Louisiana § RS 39:242 - Imprest funds

Full text of Louisiana Louisiana Civil Code § RS 39:242 — Imprest funds, with citation guidance and answers to common questions.

§ RS 39:242. Imprest funds

A budget unit may be granted authority by the commissioner of administration to establish an imprest fund drawn upon the working capital appropriation issued to the state treasurer for the purpose of making disbursements requiring prompt cash outlay.  The custodian of the imprest fund, as often as may be necessary to replenish the imprest fund from the agencies' established operating appropriation and allotment, shall prepare a schedule of disbursements therefrom accompanied by appropriate vouchers and statements of indebtedness therefor, and by certificate as to the condition of the imprest fund.  Payment in reimbursement of the imprest fund shall be in the form and manner prescribed for other payments in this Chapter in the amount of the total approved vouchers.  The payment shall be made to the custodian of the imprest fund and shall be devoted to reimbursement thereof.  Any question relative to the amount to be allowed payment thereof shall be determined by the commissioner of administration.  Imprest funds advanced from any fund shall be carried on the general books of the state as an asset of the fund.  Upon the determination that the need for the imprest fund no longer exists, such funds shall be remitted back to the state treasurer's office in the full amount advanced within ninety days.

Added by Acts 1982, No. 726, §1.

Frequently Asked Questions About Louisiana § RS 39:242

What does Louisiana Civil Code § RS 39:242 cover?

Section RS 39:242 ("Imprest funds") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Louisiana § RS 39:242?

A common citation format is "Louisiana Civil Code § RS 39:242" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Louisiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.

How does Louisiana § RS 39:242 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.