266零用现金

理由是: The University may advance cash to Departments for establishing a Petty Cash Fund. Petty cash is used to reimburse Employees for small out-of-pocket Departmental purchases. If a Department has cash sales, the Petty Cash Fund may be used to make change.

政策: Departments needing cash should request the advance from the Accounting Office.  When a Department receives a Petty Cash Fund, responsibility for the Fund must be assigned to a specific Employee. The Employee’s supervisor must periodically verify the Funds by preparing a cash count sheet.

适用范围及适用性: This policy is applicable to all University Departments.

定义:

托管人: Individual in charge of the Petty Cash Fund.

零用现金基金: A small cash Fund for minor Departmental expenses.

程序:

Request and Set Up of 零用现金基金:

• The Custodian and the Custodian’s supervisor must complete and submit the “Petty Cash Request / Repayment Agreement” (“Agreement”) to the Accounting Office. The request must include the amount requested and the reason the Department needs a Petty Cash Fund.
  
  
• If the petty cash request is approved, the Accounting Office will contact the Custodian to pick-up the approved Agreement. This original form is then taken to the Cashier’s window where the cash will be provided to the Custodian.
  
  
• 如果请求被拒绝, the Accounting Office will recommend an alternate means of making the Departmental purchases.

 支付:

• Disbursements must be supported by original receipts that specifically identify items purchased. When a receipt is not specific, Departments are to provide a complete description of the purchase on the 脸 of the supporting document.
  
  
• The total amount of any single transaction may not exceed $200. Purchases may not be split for purposes of circumventing the $200 per transaction maximum.
  
  
• A detailed log must be kept of all disbursements from the Petty Cash Fund and the individuals being reimbursed must sign the log.
  
  
• Funds may not be used to make loans to Employees; nor may they be used to cash any checks.
  
  
• Petty cash must be segregated from other Department Funds, i.e. 现金收入.
  
  
• The total of the cash on hand plus the receipts (support for expenditures) must always equal the amount of the advance.
  
  
• All receipts and records pertaining to petty cash must be maintained in the Department for seven years.

补充:

Departments may replenish their Petty Cash Fund by submitting a Payment Voucher (see OU美联社&P #1000采购政策)到出纳处.

• If a Department discontinues the use of a Petty Cash Fund they must notify the Accounting Office and deposit the cash with the Cashier’s Office.
  
  
• If the Custodian is leaving the University or transfers to another Department, the Petty Cash Fund must be closed out by notifying the Accounting Office and depositing the cash with the Cashier’s Office. It is the responsibility of the Custodian and their supervisor to make sure this occurs. Any discrepancy in the final accounting for the Fund may be withheld from the Custodian’s paycheck as authorized in the Agreement.

年度审计:

Departments will be required to submit petty cash count sheets, prepared by the Custodian’s supervisor, annually to the Accounting Office. The annual submission is due on March 31st. 除了, 年内, Departments will be subject to unannounced audits by the Accounting Office.

RELATED POLICIES AND FORMS:

OU美联社&P #1000采购政策

附录:

266.零用现金盘点表.xl

266.2 Petty Cash Request / Repayment Agreement