The Honolulu Police Department’s fiscal
management practices shall be consistent
with applicable federal, state, and county
laws and generally accepted accounting principles.

FISCAL MANAGEMENT RESPONSIBILITY

A. As provided by the Revised Charter
of the City and County of Honolulu, the
Chief of Police shall have the authority
and responsibility for the fiscal management
of the department.

B. While the Chief of Police retains the
ultimate responsibility and accountability for
the department’s fiscal matters, fiscal management
functions are delegated to the commander of the
Finance Division (fiscal officer).
FINANCE DIVISION

The Finance Division provides financial
information and fiscal analyses to elements
for their operational efficiency and to help
ensure that they comply with applicable
fiscal management laws, policies, and procedures.
The division shall perform internal audits and
financial analyses as directed by the Chief of
Police. The audits shall include the department’s
special account funds.

The Finance Division performs tasks relating
to accounting, budgeting, purchasing, payroll,
property and supply, and publications. The
following sections outline examples of tasks
in these areas of responsibility:

A. Accounting

1. Provides general fiscal direction to
individuals who are responsible for departmental
programs, projects, and activities.

2. Maintains accurate and timely records
on the status of financial accounts.

3. Performs financial analyses and proposes
solutions to fiscal problems.

4. Provides fiscal projections for financial
planning and controlling the budget.

5. Balances and closes accounts in a timely
manner at termination dates and initiates action
to clear encumbrances and deficits.

6. Reviews reports, verifies or adjusts
internal records, and notifies the Accounting
Division of the Department of Budget and Fiscal
Services (BFS) of apparent discrepancies in such reports.

7. Bills, collects, deposits, and/or
accounts for all receipts.

8. Provides fiscal analyses and financial
information in support of various annual reports.

9. Maintains financial records for grant and contract reports.

B. Budget

1. Provides financial information and fiscal
analyses for (1) elements to prepare their budget
documents and (2) budgets for capital improvement
programs, grants, contracts, etc.

2. Reviews element/staff budget documents
for accuracy (figures and calculations), proper
format, and required content.

3. Prepares budgetary appropriation and
allotment reports.

4. Records and maintains budgetary
appropriations and allotments.

5. Recommends budgetary revisions and
adjustments as appropriate.

C. Purchasing

1. Ensures that requisitions and purchase
orders are accurate and complete.

2. Reviews requisitions and procurements
that exceed the amounts authorized for the department.

3. Ensures that required actions are
taken and prompt responses are made regarding
bills of lading, delivery tags, invoices, and correspondence.

4. Coordinates with the BFS’s Accounting
and Purchasing Divisions so that payments are
made in a timely manner to avoid late charges/interest.

5. Administers contracts to ensure that
vendors perform satisfactorily and the department
fulfills its obligations.

D. Payroll

1. Services all police elements on payroll matters.

2. Prepares deposits, individual financial
inquiries, reimbursements, and revenue collections.

3. Processes payroll/salary adjustments for
industrial and nonindustrial injury cases,
interdepartmental transfers, promotions, demotions,
special assignments, etc.

E. Property and Supply-Related Functions

1. Purchases, receives, warehouses,
inventories, and issues property, equipment,
materials, and supplies for the entire department.

2. Maintains an adequate quantity of
departmental property, equipment, and supplies.

3. Maintains departmental
inventories in the City and County of Honolulu
Enterprise Resource Planning System (C2HERPS).

F. Publications

1. Produces departmental printing projects,
which shall include reviewing camera-ready
materials and recommending changes/improvements.

2. Performs all phases of bindery work,
such as binding, drilling, cutting, padding,
collating, stapling, and folding.

3. Maintains originals of all departmental forms.

4. Prepares necessary production reports.

G. Other Related Functions

1. Certifies the availability of funds.

2. Attends meetings that affect financial accounts.

3. Assists elements with special studies
by providing financial information.