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123B.11 IMPREST CASH FUNDS.
    Subdivision 1. Imprest fund. The board may establish one or more imprest funds for the
payment in cash of any proper claim against the district which it is impractical to pay in any other
manner, except that no claim for salary or personal expenses of a district officer or employee shall
be paid from such funds. The board must appoint a custodian of each such fund who shall be
responsible for its safekeeping and disbursement according to law. Money for the operation
of such fund shall be secured by a transfer from the general fund. A claim itemizing all the
various demands for which disbursements have been made from the fund must be presented to
the board at the next board meeting after the disbursements have been made. The board must
act upon it as in the case of other claims and an order shall be issued to the custodian for the
amount allowed. The custodian shall use the proceeds of the order to replenish the fund. If the
board fails to approve the claim in full for any sufficient reason, the custodian shall be personally
responsible for the difference.
    Subd. 2. Advances. The board may authorize an imprest fund for the purpose of advancing
money to officers or employees to pay the actual and necessary expenses of such officer or
employee in attending meetings outside of the district. The board must appoint a custodian of
such fund who shall be responsible for its safekeeping and disbursement according to law. At
the first regular meeting of the board after such meeting, the custodian shall submit an itemized
claim for the actual and necessary expenses incurred and paid. The board must act upon it as in
the case of other claims and an order shall be issued to the custodian for the amount allowed. The
custodian shall use the proceeds of the order to repay the amount advanced from the fund and
make final settlement with the officer or employee. As an alternative the board may authorize
travel advances if control is maintained by use of a travel advance account, the balance of which
is supported by names of employees to whom money has been advanced.
History: 1969 c 631 s 1; 1977 c 447 art 7 s 16; 1986 c 444; 1998 c 397 art 6 s 54,124