Indiana Code
Chapter 8. Miscellaneous Fiscal and Administrative Provisions
36-1-8-3. Petty Cash Fund; Establishment; Use; Reimbursement

Sec. 3. (a) The fiscal body of a political subdivision may establish a petty cash fund for any of its offices in a like manner to that prescribed by section 2 of this chapter.
(b) The custodian of a petty cash fund shall use it to pay small or emergency items of operating expense. A receipt shall be taken for each expenditure made from the fund.
(c) The custodian of a petty cash fund shall periodically file a voucher, with all original receipts totaling the cash claimed expended being attached to it, so that the fund can be reimbursed for expenditures from it. Reimbursement must be approved and made in the same manner as is required for other expenditures of the political subdivision.
[Pre-Local Government Recodification Citation: 18-5-18-2.]
As added by Acts 1980, P.L.211, SEC.1.

Structure Indiana Code

Indiana Code

Title 36. Local Government

Article 1. General Provisions

Chapter 8. Miscellaneous Fiscal and Administrative Provisions

36-1-8-1. Application of Chapter

36-1-8-2. Cash Change Fund; Establishment; Use

36-1-8-3. Petty Cash Fund; Establishment; Use; Reimbursement

36-1-8-4. Transfer of Prescribed Amount to Fund in Need of Money for Cash Flow Purposes; Extension of Time for Transfer

36-1-8-5. Funds Raised by General or Special Tax Levy; Disposition of Unused Balance; Transfers to Local Rainy Day Fund

36-1-8-5.1. Rainy Day Funds Established by Political Subdivisions; Transfers by Schools

36-1-8-6. Reversion of Unused Appropriation; Funds Received From State or the United States

36-1-8-7. Bank Deposit or Cash on Hand Constituting Pledge or Guaranty

36-1-8-7.5. Transfer of Prescribed Amount to Regional Development Authority for Regional Transportation Infrastructure Project

36-1-8-8. Protection of Employees Reporting Violations of Federal, State, or Local Laws; Disciplinary Actions; Procedures

36-1-8-8.5. Establishing Fraud Hotline

36-1-8-9. Riverboat Fund Establishment; Administration and Investment of Funds

36-1-8-9.1. Legalization of Certain Funds Established Before July 1, 1997; Fund Considered Riverboat Fund for Purposes of Section 9 of This Chapter

36-1-8-9.2. Separate Fund for Deposit of County Slot Machine Wagering Fee Revenue

36-1-8-9.5. "Development Agreement"

36-1-8-10. Board; Political Affiliation of Board Appointees

36-1-8-10.5. Employee of Political Subdivision as Candidate for or Appointed to Office

36-1-8-11. Methods of Payments to Political Subdivisions or Utilities; Transaction and Other Fees

36-1-8-11.5. Payment of Claims; Electronic Funds Transfer

36-1-8-12. Special Fund for State Grant Money and Local Matching Money; Reversion of Unused Money

36-1-8-13. Referral of Dishonored Checks to Prosecuting Attorney

36-1-8-14. Three-Fourths Vote Rounded to Nearest Whole Number

36-1-8-14.3. Definitions; "Pilots"; Adoption of Ordinance; Calculation; Imposition; Deposit in Affordable Housing Fund; Due Date

36-1-8-15. Shortened Term of County Office Under Constitution; Benefits

36-1-8-16. Property Taxes Collected for Property Disposed by County Executive

36-1-8-17. Combination or Reorganization; Budgets, Rates, and Levies

36-1-8-17.5. Reporting of Information and Data on Retiree Benefits and Expenditures

36-1-8-17.7. Dissolution of a Political Subdivision That Was Established by Another Political Subdivision

36-1-8-18. Certain Tax Exempt Property; Limitation on Charges

36-1-8-19. Feasibility Study and Public Hearing Before Construction or Reconstruction of a County Jail or Submission of Final Plans and Specification to the Department of Correction; Exceptions