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
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
36-1-8-5.1. 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
36-1-8-8.5. Establishing Fraud Hotline
36-1-8-9. Riverboat Fund Establishment; Administration and Investment of Funds
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
36-1-8-15. 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
36-1-8-18. Certain Tax Exempt Property; Limitation on Charges