Indiana § 36-1-8-3 Petty cash fund; establishment; use; reimbursement

Indiana Statutes

§ 36-1-8-3 — Petty cash fund; establishment; use; reimbursement

Indiana § 36-1-8-3

Title 36LOCAL GOVERNMENT

Art. 1GENERAL PROVISIONS

Ch. 8Miscellaneous Fiscal and Administrative Provisions

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Bluebook

Ind. Code § 36-1-8-3 (2026).

Text

(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.

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(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.