1. 概述

   1. 本政策规定了通过财务办公室报销零用现金以及使用部门零用现金和找零资金的程序和指导方针.

      现金控制是必要的，必须确保newbb电子平台履行其受托责任. 使用现金而不是其他支付方式并不会改变支出是否可以接受, 或不.

2. 定义

   1. 零用现金基金:由部门持有的一定数量的钱，用来制造小额的, 在正常的付款方式不符合成本效益或不合适的情况下，从当地供应商处偶然购买(紧急情况和需要现金的购买)不超过50美元.

   2. 找零资金:一个部门用来给购买商品或服务的顾客找零的一笔钱. 销售此类商品或者服务，必须事先通过适当渠道获得批准.

   3. 受托人:被授权批准部门账户支出的部门主管或预算单位经理。.

   4. 托管人:被指定管理和维护基金的部门雇员.

3. 一般的指导方针

   1. 部门可以由财务办公室报销(最好不经常使用-见部分) (D) (本政策), or establish their own petty cash fund (see part (E) (本政策).

   2. 采购的员工有责任告知供应商newbb电子平台的免税地位. An "Ohio Sales Tax Blanket Exemption Certificate" may be used for this purpose.

   3. newbb电子平台购物卡是比零用现金基金更好的选择. Purchasing card information can be found 在线.

   4. 除了校际体育零用现金基金可以用于40万系列自然账户编码的支出, 分类在费用自然账户代码系列100000的支出，禁止小额现金报销, 200000, 400000, 和900000年. Additional information about expense natural account codes is 网上.

4. Reimbursement through the bursar's office

   1. 凡使用个人现金或个人支票的人士，财务处会向其发还款项(不 个人借记卡或信用卡)在正常支付方式不符合成本效益或不合适的情况下，从当地供应商处进行不超过50美元的小额附带购买(用于紧急情况或需要现金的购买).

   2. A "零用现金凭证表格必须带到供应商的网站，并必须在购买时填写. 经批准的表格, along with an original itemized receipt, is submitted to the petty cash window in Chubb hall for reimbursement.

   3. 财务处会定期向应付帐款提交凭证，记录开支.

5. Establishment of departmental petty cash or change funds

   1. 一个完整的“零用现金/零钱基金" form must be completed and sent to the controller in the finance division.

   2. 受托人、托管人必须在分配基金前指定.

   3. 在资金发放给部门之前，商定的实物保护措施必须到位.

   4. Once the above has been completed, 这笔资金将通过支票(由托管人保管)从应付账款中发放给部门，可以在财务处的出纳窗口兑现.

6. Operation of departmental petty cash or change funds

   1. 零用现金基金

      1. 部门零用现金基金可用于在正常付款方式不符合成本效益或不适当的情况下，向当地供应商进行不超过50元的小额偶然采购(用于紧急情况和需要现金的采购). 贝克中心餐饮酒精零用现金基金和校际体育零用现金基金不受50美元的限制.

      2. 这些基金中购买的现金总额和原始分项收据应始终保持在规定的数额.

      3. The fund should be balanced at least monthly, and records kept.

      4. 这个基金应该 only be used for making purchases. It should 从来没有 be used for collecting money or making change for sales, 支付服务费用, 兑现支票, 发放贷款, 或者预付旅费.

      5. 零用现金基金s can be replenished by submitting a "直接付款表格" (be sure to specify which account to charge for each purchase), with original itemized receipts attached, 到一般会计. Accounts payable will issue a check to the department, 由保管人保管, that may be cashed at the cashier's window in the bursar's office. 1000美元或以上的支票必须在收到支票后的营业日兑现. Checks that are less than one thousand dollars may be held for cashing, 直到第三个工作日或手头支票金额达到或超过1000美元为止, 先到者为准.

      6. The 受托人 has sole responsibility for this fund. Any unexplained discrepancies will be resolved through the 受托人.

   2. 改变基金

      1. The cash in these funds should remain at the established amount at all times.

      2. 基金每天应平衡使用，但每周至少一次，并做好记录.

      3. 这个基金应该 从来没有 be used for making purchases, 兑现支票, 发放贷款, 或者预付旅费.

      4. The 受托人 has sole responsibility for this fund. Any unexplained discrepancies will be resolved through the 受托人.

   3. 基金隔离

      每笔零用现金基金和每笔零钱基金都应与所有其他现金基金分开. These funds are intended to stand alone; do 不 combine them with other cash.

7. 维护

   1. All petty cash funds should be balanced at least monthly, and records kept. The table below shows the formula for balancing petty cash funds (line A should equal line E, otherwise there is a shortage or overage in the fund):

      A.	建立了数额:
      B.	手头现金:
      C.	Original itemized receipts on hand:
      D.	运输中的补充品:
      E.	总(B + C + D):
      F.	Overage (if E > A) or  (Shortage) (if E < A)

      The petty cash fund should remain at the established amount. A log should be kept of shortages and overages, and all shortages and overages should be reported to the general accounting office, 解决, 下一个“直接支付" form submitted to replenish the fund.

   2. 所有的找零资金应在每天使用时结清，但至少每周一次，并做好记录. The table below shows the formula for balancing change funds (line A must equal line E, otherwise there is a shortage or overage in sales):

      A.	建立了数额:
      B.	手头现金:
      C.	手头支票:
      D.	销售:
      E.	总(B + c - d):
      F.	Overage (if E > A) or (Shortage) (if E < A)

      The change fund should remain at the established amount. Any overage or shortage should be reflected in the department's next sales deposit. 这是通过增加或减少存款金额的不足或超额的金额来实现的. 应记录每天的短缺和过剩情况，以便在进行审计时使用, overages and shortages can be reviewed. 长期过剩或短缺是可能存在内部控制缺陷的一个指标.

   3. 托管人负责基金的运作和维持，并向财务主任或审计署报告任何异常活动, 风险, 和遵从性.

   4. 当托管人和受托人不可用时，建议使用备用托管人. 备用托管人的职责与托管人不在时的职责相同.

   5. The 受托人 is responsible for insuring that the funds are physically secure, reporting any unusual activity to the controller or the Office of Audit, 风险, 和遵从性, and ultimately has the financial responsibility for them. This includes the 受托人 conducting unannounced counts of the fund.

   6. 受托人和托管人(在没有后援时)应该是唯一有权使用基金的人.

   7. Any changes to an existing fund (including custodian, 受托人, 基金所在地, increase or decrease of amount, 等.) should be submitted to the general accounting office, on a "零用现金/零钱基金" form, with "Established fund" marked.

   8. The controller (or his or her designee), 以及审计署, 风险, 和遵从性, reserve the right to inspect and audit any petty cash or change funds at any time.

8. Closing departmental petty cash or change funds

   If a departmental petty cash fund or change fund should be closed, contact the general accounting office for instructions.

评论家

Proposed revisions of this policy should be reviewed by:

1. Vice President for Finance and Administration

2. Director of the Office of Audit, 风险, 和遵从性

3. 一般会计经理

4. 财务主管

5. 控制器

6. 应付帐款经理

形式, 参考文献, and 历史

1. 形式

   The following forms are specific to this policy:

   1. The "零用现金凭证" form is 网上 as a Microsoft Excel file, from http://www.OHIO.edu/finance/forms/ (你可能需要向下滚动).

   2. The "直接支付" form is 网上 as a Microsoft Excel file, from http://www.OHIO.edu/finance/forms/ (你可能需要向下滚动).

   3. “零用现金/零用基金”表格以微软Excel文件的形式在网上提供，网址为 http://www.OHIO.edu/finance/forms/ (你可能需要向下滚动).

   4. “俄亥俄州销售税一揽子豁免证书”以PDF文件的形式在线提供，来自 http://www.OHIO.edu/finance/forms/ (你可能需要向下滚动).

    

2. 参考文献

   The following items are relevant to this policy:

   1. 政策 55.003, "Purchasing Authority: Vendor Selection, 个人购买, Land and Building Acquisition, 利益冲突."

   2. Purchasing Card information can be found 在线 at http://www.OHIO.edu/finance/purchasing/pcard/.

   3. Natural Account Code information can be found 在线 at http://nalookup.OHIO.edu/nalookup/nalookup.

    

3. 历史

   Draft versions of this policy that were circulated for review, 他们的封面备忘录, 他们的形式, and 评论家' comments on them are available on the password-protected Review site.

   Prior versions of this policy were approved on:

   1. 2016年7月12日(重新格式化)

   2. 二零零五年九月十四日

   3. 2000年11月1日