The Revolving Fund Voucher provides a description for each reimbursement and receipts must accompany this form. Due to the scanning process, all receipts must be taped to only one side of a standard 8 1/2" by 11" sheet of paper. Each receipt must be taped flat and must not overlap. Do not tape receipts to the voucher.

Guidelines for Revolving Fund Voucher

Revolving Fund Reconciliation

The Revolving Fund Reconciliation determines if all the funds in the account have been identified. The total of you reimbursement, bank balance less outstanding checks must always total the balance of your fund. Discrepancies must be investigated before the next reimbursement request.

Guidelines for Revolving Fund Reconciliation

Common Reconciliation Problems

Overages

Outstanding checks are understated. Review the check register to ensure all uncashed checks are listed.
A check being reimbursed was part of a previous reimbursement request.

Shortages

Outstanding checks are overstated. Review the bank statements to ensure all checks listed outstanding have not cleared the bank.
A check is missing from the reimbursement request.
An item in transit is incorrect or missing.

Departmental Revolving Fund Invoice Voucher

The Departmental Revolving Fund Invoice Voucher provides the accounting breakdown of all the expenditures recorded on the vouchers. The reimbursement total should be the same amount that appears in box 1 of the reconciliation form.

Guidelines for Departmental Revolving Fund Invoice Voucher