266 Petty Cash
SUBJECT: | PETTY CASH FUNDS |
NUMBER: | 266 |
AUTHORIZING BODY: | 财务和行政副总裁 |
RESPONSIBLE OFFICE: | ACCOUNTING OFFICE |
DATE ISSUED: | FEBRUARY 1983 |
LAST UPDATE: | JANUARY 2017 |
RATIONALE: 大学可预支现金给各系,以设立零用现金基金. 零用现金用于偿还员工的小额自付部门采购. 如果一个部门有现金销售,零用现金基金可以用来兑换零钱. | |
POLICY: 需要现金的部门应向会计处申请预支. 当部门收到零用现金时, 基金的责任必须分配给特定的员工. 员工的主管必须通过编制现金盘点表来定期核实资金. | |
SCOPE AND APPLICABILITY: 此政策适用于大学所有系. | |
DEFINITIONS:
Custodian: 零用现金基金的个人负责人.
Petty Cash Fund: 小额现金基金,用以支付部门的小额开支. | |
PROCEDURES:
Disbursements:
Replenishing:
Annual Audit: | |
相关政策及表格: | |