Issue Date: 1999-11-01
Revised Date:

Object Type

Cash — Other Expenditures

Reference

For more information about accounting policies related to imprest, petty cash and travel advance accounts, please see FPP A.044 Petty Cash Account (APS 010).

Description

To record the expenditure used to replenish petty, travel or imprest cash in situations where there is a cash shortage (e.g., lost, stolen, etc.) in the local account. The expenditure will be charged to an appropriation in the treasury and generate a repayment for deposit into the local petty, travel or imprest account. Under 403.031, Government Code, the classification of receivables as uncollectible under this subsection does not constitute forgiveness of the debt.

Note

USAS Values

Appropriation Year 20
USAS Title REPLENISH PETY/TRAV/IMPRST CASH SHORTAGE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES