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MANAGING THE DRUG FUND Municipal Technical Advisory Service County Technical Assistance Service Rex Barton MANAGING THE DRUG FUND Municipal Technical Advisory Service County Technical Assistance Service Rex Barton Terry Hazard Ralph Cross Steve Walker

Housekeeping • • Registration forms AND sign-in forms Introduce yourself Fire exits? Breaks Ask Housekeeping • • Registration forms AND sign-in forms Introduce yourself Fire exits? Breaks Ask Questions now? Pre-test

Pre-test 1. All revenues from drug fines are deposited in the “drug fund. ” Pre-test 1. All revenues from drug fines are deposited in the “drug fund. ” T/F 2. Revenues from the sale of vehicles forfeited to the city as a result of being used to transport or sell drugs go to the “drug fund. ” T/F 3. Revenues from the sale of vehicles seized for second or subsequent offense DUI go to the “drug fund. ” T/F

Pre-test 4. Revenues from the sale of vehicles seized for Driving on a Revoked Pre-test 4. Revenues from the sale of vehicles seized for Driving on a Revoked Drivers License go to the “drug fund. ” T/F 5. The “drug fund” is under the control of the city recorder/trustee. T/F 6. Funds from the “drug fund” may be appropriated to local drug treatment programs. T/F

Pre-test 7. The “drug fund” can be used to buy dog food and veterinary Pre-test 7. The “drug fund” can be used to buy dog food and veterinary services for the drug dog. T/F 8. The “drug fund” can be used to purchase handguns for patrol officers. T/F 9. A drug agent (officer) must create a written receipt for every transaction with an informant. T/F 10. The “drug fund” budget must be approved by the District Attorney

The “Drug Fund” • The “drug fund” is a special revenue account. – Similar The “Drug Fund” • The “drug fund” is a special revenue account. – Similar to solid waste fund account or street aid fund account. – It is under the control of the city recorder/trustee !! • Confidential expenditures are made from a separate account (confidential account).

Sources of Revenue • Fines from drug offenses – 50% of the fine goes Sources of Revenue • Fines from drug offenses – 50% of the fine goes to the drug fund (special revenue account). – 50% of the fine goes to the General Fund. • Forfeited cash and the proceeds from the sale of forfeited property. • Donations. • Appropriations from governing body.

FINES 50% FORFEITED CASH AND THE PROCEEDS FROM THE SALE OF FORFEITED PROPERTY DONATIONS FINES 50% FORFEITED CASH AND THE PROCEEDS FROM THE SALE OF FORFEITED PROPERTY DONATIONS SPECIAL REVENUE ACCOUNT (City Recorder/Trustee) 50% GENERAL FUND APPROPRIATIONS

LEGITIMATE EXPENDITURES • Local Drug Treatment Programs • Drug Education Programs • Drug Enforcement LEGITIMATE EXPENDITURES • Local Drug Treatment Programs • Drug Education Programs • Drug Enforcement – Operational expenses – Confidential expenses • Non-recurring General Law Enforcement Expenditures • Automated Fingerprint Machines

DRUG ENFORCEMENT • Operational – Automobiles for Drug Investigators – Maintenance and Operational Expenditures DRUG ENFORCEMENT • Operational – Automobiles for Drug Investigators – Maintenance and Operational Expenditures for drug officers automobile – Telephone Charges, including cellular charges – Office Supplies and Office Equipment for Drug Investigation Officers – Drug Identification Kits For Drug Investigators and Patrol officers

DRUG ENFORCEMENT (cont) • Operational (cont) – Drug Enforcement Training – Drug Dogs and DRUG ENFORCEMENT (cont) • Operational (cont) – Drug Enforcement Training – Drug Dogs and Their Maintenance, Including Feed and Veterinary Service • General Drug Enforcement Expenditures Are Not Confidential – Must follow city/county purchasing guidelines

NON-RECURRING GENERAL LAW ENFORCEMENT • Not Drug Investigation related • Expenditures: – Patrol or NON-RECURRING GENERAL LAW ENFORCEMENT • Not Drug Investigation related • Expenditures: – Patrol or administrative vehicles – Blue lights, sirens, radios, and radar units – Video cameras – Handguns, but not ammunition – Fax machine or copier

NON-RECURRING GENERAL LAW ENFORCEMENT (cont) • Expenditures (cont) – Cellular telephones for general law NON-RECURRING GENERAL LAW ENFORCEMENT (cont) • Expenditures (cont) – Cellular telephones for general law enforcement or administrative personnel – Patrol Dogs (non-drug dogs), but not feed or veterinary services

AUTOMATED FINGERPRINT MACHINES • Must set aside 20% of drug fund revenues until machine AUTOMATED FINGERPRINT MACHINES • Must set aside 20% of drug fund revenues until machine is purchased or have an agreement with another agency (having a machine) • After purchase or agreement, may use 20% of revenues to pay for line charges and maintenance

DONATIONS • Any charitable donation must follow state law • Cities – TCA 6 DONATIONS • Any charitable donation must follow state law • Cities – TCA 6 -54 -111 • Counties – TCA 5 -9 -109

DONATIONS, Generally speaking • Must be a 501(c)(4) or (6) organizations • Must provide DONATIONS, Generally speaking • Must be a 501(c)(4) or (6) organizations • Must provide financial reports, including audit, to government • Funds for non-profits other than charitable organizations may be made once notices have been published in a newspaper of general circulation, specifying amount and purpose

PROCEDURES PROCEDURES

SPECIAL REVENUE ACCOUNT • Under the control of the Recorder/Trustee • Budget for drug SPECIAL REVENUE ACCOUNT • Under the control of the Recorder/Trustee • Budget for drug fund approved annually • Except confidential expenditures, MUST follow city/county purchasing guidelines • Confidential Expenditures MUST follow Comptroller’s guidelines

FINES FORFEITED CASH AND THE PROCEEDS FROM THE SALE OF FORFEITED PROPERTY DONATIONS APPROPRIATIONS FINES FORFEITED CASH AND THE PROCEEDS FROM THE SALE OF FORFEITED PROPERTY DONATIONS APPROPRIATIONS SPECIAL REVENUE 50% ACCOUNT (City Recorder/Trustee) 50% GENERAL FUND CONFIDENTIAL ACCOUNT

SPECIAL REVENUE ACCOUNT (City Recorder/Trustee) Expenditures Must Follow Purchasing Guidelines CONFIDENTIAL ACCOUNT Expenditures Must SPECIAL REVENUE ACCOUNT (City Recorder/Trustee) Expenditures Must Follow Purchasing Guidelines CONFIDENTIAL ACCOUNT Expenditures Must Follow Comptroller’s Guidelines

AND NOW……. . My friend, Ralph AND NOW……. . My friend, Ralph

Separate Checking Account? ? Purchasing Guidelines? ? Separate Checking Account? ? Purchasing Guidelines? ?

General Fund Gas Fund State Street Aid Spec Rev Fund How many checking accounts General Fund Gas Fund State Street Aid Spec Rev Fund How many checking accounts do we actually need? Solid Waste Fund Drug Fund Water Fund

A “Fund” is defined as: • A self balancing set of accounts; • A A “Fund” is defined as: • A self balancing set of accounts; • A record of all cash, revenue, and other financial resources; • A record of all disbursements, expenditures, liabilities, and reserves or balances.

Given that definition, is a fund required to have it’s own checking account? No. Given that definition, is a fund required to have it’s own checking account? No. Is it probably a good idea? Yes. Why?

Using one checking account for all funds is certainly authorized - - however - Using one checking account for all funds is certainly authorized - - however - by definition, the account groups must be kept separately - - including - cash balances in each fund. Reconciling one checking account for all funds will be more difficult.

Why is the discussion of checking accounts important in the context of this class? Why is the discussion of checking accounts important in the context of this class? To emphasize the point that a fund a checking account have distinct functions and the terms are not to be used interchangeably.

The municipal “Drug Fund”, by statute, is under the control of the City Recorder The municipal “Drug Fund”, by statute, is under the control of the City Recorder whether it has a separate checking account or not.

The “Confidential Checking Account”, authorized by the Comptroller in the Procedures for Handling Cash The “Confidential Checking Account”, authorized by the Comptroller in the Procedures for Handling Cash Transactions Related to Undercover Investigative Operations of County and Municipal Drug Enforcement Programs, is under the control of the Police Chief or Sheriff.

Purchasing Procedures The Drug Fund, like any other fund of the municipality or county, Purchasing Procedures The Drug Fund, like any other fund of the municipality or county, is required to comply with municipal or county purchasing procedures.

Purchasing Procedures • Purchasing procedures may be found in: – Municipal Charter – Purchasing Purchasing Procedures • Purchasing procedures may be found in: – Municipal Charter – Purchasing Ordinances • If those are silent on the issue, you fall under the 1983 Municipal Purchasing Law.

Purchasing Procedures • Purchasing limits prescribed by the 1983 Municipal Purchasing Law: –$ 0 Purchasing Procedures • Purchasing limits prescribed by the 1983 Municipal Purchasing Law: –$ 0 to $1, 000 = Direct Purchase – $1, 000 to $2, 500 = 3 Competitive Quotes – $2, 500 and above = Competitive Bidding • Municipalities are authorized to lower the amount for competitive bidding below $2, 500 or increase it up to $10, 000.

Purchasing Procedures Purchases, leases or lease-purchases of less than $2, 500 don’t have to Purchasing Procedures Purchases, leases or lease-purchases of less than $2, 500 don’t have to be advertised. Unless specifically exempt, all purchases, leases, or lease-purchases of like or related items bought during the fiscal year totaling more than $2500 must be publicly advertised. Allowable exemptions, when bought in the open market, include fuel and fuel products and perishable goods.

Purchasing Procedures • The 1983 Municipal Purchasing Law exempts municipalities from competitive bidding requirements Purchasing Procedures • The 1983 Municipal Purchasing Law exempts municipalities from competitive bidding requirements when: – Purchasing real property; – Purchasing from a sole source; – Emergency purchases are required.

Purchasing Procedures • Other General Laws on Purchasing include: – Authorization to make purchases Purchasing Procedures • Other General Laws on Purchasing include: – Authorization to make purchases from the State contract without bidding; – Purchasing from other governments without bidding as long as the selling entity met it’s purchasing requirements; – Purchase at public auctions.

Purchasing Procedures • Purchasing requirements are complicated. • If you don’t know what to Purchasing Procedures • Purchasing requirements are complicated. • If you don’t know what to do, ask for help.

And now, the county side of accounting and purchasing…. And now, the county side of accounting and purchasing….

CONFIDENTIAL ACCOUNT CONFIDENTIAL ACCOUNT

CONFIDENTIAL EXPENDITURES • Confidential Expenditures – Payments made to an informant – Payments made CONFIDENTIAL EXPENDITURES • Confidential Expenditures – Payments made to an informant – Payments made to an undercover agent – Money spent to actually purchase drugs as part of an investigation – Gasoline or maintenance for undercover vehicle or informant’s vehicle • Must follow Comptroller’s Guidelines

DOCUMENTATION • Documentation for every exchange of funds • Custodian: – Exchanges from or DOCUMENTATION • Documentation for every exchange of funds • Custodian: – Exchanges from or to Recorder/Trustee – Exchanges to or from agents • Agents: – Every exchange of funds, and – Receipt from informant, witnessed

Audit Logs (Balance Ledger) • Custodian: – “Custodian’s Activity Log for Confidential Transactions” Balance Audit Logs (Balance Ledger) • Custodian: – “Custodian’s Activity Log for Confidential Transactions” Balance sheet • Agent: – “Agent’s Activity Log for all Confidential Funds” Balance Sheet – “Summary Informant Log”, for each informant

SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 CASH Agent A-4 Transaction SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 CASH Agent A-4 Transaction A-4 A-5 Informant

SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-1 A-7 R-2 R-3 SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-1 A-7 R-2 R-3 CASH Agent A-4 Transaction A-4 A-5 Informant

SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-3 A-6 A-1 A-7 SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-3 A-6 A-1 A-7 R-2 R-3 CASH Agent A-4 Transaction A-4 A-5 Informant

SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-1 A-7 Custodian’s Activity Log SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-1 A-7 Custodian’s Activity Log for Confidential Funds Confidential Fund Monthly Reconciliation Report R-2 R-3 Quarterly Report

CONFIDENTIAL ACCOUNT Police Chief/Custodian A-2 A-3: Agents Activity Log for Confidential Funds A-3 A-6: CONFIDENTIAL ACCOUNT Police Chief/Custodian A-2 A-3: Agents Activity Log for Confidential Funds A-3 A-6: Summary Informant Payment Log CASH Agent A-4 Transaction A-4 A-5 Informant

SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-3 A-6 A-1 A-7 SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-3 A-6 A-1 A-7 R-2 R-3 CASH Agent A-4 Transaction A-4 A-5 Informant

CONFIDENTIAL FUNDS EXERCISE CONFIDENTIAL FUNDS EXERCISE

SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-3 A-6 A-1 A-7 SPECIAL REVENUE FUND City Recorder/Trustee R-1 CONFIDENTIAL ACCOUNT Chief/Sheriff/Custodian A-2 A-3 A-6 A-1 A-7 R-2 R-3 CASH Agent A-4 Transaction A-4 A-5 Informant

Managing informants? Best Practices Managing informants? Best Practices

Managing Informants • Criminal history for all informants? Update? • Command approval? • Documentation Managing Informants • Criminal history for all informants? Update? • Command approval? • Documentation of informant activity history? • Correlate informant activity to arrests and convictions?

Post-test Post-test

Post-test 1. All revenues from drug fines are deposited in the “drug fund. ” Post-test 1. All revenues from drug fines are deposited in the “drug fund. ” T/F 2. Revenues from the sale of vehicles forfeited to the city as a result of being used to transport or sell drugs go to the “drug fund. ” T/F 3. Revenues from the sale of vehicles seized for second or subsequent offense DUI go to the “drug fund. ” T/F

Post-test 4. Revenues from the sale of vehicles seized for Driving on a Revoked Post-test 4. Revenues from the sale of vehicles seized for Driving on a Revoked Drivers License go to the “drug fund. ” T/F 5. The “drug fund” is under the control of the city recorder. T/F 6. Funds from the “drug fund” may be appropriated to local drug treatment programs. T/F

Post-test 7. The “drug fund” can be used to buy dog food and veterinary Post-test 7. The “drug fund” can be used to buy dog food and veterinary services for the drug dog. T/F 8. The “drug fund” can be used to purchase handguns for patrol officers. T/F 9. A drug agent (officer) must create a written receipt for every transaction with an informant. T/F 10. The “drug fund” budget must be approved by the District Attorney

RESOURCES Municipal Technical Advisory Service www. mtas. tennessee. edu Rex Barton (865) 974 -0411 RESOURCES Municipal Technical Advisory Service www. mtas. tennessee. edu Rex Barton (865) 974 -0411 rex. [email protected] edu Ralph Cross (615) 532 -4946 ralph. [email protected] edu Division of Municipal Audit (615) 401 -7871

RESOURCES County Technical Assistance Service www. ctas. tennessee. edu Terry Hazard (615) 532 -3555 RESOURCES County Technical Assistance Service www. ctas. tennessee. edu Terry Hazard (615) 532 -3555 [email protected] edu Steve Walker (615) 532 -3555 [email protected] edu Division of County Audit (615) 401 -7841

COUNTY STUDENTS Be sure and get your COCTP information and forms before you leave COUNTY STUDENTS Be sure and get your COCTP information and forms before you leave