A. Fund Established:
1. Purchases of incidental supplies, equipment, and contractual services with a value of less than fifty dollars ($50.00) may be made from a petty cash expenditure revolving fund. Such fund may be established as follows:
a. Courthouse, to be maintained by the county treasurer: Three hundred dollars ($300.00).
b. Sheriff's department, to be maintained by the sheriff: Five hundred dollars ($500.00).
c. Health department, to be maintained by the public health administrator: Three hundred dollars ($300.00).
d. Home healthcare department, to be maintained by the public health administrator: One hundred fifty dollars ($150.00).
e. Highway department, to be maintained by the county engineer: Two hundred dollars ($200.00).
f. Convention and visitors bureau, to be maintained by the executive director: Two hundred dollars ($200.00).
2. In addition to the foregoing, in the convention and visitors bureau, a special petty cash fund in the amount of five hundred dollars ($500.00) may be established to pay shipping and handling charges for shipping promotional materials. To minimize the use of this fund, whenever possible, billing arrangements should be made to provide monthly billing of shipping and handling expenses.
B. Records: At the end of each month, or more frequently if necessary, the department head responsible for the maintenance of each petty cash fund shall prepare a statement showing the actual expenditures from the petty cash expenditures fund and shall prepare a claim to reimburse the fund for such expenditures. The reimbursement statement shall include a brief description of the item purchased, the proper account code, and the amount of the purchase. Receipts and/or other supporting documentation for each purchase shall be attached to the reimbursement statement. (Ord. 2011-4, 5-10-2011)