Chapter 3.21
INVESTIGATIVE FUND,
IMPREST ACCOUNT
Sections:
3.21.020 Administration – Custodial duties.
3.21.030 Established – Operation specifications.
3.21.040 Initial deposit and balance of funds.
3.21.050 Checking account for disbursements.
3.21.010 Created.
There is created a revolving investigative fund, imprest account. (Ord. 1149 § 1, 1986).
3.21.020 Administration – Custodial duties.
The custodian of said fund shall be the chief of police who shall administer said fund under the direction of the city treasurer. (Ord. 1149 § 2, 1986).
3.21.030 Established – Operation specifications.
The investigative fund, imprest account shall be established and operated in accordance with the BARS Manual Accounting Procedures on Petty Cash, Chapter 3.E, and in addition with the following requirements:
A. The chief of police shall authorize all advances of moneys to agents or officers for the purchase of information or for the purchase of evidence as an investigative expense. Such authorization must specify the information to be received, the amount of expenditures, and the assumed name of the informer.
B. The police department of the city must maintain confidential files of the true names, assumed names, and signatures of all informers to whom payments have been made. To the extent practicable, pictures and/or fingerprints of the informer payee should also be maintained.
C. The chief of police shall receive from the agency or officer authorized to make a confidential payment, a receipt for cash advanced to him for such purposes.
D. The agent or officer shall receive from the informer or from the officer a receipt of the following nature:
RECEIPT
For and in Consideration of the sale and delivery to the City of Grandview of information or evidence identified as follows:
___________________________________
___________________________________
___________________________________
I hereby acknowledge receipt of $_____ paid to me by the City of Grandview.
DATE: ____ Signature___________
Witness (if any) _______________________
E. The signed receipt from the informer payee with a memorandum detailing the information received shall be forwarded to the chief of police. The chief of police shall compare the signature on the receipt with the confidential file of assumed name signatures. He shall also evaluate the information received in relation to the expense incurred, and add his evaluation remarks to the report of the agent or officer who made the expenditure. A certification of payment to the custodian will serve as support for the expenditure from the imprest fund. The certification will be witnessed by the agent or officer in charge on the basis of the report and informer payee’s receipt.
F. Each agent or officer in charge shall prepare a quarterly report showing status and reconciliation of the imprest fund and itemizing each payment, name used by informer payee, information received, and use to which the information was put. This report must be made part of the files and reviewed quarterly by the head of the municipality’s law enforcement agency. (Ord. 1149 § 3, 1986).
3.21.040 Initial deposit and balance of funds.
The initial deposit in said fund and the balance to be kept in said fund is the sum of $1,500. The city treasurer is authorized and directed to make transfers into said fund by check. (Ord. 1181 § 1, 1987; Ord. 1149 § 4, 1986).
3.21.050 Checking account for disbursements.
The treasurer shall open a checking account in the city’s usual banking agency entitled “Investigation Fund, Chief of Police, Custodian.” Disbursements from the fund shall be made only by said custodian for the purposes set forth in this chapter. (Ord. 1149 § 5, 1986).