Northwestern Local School District
Administrative Guidelines


The following guidelines are to govern the use and control of petty cash funds:

 A.Petty cash may be used to pay for materials, supplies, and expenses that are needed immediately, considered to be usual and legitimate expenses of the District, and involve less than $15.00 for any one (1) item.

 B.A "Petty Cash" voucher is to be completed each time a disbursement is made. The invoice, bill, or sales slip, is to be signed by the person making the purchase and attached to the voucher. Each voucher is to be numbered sequentially.

 C.A "Petty Cash Report" (Form 6620 F1) is to be completed, signed by fund custodian, and filed with the Treasurer each month unless no money has been disbursed from the fund.

Revised 5/20/02