A. There is hereby established in the police department activity of the general fund an account to be known and designated as the “police special investigation account” (hereinafter “the account”) in the amount set forth in the city's annual budget.
B. Said account shall be used by the chief of police to pay expenses necessarily incurred by him/her in the investigation of crime occurring in the city.
C. The chief of police may request the city manager from time to time to provide funds from the account for the purpose of conducting criminal investigations. The purpose for which the funds are to be used shall be provided to the city manager but shall not become a public record until after the investigations involved and subsequent prosecutions, if any, have been completed.
D. Upon review and approval of such request, the city manager shall request the finance director to provide the sum of money required from the account for the stated purpose. The finance director shall require no evidence regarding the investigations to support the issuance of a check or cash for the amount of said request other than the request of the city manager.
E. The chief of police shall maintain a journal and receipts as required by the finance director showing the disposition of any money received from the account and the particular purpose for which it was spent.
When deemed appropriate by the city manager and not later than the end of each fiscal year, the finance director shall audit the records maintained by the chief of police. The audit shall be forwarded to the city manager; provided that, if at the end of the fiscal year a criminal proceeding is pending or under investigation, the receipts as to any money spent in the proceeding or investigation shall not be made public until trial of such proceeding has ended, or the investigation is concluded without trial.
(Res. No. 48 77-78, Res. No. 170 84-85, Res. No. 133 95-96 §1)