Fiscal Management and Reimbursable Expenses

PHILADELPHIA POLICE DEPARTMENT

Issued Date: 03-19-21

Effective Date: 03-19-21

DIRECTIVE 11.8

Updated Date: 05-10-22

SUBJECT: FISCAL MANAGEMENT AND REIMBURSABLE EXPENSES

PLEAC 1.6.1

______________________________________________________________________________

INDEX

SECTION

TITLE

PAGE NUMBER

1

Purpose

1

2

Policy

1

3

Procedures

1

4

Reimbursable Expenses

6

5

Procedures for Payments by Petty Cash

8

6

Audits of Revolving Funds

10

PHILADELPHIA POLICE DEPARTMENT

Issued Date: 03-19-21

Effective Date: 03-19-21

DIRECTIVE 11.8

Updated Date: 05-10-22

SUBJECT: FISCAL MANAGEMENT AND REIMBURSABLE EXPENSES

PLEAC 1.6.1

_____________________________________________________________________________________________

1.

PURPOSE

A. The purpose of this directive is to establish a written policy governing the standard

procedures for the creation, safekeeping, operation and dissolution of petty cash funds.

Furthermore, this directive governs the maintenance and disbursement of other

departmental funds, and provides procedures for reimbursable expenses. (PLEAC

1.6.1)

______________________________________________________________________________

2.

POLICY

A. The creation of petty cash accounts is permitted by City Council¡¯s Ordinance. The

ordinance authorizes advances from the General Fund for the establishment of petty

cash funds and it establishes a maximum aggregate amount of such advances

outstanding at any one time. The ordinance also prescribes the duties of certain

departments relating to petty cash funds.

NOTE: The Deputy Commissioner, Organizational Services; the Director,

Administrative Services and the Fiscal Officer are designated by the Police

Commissioner to approve all expenses, in excess of $50.00 administered from

Police Finance. (PLEAC 1.6.1 c)

B. Police personnel who incur an expense while performing authorized police functions

will be reimbursed.

C. A full explanation of expenditures and receipts (when required) will be secured,

attached to, or listed on, the Reimbursable Expense Voucher Worksheet (71-73A).

D. Personnel traveling outside the city limits on official business will receive money in

advance from the Finance Office.

______________________________________________________________________________

3.

PROCEDURES

A. Budget Process for Petty Cash

DIRECTIVE 11.8 - 1

1. The Treasurer¡¯s Office is to advance funds for establishing or supplementing petty

cash funds. (PLEAC 1.6.1(d))

2. The Finance Director¡¯s Office is to receive requests for petty cash funds,

approve the establishment of these funds and direct the Treasurer¡¯s Office to

advance the funds for the establishment of petty cash funds. The Finance

Director¡¯s Office is to issue ¡°rules regarding the holding, expenditure of, and

accounting for such funds.¡± (PLEAC 1.6.1(d))

3. The City Controller¡¯s Office is to be consulted by the Finance Director¡¯s Office,

regarding the approval of advances, and the method for reporting expenditures.

B. Functional Recommendations to the Budget

1. Recommendations for proposed changes to, or additions of expenditures, will be

completed by the Fiscal Officer once the approval has been submitted, via

memorandum, through the chain of command to the Deputy Commissioner,

Organizational Services. (PLEAC 1.6.1c)

C. Purchase Request and Purchasing Procedures

1. All purchase requests shall be directed to the Administrative Services Director,

with an approved memorandum, through the chain of command, with an estimated

cost, a complete description of the requested item(s), and the funding source. All

purchase requests must be pre-approved.

2. The Police Department follows bidding and contractual procedures for all

purchases , as required by City Council¡¯s Ordinance.

D. Disbursements

1. The petty cash spending limit for each purchase is $750 as set forth in a

memorandum dated 07/01/2018, from the Director of Finance. Purchases must

not be split in an effort to evade the $750 limitation. (PLEAC 1.6.1(a))

E. Imprest Funds

*1

1. Imprest Funds are used for confidential investigations. The Imprest Funds total

spending limit is $133,500. The Imprest Fund is designated as follows:

(PLEAC 1.6.1(a))

a.

b.

c.

d.

e.

Narcotics Field Unit

Intensive Drug Investigation Squad

Criminal Intelligence Unit

City Wide Vice

Investigative Support Services

$85,000

$34,500

$6,000

$3,000

$5,000

DIRECTIVE 11.8 - 2

2. Vouchers are submitted to Police Finance for processing from the pertinent units.

The vouchers are in turn sent to Central Finance, by the Accounts Receivable

Officer, for check disbursement. (PLEAC 1.6.1(b)(d))

3. The Director of Administration cashes the check and disbursement of the imprest

funds are disseminated to the above mentioned units according to the pre-set

amount allotted to the units. (PLEAC 1.6.1(a))

4. All funds are replenished according to the amount used for an investigation.

F. Accounting System (PLEAC 1.6.1a)

1. Reconciliation Reports are done monthly by Police Finance (PLEAC 1.6.1 (a) (e)).

These reports contain the following data:

a. Appropriation for the Petty Cash Account.

b. Balances at the beginning of the monthly period (PLEAC 1.6.1(a)).

c. Expenditures made during the period.

2. The Petty Cash Custodian conducts monthly audits of the petty cash account, with

a supervisory review and approval of the audit.

3. The petty cash bank account is reconciled monthly by the Police Finance

Department¡¯s Accounts Payable Officer.

4. Reconciliation Reports are sent monthly to the City Controller¡¯s Office and Central

Finance.

5. Charitable bank accounts are reconciled monthly by the Police Finance

Department¡¯s Accounts Payable Officer.

6. The City Controller¡¯s Office also reviews accounts through internal controls.

G. Petty Cash (Disbursement Fund):

1. Cash and any disbursement checks must be kept in a locked safe, equipped with a

combination lock. The safe will only be unlocked when the Petty Cash Custodian

is making a disbursement. (PLEAC 1.6.1.d)

2. Reimbursement disbursements will be made directly to a Police Department

employee upon receipt of a reimbursement request (i.e., a memorandum submitted

and approved through the chain of command). Disbursement checks are written

directly to a vendor upon receipt of an invoice and verification from the end user

that the item/services were received. (PLEAC 1.6.1.b)

DIRECTIVE 11.8 - 3

3. Reimbursements to employees for travel expenses previously incurred are

allowable out of petty cash up to $100 within the expenditure classes.

4. The Fiscal Officer can approve disbursements up to $50. (PLEAC 1.6.1b)

5. The Administrative Services Director approves disbursements over $50, with a

memorandum, approved through the chain of command. (PLEAC 1.6.1d)

6. If the expenses incurred by an employee exceed $100, the employee shall not

receive any reimbursement through petty cash, but shall be reimbursed the full

amount through the submission of an employee reimbursement form, or a

memorandum approved through the chain of command (Refer to Section 4 for

more information).

H. Reimbursable Overtime Program (non-disbursement funds)

1. Reimbursable Funds are collected by Police Finance and sent to the Revenue

Department for immediate deposit.

2. The Revenue Department has the ultimate responsibility for collecting and

depositing funds generated by the Reimbursable Funds Program. (PLEAC 1.6.1.b)

3. Those funds that are received by Police Finance have payment coupons printed for

payment and are sent to the Revenue Department for deposit. (PLEAC 1.6.1.b)

I. Procedure for Requesting Reports, Photographs, Police Radio Tapes, Video

Recordings, and:

1. Requests for copies for any of the following may be made by mail, or in

person:

a.

b.

c.

d.

Traffic accidents/photographs

Police Reports

Police Records check

Letters of Good Conduct

2. When citizens request copies of police reports, traffic accident reports, or traffic

accident photographs, they will be directed to apply for the documents by mail (via

an application for police report or traffic accident report), in person at the City of

Philadelphia Records Department, City Hall, Room 170. (PLEAC 1.6.1.b)

NOTE: Any Domestic Violence Victim who requests a copy of their police report

(75-48 D) will be provided a copy of the report, free of charge and

without delay, from either the district of occurrence or the Divisional

Detectives as per Directive 3.9, ¡°Domestic Abuse and Violence.¡±

DIRECTIVE 11.8 - 4

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