139.04 INTERNAL CONTROL POLICY FOR DRUG LAW ENFORCEMENT TRUST FUND.
   (a)   Receipt of Proceeds.
      (1)   All monies ordered deposited or proceeds from the Village’s share of mandatory drug fines and forfeitures shall be promptly recorded, either manually or electronically, by employees designated by the Village of Stryker in a log reflecting deposits into the Village’s Drug Law Enforcement Trust Fund Account established by the County Auditor.
      (2)   The Log of deposits into the Village of Stryker’s Drug Law Enforcement Trust Account shall be accurately kept and shall include the date of receipt of the proceeds and the amount of the proceeds received. All monies shall be deposited in the Village of Stryker’s Drug Law Enforcement Trust Account as provided by law.
   (b)   Expenditure of Proceeds.
      (1)   Proceeds used from the Village of Stryker’s Drug Law Enforcement Trust Account shall be expended in the furtherance of investigation and prosecution of drug criminal cases in the Village of Stryker within the following general expenditure categories:
         A.   Costs of investigating and prosecuting cases;
         B.   Costs of training and securing technical assistance;
         C.   Matching funds to obtain grants to aid law enforcement;
         D.   D.A.R.E. programs and other drug and substance education programs;
         E.   Purchase of equipment and supplies to assist office personnel in being more efficient in the prosecution of drug offenses; and
         F.   Any other law enforcement purposes, as determined to be appropriate by the Village of Stryker.
      (2)   A detailed log of all expenditures shall be kept and recorded either by manually or electronically, with appropriate written receipts documenting such transactions. The log of expenditures shall include:
         A.   The date of expenditures of proceeds from the account;
         B.   The specific amount of the expenditures listed under the appropriate general expenditure category above.
      (3)   Specific expenditures of monies shall not be immediately listed during investigation, of on going cases if such specifics, open to the public inspection, may jeopardize the integrity of the investigation and safety of witnesses and agents.
      (4)   A cumulative record of the receipt and expenditure of proceeds from the Village of Stryker’s Drug Law Enforcement Trust Account recorded for each calendar year shall be sent to the Ohio Attorney General no later than March 1st in the calendar year following the calendar year covered by the report. Such cumulative record shall include all information required by law. (Ord. 2000-20. Passed 11-13-00.)