General Order 17.6
FISCAL MANAGEMENT—INVESTIGATIVE FUNDS

Last Revised: 03-01-2017

SUBJECT: FISCAL MANAGEMENT—INVESTIGATIVE FUNDS

This order consists of the following numbered sections:

17.6.1    Purpose

17.6.2    Fund description

17.6.3    Management responsibility

17.6.4    Fund disbursement controls

17.6.5    Fund security

17.6.6    Fund audits

17.6.7    Amendment of fund limits

17.6.1 Purpose

The Department maintains an investigative fund to assist with the following types of expenses:

I.    Purchasing evidence and/or contraband, pursuant to establishing the existence of a crime and/or establishing the identity of a participant in a crime.

II.    Purchasing specific information relevant to a criminal investigation.

17.6.2 Fund description

I.    The investigative fund is a cash fund managed by the Department containing no more than $5,000, unless the fund limit is amended.

II.    The fund limit may be amended up to $50,000 with approval by the Chief of Police and the City Manager.

17.6.3 Management responsibility

I.    The Investigations Division is responsible for operation and maintenance of investigative fund.

II.    The Investigations Lieutenant is custodian of the investigative fund.

17.6.4 Fund disbursement controls

I.    Unit supervisors authorize expenditures of investigative fund monies by submitting a written request to the Investigations Lieutenant (or designee) which specifies the following:

A.    The purpose of the expenditure (i.e. if it is to purchase information, the purpose statement should describe the information that is to be received; if it is to purchase contraband, the specific contraband to be purchased; etc.);

B.    The name of the agent/officer who is designated to be in charge of the purchase;

C.    The name and confidential informant (CI) number of the informant (if an informant is involved), or the name of the investigative consultant/firm being hired.

II.    On receipt of a written request for disbursement from an unit supervisor, the Investigations Lieutenant (or designee) reviews the request to ensure that the expenditure is consistent with Department policy, then issues the amount specified from the investigative fund ot the requesting supervisor or to the designated agent/officer in charge of the purchase.

III.    The agent/officer in charge of making the purchase receives a signed receipt from the informant or the investigative consultant/firm. The agent/officer in charge also signs the receipt as a witness to the transaction.

IV.    The Investigations Lieutenant (or designee) maintains a master file for every active confidential informant (CI). Only informants with active CI master files may receive payments from investigative funds. (See 42.2.5.)

V.    Signed receipts for payment of investigative fund monies to Cis or investigative consultants/firms are forwarded to the Investigations Lieutenant or designee.

A.    When a CI has been paid with investigative funds, the Investigations Lieutenant or designee verifies the payment receipt and proper identification of the CI.

B.    When a CI has been paid with investigative funds, a copy of the verified payment receipt is placed in the CI’s master file.

C.    Receipts are preprinted, triplicate receipts that reference the CI number and/or case number involved. Receipts may also contain a brief narrative.

VI.    The Investigations Lieutenant retains copies of all investigative fund receipts and maintains a ledger of all transactions. The ledger contains the following information:

A.    The dates of all investigative fund deposits and withdrawals;

B.    The name of the agent/officer making a deposit/withdrawal from the investigative fund;

C.    The name of the investigative consultant/firm hired or the CI number of the confidential informant used in a transaction;

D.    The purpose of the transaction;

E.    The dollar amount of the transaction;

F.    The running investigative fund balance.

VII.    When the Investigations Lieutenant is reassigned, his/her investigative fund ledger is balance, reconciled, and retired. A new investigative fund ledger is created and maintained by his/her successor.

17.6.5 Fund security

I.    The investigative fund is stored in a safe in the Investigations Unit.

II.    Access to the investigative fund safe is restricted to the Investigations Lieutenant and his/her designee.

III.    When the Investigations Lieutenant or his/her designee is reassigned, the investigative fund safe combination is changed and the new combination is issued to the successors.

17.6.6 Fund audits

I.    Prior to the submission of the annual budget each year, the Deputy Chief conducts an internal audit of the investigative fund and prepares an audit report showing the status of the fund.

II.    Internal audit reports are delivered to the Chief of Police for review and approval.

III.    The annual internal audit report is used to determine the amount required to restore the fund to its designated limit, and such amount is incorporated into the Department budget for the following year.

17.6.7 Amendment of fund limits

I.    The limit of $5,000 in the investigative fund may be amended by mutual agreement of the Chief of Police, and the City’s Finance Manager.

II.    The total limit of $50,000 available for investigative purposes may be amended only by action of the City Council.