002 Unit Fund

Los Angeles County Sheriff’s Department

PURPOSE:

To establish standardized procedures governing the administration and use of the Inmate Services Bureau (ISB) unit fund. 

SCOPE OF ORDER:

This order shall apply to all personnel assigned to ISB.

POLICY:

The ISB unit fund shall be used solely for the benefit of employees of the bureau and shall not be intermingled with any Department or County monies.  Individual participation in the unit fund is entirely voluntary.

The ISB unit fund is operated by the unit fund committee.  Unit fund committee membership is open to all ISB employees.  Appointments to the committee are made at the sole discretion of the unit commander.

The committee shall consist of a minimum of three members: the fund administrator and two assistant fund administrators.  Additional members may be added to the unit fund committee at the discretion of the unit commander.  Duties not expressly defined in this unit order may be assigned to committee members by the unit commander or fund administrator.

RESPONSIBILITY:

The Unit Commander is responsible for overall administration of the unit fund.  This responsibility encompasses:

• • Reviewing and initialing fund records a minimum of once per quarter;
  • Appointing a unit fund administrator and assistant fund administrators;
  • Approving expenditures over $50.00;
  • Initial receipt of fund bank statements; and
  • Establishing additional regulations needed for further control.

Fund administrators are responsible for:

• Co-signing checks written against the fund account;
• Examining the record of receipts and expenditures at least once per week; initialing the record to show that it has been examined;
• Reviewing the bank statement reconciliation(s) monthly; initialing the reconciliation to indicate the bank balance agrees with the ledger balance;
• Verifying the amount of cash on hand monthly;
• Chairing meetings when a committee is used to administer the affairs of the fund; and
• Other duties consistent with the sound administration of the fund.

Assistant fund administrators are responsible for:

• • Making collections;
  • Recording receipts and disbursements in the fund ledger;
  • Providing monthly, to the fund administrator, a hard copy of the fund ledger for review and signature.  The fund ledger shall include copies of all receipts and disbursements;
  • Retaining the signed and approved hard copies as part of the fund’s permanent record;
  • Co-signing checks written against the fund account;
  • Purchasing supplies required for fund activities;
  • Reconciling the monthly bank statements with the fund ledger;
  • The quarterly posting, in a conspicuous and appropriate area, a copy of the current fund ledger;
  • Manage the Inmate Services Bureau Venmo™ account; and
  • Other duties consistent with the purpose of the fund as delegated by the fund administrator.

SOURCES OF FUNDING:

The unit fund may receive revenue from lawful sources including:

• Voluntary employee contributions;
• Fundraising activities approved by the unit commander; and
• Proceeds from snack sales from the Inmate Services Bureau store.

METHOD OF COLLECTION:

Cash from cash receptors shall be collected and totaled daily.  Cash from periodic donations or collections shall be totaled at the time of receipt.  Totals shall be recorded in a permanent record at the time of collection and the record entry signed by the person making the collection (assistant fund administrator or their designee).  Cash on hand shall be kept in a locked cash box.  The cash box, fund checkbook, and all blank checks shall be kept in the ISB safe located in the Operation Lieutenant’s office.

The ISB unit fund is authorized to take electronic payments via both Zelle™ and Venmo™.  Transfers from the Zelle and Venmo accounts shall occur at the discretion of the fund administrator and shall occur not less than once per calendar month.

BANKING PROCEDURES:

Receipts or expenditures over $50 should be administered through a checking account. The checking account shall require a minimum of two signatures; checks shall not be pre-signed by any of the signatories. 

The checking account for the unit fund shall be jointly held and administered by the fund administrator and at least one other unit fund committee member.  Access to review the account balance and statements shall also be granted to the assistant fund administrator responsible for producing the unit fund ledger.

Changes to the administration of the account shall be made in writing and provided to the bank as soon as reasonably practicable.

AUTHORIZED EXPENDITURES:

Funds may be used for purposes including, but not limited to:

• Employee appreciation and recognition events;
• Retirement, promotion, and farewell functions;
• Condolence flowers or memorial contributions; and
• Other expenditures approved by the Unit Commander;

Expenditures of $50 or more shall require the approval of the Unit Commander.  Expenditures of less than $50 may be authorized by the fund administrator.

UNAUTHORIZED EXPENDITURES:

Use of the unit fund for the following is prohibited:

• Unit supply items; any items which should be properly funded from the unit’s services and supplies account;
• Maintenance of Department equipment; and/or
• Loans/salary advances to employees.