Petty Cash Overview
The Office of the State Comptroller Administrative Services Division is responsible for
approving petty cash requests and increases. A Petty Cash Fund is a segregation
of an advance from another fund. Petty Cash Funds operate as imprest funds, i.e.
an amount is advanced from the General Fund (or if appropriate, from some other
fund) to an agency and the agency must at all times account for this advance.
These Petty Cash funds are intended to be used by state agencies for agency
purchases of small, but necessary operating items, not to exceed $50.00, except
for emergencies or specific exceptions granted by the Office of the State
Comptroller, based upon the peculiar needs of an agency. A procedure has been
established for requesting an exception to the $50.00 limit for the use of petty
cash. Wherever possible, an agency should use a state purchasing card instead of
The petty cash email address for requests over $50 is OSC.PettyCash@ct.gov.
General Questions on Petty Cash: Office of the State Comptroller, Administrative Services Division, (860) 702-3436or (860) 702-3440.
FREQUENTLY ASKED QUESTIONS
Q. Should child welfare petty cash be included on report?
A. Yes. Petty Cash Fund Report has two columns: General Fund and Other Funds.
Q. Agency has a $200 authorized level of petty cash. How can agency return petty cash?
A. A voucher must be completed to replenish and then redeposit. (see Paragraph 2.6 and 2.7, Chapter 12 of the State Accounting Manual)
Q. How does an agency establish a Petty Cash Fund or increase the amount of funds in an existing Petty Cash Fund?
A. Send a request to the Director of Administrative Services in memorandum form. The memorandum should include from what fund the advance is requested, amount requested, justification for request and length of request. Request should come from the agency head. (see Paragraph 2.3, Chapter 12 of the State Accounting Manual)
Q. How does an agency obtain an exemption to exceed the $50.00 threshold per incident for the use of petty cash?
A. Submit an email to OSC.PettyCash@po.state.ct.us with the dollar amount, the justification, the agency name and the name, address and telephone number of a contact person. (see Paragraph 2.4, Chapter 12 of the State Accounting Manual)
Q. What steps should an agency take if an unexplained shortage is discovered in the Petty Cash Fund?
In the event a significant unexplainable shortage is discovered in
the Petty Cash Fund, the following steps must be taken: