(A)   The County Board has adopted the following guidelines for the expenditure of petty cash funds in all departments except as provided in § 40.10.
      (1)   A maximum of $50 will be advanced to each department after receipt of a claim.
      (2)   Submission of vouchers for reimbursement to the petty cash fund shall be on a specially-designed form which shall contain the following information.
         (a)   Voucher should be dated indelibly.
         (b)   Voucher should indicate the account charged.
         (c)   Voucher should contain an explanation of the expenditure.
         (d)   Voucher should show the amount of the expenditure.
         (e)   Voucher should be signed by the person receiving the money and the person disbursing the money.
         (f)   Voucher should be accompanied by receipts or other proof of disbursement.
      (3)   Custody of petty cash must reside in one person.
      (4)   Petty cash must be replenished in the following manner.
         (a)   Account must be in balance.
         (b)   Submit claim with copy of petty cash expenditures.
      (5)   Petty cash funds will be audited each month by the County Auditor.
   (B)   The Board will approve replenishment claims of petty cash funds only in those offices where the guidelines provided in division (A) above are followed.
(1980 Code, § 40.09)  (Res. 81-206, adopted 10-22-1981)