Purpose

Petty Cash funds are utilized to secure goods whenever payment by cash is the most cost-effective method of payment and the transaction confirms to these policies and procedures.

General

Departments or individuals that have only occasional use of petty cash funds, (under $50.00 per month), may be reimbursed for expenditures through the campus Cashier's Office. The maximum expenditure per transaction is $50.00 plus tax per vendor/per day. A purchase may not be separated into two or more groups to avoid this limit. ALL PURCHASES MUST STILL FALL WITHIN THE CURRENT CSUDH PROCUREMENT DEPARTMENT GUIDELINES FOR APPRIATENESS IN ORDER TO BE REIMBURSED. If there are any questions about the appropriateness of a purchase, please contact the Procurement Department PRIOR to procuring the goods.

Reimbursement to Purchaser

Preauthorization of Purchase

An approval from the appropriate Department Head must be secured prior to making the purchase.

Reimbursement of Expenditure

Once the purchase has been made the Form 439 Disbursement Voucher, must be used to document the transaction. Be sure to include the following information:

· Complete description (including itemization, quantities, unit cost, etc)

· Employee’s name and signature

· Department, Division, and Location

· Account number and signature of person with account responsibility

· Name of firm, and signature of company representative and a signed receipt from the company attached to the Form 439 is required.

Note: Cash purchases can not be used to purchase the following items:

Entertainment, heaters, fans, food, meals, membership dues, registration fees, subscriptions, travel expenses, or rental items.

Reimbursement through the Campus Cashier’s Office

To request reimbursement the individual must go to the Cashier's Office. Reimbursements will not be made through the mail. The following must be presented: Acceptable proof of expenditure, accompanied by a completed petty cash voucher signed by BOTH a department staff member authorized to approve expenditures to department accounts and the purchaser.

Proof of Expenditure

When an item or service is purchased, a receipt must be obtained. This receipt must contain, as a minimum, the following elements:

(a) Date of purchase.

(b) Name of vendor.

(c) Description of merchandise/service.

(d) Total amount paid, including tax, if applicable.

(e) In the case of handwritten receipts, which do not include a preprinted vendor name, the vendor name along with a "Received By" signature of the vendor must appear.

The following items do not represent acceptable proof of expenditure:

(a) Photocopies of receipts. Only original receipts are acceptable.

(b) Adding machine tapes.

(c) Altered receipts.