Petty Cash

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					    REMOTE HEALTH ATLAS – Section 17: STORES & ORDERING                                                       PETTY CASH




                                                        PETTY CASH

1.          General Information
The Accounting and Property Manual and Financial Delegations Manual provide DHF policy
and guidelines for Petty Cash.
Petty cash may only to be claimed for small emergency purchases not exceeding $50 1 and
generally where the goods are not available through normal departmental supply channels.
When this type of purchase is required, approval must be obtained prior to the purchase, proof
of purchase should be obtained and reimbursement for the expenditure must be approved by
a delegated officer 2 .
Reimbursement may be approved for expenditure under $5 without receipt; however, a
statutory declaration will be required.
It is important to note that under no circumstances should a transaction be split in an attempt
to reduce the amount below the petty cash threshold of $50.00.

2.          Definitions
Nil.

3.          Responsibilities
3.1         All Remote Health Staff
      Utilise petty cash expenditure for legitimate purposes
      Utilise correct procedures for claiming petty cash reimbursement
      Ensure the Line Manager has prior knowledge of petty cash expenditure
3.2         Health Centre Manager
As for All Remote Health Staff, plus:
 Support and forward the application for petty cash reimbursement to the Town-based Line
    Manager
 Monitor health centre petty cash expenditure
3.3         Town-based Line Manager
As for All Remote Health Staff, plus:
 Approve and forward the application for petty cash reimbursement to the regional Remote
    Health Finance Coordinator
3.4         Regional Remote Health Finance Coordinator
      Ensure correct petty cash processes are adhered to
      Process reimbursement of petty cash expenditure to the claimant
      Monitor petty cash expenditure

4.          Procedure
4.1         Application for Reimbursement
An approved Petty Cash Voucher must be completed correctly to allow for reimbursement.
Information required includes:


1
 Petty cash up to $200 may technically be approved by the Director RHB, however petty cash purchases above $50 should be
avoided unless absolutely necessary.
2
    This delegation does not apply to Entertainment / Hospitality expenditure or Parking and Traffic fines.
     Developed by: Professional Practice Group                   Page 1      Reviewed:
     Endorsed by: Finance and Budgets Coordinator, RHB
     Release Date: February 2009                                             Next Review: February 2012
REMOTE HEALTH ATLAS – Section 17: STORES & ORDERING                                         PETTY CASH

        -   date of expenditure
        -   what expenditure was for
        -   amount of expenditure
        -   appropriate tax code
        -   cost centre name and code, and standard classification code
        -   name, signature and telephone number of claimant for the reimbursement
        -   name, signature, position and telephone number of Delegated Officer
The original receipt/s, cash register docket/s or tax invoice/s of goods purchased must be
attached to the Petty Cash Voucher. Reimbursement cannot be provided without this proof of
purchase. For amounts under $5.00 a statutory declaration may be substituted.
4.2     Approval for Reimbursement
The completed voucher and attached document/s should be forwarded to a Delegated Officer
for approval. Town-based Line Managers in Remote Health are recognised as approved
financial delegates for petty cash reimbursement.
Following approval the Petty Cash Voucher should be lodged with the appropriate personnel
for reimbursement. See below.
4.3     Reimbursement of Petty Cash
Petty cash may be reimbursed as a cash payment to the claimant or the amount may be
deposited into the claimant’s bank account.
Central Australia: reimbursement is generally provided by the Remote Health Finance
Coordinator. The Receiver of Territory Monies (RTM) is also able to provide reimbursement for
approved petty cash applications.
Top End: the claimant or town-based staff should lodge the Petty Cash Voucher with the RTM
to facilitate a cash or bank deposit reimbursement.
4.4     Internal Audits
The Accounting Services Unit undertakes annual internal audits of all DHF petty cash floats.
Audits may be conducted more frequently as required.

5.      Forms
Petty Cash Voucher Form (HA50), available from Stores
NT Statutory Declaration Form
For Regional Remote Health Finance Coordinators only:
   - Petty Cash Reimbursement Form
   - Petty Cash Advance Form
   - Petty Cash Summary Form

6.      References and Supporting Documents
Related Atlas Items:
       Statutory Declarations
       Stores & Ordering – Overview
Accounting and Property Manual
   - Section 7 Procurement see 7.9 Petty Cash Purchases
   - Section 8 Receipting Territory Monies, Advances (Cash and Cheque) see 8.13 Petty
       Cash Operational Guidelines
Financial Delegations Manual
   - Schedule 2 Financial Delegations: see Section 2: Petty Cash

 Developed by: Professional Practice Group            Page 2   Reviewed:
 Endorsed by: Finance and Budgets Coordinator, RHB
 Release Date: February 2009                                   Next Review: February 2012

				
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