§ 371 — Petty cash funds

§ 371. Petty cash funds. 1. The board of supervisors by resolution or\nby action taken pursuant to section three hundred seventy-six may\nestablish a revolving petty cash fund for any administrative unit or\nofficer in such amount as is deemed necessary. Any such petty cash fund\nshall continue in existence from year to year until abolished.\n 2. Expenditures from a petty cash fund may be made only for payment in\nadvance of audit of properly itemized and verified or certified bills\nfor materials, supplies or services, other than employment, furnished to\nthe county for the conduct of its affairs and upon terms calling for\npayment to the vendor upon the delivery of any such materials or\nsupplies or the rendering of any such services, provided that moneys in\nany such fund also may be used for the purpose of making change when\nsuch is required in the performance of official duties, and further\nprovided that moneys in any such fund established for the office of the\nsheriff, district attorney, or any county police officer or peace\nofficer may also be used to advance travel funds to personnel of the\nsheriff's or district attorney's office or any county police officer or\npeace officer when required to travel on official business. Upon audit\nof bills such petty cash fund shall be reimbursed from the appropriate\nbudgetary item or items in an amount equal to the amount audited and\nallowed. The clerk of the board of supervisors, or such other officer as\nshall have custody of audited claims, immediately shall notify the\ncounty treasurer in writing of the disallowance of any of such bills or\nany portion of any such bills, stating the amount in each case\ndisallowed. Any of such bills or any portion of any of such bills as\nshall be disallowed upon audit shall be the personal liability of the\nofficial responsible for the use of the petty cash fund from which\npayment on account thereof was made, and such official shall forthwith\nreimburse such petty cash fund in the amount of such disallowances. If\nsuch reimbursement has not been made by the time of the first payment of\nsalary to such official after the disallowance of any such bills or any\nportion of any of such bills, the amount of such disallowances shall be\nwithheld by the county treasurer from such salary payment and, if\nnecessary, subsequent salary payments, and paid into such petty cash\nfund until an amount equal to the amount of such disallowances has been\nrepaid to such petty cash fund.\n 3. The chief fiscal officer at any time may require the official\nresponsible for the use of a petty cash fund to account for the moneys\nin such fund.\n