INVESTIGATIVE FUND 13.8
TEQUESTA POLICE DEPARTMENT
GENERAL ORDER
TITLE: INVESTIGATIVE EXPENSE FUNDS
GENERAL ORDER: 13.8E
EFFECTIVE: December 1, 2007
REVISES: G.O.13.8D
PAGES: 3
CONTENTS:
This order consists of the following numbered sections:
I. Accountability
II. Expense Logs
III. Expenditure Receipts
IV. Audits
V. Glossary
PURPOSE:
To establish procedures for managing the expenditure of investigative funds.
SCOPE:
This order applies to all sworn law enforcement members.
DISCUSSION
: Investigative expense funds are allocated to the operating accounts of the Detective Division. These
funds may be used to pay informants and other covert operations expenses. The guidelines herein must be followed to
ensure that each disbursement is properly documented, and is for an authorized purpose.
POLICY:
Sworn law enforcement members may use investigative expense funds in the furtherance of authorized
investigations.
PROCEDURE:
I. ACCOUNTABILITY
: The Chief is responsible for the investigative expense fund system and for maintaining
appropriate documentation for the issuance and expenditure of all funds assigned to the investigative expense fund
accounts.
A.
The Chief of Police will determine the amount of cash to be maintained in the investigative expense fund. The
investigative cash fund will be secured in the office of the Chief of Police or his designee and under his or her control.
B.
Investigative expense funds are available to certified law enforcement officers. Requests for more than one thousand
dollars must be approved by the Chief of Police and then will be submitted to the Finance division on a Village of
Tequesta Check Request Form. Requests for the use of funds require prior approval by the Chief of Police or his
designee.
C.
All investigative expenditures of up to one thousand dollars will be made from the investigative cash fund. All
expenditures will be entered in a transaction log. Receipts will be signed by the officer making expenditures and the
supervisor issuing the money. The Chief or his designee will submit a request when the funds need to be replenished.
G.O. 13.8E
II. EXPENSE LOGS:
A.
Each expenditure will be entered in an expense log. This should include the date of the transaction, the case number
or intelligence number, the amount expended, and a brief explanation.
B.
All expenditures for an investigation must be entered separately in the expense log, even if the expenses are charged
to the same case number.
C.
Replacement monies may be requested as needed and must be entered in the expense logs as it is received.
III. EXPENDITURE RECEIPTS:
A. Confidential Informants:
Anytime a payment is made to a confidential informant the officer must complete a
receipt. The following information must be documented on the receipt.
1. Date
2. Amount
3. Reason
4. Case number
5. Officer’s signature
6. Informant’s name or identification number
B.
The original receipt will be submitted to Support Services Commander for cash replacement as needed. A copy of
the receipt will be placed in the informant’s file.
C.
Any single payment of more than $50.00 will be made in the presence of two officers. Both must sign the receipt.
Such payments require the prior approval of Chief of Police or the Support Services Commander.
D.
Investigative funds will not be used to purchase equipment or supplies available through the normal purchasing
process.
E.
Whenever possible, cash register receipts should be obtained for purchases made with investigative expense funds.
Receipts and expenditures will be logged in the expense log
.
IV. Audits:
All members are responsible for their accounting of investigative expense funds. Receipts and expenditures
will be kept current and available for an audit. These accounts will be audited quarterly by the Chief of Police or his
designee.
V. Glossary:
CONFIDENTIAL INFORMANT - An individual who is a confidential source of information.
EXPENSE LOG - An accounting sheet upon which an officer documents the use of expense money.
EXPENSE MASTER LOG - An expense ledger used to track all expenditure of department funds.
INVESTIGATIVE EXPENSE FUND - Agency funds budgeted for investigative costs such as informant fees, narcotic
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G.O. 13.8E
purchases, and other expenses incurred during covert operations.
INVESTIGATIVE CASH FUND -
Cash, not to exceed $1000.00, maintained by the Support Services Commander for immediate investigative needs.
CASH RECEIPT - A standard receipt used to track all expenditures from the Investigative Cash Fund.
INDEXING:
CONFIDENTIAL INFORMANT FUNDS
EXPENSE FUNDS
INVESTIGATIVE EXPENSE FUNDS
DRAFTED:
DJR November 2007/Filed: Invexp13.8
APPROVED:
Pete Pitocchelli, Chief DATE: November 05, 2011
Tequesta, Florida
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