0260.10 Special Revenue Accounts

Administrative Rules Adopted by Bureaus Pursuant to Rule Making Authority (ARB)
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260.10, Special Revenue Accounts


1. Members receiving donations for a specific police program will submit the donation with an inter-office memorandum, through channels, to the Fiscal Services Division. Checks made payable to individual members will be endorsed by the member with the notation, “Pay to the order of the City of Portland,” entered on the back of the check. The Fiscal Services Division will determine if it qualifies as special revenue, and if so, credit it to the Police Special Revenue Fund.

2. If the donation is for a new program, the Fiscal Services Division will establish separate tracking for the special revenue and related expenditures for the new program to be established. To initiate a new special revenue account, the Fiscal Services Division will need the Responsibility Unit, which will manage expenditures, as well as the purpose and the limitations on the use of the special revenue. The Fiscal Services Division will credit revenue to the appropriate account in the Police Special Revenue Fund.

3. Status of a special revenue account will be available upon request of the Responsibility Unit Manager or designee.

4. The Responsibility Unit Manager will determine if requests for monies from a fund are consistent with the intent of the fund. The Fiscal Services Division Manager will serve as an ex-officio to make the determination. The Assistant Chief of the Services Branch will make the final approval.

5. Fiscal Services will maintain a record of receipts and disbursements for each account. A copy of the trust account status will be sent to the Responsibility Unit Manager upon request.


  • Originating Directive Effective: 09/06/01
  • First Revision Effective: 09/16/15
  • Next Review Date: 09/16/17
  • Review By: Fiscal Services

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