Special account funds obtained from the department’s
Finance Division shall be maintained, controlled,
and reported in accordance with this directive.

USE OF SPECIAL ACCOUNTS

Special account funds are to be used only for
investigative expenses in the City and County
of Honolulu. When possible, regularly budgeted
funds with proper requests and approvals should
be used instead of the special accounts.

PROCEDURE

A. To create an element’s special account,
a Request for Police Special Account, HPD-310
form, must be submitted through channels.

B. Upon receipt of the approved request, the
Finance Division will process a check and
notify the requester upon preparation of the check.

C. Once the element establishes a special
account, an Expenditures From Special Account,
HPD-280A form, must be prepared by each
person spending funds. These forms shall
be retained in the element and kept with a
copy of the related Special Account Summary,
HPD-280 form.

D. A Special Account Summary, HPD-280 form,
must be prepared and submitted to the Finance
Division monthly, even if there has been no
expenditure during the period. This form shall
be created and submitted within five business
days following the reporting period. A copy
of this form shall be retained in the element
that originates it.

E. If additional funds are required, an additional
Request for Police Special Account, HPD-310 form,
must be submitted through channels. The account’s
current balance should be indicated in the explanation
of how the funds will be used.

F. Additional custodians of accounts must submit
separate requests for police special account forms.

The commander or executive officer of the
element utilizing the special account shall
be responsible for reviewing the account
and reconciling any cash funds on hand at
least monthly.