PHILADELPHIA POLICE DEPARTMENT DIRECTIVE 11.8

SUBJECT: FISCAL MANAGEMENT AND REIMBURSABLE EXPENSES PLEAC 1.6.1 ______________________________________________________________________________

INDEX

SECTION TITLE PAGE NUMBER

1 Purpose 1

2 Policy 1

3 Procedures 1

4 Reimbursable Expenses 6

5 Procedures for Payments by Petty Cash 9

Or Monthly Check

6 Audits of Revolving Funds 11

Issued Date: 06-06-14 Effective Date: 06-06-14 Updated Date: 08-26-15

DIRECTIVE 11.8 - 1

PHILADELPHIA POLICE DEPARTMENT DIRECTIVE 11.8

SUBJECT: FISCAL MANAGEMENT AND REIMBURSABLE EXPENSES PLEAC 1.6.1 _____________________________________________________________________________________________

1. PURPOSE A. The purpose of this directive is to establish a written policy governing the standard

procedures for the creation, safekeeping, operation and dissolution of petty cash funds.

Further, this directive governs the maintenance and disbursement of other departmental

funds, and provides procedures for reimbursable expenses. (PLEAC 1.6.1)

______________________________________________________________________________

2. POLICY A. The creation of petty cash accounts is permitted by City Council Ordinance. The

ordinance authorizes advances from the General Fund for the establishment of petty

cash funds and it establishes a maximum aggregate amount of such advances

outstanding at any one time. The ordinance also prescribes the duties of certain

departments relating to petty cash funds.

*2 NOTE: The Deputy Commissioner, Organizational Services; the Director,

Administrative Services and the Fiscal Officer are designated by the Police

Commissioner to approve all expenses, in excess of $50.00 administered from

Police Finance. (PLEAC 1.6.1 c)

B. Police personnel who incur an expense while performing authorized police functions

will be reimbursed.

C. A full explanation of expenditures and receipts (when required) will be secured,

attached to, or listed on, the Reimbursable Expense Voucher Worksheet (71-73A).

D. Personnel traveling outside the city limits on official business will receive money in

advance from the Finance Office.

______________________________________________________________________________

3. PROCEDURES A. Budget Process for Petty Cash

Issued Date: 06-06-14 Effective Date: 06-06-14 Updated Date: 08-26-15

DIRECTIVE 11.8 - 2

1. The Treasurer’s Office is to advance funds for establishing or supplementing petty

cash funds. (PLEAC 1.6.1(d))

2. The Finance Director’s Office is to receive requests for petty cash funds,

approve the establishment of these funds and direct the Treasurer’s

office to advance the funds for the establishment of petty cash funds. The Finance

Director’s Office is to issue “rules regarding the holding, expenditure of, and

accounting for such funds.” (PLEAC 1.6.1(d))

3. The City Controller’s Office is to be consulted by the Finance Director’s Office,

regarding the approval of advances, and the method for reporting expenditures.

B. Functional Recommendations to the Budget

1. Recommendations for proposed changes to, or additions of expenditures, will be

completed by the Fiscal Officer once the approval has been submitted, via

memorandum, through the chain of command to the Deputy Commissioner,

Organizational Services. (PLEAC 1.6.1c)

C. Purchase Request and Purchasing Procedures

1. All purchase requests shall be directed to the Administrative Services Director,

with an approved memorandum, through the chain of command, with an estimated

cost, a complete description of the requested item(s), and the funding source. All

purchase requests must be preapproved.

2. The Police Department follows bidding and contractual procedures for purchases

of $500 or more, as required by City Council’s Ordinance.

D. Disbursements

1. The petty cash spending limit for each purchase is $500 as set forth in a

memorandum dated 06/22/1992, from the Director of Finance. Purchases must

not be split in an effort to evade the $500 limitation. (PLEAC 1.6.1(a))

E. Imprest Funds

1. Imprest Funds are used for confidential investigations. The Imprest Funds total

spending limit is $105,000. The Imprest Fund is designated as follows:

(PLEAC 1.6.1(a))

a. Narcotics Field Unit $67,000

b. Intensive Drug Investigation Squad $25,000

c. Criminal Intelligence Unit $6,000

d. City Wide Vice $2,000

e. Investigative Support Services $5,000

DIRECTIVE 11.8 - 3

2. Vouchers are submitted to Police Finance for processing from the pertinent units.

The vouchers are in turn sent to Central Finance, by the Accounts Receivable

Officer, for check disbursement. (PLEAC 1.6.1(b)(d))

3. The Finance Fiscal Officer cashes the check and disbursement of the imprest funds

are disseminated to the above mentioned units according to the preset amount

allotted to the units. (PLEAC 1.6.1(a))

4. All funds are replenished according to the amount used for an investigation.

F. Accounting System (PLEAC 1.6.1a)

1. Reconciliation Reports are done monthly by Police Finance (PLEAC 1.6.1 (a) (e)).

These reports contain the following data:

a. Appropriation for the Petty Cash Account.

b. Balances at the beginning of the monthly period (PLEAC 1.6.1(a)).

c. Expenditures made during the period.

2. The Petty Cash Custodian conducts monthly audits of the petty cash account, with

a supervisory review and approval of the audit.

3. The petty cash bank account is reconciled monthly by the Police Finance

Department’s Accounts Payable Officer.

4. Reconciliation Reports are sent monthly to the City Controller’s Office and Central

Finance.

5. Charitable bank accounts are reconciled monthly by the Police Finance

Department’s Accounts Payable Officer.

6. The City Controller’s Office also reviews accounts through internal controls.

G. Petty Cash (Disbursement Fund):

1. Cash and any disbursement checks must be kept in a locked safe, equipped with a

combination lock. The safe will only be unlocked when the petty cash custodian is

making a disbursement. (PLEAC 1.6.1.d)

2. Reimbursement disbursements will be made directly to a Police Department

employee upon receipt of a reimbursement request (i.e., a memorandum submitted

and approved through the chain of command). Disbursement checks are written

directly to a vendor upon receipt of an invoice form from a vendor.

(PLEAC 1.6.1.b)

DIRECTIVE 11.8 - 4

3. Reimbursements to employees for travel expenses previously incurred are

allowable out of petty cash up to $500 within the expenditure classes.

4. The Fiscal Officer can approve disbursements up to $50. (PLEAC 1.6.1b)

5. The Administrative Services Director approves disbursements over $50, with a

memorandum, approved through the chain of command. (PLEAC 1.6.1d)

6. If the expenses incurred by an employee exceed $500, the employee shall not

receive any reimbursement through petty cash, but shall be reimbursed the full

amount through the submission of an employee reimbursement form, or a

memorandum approved through the chain of command. (Refer to Section 4 for

more information)

H. Reimbursable Overtime Program (non-disbursement funds)

1. Reimbursable Funds are collected by Police Finance and sent to the Revenue

Department for immediate deposit.

2. The Revenue Department has the ultimate responsibility for collecting and

depositing funds generated by the Reimbursable Funds Program. (PLEAC 1.6.1.b)

3. Those funds that are received by Police Finance have payment coupons printed for

payment and are sent to the Revenue Department for deposit. (PLEAC 1.6.1.b)

I. Procedure for Requesting Reports, Photographs, Police Radio Tapes, Video

Recordings, and:

1. Requests for copies for any of the following may be made by mail, or in-

person:

a. Traffic accidents/photographs

b. Police Reports

c. Police Records check

d. Letters of Good Conduct

2. When citizens request copies of police reports, traffic accident reports, or traffic

accident photographs, they will be directed to apply for the documents by mail (via

an application for police report or traffic accident report), in person at the City of

Philadelphia Records Department, City Hall, Room 167 & 168. (PLEAC 1.6.1.b).

*1 NOTE: Any Domestic Violence Victim who request a copy of their police report

(75-48 D) will be provided a copy of the report, free of charge and

without delay, from either the district of occurrence or the Divisional

Detectives as per Directive 3.9, “Domestic Abuse and Violence”.

DIRECTIVE 11.8 - 5

3. When citizens request a Police Records Check or a Letter of Good Conduct, they

will be directed to www.phillypolice.com/forms where they can download the

Philadelphia Police Records Check Request (75-343). Citizens will be

instructed that they can apply by mail or in person at the City of Philadelphia,

Department of Records, Room 167, City Hall. (PLEAC 1.6.1(b)(d))

4. All requests for audio tapes from Police Radio, or videotapes from Police

Cameras, by non-department personnel, require a court order and money

Order, made payable to the City of Philadelphia, in the amount of $100. No

personal checks or cash will be accepted for this request. (PLEAC 1.6.1(b)(d))

Requests must be made in person at Room 119, City Hall.

5. Police Finance is responsible for sending checks/money orders, received by the

Gun Permits Unit from citizens applying for gun permits, to the City of

Philadelphia Department of Revenue. (PLEAC 1.6.1.(b)(d))

6. When a citizen inquires about applying for a Gun Permit/License to Carry, he/she

will be informed that the application and instructions can be downloaded online at

www.phillypolice.com/forms. Applications may be picked up at the Gun Permits

Unit, 990 Spring Garden Street, 2nd

floor, Monday through Friday, during the hours

listed in the instructions.

NOTE: Applications for a gun permit must be made in-person. Applicants

will be instructed that the requisite fee must be paid by money orders

only (no cash or personal checks will be accepted).

(PLEAC 1.6.1.(b)(d))

J. Police Finance is responsible for collecting the below listed funds from Police

Department employees and the public. Charitable Contribution funds are deposited

directly into a Police and Fire Federal Credit Union account immediately upon receipt.

All other funds are sent directly to Central Finance for processing.

(PLEAC 1.6.1(b)(d))

a. Charitable contribution funds – FOP Survivors fund, League of Sacred Heart,

etc.

b. Lost Police equipment

c. Restitution

d. Witness Fees / Jury Duty

e. Damage to City Property

f. Replacement of ID’s for Employees and Retirees

g. Purchase of Equipment – (i.e., Sale of City Owned Firearms to Retirees)

h. Sales of Assets – (i.e., Recycled Material, Scrap Metal, Salvage)

i. Unclaimed funds - Escheat to the State Police Evidence escrow fund

j. Training – Northwestern University

k. State Checks – Commonwealth of PA (salary reimbursement & tuition)

DIRECTIVE 11.8 - 6

l. Lab user fees, Statistical Information and Accounting fees

m. Gift of money- (i.e., community donates to Police Charities)

K. Equipment Repairs Procedures

1. Any equipment that is in need of repairs that is city owned, and not under a

maintenance contract, will be made via a Direct Purchase Authorization, by the

Police Finance Department, once services have been completed.

(PLEAC 1.6.1(b)(d))

L. Audits

1. An audit shall be conducted at the close of each fiscal year. The audit is

performed by the City Controller’s Office. (PLEAC 1.6.10e)

______________________________________________________________________________ 4. REIMBURSABLE EXPENSES A. Within the City of Philadelphia

1. Securing Evidence - Purchases of narcotics, liquor, lottery and horse bets, etc.

2. Confidential Information - Money paid to informant(s) who can be identified and

traced by name, initials or coded initials on reverse side of Unit Voucher.

3. Meals for witnesses, defendants and subjects under investigation will be limited

(including tips) to the following: (Receipts are required)

Breakfast - $3.50

Luncheon - $6.00

Dinner - $12.50

Total - $22.00

4. Entertainment - for visiting officials, only with the approval of the Police

Commissioner.

5. Meals at Official Functions - only with the approval of the Police Commissioner.

6. Other Expenses - (e.g., telephone) will be reimbursable. These expenses will be

subject to approval /disapproval by the Fiscal Officer.

B. Outside City of Philadelphia

1. Securing Evidence

DIRECTIVE 11.8 - 7

2. Confidential Information

3. Transportation within a radius of two hundred (200) miles

a. Taxi fares or contract carrier rates - actual cost plus tip of one dollar or fifteen

percent of the fare as tip, whichever is greater.

b. Airplane, bus or railroad coach - actual cost (Coach class only).

NOTE: TRAVEL ARRANGEMENTS MUST BE MADE THE BY

POLICE FINANCE OFFICE.

c. Reasonable tips to porters for handling baggage.

d. City of Philadelphia vehicle - actual expense for gasoline, oil, repairs, tolls and

parking.

e. Private vehicles - usage authorized only when public or other means of

transportation are less feasible.

f. Rental vehicles – All rental cars must be approved in advance by the Finance

Office. Justification must be provided showing that the use of a rental car is

more economical than using other ground transportation (taxis, shuttles, etc.) or

that the officer or employee is carrying extensive amounts of material for the

meeting which would make travel by taxi or other modes difficult.

4. When traveling beyond a radius of two hundred (200) miles, the regulations will be

the same as provided in a case of travel within two hundred (200) miles except that

first class rail transportation will be available.

5. Meals

a. All meals will be reimbursed based on per diem rates depending upon the travel

destination. The current rates are located at http://finance.phila.gov; under

Travel Reimbursement rates. To qualify for meal allowance, a person must be

in travel status as least one half (1/2) hour between time limits:

Breakfast 7:30 AM to 9:30 AM

Luncheon 11:30 AM to 1:30 PM

Dinner 5:30 PM to 7:30 PM

NOTE: Please list your time of travel on the reimbursement voucher. If a time

is not listed, the Federal Government guideline will take effect giving

the employee seventy five percent (75%) of the per diem for the first

and last calendar day of travel.

DIRECTIVE 11.8 - 8

b. All meals will be charged at actual cost. The limits (including tips) on amount

of allowance for police personnel, other jurisdictional personnel, prisoners and

witnesses are listed below:

EUROPEAN PLAN

Breakfast - $ 7.50

Luncheon - $ 7.50

Dinner - $15.00

AMERICAN PLAN

Daily Meal Allowance -$30.00 (Receipts required for meals for other than

personnel)

6. Lodging

a. Food and Lodging expenses will be reimbursed based on a per diem basis. If an

expense for lodging must be incurred by virtue of attendance at any scheduled

function of a professional or trade association or educational meeting in excess

of the rates hereinabove set forth, that actual cost will be reimbursable. In order

to be reimbursed, a copy of the conference brochure showing the hotel room

rate must be attached to the reimbursement request. Occasionally, an employee

will be unable to obtain one of the discounted rooms in the conference hotel or

have to stay in another hotel. In order to get reimbursed, correspondence from

the conference or hosting organization indicating that the conference rooms are

not available must be attached to the reimbursement request.

Copies of the new per diem rates are available in Police Finance, Room # 307

Police Headquarters. Contact Police Finance at (215) xxx-xxxx to obtain

copies.

b. Reasonable tips for carrying baggage at place of lodging.

7. Registration at conferences - actual expenses incurred.

8. Entertainment - no allowance.

9. Education and training expense allowance to properly approved personnel:

a. Cost of tuition or training fees

b. Transportation

c. Meals and lodging costs as specified above

C. Receipts are required for the following:

1. Hotel receipt with a zero balance.

DIRECTIVE 11.8 - 9

2. Registration at conferences.

3. Bridge and turnpike tolls.

4. Parking.

5. Gasoline and oil.

6. Meals for other than police personnel.

7. Automobile repairs (city vehicles only).

8. Taxi fares or contract carrier rates.

9. Other expenses (e.g., telephone, etc.)

______________________________________________________________________________

5. PROCEDURE FOR PAYMENT BY PETTY CASH OR MONTHLY CHECK A. Reimbursable Expenses Paid from Petty Cash

1. Police Personnel incurring reimbursable expenses will:

a. Prepare a Reimbursable Expense Voucher Worksheet (71-73A) and include:

1) Date(s)

2) District Complaint Number(s)

3) Nature of expenditure(s)

b. On reverse side of worksheet fully explain each expenditure for securing

evidence or confidential information.

c. Submit worksheet to District/Unit Clerk

2. District/Unit Clerk will:

a. Type a Reimbursable Expense Voucher (71-73) from the worksheet.

b. Have the submitting officer sign the completed voucher.

c. Submit the completed voucher to the Commanding Officer for review.

d. After voucher is approved by their Commanding Officer, submit through

the chain of command to the pertinent Chief Inspector or Deputy Commissioner

for approval.

e. Have the submitting officer take the Reimbursable Expense Voucher (71-73)

and necessary receipts to Police Finance for authorization and payment.

B. Monthly Reimbursable Expenses Paid to Employee by Check

1. Police personnel incurring monthly reimbursable expenses will at the end of each

month:

a. Prepare a Reimbursable Expense Voucher Worksheet (71-73A) as outlined in

Section 3-A.

b. Submit completed worksheet to their District/Unit Clerk.

DIRECTIVE 11.8 - 10

2. The District/Unit Clerk, after all worksheets have been submitted, will:

a. Prepare in triplicate a Reimbursable Expense List (71-S-56), using one (1) line

for each officer. (No more than ten (10) officers on an individual voucher)

b. List the name and rank of each officer, vendor number and the total amount

shown on each worksheet.

c. Have each officer affix their signature next to their name.

d. Prepare a Reimbursable Expense Voucher (71-73).

1) In the explanation column, type "Reimburse to employees per attached

list."

2) The total amount on the Expense List (71-S-56) will be the voucher total.

e. Submit both the Expense List (71-S-56) and Voucher (71-73) to the

Commanding Officer for review and approval.

f. After expense list and voucher are approved by the Commanding Officer,

submit through the chain of command to the pertinent Chief Inspector or

Deputy Commissioner for approval.

g. Upon approval, the Chief Inspector or Deputy Commissioner will forward the

voucher to Police Finance for processing.

C. Expense Voucher File

1. Commanding Officers of units using an expense account will maintain an Expense

Voucher file.

2. Upon approval by the Commanding Officer, Reimbursable Expense Voucher

Worksheets (71-73A) containing confidential information, will have a Unit

Voucher number placed on the upper left hand corner of the Voucher.

a. Vouchers will be maintained in strict numerical sequence, starting with number

one (1) on an annual basis.

3. A District/Unit officer will take the unit vouchers to the Police Finance Officer in a

manila envelope (sealed with scotch tape) within ten (10) days after the end of each

month (or immediately upon change of command, by the relieved commander).

4. The District/Unit Clerk will write the following information, in ink, on the outside

of the manila envelope:

a. Month and year (e.g., January 2013)

b. Vouchers contained within (e.g., #1 to #10 inclusive)

c. Signatures of Unit Commander and Divisional Inspector where applicable.

DIRECTIVE 11.8 - 11

5. This procedure must be followed for all monthly expense vouchers and petty cash

expenditures where money is paid to informants.

6. the Finance Officer will issue a receipt for sealed manila envelopes containing

expense vouchers. This receipt will be filed in unit Expense Voucher file.

7. The Finance Officer will maintain these sealed envelopes in a Special File.

Envelopes will only be opened on the authority of the Police Commissioner.

______________________________________________________________________________

6. AUDITS OF REVOLVING FUNDS A. District/Units having revolving funds will have accounts formally audited and certified

twice yearly and upon each change of command.

B. For a change of command audit, the relieved Commanding Officer and the new

Commanding Officer will report in person to Police Finance with all necessary reports

within ten (10) days after the change of command effective date.

______________________________________________________________________________

RELATED PROCEDURES: Directive 3.9, Domestic Abuse and Violence

______________________________________________________________________________

BY THE COMMAND OF THE POLICE COMMISSIONER ______________________________________________________________________________

PLEAC – Conforms to the standards according to the Pennsylvania Law Enforcement

Accreditation Commission.

_______________________________________________________________________________

FOOTNOTE # GENERAL# DATE SENT CHANGE

*1 1715 06-17-14 Addition

*2 8306 08-26-15 Addition