(A) The Clerk-Treasurer may establish a petty cash fund in the amount of $100. This fund is to be used for the purpose of paying small or emergency items of operating expense.
(B) A receipt shall be taken for each and every expenditure made from this fund and periodically a voucher shall be filed by the Clerk- Treasurer to reimburse this fund for expenditures made, but no reimbursement shall be made unless there be attached to the voucher all original receipts totaling the cash expended.
(C) The entire amount remaining in the petty cash fund shall be returned to the fund from which it was advanced at the time that the term of office of the Clerk-Treasurer ends, or at such time as the petty cash fund is no longer needed.
(‘82 Code, § 2-105)