The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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Confidential Expenditures

Reference Number: MTAS-349
Tennessee Code Annotated
Reviewed Date: September 19, 2017
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T.C.A. § 39-17-420 states that all cash transactions relating to undercover operations must follow guidelines established by the state comptroller’s office. The comptroller’s guidelines, Procedures for Handling Cash Transactions Related to Undercover Investigative Operations of County and Municipal Drug Enforcement Programs, have the authority of law.

The fund for confidential expenditures is actually a separate account under the control of the police chief or his or her designee. Funds for the confidential account are requested from the city recorder, then deposited in the confidential account. All Drug Fund revenues are deposited into the Drug Fund special revenue account, not into the confidential funds account.