a. Policy. It is the policy of the Police Department to maintain stringent control, via established accounting practices, over all confidential fund moneys used by this agency and to ensure that the funds are used for authorized purposes.
b. Definitions.
1. Confidential Fund. The agency accounting and banking system that provides officers with investigative expense moneys.
2. Confidential Fund Custodian. The Evidence Manager will be responsible for dispensing and monitoring the use of investigative funds by officers.
c. Procedures.
1. Responsibilities.
(a) The Confidential Fund Custodian shall have the following responsibilities with respect to the agency's confidential fund:
(1) Maintenance of the fund in accordance with all appropriate laws and procedures;
(2) Proper disbursements and deposits;
(3) Bookkeeping and banking procedures;
(4) Maintenance of a file containing copies of all relevant fund transaction documents; and
(5) Purging of the Confidential Fund Records in accordance with State records retention provisions.
(b) An annual audit of the Confidential Fund shall be performed by the State Board of Accounts in order to evaluate the continued integrity of the fund and the need for any additional controls.
(c) The Confidential Fund Custodian shall make disbursements for the Confidential Fund only to authorized personnel for the following purposes:
(1) Investigative funds for the purpose of illegal drugs, contraband and other criminal evidence.
(2) Expenditures for authorized undercover operations.
(3) "Flash money" buy-bust.
(d) The Confidential Fund Custodian shall not be permitted to make disbursements from the Confidential Fund to himself.
(e) Confidential Fund transaction records shall be stored in a secured safe and access shall be restricted in accordance with applicable laws, ordinances and agency procedures.
2. Withdrawals and expenditures from the Confidential Fund:
(a) Prior to the issuance of any money from the Confidential Fund, an officer shall complete and submit to the Fund Custodian a written and approved request for funds on a Confidential Fund Request Form (Addendum I).
(b) The Confidential Fund Custodian will have the requesting officer sign the confidential fund ledger confirming funds were received by the officer.
(c) A Division Commander or HIDTA Initiative Manager needing front money for an operation may request use of confidential funds.
(1) The request must be for an active investigation.
(2) Shall not exceed one thousand dollars ($1,000.00) for Schererville Police use.
(3) Shall not exceed fifteen thousand dollars ($15,000.00) for Lake County HIDTA use, and must be reconciled within twenty-one (21) days with the HIDTA fiscal officer.
(d) Confidential funds used as a "flash roll" or in "buy-bust" situations shall be photocopied before being used. The photocopies must clearly show:
(1) Denomination;
(2) U.S. Mint;
(3) Date of issue;
(4) Serial numbers.
(e) Confidential funds will not be given to any person that has not signed a cooperating individual agreement (Addendum II).
(f) Suspects involved in buy-bust may be allowed to leave the immediate area with the funds, only to allow for safety of informants, innocent by-standers and other officers.
(g) The suspect must be apprehended and the confidential funds received as soon as all threats to personal safety are gone. Flash rolls are not to be given to a suspect at any time.
(h) Photocopy all U.S. currency taken from the suspect at the time of apprehension for documentation in later court proceedings.
3. Accounting for expended funds:
(a) A ledger book shall be maintained by the Fund Custodian and shall include:
(1) Date and case number;
(2) Copies of receipts;
(3) Type of investigation.
(b) The confidential ledger and all other documents are subject to audit by the Chief of Police, the Schererville Metropolitan Police Commission and/or the Clerk-Treasurer during normal business hours without prior notice.
(c) For all funds expended, the officer issuing payment shall ensure that an appropriate receipt is obtained, unless such an action would jeopardize a transaction or operation.
(d) All unexpended funds shall be returned to the Confidential Fund Custodian by the officer within twenty-four (24) hours. The Fund Custodian shall issue the officer a receipt acknowledging that such funds were unexpended and a log entry shall be made into the Confidential Fund ledger as to their redeposit in the fund.
(e) Each officer may maintain a personal file containing a record of all Confidential Fund transactions and copies of all relevant receipts and agency fund forms.
(f) Money drawn from the Confidential Fund shall not be spent for any purpose other than for which it was requested unless granted by prior, written approval from the Chief of Police or his/her designee.
4. Loss of confidential funds:
(a) The Confidential Funds Custodian shall immediately notify the Chief of Police in writing of any confidential funds lost and/or unaccounted for during a criminal investigation.
(b) The investigative report will detail the reason(s) for the loss.
(c) The Chief of Police may request an internal investigation to determine neglect or wrong doing.
(Ord. No. 1727, § 1, 1-17-08)