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Petty Cash Funds

This page provides a basic overview of petty cash funds for local governments in Washington State, including sample policies and procedures.

Overview

For the purpose of BARS, petty cash includes change funds, working funds, revolving, advance travel, stamp funds, check cashing funds, etc.; in other words, any sum of money or other resources set aside for such specific purposes as minor disbursements, making change, and similar uses (i.e., imprest fund). If the petty cash is disbursed, it is periodically restored to its original amount by a warrant drawn and charged to the applicable operating fund. The amount of the warrant should equal the aggregate of the disbursements.

See BARS Manual 3.8.8 on Imprest, Petty Cash and Other Revolving Funds.

Sample Documents

Code Provisions

Policies and Procedures

Forms


Last Modified: May 15, 2017