Companies that set up a fund with petty cash typically assign a person to handle it - disburse funds when needed, collect receipts, and make sure there is always enough money left in the fund. This person is known as the fund custodian. The person who receives the receipts from the fund custodian and issues checks to replenish the fund is called a petty cash cashier. Ultimately, it’s the accounting team’s responsibility to include these expenses in the general ledger.