Law enforcement trust fund.pdf

BOCA RATON POLICE SERVICES DEPARTMENT Standard Operating Procedure 74.04 LAW ENFORCEMENT TRUST FUND Revised: August 23, 2023 I. PURPOSE: This standard operating procedure establishes guidelines regarding Law Enforcement Trust Fund (LETF) monies or property. II. PROCEDURE: A. DEPARTMENT FORFEITED FUN...

BOCA RATON POLICE SERVICES DEPARTMENT Standard Operating Procedure 74.04 LAW ENFORCEMENT TRUST FUND Revised: August 23, 2023 I. PURPOSE: This standard operating procedure establishes guidelines regarding Law Enforcement Trust Fund (LETF) monies or property. II. PROCEDURE: A. DEPARTMENT FORFEITED FUNDS: 1. The Department maintains a trust fund for the purpose of utilizing forfeited proceeds and personal or real property (seized as a result of criminal activity) for law enforcement purposes as set forth in FSS 932.7055(5)(a) and special non-budgeted agency purposes, which are not normal operating expenses. B. DISPOSITION OF FORFEITED PROPERTY: 1. When the Department obtains a final judgment granting forfeiture of real property or personal property, it may elect to: a. Retain the property for the department’s use. b. Sell the property at public auction or by sealed bid to the highest bidder, except for real property which should be sold in a commercially reasonable manner after appraisal by listing on the market; or c. Salvage, trade, or transfer the property to any appropriate public or nonprofit organization. 2. If the forfeited property is subject to a lien preserved by the court, the Department shall sell the property with the proceeds being used towards satisfaction of any said liens or in the alternative, satisfy the lien and proceed as outlined in the preceding paragraph. 3. Any proceeds from forfeited property (cash) shall be deposited in the Department’s Law Enforcement Trust Fund. Such proceeds and any interest earned on the LETF shall be used in accordance with the guidelines set forth in State Statute. The proceeds and interest may not be used to meet normal operating expenses of the law enforcement agency. 4. The Department shall abide by the provisions set forth in State Statutes regarding the expenditure and the donation of forfeiture funds. Effective: December 26, 2018 Revised: August 23, 2023 Law Enforcement Trust Fund SOP No. 74.04 Page 1 of 3 C. REQUESTS FOR LETF FUNDING: 1. Requests for LETF monies from qualifying external organizations must be submitted in writing to the chief of police, along with any supporting information or documents that may be required to determine whether the organization qualifies for funding. See Appendix A Request for Law Enforcement Trust Fund Monies 2. Each request for the use LETF or forfeited property must contain at a minimum, the following: a. All information and material required by State statute. b. Problem/issue identification for funding purposes. c. Project description to include how funds/property will be used to solve the problem and what and how the Boca Raton Police Services Department will be directly involved. The description should also include the target audience and the period of the funding. The request will, in detail, state the goals and objectives of the proposed use of funds and provide all applicable documentation. d. Program staffing (if appropriate). Listing of program staff by title and how said positions are to be funded (e.g., program funded, in kind support or volunteers). 3. In addition to an affidavit stating how the organization qualifies to receive LETF funding the supporting documentation might include: a. The number and qualifications of instructors. b. Tax returns for the previous three (3) years, to include the most recent tax return year. c. Time allotments as they relate to time, instruction and resources given to any drug and crime prevention activities. d. As applicable, incorporation documentation (current state certificate okay) including names, addresses and telephone numbers of all corporate officers, directors, and the registered agent. e. Audit reports for the past three years, to include current year, and a statement agreeing to an annual audit and periodic financial monitoring during the fiscal year. f. Detailed information and procedures as to whom and how disbursements and reimbursements are requested to be made. g. Whether or not the funding request will be made annually or is only a one-time request. h. Any other information the requestor deems appropriate and necessary to support the request. Effective: December 26, 2018 Revised: August 23, 2023 Law Enforcement Trust Fund SOP No. 74.04 Page 2 of 3 i. Any other information that the Police Department deems appropriate and necessary. 4. All requests for trust fund monies must be reviewed and submitted annually. Funding from the LETF for any program will not extend past 12 calendar months. D. CITY COUNCIL APPROVAL: 1. As required by statute, all requests for LETF monies must be submitted to the City Council for approval. 2. Approved expenditures will be submitted to the Financial Services Department for distribution either in a lump sum (if so approved) or in installments which will require progress documentation. In the event of installment distribution to an outside organization, the chief of police will assign enough personnel to conduct inspection and verification of the required progress. E. FEDERAL EQUITABLE SHARED PROPERTY: 1. The Department will maintain a federal law enforcement trust fund account as a repository for all funds received from equitable sharing agreements with the various federal law enforcement agencies. 2. Disposition of federal LETF funds will be in accordance with the most recent edition of the Department of Justice Guide to Equitable Sharing for State and Local Law Enforcement Agencies. 3. Expenditures from the federal LETF account must also be routed through the Financial Services Department and follow City purchasing procedures. F. FORFEITURE REPORTING: 1. Per FSS 932.7061, the finance manager or his/her designee shall complete an annual report to the Florida Department of Law Enforcement (FDLE) documenting the previous fiscal year’s receipts and expenditures as prescribed by the statute. 2. Annual reporting shall be in the form as required by the FDLE. The FDLE instruction sheet provides the format and method for submitting the required information. Effective: December 26, 2018 Revised: August 23, 2023 Law Enforcement Trust Fund SOP No. 74.04 Page 3 of 3