(a) For purposes of this section, "petty cash" or "impressed cash" means 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 requisition, purchase order and check would be too expensive and time consuming.
(b) The authorized petty cash accounts for the City, and the designated custodian for each such account, shall be as follows:
Petty Cash Account | Amount | Custodian |
(1) Police Petty Cash Account | $100.00 | Chief of Police |
(2) Police Change Account | 50.00 | Chief of Police |
(3) Council Change Account | 10.00 | Clerk of Council |
(4) Mayor's Court Change Account | 100.00 | Clerk of Court |
(5) Fire Petty Cash Account | 100.00 | Fire Chief |
(6) Finance Petty Cash Account | 500.00 | Assistant Finance Director/Deputy Tax Administrator |
(7) Police Flash Account | 500.00 | Chief of Police |
(8) Building Petty Cash Account | 100.00 | Building and Service Department Secretary |
(c) It shall be the responsibility of the custodian of each of the aforementioned accounts to keep the amount in the account in a safe place.
(d) Whenever any of the persons designated in subsection (b) hereof is terminated as a petty cash account custodian, the subject account will be replenished and the impressed account turned over to the Finance Director or other distributing officer.
(e) The Finance Director shall maintain a record of the custodians for the various petty cash accounts and is authorized to perform periodic audit reviews concerning the amount and the reconciled items for each such account.
(f) The authorized total for the petty cash accounts, in the amount of one thousand, two hundred sixty dollars ($1,260), shall be accounted for in the General Fund and is a Balance Sheet Account for the General Fund.
(Ord. 10-98. Passed 2-10-98; Ord. 62-2000. Passed 6-13-00.)