§ 36-1-8-2 — Cash change fund; establishment; use

(a) The fiscal body of a political subdivision
may permit any of its officers or employees having a duty to collect
cash revenues to establish a cash change fund. Such a fund must be
established by a warrant drawn on the appropriate fund of the political
subdivision in favor of the officer or employee, in an amount
determined by the fiscal body, without need for appropriation to be
made for it.
(b) The officer or employee who establishes a cash change fund
shall convert the warrant to cash, shall use it to make change when
collecting cash revenues, and shall account for it in the same manner
as is required for other funds of the political subdivision.
(c) The fiscal body shall require the entire cash change fund to be
returned to the appropriate fund whenever there is a change in the
custodian of the fund or if the fund is no longer needed.
[Pre-Local Government Recodification Citation:
18-6-18-1.]
As added by Acts 1980, P.L.211, SEC.1.