(A) There is hereby created a Law Enforcement Assistance Fund (referred to hereinafter as LEAF) to be administered by the Auditor in the same manner as the county user fee fund is administered under I.C. 33-37-8-6 except all LEAF claims must be submitted by the Prosecuting Attorney for the 78th Judicial Circuit.
(B) LEAF may be funded by the General Fund, Pre-Trial Diversion Fund, forfeitures, court ordered restitution, gifts, donations or grants; and whenever possible, LEAF funds should be recovered and returned to LEAF.
(C) The purpose of LEAF is to provide limited funds to assist in the enforcement of criminal laws in situations where exigent circumstances or the need for secrecy prevent a law enforcement agency or the Prosecuting Attorney from seeking such funds through normal channels. It is anticipated that certain LEAF funds will be used to finance undercover operations and to purchase controlled substances, stolen property or other contraband that of necessity such transactions will be cash transactions; that in such cases such funds can be traced to the Prosecuting Attorney and to the last law enforcement officer or agent to handle such funds, but such funds cannot be traced reliably thereafter and that the county must rely entirely on the Prosecuting Attorney’s discretion in determining the need for such funds and the manner of their disbursement and must rely entirely on the integrity of the Prosecuting Attorney concerning any accounting for the use of such funds.
(D) In creating LEAF, the county recognizes the Fund could be abused; however, the county has concluded the risk of abuse is far outweighed by the positive effect LEAF can have on general effectiveness of law enforcement in the county.
(E) All funds in LEAF shall be available to the Prosecuting Attorney at all times and may be withdrawn and disbursed by the Prosecuting Attorney within his or her sole discretion except that single disbursements in excess of $1,000 shall require prior approval of the Board of Commissioners.
(F) Petty Cash Fund procedures authorized by I.C. 36-1-8-3 shall be followed for LEAF; guidelines for documentation similar to guidelines for Confidential Expenditures, Appendix J, Indiana Criminal Justice Planning Agency Financial Guide or Guidelines for Withdrawal of Money and Reporting Procedures of Enforcement Aid Fund Moneys, Indiana State Police Department shall be followed for LEAF; and the Prosecuting Attorney shall account annually for all funds disbursed from LEAF during the preceding year.
(BC Ord. 1988-5, passed 7-5-1988)