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ConfidentialFund Guide
ByrneJusticeAssistanceGrant(JAG)
Planning,Grants,andResearch IdahoStatePolice
ConfidentialFundsRequirements
As stated, other federal funds require reasonable levels of protection against abuse or misuse, but confidential funds impose far more stringent requirements on subgrantee management systems. Prior approval is required for all recipients of these funds, including all members of task forces, and must be basedonafindingthattheyareareasonableandnecessaryelementofprojectoperations. In this regard, the approving authority at each subgrantee level must also ensure that the controls over disbursement of confidential funds are adequate to safeguard against the misuse of these funds. The followingspecificdesignfeaturesarerequiredofallrecipientsofconfidentialfunds: 1. ConfidentialFundsCertification Asignedcertificationthattheprojectdirectorandunitsupervisorhaveread,understand,andagree to abide by these provisions is required from all recipients of confidential funds. The signed certificationmustbesubmittedbytheoriginalsubgranteeatthetimeofgrantapplicationaswellas by task force agencies when funds are requested. Procedures must be in place prior to the expenditure of any confidential funds. The Subgrantee Confidential Fund Certification form is includedinAppendix2. 2. WrittenProcedures Eachsubgrantprojectauthorizedtodisburseconfidentialfundsmustdevelopandfollowwritten internalprocedureswhichincorporatethefollowingelements,ataminimum.Deviationsfromthese elementsmustreceivepriorapprovalfromPGR. a.ImprestFund Thefundsauthorizedforconfidentialexpendituresmustresideinanimprestfundwhichis controlled by a bonded cashier. An imprest fund is essentially a dedicated fund for advancesofconfidentialmonies. b.AdvanceofFunds Thesupervisoroftheunittowhichtheimprestfundisassignedistheauthorizationsource foralladvancesofconfidentialfunds.Authorizationforfundwithdrawalmustbeinwritten formandmustincludethecasenumberorotherreference.Inaddition,theauthorization must include the amount of expenditures or fund usage, specify the information to be received,andthenameoftheofficeroragentrequestingthefunds.InallP/Ipurchasesthe assumed/code name of the informant must also be included. In those P/E or P/S cases whichinvolvetheuseofaninformant,theassumed/codenamemustalsobeincluded.
c.AdditionalCashierResponsibilities Theimprestfundcashiermustmaintainaconfidentialfundactivitylog,whichisasummary documentforallpaymentsmadefromorreturnedtotheimprestfund.Anexampleofthe Confidential Fund Activity Log is provided in Appendix 2. The cashier will also provide financialdatatotheprojectfinancialofficerorprojectdirectortoenabletheircompletion ofthequarterlyreconciliation. d.InformantFiles Informantfilesareconfidentialfilesofthetruenames,assumednames,andsignaturesof all informants to whom payments of confidential expenditures have been made. To the extent possible, pictures and/or fingerprints of the informant payee(s) must also be maintained.IntheRISSProgram(seeSectione)theinformantfilesaretobemaintainedat thememberagenciesonly.Projectheadquartersmaymaintaincasefiles.Formoredetails regardinginformantfilerequirements,seepage6. e.RegionalInformationSharingSystems(RISS)Programhttp://www.riss.net/ RISS is a national federally funded program of regionally oriented services designed to enhancetheabilityoflocal,State,Federal,andtribalcriminaljusticeagenciesto: f.CashRequests/Receipts/Reconciliation The officer or agent seeking a confidential fund payment will complete the appropriate portion of the Cash Request/Receipt/Reconciliation form, obtain authorization from the unitsupervisor,andpresentittotheimprestfundcashierforpayment.Theimprestfund cashier will complete his/her portion of the request/receipt form prior to making a confidentialpayment.Followingthetransaction,butnomorethan10daysafterreceiptof theadvancepayment,theofficeroragentmustpresentacompletedexpensevoucherand assistinthecompletionofthetransactioninconjunctionwiththeimprestfundcashier. Forsecuritypurposes,theremustbea48hourlimitontheamountoftimeforwhich fundsadvancedforP/E,P/I,orP/Sexpendituresmaybeheldoutstanding.Inthecaseof confidentialfundsissuedtoataskforcememberbythesubgranteeagency,theclock startswhenthememberagencyscashiermakesthedisbursementtotheofficeror agentonthecase. Identify, target, and remove criminal conspiracies and activities spanning multi jurisdictional,multistate,andsometimesinternationalboundaries. Facilitaterapidexchangeandsharingofinformationamongtheagenciespertaining toknownsuspectedcriminalsorcriminalactivity. Enhancecoordinationandcommunicationamongagenciesthatareinpursuitof criminalconspiraciesdeterminedtobeinterjurisdictionalinnature.
Ifitbecomesapparentatanypointwithinthe48hourperiodthatthefundswillnotbe used,thefundsmustbereturnedtotheadvancingcashierassoonaspossible.Awritten extensiontothe48hourlimitmustbegrantedbythelevelofmanagementthat approvedtheadvance. Extensionsaregenerallylimitedtonomorethananadditional48hours.Recipientsmust consultwiththeprojectdirectorpriortodeterminingthefinalcourseofaction.Beyond thistimeperiod,thefundsmustbereturnedandreadvancedifnecessary.Factorsto consideringrantinganextensionaretheamountoffundsinvolved,safeguardingof funds,lengthofextensionrequired,andimportanceoftheexpenditure. Regardlessofcircumstances,within48hoursoftheadvance,thefundcashiermustbe presentedwitheithertheunexpendedfunds;anexecutedreceiptforP/I,P/E,orP/Sor writtennotificationbymanagementthatanextensionhasbeengranted.AsampleCash Request/Receipt/ReconciliationformisincludedinAppendix2. g.InformantPayeeReceipt An Informant Payee Receipt must identify the exactamountpaidtoandreceivedbythe informantonthedateoftheactualtransaction.Cumulativeoranticipatoryreceiptsarenot permitted.Oncethereceipthasbeencompleted,noalterationisallowed.Theofficeror agent preparing the receipt must ensure that it contains the following information, at a minimum: Thenameofagency/jurisdiction; Adescriptionoftheinformationreceived; Theamountofpayment,bothinnumericalandwordform; Thedateonwhichthepaymentwasmade; Thesignatureoftheinformantpayee; Thesignatureofthecaseofficeroragentmakingpayment; Thesignatureofatleastoneotherofficerwitnessingthepayment;and Thesignatureofthefirstlinesupervisorauthorizingandcertifyingthepayment.
AsampleInformantPayeeReceiptformisincludedinAppendix2. h.ReviewandCertificationforP/IExpenditures Thesignedreceiptfromtheinformantpayeewithamemorandumdetailingtheinformation receivedmustbeforwardedtotheofficeroragentincharge. The officer or agent in charge will compare the signatures, evaluate the information received in relation to the expense incurred and make any explanatory remarks on the reportoftheofficeroragentwhomadetheexpenditure,andwillensurethatthereceiptis retainedintheinformantfile.
i.RecordofConfidentialFundUsage The nature of confidential funds usage requires the subgrantee to examine each expenditure to determine the degree to which the funds benefit investigations or other projectgoals.AmechanismdesignedforthispurposeistheRecordofConfidentialFund UsageformincludedinAppendix2.Thisrecordallowstheprojectdirectortodescribethe detailsofeachconfidentialfundtransaction,andprovidesabasisfortheanalysisrequired in the quarterly reconciliation described below. This report must be retained and made availableforreviewuponrequest. j.ConfidentialFundQuarterlyReconciliationReport Theprojectdirectormustprepareaquarterlyreconciliationreportontheimprestfundfor thedurationoftheproject'sfederalfunding.ThereportshouldnotbeforwardedtoPGR, butwillbereviewedduringonsitecompliancereviews,unlessotherwiserequested. Thisreportincludesbasicfundfinancialdata,aswellasananalysisoftheinvestigativevalue offundsused,i.e.didtheinformationcontributeslightlytotheinvestigationeffort,didit contributesubstantially,ornotatall? Beyondbecominganadditionalsourcedocument,thisreportwillprovidethesubgrantee withatooltodeterminetheongoingvalueofinformantinformation. Inmostcasesthisreconciliationreportwillbecompletedbytheprojectdirectororhis/her designee, with financial input from the project financial officer, and/or the imprest fund cashier.AsampleofaQuarterlyReconciliationReportisincludedinAppendix2. k.DuplicationofServices Acriticalconsiderationforsubgranteesutilizingconfidentialfundsisavoidingthepotential duplicationofinformantpaymentsforthesameservices,evidence,orinformation.Thisis ofparticularconcerntomultijurisdictionaltaskforcesinwhichseveralagenciesmaybe involvedinthedevelopmentofcases.TheInformantAgreement,includedinAppendix2, clearlyprohibitstheinformantfromreceivingduplicatepayments.Theprojectdirectorand his/her officers or agents must exercise constant vigilance as they engage in subgrantee activitiestoensureduplicationofpaymentsdoesnotoccur. l.RecordsRetentionandAudit Each subgrantee expending confidential funds must retain all necessary records for no fewer than three (3) years after the final subgrantee reports have been approved. This threeyear period may be extended if an audit resolution process for any or all of the subgranteefundsisincomplete.Allrecordsrelatingtotheuseofconfidentialfundsmust bemadeavailableforreviewbyauthorizedfederalofficialsorPGRwiththesoleexception ofthetruenamesofinformants.
InformantFileSecurityandMaintenance
Aseparatefilemustbeestablishedforeachinformantforaccountingpurposes. Informantfilesmustbekeptinaseparateandsecurestoragefacilityandundertheexclusivecontrol oftheprojectdirector,manager,oranemployeedesignatedbyhim/her. Thefacilitymustbelockedatalltimeswhenunattended. Accesstothesefilesmustbelimitedtothoseemployeeswhohaveanecessaryandlegitimateneed. Aninformantfilemustnotleaveitsimmediateareawithinthestoragefacility,exceptforreviewby amanagementofficialorthehandlingagent,andmustbereturnedpriortothecloseofbusinesson thedayofitsreview. Signout logs must be kept indicating the date, informant number, time in and out, and the signatureofthepersonreviewingthefile.
Eachfilemustincludethefollowingdocumentation: InformantPaymentRecordeasilyaccessibleontopofthefile.Thisrecordprovidesasummaryof informantpayments. InformantEstablishmentRecord,includingcompleteidentifyingandlocatingdata,plusanyother documentsconnectedwiththeinformantsestablishment. Current photograph and fingerprint card (or Federal Bureau of Investigation [FBI]/State criminal identificationnumber). Agreementwithcooperatingindividual. ReceiptsforP/I. Copiesofalldebriefingreports(exceptfortheheadquarterscasefile). Copiesofcaseinitiationreportsshowingtheuseofaninformant(exceptfortheheadquarterscase file). Copies of statements signed by the informant (unsigned copies will be placed in appropriate investigativefiles). Anyadministrativecorrespondencepertainingtotheinformant,includingdocumentationofany representationsmadeonhis/herbehalforanyothernonmonetaryconsiderationsfurnished. Anydeactivationreportordeclarationofanunsatisfactoryinformant.
ProceduralSafeguardsforConfidentialFunds
In exercising his/her authority to approve these expenditures, the unit supervisor must consider the significanceoftheinvestigation,theneedforthisexpendituretofurtherthatinvestigation,andanticipated expendituresneededforotherinvestigations. FundsforP/E,P/I,orP/Sexpendituresshouldbeadvancedtotheofficeroragentforaspecificpurpose.If they are not expended for that purpose, they must be returned to the cashier. All flash roll amounts advancedmustbereturnedtothecashier,withtheexceptionofthosecasesinwhichtheofficeroragent iscompelledtoexpendsomeportionofthesefundstofurtherthecauseoftheinvestigation.Ifsuchcases occur, the officer or agent must provide an appropriate level of documentation for the unplanned expenditureashe/shecompletesthefundreconciliationprocess. Funds advanced for a specific purpose must not be used for another purpose without a return and reauthorizationforthenewpurpose. Whennotendangeringthesafetyoftheofficer,agent,orinformant;P/Sexpendituresneedtobesupported bycanceledtickets,receipts,leaseagreements,orsimilarappropriatedocuments.Ifnotavailable,theunit supervisororprojectdirectormustprovideabriefmemorandumforrecordstatingthereasonforthelackof documentation.
Appendix1 FLOWCHART
BYRNEJUSTICEASSISTANCEGRANT(JAG) CONFIDENTIALFUNDFLOWCHART
FUNDCERTIFICATIONCOMPLETED IMPRESTFUNDESTABLISHED CASHIERBONDED
INFORMANTFILESESTABLISHED
INFORMANTAGREEMENTSCOMPLETED
CONFIDENTIALFUND ADVANCEFORMCOMPLETED
FLASHROLL
PURCHASEOFSERVICES(P/S)
PURCHASEOFEVIDENCE(P/E)
PURCHASEOFINFORMATION(P/I)
FUNDCASHIERDEVELOPSAND MAINTAINSACTIVITYLOG
RECORDOFCONFIDENTIALFUND USAGEMAINTAINED
PROJECTDIRECTORCOMLETESQUARTERLY RECONCILIATIONREPORT
Appendix2 FORMS
PLANNING,GRANTSANDRESEARCH
SUBGRANTEECONFIDENTIALFUNDCERTIFICATION
This is to certify that I have read, understand, and agree to abide by all of the conditions and requirements for confidential funds as set forth in the Edward Byrne Memorial Assistance Grant Confidential Fund Guide published and provided by the Idaho State Police Planning, GrantsandResearchSection.
SubgranteeAgencyName
SubgrantNumber
ProjectDirectorSignature
DateofSignature
UnitSupervisorSignature
DateofSignature
CONFIDENTIALFUND
ACTIVITYLOG
SubgranteeAgencyName: SubgrantNumber:
CashierName: FundBeginningBalance:
Date
*Transaction TypeCode
SourceorPayee
Check Number
CheckDate
Transaction Amount
FundBalance
*TransactionTypeCodes:
CONFIDENTIALFUNDADVANCE
CASHREQUEST/RECEIPT/RECONCILIATIONFORM
I. OFFICER/AGENTREQUEST DateofRequest:
DateofSignature:
Check#
INFORMANTPAYEERECEIPT
CaseorReferenceNumber:
Forandinconsiderationofthesaleanddeliverytothe
(AgencyName)
of:
Services
Evidence
Information
describedasfollows:
Iherebyacknowledgereceiptof
(Numerals) (N l)
(
(Words) (W d)
) paidtome
on
(DateofPayment)
Signature(Informant/Payee)
Signature(Witness)
Signature(Officer/Agent)
Signature(AuthorizingSupervisor)
CONFIDENTIALFUND
RECORDOFUSAGE
I.PAYMENT/FUNDUSEINFORMATION InformantAssumedName: Wasanimprestfundadvanceprovided: No Yes IDNumber: Amount: CaseNumber:
II.EXPENDITURE/FUNDUSEDETAILSANDRESULTSOBTAINED: Foreachexpenditureorfundusagetype,indicatedates,details,amountsandresults Expenditure/FundUseType PurchaseofServices/FlashRoll(P/S) Date Details Amount Results Supportedinformant'sefforts Keptinformantactive Other(Describe)
Officer/AgentName(Print)
ApprovingAuthorityName(Print)
OfficerSignature
Date
ApprovingAuthoritySignature
Date
CONFIDENTIALFUND
QUARTERLYRECONCILIATION
I. FUNDRECONCILATION ReportingQuarter:
SubgrantNumber:
QuarterBeginningBalance:
ExpensesthisQuarter:
QuarterEndingBalance:
II.
CONFIDENTIALFUNDTRANSACTIONANAYSIS:
Provide a narrative description of confidential funds utilized during the reporting quarter. This narrative should focus on the investigative value derived from expenditures. Use additional sheets as necessary:
ProjectDirectorSignature
Date
CONFIDENTIALFUND
INFORMANTAGREEMENT
It is understood and agreed that any funds advanced to the informant herein named are provided for the purposes described below. The informant further agrees to provide, to the best of his or her ability, the evidence, information, or services described in this agreement and will not accept duplicate paymentsfromanyotherentitytoprovidethesameevidence,information,orservices. Furthermore, it is understood that funds issued for these stated purposes are the property of the agency named below, provided by the U.S. Department of Justice through the Idaho State Police, and anymisuseofthesamebytheinformantwillrendertheinformantliabletoprosecution. Itisfurtherunderstoodthattheinformantentersintothisagreementfreelyandwithoutcoercion.
Descriptionofevidence,information,orservicestobeprovidedbytheinformant:
InformantName
InformantSignature
Date
AgencyName
AgencyAddress(Street,City,StateandZipCode)
Officer/AgentName
Officer/AgentSignature
Date
WitnessName
WitnessSignature
Date