6. PETTY CASH VOUCHER (AND RECEIPT)-Form FA-7-P

 The principal's Petty Cash Fund (not to exceed $25) issued
by the board of public instruction for use in purchasing office
supplies is not to be considered a part of the Internal Fund.
This Petty Cash Fund shall be kept separate and not commingled
with the school's Internal Fund. Reimbursement of the princi-
pal's Petty Cash Fund is handled on the imprest system in the
manner prescribed by the county board.

 School administrators may establish petty cash funds from
School Activity Funds; however, the practice of making petty
cash disbursements should be kept to a minimum, and the total
of all petty cash funds should not exceed $25. Reimbursement
of this fund is to be made by check (supported by invoices, sales
tickets, etc.) and charged to the appropriate internal fund ac-
count.


 If it is essential to establish a petty cash fund, the following
procedure should be followed:
 1. Upon authority of an approved check requisition (Form
 FA-2-P), issue a check made payable to an individual and
 show the words "Petty Cash Fund" immediately follow-
 ing the person's name.

 2. The check is then entered in the Distribution of Expendi-
 tures (Form FA-25-P) but instead of entering the amount
 under the "amount" columns, enter the amount under the
 "explanation" column. The reason for not posting this
 check under the "amount" column is to keep from over-
 stating expenditures.

 3. Enter the check on a Form FA-10-P, Depository Ledger
 Form, captioned "Petty Cash." Under the "explanation"
 column show the individual's name, department and petty
 cash fund, and the amount under the column "paid out."

 4. At the end of the school year, or before if no longer
 necessary, when the petty cash fund is returned, the office
 should issue Official Receipt (Form FA-3-P) to the indi-