Naga City Police Office, Police Station 1 FINANCE SECTION

PNPFS VISION

With the blessing of the Almighty, we shall be a highly capable, effective and transparent PNP National Support Unit on fiscal administration by 2030.

PNPFS MISSION

Payment of all PNP obligations and collection of funds in accordance withaccounting and auditing rules and regulations.[1]

FUNCTION: Funds are allocated to this part following the station's costs. Distribute money for station requirements or, at a section's request, pay for a specific operation, activity, or station expenses. Conduct a liquidation of the station's costs, handled by the finance officer, to demonstrate openness and let everyone know how the money is being used.

UPER (Best Practices and Assessment to the Compliance with UPER)

Best Practices: Complete compliances before the deadline period to submit them and put them in the bulletin to inform all station workers of the costs involved. This method promoted openness while avoiding disparities.

Assessment: The difficulty is that several station expenditures, such as internet connection, energy, and water bills, are beyond their financial budget allotment, even though they completed the UPER as quickly as they could. Due to these obstacles, the financing for this station's expenditures was diverted from other funding sources that were considered to be less important; nonetheless, a request and consent signed by the appropriate authorities had to be obtained before the fund could be transferred to other expenses.

SOURCES OF FUNDS: Local Government Unit and Philippine National Police funding were used to support the Finance Section. The PNP money has the right to be utilized for budgetary allotment, costs, and procurement for PNP operations. The LGU monies serve another purpose by providing funding for PNP activities, particularly those involving illegal drug operations. Given that they must have a request signed by the relevant person outlining the justification for such budget allocation, the station is permitted to ask the PNP organization and the LGU for money. However, it remains subject to the higher authorities permission to whom it was asked.

FINANCIAL MANAGEMENT: The money will be given to several departments of the station, including administration, intelligence, operations, PCR, and investigation, after being received. The money will be used to cover the costs of the section's daily operations, and liquidation must also be delivered to the finance officer as a foundation for UPER.

AOPB: The Annual Operation Plans and Budget is a preliminary budget for the station's upcoming costs and programming for the coming year. For the station to get financing for the aforementioned activities and programs, a budget proposal request must be filed with higher authorities.

REIMBURSEMENT: Reimbursement of monies to the department or staff who spent their finances to carry out police operations or other activities. A request for reimbursement must be sent together with any necessary attachments if the program or activity was not included in the station budget.

Significance of STATION'S ACCOUNTING BOOK: Similar to SAB, which is also used, a cash book is designed to provide transparency in the liquidation of costs. The report that must be sent to the finance officer details how, where, and who held the money before the spending.

LOGISTIC POLICIES OF THE PNP: The logistics officer is required to submit a budget proposal for the acquisition and procurement of goods to the finance department for the station to be able to operate, carry out its operations, and implement its plans.

RECOMMENDATIONS: A review of goals to prevent fraud and wasteful spending of PNP cash. The station's demands must be taken into consideration while setting objectives, such as how much money should be budgeted for station upkeep vs purchasing products that are not strictly necessary. For the budget for Internet, Water, and Electricity as well as the maintenance of a police mobile, participation will be required.

As a Cadet, it is essential to understand the financial management practices of the station to ensure that funds are being used effectively and efficiently for police operations and activities. It is crucial to comply with the UPER and AOPB requirements and to provide transparency in the liquidation of costs through the station's accounting book. The logistics officer should also ensure that budget proposals for the procurement of goods are submitted to the finance department. As future police officers, we must strive to prevent fraud and wasteful spending of PNP funds by setting appropriate goals and budgeting for necessary expenses while balancing the station's needs. Additionally, we should be mindful that some station expenses, such as internet, water, and electricity, may require participation from all station members.

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[1] Vision and mission (2023) PNP Finance Service. Available at: https://fs.pnp.gov.ph/index.php?option=com_content&view=article&id=2&Itemid=137 (Accessed: January 26, 2023).