NORTHWEST FLORIDA STATE COLLEGE POLICE DEPARTMENT
GENERAL ORDERS MANUAL
SUBJECT
Fiscal Activities
GO 40
William F. Looper, Chief of Police
EFFECTIVE DATE
REVISION DATE
PAGES
1 of 5
AUTHORITY/RELATED REFERENCES
General Order 29, Property Control and Evidence Protection
ACCREDITATION REFERENCES
CFA Chapter 7
KEY WORD INDEX
Audit and Review ................................................................................. Procedure V
College Receipts .................................................................................. Procedure II
Confidential Informant Funds ............................................................. Procedure III
General Guidelines............................................................................... Procedure I
Inventory Control System .................................................................... Procedure IV
PROCEDURE STATEMENT
The purpose of this procedure is to address the Department’s fiscal procedures by
describing the accounting system, College receipts procedures, and the inventory control
process. Regular audits shall be performed.
DEFINITIONS
Audit: The examination of records and activities to ensure compliance with established
controls, policies, and operational procedures, and to recommend any indicated changes.
Internal Audit: A methodical examination and review conducted by an entity within the
agency but outside the chain of command of the unit to be audited.
Inventory: The act or process of cataloging through a full accounting of the quantity of
goods or materials on hand (unless partial accounting is allowed by an accreditation
standard).
NORTHWEST FLORIDA STATE COLLEGE POLICE DEPARTMENT
PROCEDURES
I.
GENERAL GUIDELINES
A. All fiscal procedures shall be compatible with generally accepted accounting
principles.
B. When applicable, the Department uses an accounting system that includes
provisions for status reports showing the:
1. Initial appropriation for each account;
2. Expenditures and encumbrances made during the period; and
3. The unencumbered balance.
C. Monthly status reports are prepared, reconciled and maintained for all
departmental:
1. Purchase Orders;
2. Credit card use;
3. Radio costs;
4. Computer-Aided Dispatch (CAD) expenses;
5. Background investigation costs such as drug testing; and
6. Computer-assisted legal research.
D. The Chief of Police or designee may request supplemental or emergency
appropriations or fund transfers by making a formal written request in
memorandum form to the Vice President of Administrative Services and Chief
Financial Officer detailing the request, which will include a description and
justification of the need. The final approval for the request shall reside with the
College President.
II.
COLLEGE RECEIPTS
A. The Northwest Florida State College Police Department does not maintain cash
funds or accounts.
Rev. 071713
GENERAL ORDER 40-2
NORTHWEST FLORIDA STATE COLLEGE POLICE DEPARTMENT
1. On occasion, the Northwest Florida State College Police Department will
safeguard receipts belonging to other College departments by:
a. Delivering Cashier’s Office receipts to the College’s financial institution;
b. Safeguarding after-hours student activity receipts until normal business
hours (occurs several times per year); and
c. On rare occasions when money is mailed in error to NWFSCPD instead
of to the Cashier’s Office as payment for an in-house parking fine, the
money is immediately turned over to the NWFSC Cashier’s Office.
2. Below are the protocols for each of the situations described above.
B. Refer to General Order 29, “Property Control and Evidence Protection” for the
proper handling of currency that is found or turned in to the Department, or
which is placed into evidence for safekeeping and/or pending investigation.
C. In the event that money is received in Departmental mail as payment of a
NWFSC parking fine, the following procedure shall be strictly adhered to:
1. The front office member receiving/opening mail containing money shall
immediately contact the Office Manager who will confirm the amount.
a. In the absence of the Office Manager, a supervisor shall be immediately
notified to act as a witness; and
b. The exact amount of money received must be noted and both members
shall initial the amount on the record.
2. The receiving member shall then:
a. Complete a “NWFSC Transmittal of Funds” sheet, including clearly noting
the total amount of money received and writing “Cash” in the column titled
“Check or Money Order”; and
b. Complete the Payment Register.
3. An officer shall be dispatched to the NWFSC Cashier’s Office with the
money and accompanying paperwork, bring a Cashier’s Office receipt for
the payment to the NWFSCPD; and will
a. Ensure that the money received and its related paperwork is kept
separate from any other daily receipts, checks or paperwork. (This will
GENERAL ORDER 40-3
NORTHWEST FLORIDA STATE COLLEGE POLICE DEPARTMENT
enable the Cashier’s Office to quickly give a separate receipt to the
officer for the payment and to complete any other non-related paperwork
and/or posting later.)
4. Copies of forms used, including the Cashier’s Office receipt, shall be kept
in the front office files, and a copy of the receipt sent to the student/payer.
D. Taking receipts from the Cashier’s Office to the bank is required occasionally of
NWFSCPD Police Officers. Whenever someone from the Cashier’s Office
contacts the NWFSC Police Department requesting this assistance, a sworn
officer will be assigned to respond.
1. The officer shall respond, sign for and take possession of the receipts to be
deposited, which have already been placed in a sealed and tamperresistant, numbered bag (or bags);
2. The officer shall then report the bag number(s) for deposit to the
Communications Center for recording; and
a. The dispatcher shall enter the information and bank bag number(s) into
the appropriate CAD activity screen;
3. The officer shall then take the receipts by vehicle to the receiving bank after:
a. Recording the date and bag number(s) into the NWFSCPD “Bank Bag
Log” kept in each marked patrol car.
4. On arrival at the bank, the officer should use the drive-up teller to place all
bank bags and the Bank Bag Log book in the receptacle provided, have the
teller initial receipt of the bag(s) in the log book and return the book.
5. Deviation from this procedure shall require supervisory approval.
E. When asked to safeguard receipts collected by students, advisors, or faculty
members associated with a College student activity held on the NWFSC
campus during non-business hours, the following shall apply:
1. The student activity representative will bring event receipts in a locked bank
bag (with no key) to the NWFSCPD and request the bag be secured at the
police department until the next business day.
2. The locked bag shall be accepted by the on-duty Public Safety
Communications Officer by completing a Property Receipt, obtaining the
representative’s signature to sign the bag in, and providing a copy of the
completed Property Receipt to him.
GENERAL ORDER 40-4
NORTHWEST FLORIDA STATE COLLEGE POLICE DEPARTMENT
a. Only a description of the bag and any identifying markings on it can be
recorded on the Property Receipt - no monetary amount shall be listed.
3. The bag and Property Receipt shall be in the Property Room adjacent to the
Communications Center.
4. The bag will be held until retrieved by the NWFSC Campus and Civic
Engagement (CCE) or designee, who shall sign the Property Receipt
before taking possession of the bag.
III.
CONFIDENTIAL INFORMANT FUNDS
A. There shall be no payment of money or compensation made of any kind by the
Northwest Florida State College Police Department to a confidential informant
without the approval of the Chief of Police.
IV.
INVENTORY CONTROL SYSTEM
A. The Department’s inventory control system for agency property, equipment, and
other assets is kept electronically, including inventory lists, property
identification, and equipment tracking records.
1. The inventory of property, equipment and assets shall be confirmed at a
minimum through annual inspection and inventory by the NWFSCPD
designee, and a report forwarded to the Chief of Police.
V.
AUDIT AND REVIEW
A. An independent audit of the Department’s fiscal activities shall be required
annually.
GENERAL ORDER 40-5