| 1.0 | GENERAL INFORMATION | |
| 2.0 | IMPREST PETTY CASH FUND | |
| 2.1 | Statutory Reference | |
| 2.2 | Petty Cash Funds Definition | |
| 2.3 | Establishing or Increasing Petty Cash Funds | |
| 2.4 | Use of Petty Cash | |
| 2.5 | Agency Records | |
| 2.6 | Replenishment | |
| 2.7 | Re-Deposit of Excess Funds | |
| 2.8 | Payments to Outside Contractors | |
| 2.9 | Payroll Transactions | |
| 2.10 | Funds for Travel Expenses and Workshops/Conferences | |
| 2.11 | Internal Reporting | |
| 2.12 | Year End Closing | |
| 2.13 | Internal Control | |
| 2.14 | Petty Cash Loss | |
| 2.15 | Check Cancellation - Petty Cash Fund | |
| 2.16 | Annual Report | |
| 3. | MANAGEMENT OF RECEIVABLES - RECOMMENDED PRACTICE | |
| 3.1 | Principle | |
| 3.2 | Authoritative Reference | |
| 3.3 | General Practices | |