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
................
................
In order to avoid copyright disputes, this page is only a partial summary.
To fulfill the demand for quickly locating and searching documents.
It is intelligent file search solution for home and business.
Related download
- volume 4 chapter 17 dod financial management regulation
- i introduction to accounting for grants and contracts
- chapter vi reimbursable authority
- ieee travel and expense reimbursement guidelines
- rates for reimbursable expenses
- accounting policies and procedures travel and
- expense reimbursement guideline checklist
- fiscal management and reimbursable expenses
Related searches
- what is fiscal management experience
- fiscal management definition
- fiscal management in education
- fiscal management experience
- fiscal planning and management
- fiscal management principles
- fiscal management associates
- fiscal management improvements
- fiscal management training
- jtr reimbursable expenses 2019
- fiscal management example
- direct and indirect expenses irs