funds. Palm Beach County reserves the right to use their discretion in the purchase or assignment of donated items. The Fire Rescue Administrator should be notified of all donations to Fire Rescue, and the Administrative Secretary will prepare a thank-you letter to the donor. a. Donation of Funds: i. All donations of money should be in the form of a check or money order payable to the Palm Beach County Board of County Commissioners. All such funds are to be surrendered to the appropriate Battalion Chief/Supervisor immediately. Upon receipt, the Battalion Chief/Supervisor will forward the donated funds to the District Chief who will submit the donation to the Revenue Section of the Finance Division for deposit. Under no circumstances will donated funds be held, utilized or distributed at the station level. The donation will be recorded on the Fire Rescue Donation Summary workbook reserving the donation for use by the specified fire station or Fire Rescue facility. ii. 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 then be forwarded to the Fire Rescue Administrator's Administrative Secretary to ensure a thank you letter is sent to the person(s) making the donation. b. Donation of Gift Cards: i. Gift cards are considered a cash equivalent and will be 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. c. Donation of Items: i. Donation of 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 shall notify the Battalion Chief in writing of any donated item, including the name of the donor or the organization making the donation, the make, model, serial number and approximate value of the item. ii. 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. 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. d. Expenditure of Donated Funds: FR-F-101/Page 2 of 3  i. 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. Therefore, the purchase of items such as gas grills, dayroom large screen televisions and certain fitness equipment will be considered to meet this guideline. ii. 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. iii. 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. e. Expenditure of Donated Gift Cards: i. Pursuant to the expenditure of donated funds for this policy, 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. ______________________________ REGINALD K. DUREN FIRE RESCUE ADMINISTRATOR Supersession History 1. PPM#FR I-16, issued 01/13/1986 2. PPM#FR I-16, issued 02/10/2014 3. PPM#FR I-16, issued 12/04/2015 4. PPM#FR F-101, clerical 03/01/2018 5. PPM#FR F-101, issued 5/1/2020 FR-F-101/Page 3 of 3