REIMBURSEMENT FOR PETTY CASH PURCHASES	No. 5-11	Rev. 11-6-96
		Date 8-17-77

POLICY

A. Purchases for a small dollar amount or for emergencies may be authorized without the formalities of submitting a requisition and issuing a purchase order from the University. In these cases, a University employee may be authorized to purchase goods directly from a vendor and be reimbursed from petty cash funds.

B. Authorized Petty Cash Funds

1. Cashier Office Petty Cash

Reimbursement for petty cash purchases will be made by the University cashier.

2. Department Petty Cash Funds

The Director of Accounting Services may authorize some departments to maintain a petty cash fund for reimbursing small purchases. The Director of Accounting Services will determine the maximum amount of cash authorized for each department. In unusual cases, the Director of Accounting Services may authorize a department to provide a cash advance with subsequent proof of expenditure rather than reimbursement.

C. The following conditions apply to all petty cash transactions whether reimbursed from a department petty cash fund or from the Cashier's Office.

1. A WSU Petty Cash Reimbursement Voucher must be submitted along with one of the following as proof of purchase:

a. An itemized receipt from the vendor

b. An itemized cash register tape showing vendor's name, date and amount

c. An itemized invoice marked "paid" from the vendor

2. The WSU Reimbursement Voucher requires the handwritten signature(s) of the appropriate supervisor(s) responsible for the account to be charged and the stamped cost code before reimbursement is made. The University is not obligated to reimburse anyone for expenditures that were not approved by the supervisor.

a. If the person to be reimbursed is the person responsible for the account to be charged, that person's supervisor must sign the Petty Cash Reimbursement Voucher.

b. The University is exempt from paying sales tax; therefore, the purchaser should avoid paying sales tax. However, if sales taxes were paid, the University will reimburse the full amount. The University's tax exempt number is shown on the face of the Petty Cash Reimbursement Voucher.

3. The maximum amount for reimbursement from petty cash for a single transaction is shown in Schedule I. Using more than one WSU Petty Cash Reimbursement Voucher for a single transaction is not allowed. The University will not reimburse expenditures in excess of this limit without specific approval of the respective vice president certifying the absolute necessity of using petty cash for the purchase. Single purchase transactions in excess of the petty cash limit are to be handled through regular purchasing procedures.

4. The person receiving the reimbursement will sign the Petty Cash Reimbursement Voucher acknowledging receipt of the reimbursement.

5. Petty cash may not be used to pay for any personal services nor for reimbursement of any travel expenses except for in-state mileage. A PAR must be used to pay for all personal services. Travel reimbursement vouchers must be used for all other travel expenses.

6. Reimbursement for meals or food items from E & G funds must be approved by the Provost or respective Vice President. Reimbursement for meals or food items from other accounts requires Dean or Director level approval.

7. The university expects that personal funds will be used for cash purchases with subsequent reimbursement. University funds will not be advanced to anyone for the purpose of making cash purchases except from those departmental petty cash funds specifically authorized by the Director of Accounting Services to make such advances.

8. Violation of this policy may result in non-reimbursement of expended funds, closing of the approved petty cash fund and or/other appropriate disciplinary action.

The maximum amount for reimbursement from petty cash for a single transaction is $75.00