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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 petty cash.

Link to State Memorandum: http://www.osc.ct.gov/2016memos/numbered/201606.htm

State Accounting Manual: http://www.osc.ct.gov/StateAcct/index.html
Petty Cash Forms: http://www.osc.ct.gov/agencies/forms/pdf/CO-17RPCrev715.pdf
Petty Cash Exception Procedure: http://www.osc.ct.gov/2008memos/numbered/200810.htm

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.

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