G.O. 2.10 Fiscal Management

Establishes formal, written guidance for fiscal management within the Norwich Police Department (NPD).
Ensures all financial activity complies with the Town of Norwich Charter, ordinances, and recognized standards (POSTC; CT Standards referenced throughout).
Clarifies that the order is strictly for departmental administration; violations may lead to internal discipline but do not raise civil-liability standards in court.

All NPD financial transactions must be handled responsibly and transparently.
Chief of Police holds ultimate fiscal authority, working in concert with the Town Finance Department.
General Fund and Parking Fund cash‐receipt activities must follow “Cash Receipt Procedures” (Appendix A).

Chief of Police
- Overall fiscal oversight.
- Approves final budget recommendations and supplemental/emergency requests.
- May delegate coordination tasks but retains signing authority for requisitions/purchase orders.
Division Commanders (Command-level participation)
- Submit annual projections of needs/expenses each December.
- Participate actively in formulating the agency budget.
Executive Assistant / Executive Officer (often titled “Administrator”)
- Monitors MUNIS accounting system.
- Prepares financial statements on departmental cash accounts.
- Oversees non-cash purchasing workflows.
Detective Administrative Lieutenant & Property Officer
- Manage seized-cash deposits and documentation.
Detective Bureau Commander
- Controls narcotics-buy-money ledger; conducts quarterly audits with Finance.

December: Each division/unit prepares detailed projections for the forthcoming fiscal year.
Completed budget request ➜ Finance Department ➜ First Selectman/Mayor/City Manager ➜ City Council approval.
Chief (or designee) signs all requisitions and purchase orders.

Key data maintained:
- Initial appropriations (budgeted amounts).
- Current balances.
- Expenditures & encumbrances (reviewed quarterly & by budget period).
- Unencumbered (available) balances.
Executive Assistant cross-checks internal balances with Town Finance records to ensure alignment.

Chief (via City Manager) guarantees payroll integrity:
- $\text{(a)}$ Number & type of each authorized position.
- $\text{(b)}$ Organizational location of each position.
- $\text{(c)}$ Filled vs. vacant status.

Cash kept in locked cashbox inside locked drawer; receipts issued when practical.
End-of-day procedure: cashbox contents secured in Records safe; office locked.
Pistol permit checks attached to application packet until approval/denial; upon approval, forwarded to Finance for deposit.
At least weekly (or as volume dictates) an Excel “Transmittal” form with all cash/cheques is sent to Finance ➜ Finance signs & returns copy.

All parking fines normally paid directly to Parking Commission.
Any mail-in payments received at NPD routed to Parking Commission immediately.
Daily business-day routine:
- Parking Commission representative empties lobby lockbox.
- Deposits sent to Finance Department the same day for correct account posting.

Cash evidence either:
- Deposited directly into Town escrow account, or
- Delivered physically to Finance for deposit.
Deposit slip must list name, case number, property report number.
Release procedure:
- Chief authorizes Finance to issue check to rightful owner/entity.
- Check routed back through NPD; distribution documented (date, amount, recipient).
Finance reconciles escrow account monthly per internal controls.

Detective Bureau Commander maintains master ledger (running balance, all debits/credits).
Quarterly joint audit performed by Detective Commander & City Finance Department.

Executive Assistant prepares routine statements for all departmental cash accounts.

Individuals permitted to accept cash:
- Supervisors/designees (bond money, miscellaneous payments ➜ transfer to Records).
- Detective Administrative Lieutenant / Property Officer (seized property).
- Records staff (parking tickets, permits, reports).
Disbursement authority (≤ $50.00$ per transaction):
- Executive Assistant.
- Chief of Police.
Any cash purchase > $50.00$ requires explicit Chief approval.

Executive Assistant verifies:
- Proper account selection prior to purchase orders.
- Funding availability in each account.
- Completion of paperwork in accordance with Town Purchasing Procedures.
Continuous reconciliation of departmental and Finance-office balances.

Finance Department conducts at least one comprehensive audit annually, as mandated by the Town Charter.

Chief may authorize emergency acquisition of equipment/services without normal bid cycle.

All receipts couriered to Finance same day; Finance provides stamped receipt copy.
Bank receipt affixed to department deposit form; data entered into MUNIS.
Finance performs monthly bank-statement reconciliation; departments also reconcile monthly to verify proper line-item posting.

Complus software handles ticket, violation, and permit processing.
Police personnel perform daily uploads.
Complus mails weekly collections (ticket/violation checks and permit checks arrive separately) directly to Finance with supporting reports.
Same-day Finance deposit ➜ data entry into MUNIS.
Monthly reconciliations by Finance; Police Department likewise reviews MUNIS to ensure accurate posting.
Over-the-counter ticket/permit payments taken by NPD are forwarded to Finance for deposit into Railroad Parking Fund; Finance returns copy of receipt.

POSTC / CT Standards cited within document:
- $1.10.6$ (Cash handling & audit controls).
- $2.4.1$ , $2.4.5$ , $2.4.6$ , $2.4.7$ (Budgeting, purchasing, property control).
- $3.3.14–3.3.16$ (Accounting system, position control, audits).
Margin comments note explicit subsection compliance (e.g., "CT STD 2.4.6 e").

Policy is an internal administrative directive; does not create higher legal duty to third parties.
Administrative violations may lead to departmental sanctions; unlawful acts are subject to civil or criminal proceedings.