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Applicable To:  Sworn employees

Approval Authority:  Chief Richard J. Pennington

Signature:  Signed by RJP

Date Signed:  5/21/08

1.             PURPOSE  PAGEREF _Toc200265321 \h 1

2.             POLICY   PAGEREF _Toc200265322 \h 1

3.             RESPONSIBILITIES  PAGEREF _Toc200265323 \h 1

4.             ACTION  PAGEREF _Toc200265324 \h 2

4.1           Authorization  PAGEREF _Toc200265325 \h 2

4.2           Withdrawals and Expenditures from the Fund  PAGEREF _Toc200265326 \h 2

4.3           Accounting for Expended Funds  PAGEREF _Toc200265327 \h 2

5.             DEFINITIONS  PAGEREF _Toc200265328 \h 2

6.             CANCELLATIONS  PAGEREF _Toc200265329 \h 2

7.             REFERENCES  PAGEREF _Toc200265330 \h 2

1.               PURPOSE

To establish accounting and control procedures for the Department’s Confidential Fund.

2.               POLICY

It is the policy of the Atlanta Police Department to maintain stringent control over all confidential fund monies used by the agency, and to ensure that the funds are used only for authorized purposes. The Special Enforcement Section will provide funds to sworn employees for approved criminal investigations. (CALEA 5^th Edition Standard 43.1.3)

3.               RESPONSIBILITIES

3.1              The Criminal Investigation Division (CID) commander will monitor the implementation of this directive.

3.2              The Special Enforcement Section commander will audit the confidential fund on a quarterly basis and will submit a report of the findings to the CID commander.

3.3              Financial Management Unit representatives will audit the confidential fund quarterly, and submit a report of their findings to the Support Services Division commander for review. (CALEA 5^TH Edition Standard 17.4.2f)

3.4              The Narcotics Unit commander will appoint two sworn supervisors under his or her command to act as the confidential fund custodians.

3.5              Section commanders will ensure that employees under their command utilizing this fund comply with this directive.

3.6              Supervisors will monitor their employees’ use of the confidential fund for compliance to this directive.

3.7              The Confidential Fund Custodians (CFC) will be responsible for the day-to-day management of the confidential fund (CF). The CFC will also maintain control of the fund including the documentation of expenditures and reimbursements.

3.8              Sworn employees may utilize the confidential fund with prior approval from their supervisor for expenditures related to routine investigative activities. (CALEA 5^TH Edition Standard 17.4.2c)

4.               ACTION

4.1              Authorization

4.1.1           The confidential fund custodians will maintain control of the Confidential Fund, and will be responsible for the accounting function to include disbursements and deposits.

                  (CALEA 5^th Edition Standard 17.4.2e) The custodians’ specific responsibilities are:

1.   Maintenance of the confidential fund in accordance with all appropriate laws and procedures.

2.   Proper disbursements and deposits.

3.   Bookkeeping and banking procedures.

4.   Producing a monthly status report to the SES commander, showing beginning balance, disbursements, documented expenditures, returns, and ending balances.  (CALEA 5^th Edition Standard 17.4.1)

5.   Requests for a quarterly internal audit of the fund by the Fiscal Management Unit.

6.   Maintenance of a file containing copies of all relevant fund transaction documents.

7.   Purging of the confidential fund records in accordance with City and state records retention provisions.

4.1.2           An audit of the confidential fund will be performed by an independent accounting authority from outside the Department, whenever deemed necessary by the Department, in order to evaluate the continued integrity of the fund, and the need for any additional controls.

4.1.3           The confidential fund custodian will make disbursements from the confidential fund only to authorized APD sworn employees for the following purposes:

1.   Payments that are to be made directly to confidential sources;

2.   Investigative funds for the purchase of illegal drugs, contraband and other criminal evidence;

3.   Purchases of food and beverages for a confidential source during a police operation;

4.   Expenditures for authorized undercover operations;

5.   Flash and front money.

4.1.4           The confidential fund custodian will not be permitted to make disbursements from the confidential fund to himself or herself.

4.1.5           The confidential fund transaction records will be stored in a secured location, and access will be restricted in accordance with applicable laws, ordinances and Departmental procedures.

1.   The custodians of the confidential fund will maintain custody of the Confidential Fund safe and control of the safe’s combination including the TAC alarm code.

2.   The lock combination will be changed as necessitated by custodian transfers out of the unit or at least on a yearly basis.

4.2              Withdrawals and Expenditures from the Fund

4.2.1           Sworn employees that wish to utilize the Confidential Fund must first complete a training seminar as prescribed by the custodians of the fund.

4.2.2           Prior to the issuance of any money from the fund, an officer or investigator will complete and submit to the fund custodian a Confidential Funds Disbursement form (Form APD 349).

4.2.3           The Confidential Fund Custodian will issue the requesting officer or investigator a copy of the receipt acknowledging that funds were requested and received by the officer or investigator.

4.2.4           No personal funds will be used in conjunction with a criminal investigation.

4.2.5           Sworn employees outside of CID must have their immediate supervisor sign out the funds and submit form APD-349 to ensure accountability.

4.3              Accounting for Expended Funds

4.3.1           The use of the Confidential Fund will be limited to the purchase of evidence, payments to confidential sources, specific investigative expenses, and any other investigative use that is deemed appropriate by the SES commander. The SES commander will issue a command memorandum specifying the criteria. Payments can only be made to a confidential source provided the confidential source is properly documented as outlined in APD.SOP.5160 “Confidential Sources.”

4.3.2           Expenditures will be documented on the Confidential Source Payment Voucher (Form APD 346). The Confidential Fund Custodians will account for all disbursements from the fund at the end of each month.

4.3.3           Employees will return and account for all funds prior to going to training, taking vacation, or other leaves of absence exceeding seven calendar days.

4.3.4           Investigators and officers utilizing the confidential fund will prepare an Investigator’s Activity Log for Confidential Funds (Form APD 347) and record each transaction on a monthly basis. The report will include:

1.   Item or Confidential Source file number on which the monies were expended;

2.   Date and place of the expenditure;

3.   Copies of receipts;

4.   Type of investigation; and

5.   Incident number, where applicable.

4.3.5           Officers and investigators who have had control of any confidential fund money during the month will submit an Investigator’s Activity Log for Confidential Funds, including all supporting documents and receipts to a CFC for review and approval at the end of the month.

4.3.6           The Confidential Fund Custodian will ensure that all receipts and forms are obtained, unless such an action would jeopardize a transaction or operation.

4.3.7           The officer or investigator will return all unexpended funds to the Confidential Fund Custodian on a monthly basis or as determined by the fund custodian. The Confidential Fund Custodian will issue the officer or investigator a receipt acknowledging that such funds have been returned as unexpended.

4.3.8           Each officer or investigator will maintain a working file containing a record of all confidential fund transactions, and copies of all relevant receipts and Departmental fund forms.

4.3.9           The Confidential Fund Custodians will maintain the Confidential Fund Custodian’s Activity Ledger on a daily basis to account for all disbursements and unexpended funds.

4.3.10         The Financial Management Unit will conduct a quarterly audit of the fund. The SES commander can request an audit at any time. This may dictate that all disbursements be accounted for prior to the end of the quarter.  Both fund custodians will be present and participate in the audit of the fund. Employees using the fund will comply in a prompt manner when requested to return and clear disbursements.

5.               DEFINITIONS

5.1              Confidential Fund: (CF) The Atlanta Police Department’s accounting and banking system that provides officers with investigative expense monies.

5.2              Confidential Fund Custodian: (CFC) The Narcotics supervisors responsible for disbursing and monitoring the use of investigative funds by officers.

6.               CANCELLATIONS

                  APD.SOP.5150 “Confidential Funds” Issued July 1, 2007

7.               REFERENCES

                  APD.SOP.5160 “Confidential Sources”

                  APD.SOP.5110 “Undercover Operations”

                  CALEA 5th Edition Standards 43.1.3; 17.4.2,

                  Form APD 346 Confidential Source Payment Voucher

                  Form APD 347 Investigator’s Activity Log for Confidential Funds

                  Form APD 349 Confidential Funds Disbursement Form