Chapter 3.52
PETTY CASH FUND
Sections:
3.52.030 Police drug buy fund.
3.52.040 Petty cash accounts to be replenished at least monthly.
3.52.050 Administration in accordance with BARS manual.
3.52.060 Funds not for personal advances.
3.52.010 Established.
There is hereby created and established a change and imprest fund within the general fund (Fund Number 001) to be designated as the “petty cash fund.” The city finance director shall be the custodian of the petty cash fund. Three hundred fifty dollars are authorized for the petty cash fund. Expenditures from the fund may be made by the petty cash fund custodian for the purposes approved and authorized by the city council. All such expenditures shall be reimbursed in the like amount to the fund. The finance director is authorized to adopt policies and procedures for the implementation of this chapter and the auditing of the fund. (Ord. 04-15 § 1, 2015).
3.52.020 Distribution.
The petty cash fund shall be distributed as follows:
(1) One hundred dollars to the City Hall cash drawers as a change fund.
(2) Fifty dollars to the utility billing department as a change fund for the utility/building/planning department.
(3) One hundred dollars to the police department cash drawers as a change fund.
(4) Fifty dollars to the municipal court as a change fund.
(5) Fifty dollars to the fire department as a change fund.
Personal cash advances shall not be made from the petty cash fund. (Ord. 04-15 § 1, 2015).
3.52.030 Police drug buy fund.
In addition to the amounts shown and described in BMC 3.52.020, there shall be maintained a police drug buy fund in an amount not to exceed $2,000 under the control of the chief of police. The chief of police, or his designee, may authorize disbursements and expenditures from the drug buy fund solely for purposes of enforcing state statutes and city ordinances relating to controlled substances. The chief of police, or his designee, shall keep the following records with respect to all such disbursements and expenditures:
(1) The names and addresses of all persons to whom funds are disbursed;
(2) A description of the use of such funds;
(3) An accounting for all funds which are disbursed but not used. (Ord. 04-15 § 1, 2015).
3.52.040 Petty cash accounts to be replenished at least monthly.
(1) At least once a month, or more frequently if disbursements warrant, petty cash accounts shall be replenished. Replenishment shall be by voucher with appropriate receipts attached. Receipts shall be perforated or canceled by some appropriate means to prevent reuse. At the time of replenishment, the custodian shall assure that the balance remaining in petty cash, together with the amount of the replenishment voucher, equals the amount authorized for the petty cash account.
(2) All petty cash accounts shall be replenished immediately prior to the end of each fiscal year. (Ord. 04-15 § 1, 2015).
3.52.050 Administration in accordance with BARS manual.
All petty cash accounts shall be administered in accordance with the requirements of the state BARS manual, and in the event of any conflict between the provisions of this chapter and the BARS manual, as it now exists or may hereafter be amended, the BARS manual shall control. (Ord. 04-15 § 1, 2015).
3.52.060 Funds not for personal advances.
The petty cash and change revolving funds created pursuant to this chapter shall not be used for personal use or personal cash advances secured by check or other IOUs and any use of such funds for other than expenditures incurred in connection with the official business of the city shall be considered a misappropriation of public funds. (Ord. 04-15 § 1, 2015).