Confidential funds in government refer to lump sum allocations set aside in the national budget for expenses that involve surveillance and intelligence information gathering activities. These funds are intended to support the mandate or operations of civilian government agencies and uniformed and military personnel and intelligence practitioners that have a direct impact on national security. Confidential funds can be used for expenses such as the purchase of evidence and/or contraband such as drugs, firearms, stolen property, etc., required to determine the existence of a crime or to establish the identity of a participant in a crime. Meals, beverages, entertainment, and similar expenses for undercover purposes, within reasonable limits, would also be included. Confidential funds cannot be used for salaries, wages, overtime, additional compensation, allowance, or other fringe benefits of officials and employees who are employed by the government in whatever capacity or elected officials, except when authorized by law. The use of confidential funds is subject to appropriation by the municipality’s governing body, and the governing body must assure that the controls over disbursements are adequate to safeguard against misuse of such funds.