16.00.120 FISCAL MANAGEMENT (CALEA 17.1.1)
The Chief of Police is designated as having the authority and responsibility for the fiscal management of the Department.
The City of Bellevue is governed by the provisions of RCW 35A, Optional Municipal Code.
The City of Bellevue operates under a Council / City Manager form of government which designates Department directors, including the Chief of Police, as having the management responsibility for their departments.
The Police Department Finance manager, working under direction of the Chief of Police, and in close coordination with the Deputy Chiefs and all Section and Unit Commanders, will coordinate all matters related to the department’s budget preparation and monitoring.
The Finance Manager will follow the overall budget process prescribed in the City’s “Comprehensive Financial Management Policies” which is published as a separate chapter of the City’s current budget document.
Procedures for requesting supplemental or emergency appropriations and funds transfers are part of the budget monitoring process discussed within this policy .
The Financial manager will also follow the more specific instructions contained in the City’s “Budget Process Manual” which is developed and distributed during each biennial budget. Where specific budget procedural guidance does not exist, the Finance Manager will work with the Deputy Chiefs and all Section and Unit Commanders to develop an appropriate process.
Budget Recommendations (CALEA 17.2.2)
As a part of each biennial budget preparation process, the Police Department Finance Manager will solicit oral or written budget recommendations from each Section and/or Unit Commander. Section and Unit commanders will be responsible for assuring that all employees in their sections or units are informed that budget recommendations are being sought and that employees are encouraged to share their ideas.
Budget ideas from employees will be submitted through the chain of command to the Department Finance Manager for compilation and subsequent consideration by the Chief of Police.
The Finance Manager will publish and distribute approved annual budgets to Chiefs, Section and Unit Commanders no later than January 31 for the upcoming year. The Commanders and the Finance Manager can discuss any necessary emergency appropriations.
The City of Bellevue has a Procurement Services Division which is responsible for establishing overall purchasing policies and procedures for the City. Procurement Services has published a “Purchasing Handbook”, commonly called the “Guide to Procurement”, which prescribes the rules and procedures for acquiring goods and services. It includes sections on how to receive bids, criteria for selection of vendors, how to surplus unneeded items, how to make travel arrangements, and contains all references to State law and City ordinances governing purchasing activities.
The City of Bellevue has an accounting system called J.D. Edwards (JDE). JDE consists of interconnected subsystems, such as Payroll, Purchasing, and Accounts Receivable, and interfaces with a City budgeting tool called Govmax. JDE downloads the approved budget each year and aggregates the specific expenditures recorded in its subsystems to compare them against the budget during each budget period.
The GovMax Budget system is used to develop budgets for all approved accounts under the Police Department’s control, including the General Fund, General Capital Investment Program Fund, and Operating Grants and Donations Fund.
Actual expenditures, accruals, and journal entries are all recorded in JDE, and are monitored monthly by the Finance Manager. Monthly budget and expenditure reports are distributed to Chiefs, Section, and Unit Commanders.
The Bellevue Police Department currently maintains the following “cash” funds:
v Investigative Fund – for narcotics purchases, informant payments, or investigative activities
v Flash Fund – flash money for narcotics investigations
Each fund has a written set of procedures governing their operation. Each fund is audited from time-to-time by an internal auditor and on an annual basis by a State Auditor who conducts Bellevue’s annual financial and compliance audits. These audits document any imbalances and/or failures to follow the established procedures, if any, and result in specific plans to correct the identified deficiencies.
Credit Card Use
The use of commercial business (Procards) credit cards and gasoline credit cards issued to the Department by the City of Bellevue Finance Department shall be in accordance with current City ordinances, operational guidelines, and the RCW.
Visa cards are issued by Section and or Unit. The Department’s Financial Manager is the credit card custodian. Each Section or Unit commander is responsible to ensure that card usage guidelines are followed.
Persons using the card are responsible to immediately obtain and submit a credit card receipt to their Section or Unit commander or designee each time the card is used. The receipt shall include a description of the item(s) purchased and authorized user signature. Support paperwork is required that provides the names of all the employees that used the item(s) and the reason for its use.
Commercial gas cards are issued by the Chief of Police or the Chief’s designee to various Department employees. Each employee is responsible for the issued card and will ensure that cards are used on official city business and for:
v Purchasing regular unleaded gas at self-service pumps whenever possible while traveling out-of-town or in emergency situations.
v Ensuring credit card receipts contain the signature of the authorized purchaser, and the city vehicle license number (receipts are required to be turned in).
v Ensuring emergency repairs are limited to $100 and only during those times when the services at the BSC are unavailable. Repairs in excess of $100 must be pre-approved by a Section Commander.
All credit cards expenditures will be reconciled on a monthly basis by the administrative assistants for each of the section/unit that has a credit card.
Independent Audits (CALEA 17.4.3)
RCW 43.09.260 requires that the Washington State Auditor’s Office conduct examinations of the financial affairs of all local governments every year. The State Auditor determines the scope of the audit. The amount of work specific to the Department will fluctuate. All employees involved in the audit process are required to cooperate fully with any State audit.
Inventory and control of Department property is accomplished by the following methods:
v Vehicles and machinery having an original cost of $5,000 or more are tracked by the City’s Equipment Rental Fund (MERF). Items in this category are purchased and used by individual departments using specifically appropriated funds. After purchase, the ownership of the item is turned over to the Equipment Rental Fund that subsequently tracks and maintains the item in coordination with the City Purchasing Department.
v Portable and mobile radios, radar units, and any other type of electronic equipment costing over $1,000 are tracked by the Electronic Equipment Rental Fund (EERF). Items in this category are purchased and used by individual departments using specifically appropriated funds. After purchase, ownership of an item is turned over to the Equipment Rental Fund that subsequently tracks and maintains the item in coordination with the City Purchasing Department.
v The City also maintains a “Small and Attractive Inventory” policy which specifies that any durable and portable asset worth over $300 that is either a potential high-risk loss (safety items like police weapons, tasers, etc.) or high-likelihood of loss (iPads, laptops, radios, etc.) must be separately inventoried and tracked on a regular basis. Section and Unit Commanders are responsible for tracking these assets, under the overall coordination of the Finance Manager.
Other City assets not directly covered by the above methods are tracked by the commanders of the Section or Unit that purchased them.