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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.

　　HIST: 1969 c 631 s 1; 1977 c 447 art 7 s 16; 1986 c 444; 1998

　　c 397 art 6 s 54,124