Author: Municipal Finance Legal Guidance
This month's Ask DLS features frequently asked questions concerning the accounting procedures associated with police details, specifically when a police officer from another municipality performs a detail. Please let us know if you have other areas of interest or send a question to cityandtown@dor.state.ma.us. We would like to hear from you.
What is the process a municipality should follow when an out-of-town police officer performs work in their municipality?
Generally, an out-of-town officer would presumably have to be sworn in as a special police officer in the municipality in which they are performing work, many times to work a police detail. While acting in that capacity, the out-of-town officer would be subject to the control of the community’s police chief where the police detail is being performed. Thus, the officer would ordinarily be considered an employee of that town for municipal finance purposes.
What if the out-of-town police officer performs a police detail for the benefit of a third party?
If an out-of-town officer performs a paid detail in another community for the benefit of a third party, such as a private utility, the out-of-town officer would still appear to be subject to the control of the municipality’s police chief where the police detail is being performed and be an employee of that town. Compensation for such service would ordinarily be payable from the town's paid detail revolving fund, under G.L. c. 44, § 53C. Section 53C requires the town to account for the services so performed, collect the payments, compensate the officers and withhold income and other related taxes from such payments. Alternatively, if the out-of-town officer is performing work for the municipality itself, such as a traffic detail while the town’s DPW performs a street repair, the officer is still under the control of the host police chief and any compensation would be payable from a town police department personal services line item.
Are administrative fees allowed?
Yes. A municipality may establish a fee not to exceed 10% of the cost of services authorized under Section 53C, which shall, except in the case of a municipality or the commonwealth, be paid by the persons requesting the private detail. Any such fee received shall be credited as general fund revenue and shall not be used again without further appropriation.
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| Date published: | February 6, 2025 |
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