Chapter 3.37
PETTY CASH ACCOUNTS

Sections:

3.37.010    Treasurer authorized to establish petty cash accounts.

3.37.020    Petty cash accounts to be replenished at least monthly.

3.37.030    Administration in accordance with BARS manual.

3.37.040    Use for unauthorized purpose prohibited.

3.37.010 Treasurer authorized to establish petty cash accounts.

A. The treasurer is hereby authorized to establish petty cash accounts within any fund of the city for the purpose of making change, making minor purchases, or for any other lawful purpose, which purposes shall be stated in writing by the treasurer.

B. At the time of establishment of any petty cash account, the treasurer shall appoint a single custodian for such petty cash account; provided, the treasurer may from time to time change the custodian of such petty cash account as the treasurer may direct in writing. On disbursal of petty cash to a designated custodian, the custodian shall render a receipt in writing to the treasurer. The treasurer shall at all times maintain a list identifying authorized custodians of petty cash accounts.

C. No individual petty cash account shall exceed $250.00, and the aggregate of all petty cash accounts shall not exceed $1,500.

D. All petty cash accounts shall be counted and reconciled at least monthly by some person other than the custodian.

E. A petty cash account shall be counted and reconciled at such time as the appointment of the custodian thereof is terminated, and any remaining balance turned over to the treasurer. (Ord. 820 § 1, 1998).

3.37.020 Petty cash accounts to be replenished at least monthly.

A. 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.

B. All petty cash accounts shall be replenished immediately prior to the end of each fiscal year. (Ord. 820 § 1, 1998).

3.37.030 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. 820 § 1, 1998).

3.37.040 Use for unauthorized purpose prohibited.

It shall be a misdemeanor for any person to use petty cash for any purpose not authorized by this chapter. (Ord. 820 § 1, 1998).