For what purpose is the Petty Cash Fund established?

The Petty Cash Fund is established specifically to facilitate small incidental purchases that are often too minor to justify the time and effort required for formal purchase orders or reimbursement processes. This fund is designed to handle day-to-day expenses that arise unexpectedly or those minor purchases that support operational needs but do not require substantial financial commitment. For instance, costs associated with office supplies or small equipment that come up regularly and need immediate action can typically be handled through this fund.

In contrast, larger purchases would require more formal processes with appropriate documentation, making the Petty Cash Fund unsuitable for those situations. Similarly, inmate services or vehicle impound costs generally necessitate tighter budget controls and are often processed through different financial systems rather than through petty cash, which focuses on smaller, routine transactions. Therefore, the primary functionality of the Petty Cash Fund aligns perfectly with making small incidental purchases.