STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2009-33

September 29, 2009

TO THE HEADS OF ALL STATE AGENCIES

I. AUTHORITY

Section 3-112 of the Connecticut General Statutes gives the Comptroller the authority to establish petty cash funds and procedures for such petty cash funds.

II. NEW EXCEPTION

The State Accounting Manual states that petty cash funds are intended to facilitate departmental or agency purchases of small, but necessary operating items, not to exceed $50, except for emergencies or specific exceptions granted by the State Comptroller, based upon the peculiar needs of an agency.

The purpose of this memorandum is to notify agencies of a new exception to the $50 limit for the use of petty cash. State agencies are granted an exception to the $50 limit for the use of petty cash when requested by the Office of the Attorney General to provide checks for costs associated with legal matters. The Office of the Attorney General will no longer be paying these costs from their petty cash and agencies will now have to pay for such costs directly.

For all other emergency or specific exceptions to the $50 limit for the use of petty cash, an agency must send an e-mail request to OSC.Pettycash@po.state.ct.us  as directed by Comptroller's Memorandum 2008-10.

III. QUESTIONS

Please direct any questions concerning this memorandum to the Fiscal Policy Division at (860) 702-3440.

NANCY WYMAN
STATE COMPTROLLER

NW:CH

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