An adequate audit trail is to be maintained. 85.50.60.e Reimbursement of Treasury Petty Cash Accounts Change accounts do not require replenishment, unless a theft or loss has occurred. Cash over and shorts which occur during the course of making change are cleared daily as part of the reconciliation and deposit of receipts. The amount of the change account on hand should always equal the authorized amount. The A19-2 is to show the name of the agency and custodian as trustee of the account in place of the vendor name.
All documents substantiating the disbursements are to be attached.
The GL coding distribution is summarized and entered in the account code block of the form. The voucher is checked and approved for payment by someone other than the custodian. The amount of this voucher and the cash remaining in the petty cash account are to equal the authorized amount. The accounting entries to record petty cash disbursements are the same as for other vendor payments. The petty cash is returned to the Treasury account from which it was advanced.