There are two methods by which the chief of police shall account for confidential funds in the Drug Fund:
- A separate column in the cash journal;
- A separate bank account.
Depending on the size of the department, a separate confidential bank account may be the easier of the two. A separate checking account for confidential funds maintained by the police chief or a designee in the police department provides the agency immediate access to funds for law enforcement activities. This account also can be used to account for the money provided to agents.
To initiate available funds for confidential operations, an advance will be requested from the city recorder or finance director. These funds come from the Drug Fund special revenue account maintained in the office of the city recorder. Although the initial amount used to establish the account is left to the discretion of the police chief, it is recommended that this amount be limited to what will be needed in the next 45 days.