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.