University of Washington
Administrative Policy Statements		 Rev/Nov 1995 52.4

Table of Contents

1. Centralized Petty Cash Fund

2. Location and Hours of the Petty Cash Desk

3. Guidelines for Using the Petty Cash Fund

4. Petty Cash Vouchers

5. Reimbursements for Out-of-Pocket Expenses

6. Cash Advances

7. Reimbursements for Travel Expenses

8. Ordering U.S. Government Publications
      

Petty Cash Fund Guidelines

(Approved by the Executive Vice President by authority of Executive Order No. 5)


1.   Centralized Petty Cash Fund

A centralized petty cash fund is operated by the Purchasing Department to assist University departments in making small expenditures on either an advance or reimbursement basis. The Purchasing Department is responsible for disbursing the funds and maintaining an acceptable level of security and control. The proper use of petty cash for small expenditures can result in substantial savings by eliminating the need to process a purchase requisition. All transactions are strictly on a cash basis and handled in person. The Purchasing Department will not send cash through the mail or assume responsibility for receipts, money, or miscellaneous items lost when sent to them by a department.

2.   Location and Hours of the Petty Cash Desk

The Petty Cash Desk is located on the second floor of the Purchasing and Accounting Building at 3917 University Way N.E. Current hours of operation can be found in the UW Faculty/Staff Directory.

3.   Guidelines for Using the Petty Cash Fund

a.   Off-Campus Vendors Only

Generally, petty cash may not be used for the purchase of goods or services from other University departments. These charges are handled with either a Cost Transfer Invoice (CTI) form, an Internal Sales Document (ISD) form, or a Journal Voucher (JV) form.

b.   Current University Identification Required

Current University of Washington identification must be presented at the Petty Cash Desk before cash will be disbursed. Hourly employees are not issued University identification, but may present their department's Payroll Distribution Card.

c.   Expenditure Ceiling

For reimbursements, no single receipt or purchase may exceed $200 total. Advances may exceed $200 with prior approval and subject to availability of funds. When it appears that an advance over $200 is the most appropriate way to handle a transaction, contact the Petty Cash Supervisor, 206–543–5859.

d.   Eligible Purchases

Petty cash may be used to purchase the supplies, nonpersonal services (including research subjects), and some travel and transportation necessary to conduct official business. Petty cash may also be used to purchase off-campus photocopying and the off-campus purchase of items stocked in University Stores, up to an absolute limit of $200. Travel and transportation payments are limited to ferry, bus, and shuttle fares, mileage, parking fees, bridge tolls, and registration fees (payment of per diem is not authorized). Most travel expenses reimbursed through the Petty Cash Desk must be accounted for on a Travel Expense Voucher (TEV) form, (see Section 7.d of this policy statement for exceptions). Note: A Petty Cash Voucher cannot be used for single travel receipts or TEVs over $200; such transactions are handled by sending a purchase requisition and a TEV to the Travel Office.

e.   Unauthorized Purchases

Unauthorized purchases include the following:

  • Personal choice, convenience, or decorative items (e.g., pens, clocks, picture frames, flowers, drapes, desk sets, briefcases, watches) unless the budget to be charged is a discretionary fund (budget number 64–XXXX).

  • Food or beverages (alcoholic or nonalcoholic) and related items (e.g., banquet permits, glasses, paper cups, plates, mixers, ice) unless the budget is on the list of budgets approved for such purchases.

  • Personal services or honorariums (excludes research subjects).

  • Services rendered by University employees.

  • Furniture (unless preapproved by the furniture buyer).

  • Gasoline (except for boats and lawn mowers).

f.   Use Separate Vouchers for Advances, Reimbursements, and Different Budgets

Petty cash advances and reimbursements cannot be requested on the same form. Use separate Petty Cash Voucher forms for each type of transaction. A Petty Cash Voucher cannot be used to distribute the cost of a purchase between two or more budgets. Ask vendors to prepare separate receipts for items to be reimbursed against different budgets.

4.   Petty Cash Vouchers

The Petty Cash Voucher which is used for requesting advances or reimbursements for purchases, may be ordered through University Stores. Voucher forms are not available at the Petty Cash Desk or from the Purchasing Department. Recommended safeguards for the Petty Cash Voucher forms include:

  • Keep Petty Cash Voucher forms in a locked cabinet, or other approved method of safekeeping, with access limited to a few authorized individuals.

  • Mark through unused lines and enter the total before authorizing Petty Cash Voucher forms.

  • Document the chain of custody for the cash, if the money is picked up by someone other than the reimbursee/advancee. Use a copy of the Petty Cash Voucher to have the reimbursee/advancee sign for the money when it is turned over to them.

  • Retain the pink copy of the Petty Cash Voucher and compare it with the confirming, yellow copy when mailed back from the Petty Cash Desk.

  • Segregate duties among various employees: canary copies of the Petty Cash Voucher should be reconciled to the Budget Activity Report (BAR) by an employee who does not normally pick up money from the Petty Cash Desk.

5.   Reimbursements for Out-of-Pocket Expenses

a.   Supporting Documentation

Supporting documentation should be requested at the time of purchase. Save the original supporting documentation to submit with the Petty Cash Voucher. Such items as altered receipts, photocopies or facsimiles of receipts, packing slips, adding machine tapes, letters, statements, or invoices requesting payment (i.e., not marked "paid" by the vendor) are not acceptable as proof of payment.

1)   For Purchases Paid With Cash—Supporting documentation should be obtained for all purchases and attached to the Petty Cash Voucher. Supporting documentation may be in the form of an original paid invoice, sales slip, cash register receipt, or TEV. An invoice, sales slip, or cash register receipt for supplies or services should include:
  • The date of purchase.
  • Vendor name.
  • Description.
  • Dollar amount of item(s) purchased.
An invoice from a vendor must be marked as "paid" and either signed by a representative of the vendor or machine-validated to qualify as a receipt. If an original valid receipt cannot be obtained or is lost, a memo attesting to the validity of the payment and items purchased can be attached to the Petty Cash Voucher. This memo should be signed by an administrative officer, department head, or principal investigator other than the individual who made the purchase.

2)   For Purchases Paid by Personal Check—Supporting documentation as described in Section 5.a.1 should be obtained for all purchases and attached to the Petty Cash Voucher.
3)  

For Purchases Paid by Credit Card—Supporting documentation as described in Section 5.a.1 should be obtained for purchases paid by personal credit card. An imprinted credit card slip (or flimsy) may be used as supporting documentation only if it reflects a detailed listing of the item(s) purchased. The credit card number, expiration date, and any other personal information may be blocked out if submitted as supporting documentation.

b.   Requesting Reimbursement

To request reimbursement for petty cash purchases, present the white and canary copies of a properly completed Petty Cash Voucher, current University identification, and supporting documentation at the Petty Cash Desk. Be sure to itemize the purchases on the voucher. The voucher must be signed by the individual who is actually bringing the voucher to the Petty Cash Desk and by one other person in the department authorized to sign purchase requisitions for that budget number. The individual receiving the reimbursement cannot countersign their own voucher (i.e., there must be two different signatures on the form). The canary copy of the voucher will be mailed to the department to confirm the transaction, usually within 48 hours.

6.   Cash Advances

Petty cash advances may not be used for most travel expenses or registration fees. Advances for food purchased in lieu of per diem require special handling. Contact the Petty Cash Supervisor, 206–543–5859, for more information.

a.   How to Obtain a Cash Advance

To obtain a cash advance for petty cash purchases, present the white and canary copies of a properly completed Petty Cash Voucher, and current University identification. The items to be purchased must be listed in the description section of the Petty Cash Voucher. The voucher must be signed by the individual who is actually bringing the voucher to the Petty Cash Desk and by one other person in the department authorized to sign purchase requisitions for that budget number. The individual receiving the advance cannot countersign their own voucher (i.e., there must be two different signatures on the form). The canary copy of the voucher will be mailed to the department to confirm the transaction, usually within 48 hours after the cash advance is cleared.

b.   Clearing Advances

To clear a cash advance, present supporting documentation and any surplus advance money to the Petty Cash Desk in the Purchasing Department within five business days from the date of the cash advance (see Section 5.a for more information regarding supporting documentation). Special arrangements may be made with the Petty Cash Supervisor if extenuating circumstances delay clearing a cash advance within five business days. However, sustained or repeated violations of this requirement can result in a department being denied use of petty cash funds. Additionally, if the advance is not cleared, the amount of the advance can be withheld from the requester's paycheck or other money due to that person by the University.

7.   Reimbursements for Travel Expenses

a.   Types of Travel Expenses Reimbursed Through Petty Cash

Petty cash advances may not be used for travel expenses or registration fees, except ferry ticket books. Petty cash may be used for reimbursing the following out-of-pocket travel expenses:

  • Airport shuttle fares
    		•
  • Mileage
    		•
  • Bridge tolls
    		•
  • Parking
    		•
  • Bus fare (Metro, Greyhound, etc.)
    		•
  • Registration fees
    		•
  • Ferry fares
    		•  

    b.   Dollar Limits for Travel Reimbursements

    Except for ferry ticket books, no single travel receipt over $200 and no TEV totaling over $200 can be reimbursed through the Petty Cash Desk. Reimbursements over this dollar amount are made by sending a purchase requisition and TEV to the Travel Office.

    c.   Receipts for Travel Expenses

    Receipts are necessary for all travel expenses over $25, except mileage. Expenses $25 or under do not require receipts, but must be itemized on a TEV.

    d.   Requesting Reimbursements for Travel

    To be reimbursed for mileage expenses, registration fees, bus fares, and airport shuttle fares, the individual requesting reimbursement must present a properly completed TEV; receipts, when applicable (see Section 7.c); and Petty Cash Voucher. Only a Petty Cash Voucher is required for bridge tolls; ferry fares and ticket books; and parking fees, providing a receipt is presented. A TEV may be used in lieu of a receipt.

    e.   Completing Travel Expense Vouchers

    Departments are responsible for ensuring that travel and registration fees reimbursed through the Petty Cash Desk are not also claimed for reimbursement through the Travel Office.

    8.   Ordering U.S. Government Publications

    Publications from the U.S. Government Printing Office (Superintendent of Documents) and the National Technical Information Services (NTIS) may be ordered through the Petty Cash Desk. For information and order forms, call 206–543–5859.

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