Employee incurs small

business expense

Employee confirms expense is eligible under petty cash policy?

Employee completes petty cash voucher and attaches original receipts

Use standard reimbursement or purchasing process

Employee submits voucher and receipts to petty cash custodian

Are documents complete and within petty cash limit?

Custodian verifies coding/approvals as required

Return to employee for correction or alternate process

Custodian disburses cash to employee and signs voucher

Employee counts cash, signs voucher as received

Custodian files voucher and receipts in petty cash log

At fund replenishment, accountant reviews vouchers and prepares journal entry

Petty cash fund replenished and expenses recorded