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Municipal Technical Advisory Service (MTAS)

Confidential Fund Accounting and Forms

Reference Number: MTAS-383
Reviewed Date: 09/24/2021

Most municipal transactions produce stacks of documentation. There may be requisitions, purchase orders, invoices, receipts and cancelled checks. Confidential cash transactions do not produce any such normal documentation. The integrity of the entire confidential funds process is dependant on documentation prepared by the police officers.

The comptroller’s office has developed several forms to document the various types of confidential cash transactions and are covered on subsequent pages. The flowchart below should serve as a “roadmap” for use of the various forms required by the comptroller’s office when accounting for cash transactions relating to undercover operations. Diamonds indicate the form to be completed for each transaction. Circles indicate cumulative or periodic reports.