CHAPTER 7.00-BUSINESS SERVICES

7.10 Petty Cash Funds

The Superintendent may establish petty cash funds for his/her office, each District department, and each school. Petty cash funds shall be used for operating expenses in accordance with State Board of Education Rules and provisions described herein. 

(1) A principal or District department head may establish a petty cash fund by submitting a request to the Finance Division for approval. Approval shall be obtained prior to issuing any checks. 

(2) The Superintendent or designee shall reimburse the funds from the budgetary accounts of schools and District departments when petty cash is exhausted. 

(3) Petty cash funds shall be accounted for separately from all other funds maintained at each school and District department. The amount of petty cash funds shall not exceed three hundred dollars ($300.00) for the Superintendent’s office, each District department and two hundred dollars ($200.00) for each school. 

(4) An itemized receipt for each expenditure shall be kept to receive reimbursement. 

STATUTORY AUTHORITY: 1001.42; 1006.21, F.S. 

LAWS IMPLEMENTED: 1001.43; 1011.07, F.S. 

STATE BOARD OF EDUCATION RULE: 6A-1.087 

History:

Adopted: January 14, 1999 

Revision Date(s): November 14, 2000; October 7, 2003; February 14, 2012 

Formerly: