UNC Police: General Order 08-07R2 - Confidential Funds and Accounting System

Title

UNC Police: General Order 08-07R2 - Confidential Funds and Accounting System

Document Information

Purpose

To establish guidelines for the establishment and proper maintenance of an accounting system for the University of North Carolina at Chapel Hill Police Department (UNC-CH Police Department) Criminal Investigation Division’s (CID) confidential funds.

Policy

Confidential funds are necessary, in some instances, for the successful completion of an investigation. If confidential funds are needed to expedite an on-going investigation, the procedure this General Order must be followed in order to ensure both the proper use of confidential funds and the successful completion of the investigation.

Units Affected

UNC-CH Police Department Sworn Personnel

References/Forms

• Attachment A: UNC-CH Police Department Request and Expenditure Report
• Attachment B: UNC-CH Police Department Undercover Expense Voucher
• Attachment C: UNC-CH Police Department Audit Memorandum and Draw Down Cash Sheet
• Orange County Courts Felony Prosecution Report
• UNC-CH Police Department CID Confidential Funds Logbook
• UNC-CH Police Department Incident Report
• UNC-CH Police Department Records Management System
• UNC-CH Police Department Request for Restitution Form
• UNC-CH Police Department Undercover Expense Voucher

Procedures

I. Investigative Expenses

Investigative expenses include, but are not limited to, the following:

1. Purchasing narcotics;
2. Purchasing contraband from other illegal vice activities; and
3. Items or services needed during any other approved narcotics or vice investigation.

II. Forms/Documentation of Funds

1. The UNC-CH Police Department’s general administration fund (Confidential Fund) is administered by the CID Supervisor and is the only cash fund the department administers. The CID supervisor is responsible for all withdrawals, deposits, expenditures and reimbursements, to the fund. The fund is housed in the CID supervisor’s safe. The amount of cash kept in this fund does not exceed $2,000.00 at any time. Any request for cash funds in excess of $2,000.00, must be approved by the Chief of Police or the Chief’s designee.
   
   A UNC-CH Police Department CID Confidential Funds Logbook is utilized to record all withdrawals, deposits, expenditures, and reimbursements, concerning this fund, and to identify the initial balance; credits (cash income received); debits (cash disbursed); and the current balance on hand. The CID supervisor or the support services commander makes all necessary entries into the CID confidential funds file logbook.
2. Monies in this confidential fund must be utilized in the following manner:
   1. Can be used for purchases of contraband during the course of an official investigation of violations related to an operation.
   2. Expenses incurred during covert/overt operations or investigation of a specific case, when the use of normal channels for acquiring such expense funds are not available or would create an unacceptable risk of exposure.
3. Only CID personnel or the support services commander, are authorized to receive and/or disperse cash from the fund.
4. A request and the UNC-CH Police Department Expenditure Fund Report (Attachment A) must be submitted to the CID supervisor or support services commander, for any cash withdrawal and must be submitted prior to any payment/disbursement of funds being made. They are the only UNC-CH Police Department personnel that can make a withdrawal from the fund.
   
   This form is filled out any time cash is requested and received. It must be signed by the requesting investigator and the CID supervisor or support services commander. The CID supervisor keeps the UNC-CH Police Department Request and Expenditure Fund Report.
   1. CID Investigator retains a copy of the UNC-CH Police Department Request and UNC-CH Police Department Expenditure Fund Report for their files.
5. An UNC-CH Police Department Undercover Expense Voucher (Attachment B) must be completed by the investigator using the funds for each contraband purchase, or when a miscellaneous expense is incurred during the investigation. It must be signed by the CID supervisor showing that they authorized it. Unexpended funds must be returned to the investigator, who made the original withdrawal and then transferred back to the CID supervisor, by the end of the workday.
6. A receipt, invoice, or other form of documentation must be submitted to the CID supervisor for any cash expenditure, cash received, or cash deposited.
7. The CID supervisor keeps the UNC-CH Police Department Request and Expenditure Fund Report.
8. The CID supervisor or support services commander submits an UNC-CH Police Department Audit Memorandum and Drawdown Cash Sheet (Attachment C) to the Chief of Police, who in turn submits the request to the UNC-CH Office of the Associate Vice Chancellor for Business, requesting replenishment of the fund whenever reimbursements to the fund are needed.

III. Expenditure Restrictions

Payments to other members of the UNC-CH Police Department that are not in investigations are restricted as follows:

1. Payments to a source with information must be witnessed by another member of the UNC-CH Police Department.

IV. Report Documentation of Purchases Using Confidential Funds

1. Anytime contraband items are purchased, a UNC-CH Police Department Request and Expenditure Fund Report and the Undercover Expense Voucher is completed.
2. The UNC-CH Police Department incident report number must be on all reports and documentation.
3. The narrative of the buy report, investigation, or supplementary must indicate the results of the case and list the undercover officers by name.
4. The final report for each case file includes the results of the investigation. The narrative must state the name of those arrested and a copy of property receipts for narcotics, money, and other items seized must be attached.

V. Court Awarded Funds

1. Court awarded funds are those monies which courts direct defendants to pay to the department as part of their sentencing. It is the directive of the court, that these funds be used to further the legitimate law enforcement interests of the department. These funds are intended to represent the actual cash outlay of the department in effecting the arrest of the defendant. These cash outlays include monies expended in the purchase of narcotics or vice contraband. Other related expenses incurred during a narcotics or vice investigation such as incidental equipment expenses and various service charges could be included in the request for restitution from the department.
2. The funds are divided into two categories:
   1. Category I: Expenses are basically the operating costs associated with ongoing field operations. Examples of these expenses include:
      1. The purchase of small items of an unforeseen nature required in ongoing investigations that are not available through normal departmental resources;
      2. Payment for services required during investigations that are not attributable to an individual; and
      3. Any other operational expenditures deemed necessary by the CID supervisor.
   2. Category II: Expenditures involving the purchase of equipment, products, services, or CID support items. Such items may include, but are not limited to; surveillance equipment; electronic equipment; clothing; books; and periodicals, dealing with drugs, vehicle alterations, and training requests.
3. Upon completion of a vice and narcotics case that ends in arrest, the charging officer is responsible for preparing the UNC-CH Police Department Request for Restitution Form and it is included with the Felony Prosecution Report (FPR) that is submitted to the District Attorney’s Office.

VI. Control and Accountability of the Fund

1. Each quarter, the CID supervisor and the support services commander conduct an audit of the Confidential Funds File Logbook. This audit includes the following:
   1. The total amount in the fund at the beginning of the previous month;
   2. The total amount in the fund at this time;
   3. A brief explanation of what the fund is used for in the previous quarter, and any arrests that were made as a result of use of this fund, is completed by the CID Supervisor (if applicable);
   4. If any discrepancies in the funds amount are located, a brief explanation of the circumstances involved is documented by the CID supervisor and forwarded to the Chief of Police); and
   5. A copy of the audit is forwarded to the Chief of Police, along with a copy of the quarter’s logbook entries, no later than the fifth of the current month.
2. The Chief of Police (or Chief’s designee) may conduct an unannounced review of the CID Confidential Funds File Logbook any time they deem necessary.