A. 
Petty cash funds are established and authorized for the purpose of making small purchases not to exceed a maximum of $100 for each individual purchase in times when it is not practical or feasible to pay by check.
B. 
Purchase orders should be obtained when at all possible. The Financial Services Department will establish petty cash funds balance on an individual departmental basis, taking into account the particular operations; under no circumstances will a fund balance exceed $500. The exception will be the Sheriff's Office, which will not exceed $1,000.
A. 
The petty cash custodian shall be the department director or his/her designee. The petty cash custodian shall sign a statement of responsibility form when accepting the petty funds and will be responsible for the fixed amount of all funds in his/her custody. Additionally, the custodian is responsible for preparing vouchers and all documentation for any petty cash purchase.
B. 
Petty cash funds and/or supporting invoices should not be carried on the custodian's person. The funds, invoices and pertinent information should be held in a secure locked location at all times. Funds are to be secured only in County buildings. Funds are not to be taken home or stored in motor vehicles.
C. 
The Financial Services Director or his/her designee will conduct petty cash funds transfers from one custodian to another. When a custodian of the fund changes, he/she will turn in the fund to the Financial Services Director or his/her designee and obtain a receipt. The Financial Services Director or his/her designee will then indicate on his/her records that the custodian has changed, and the new custodian will be required to sign a statement-of-responsibility form.
D. 
Any changes to the custodian for the petty cash fund should be reported immediately to the Financial Services Director; this includes termination of the employee acting as custodian.
E. 
By June 30 of each year, a new custodian statement-of-responsibility form must be submitted to the Financial Services Department to establish the authorized custodian for the subsequent fiscal year.
A petty cash voucher shall be completed for each disbursement from the petty cash fund. Additionally, an invoice should be secured for each purchase describing the items purchased. Purchases of $100 each or less may be paid from petty cash (except Sheriff's petty cash, which is authorized for up to $150.) Under no circumstances will splitting of invoices for purchases over $100 be permitted. No tax will be reimbursed from petty cash since the County is exempt from paying tax, except for services. If an item is service, the item and service may be billed separate to pay tax on the service only.
Two methods may be used to disburse petty cash funds:
A. 
Money advanced prior to a purchase. An employee shall:
(1) 
Sign a voucher and obtain money.
(2) 
Make purchase; obtain invoice.
(3) 
Secure department head approval on the invoice and return to custodian.
(4) 
Complete petty cash voucher, to include date, amount paid, and expense classification; attach invoice to voucher.
B. 
Purchases made with personal funds. An employee shall:
(1) 
Make purchase and obtain invoice; secure department head approval on invoice and return to custodian.
(2) 
Complete petty cash voucher, to include date, amount paid, and expense classification; attach invoices to voucher.
(3) 
Receive reimbursement from custodian (not for tax unless for service).
A. 
Reimbursement to the petty cash fund should be requested as soon as the fund is depleted to 25% of original fund or the last working day of the month, whichever occurs first.
B. 
When requesting the reimbursement, the custodian should:
(1) 
Separate the vouchers by expense classification and total each classification.
(2) 
Record the totals by classification on a request for reimbursement form showing the period, amounts, and total reimbursement request.
(3) 
Submit the request to the Financial Services Department for processing.
It is the responsibility of the fund custodian to keep these funds balanced at all times; money or money and receipts must total the amount of the fund. However, there may be times when an overage or a shortage may occur. A petty cash audit report form must be filed immediately, and forwarded to the Financial Services Director, stating the specific circumstances causing the overage or shortage.
Petty cash funds are subject to audit by the Financial Services Department on a periodic basis without notice. It is the responsibility of the Financial Services Director or his or her designee to audit vouchers, invoices, receipts, etc., submitted by petty cash custodians. The Financial Services Director may reduce or eliminate a petty cash fund based on violation of petty cash handling procedures.