133.02 PETTY CASH FUND.
(a) Petty Cash or Impressed Cash is a sum of money set aside for the purpose of making change or paying small obligations for which the issuance of a formal voucher, purchase order and check would be too expensive and time consuming.
(b) The following are the authorized Petty Cash Accounts for the Municipality:
(1) |
Finance Department |
$ 300.00 |
(2) |
Service Department (per Section 137.02) |
100.00 |
(3) |
Police Department |
200.00 |
(4) |
Police Department "Flash Account" |
500.00 |
(5) |
Investigative "Flash Account" |
200.00 |
(6) |
Administration Office |
100.00 |
(7) |
Recreation Department |
100.00 |
(8) |
Activities Committee |
300.00 |
(9) |
Summer Camp |
500.00 |
(10) |
Commission on Aging - Numan Services Dept. |
300.00 |
(11) |
Fire Department |
100.00 |
(12) |
Building Department (Per Section 138.02) |
100.00 |
Total Petty Cash |
$2800.00 | |
(c) The following are the custodians for the respective specific Petty Cash Accounts listed in subsection (b) hereof:
(1) Finance Department: Executive Assistant.
(2) Service Department: Executive Assistant.
(3) Police Department: Executive Assistant.
(4) Police Flash Account: Chief of Police.
(5) Investigative Flash Account: Detective assigned by the Chief of Police.
(6) Administration Office: Clerk of Council - Administrative Assistant.
(7) Recreation Department: Assistant Recreation Director.
(8) Activities Committee: Finance Department Executive Assistant.
(9) Summer Camp: Finance Department Executive Assistant.
(10) Human Services Department: Human Services Director.
(11) Fire Department: Executive Assistant.
(12) Building Department: Executive Assistant.
The Custodian shall assure that the petty cash is kept in a safe place.
(d) The above authorized amount under subsection (b) hereof shall be accounted for in the General Fund and is a Balance Sheet account for the General Fund.
(e) The Director of Finance is to maintain a record of the custodians for the various Petty Cash Accounts and is authorized to perform periodic audit reviews concerning the amount and reconciled items held by the custodians.
(f) The above authorized amount of two thousand eight hundred dollars ($2,800) shall be accounted for in the General Fund and is a Balance Sheet account for the General Fund.
(Ord. 91-29. Passed 7-15-91; Ord. 93-37. Passed 7-19-93; Ord. 95-11. Passed 3-20-95; Ord. 98-18. Passed 4-20-98; Ord. 2004-21. Passed 5-17-04; Ord. 2006-15. Passed 5-22-06; Ord. 2009-52. Passed 11-16-06.)