Issue Date:
Revised Date:

Object Type

Cash — Interfund Transfers/Other

Reference

For detailed 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 transfer of cash from treasury funds to an agency petty cash account or revolving account.

Expenditure code 7904 includes, but is NOT limited to:

  • Petty Cash Advances

Note

This code does NOT include travel advance accounts (7905).

This code is used for both the initial establishment of petty cash accounts in local banks and for any subsequent increases to these funds. Reimbursement of a petty cash account is accomplished through vouchers charging treasury funds and payable to a petty cash fund. To reduce or eliminate the revolving balance of a petty cash fund, deposit the reduction amount to the credit of the treasury fund from which the account was originally established (code 3781).

USAS Values

Appropriation Year 20
USAS Title PETTY CASH ADVANCE
Object Group 15 – Petty, Travel, and Imprest Cash Transaction (Expenditure Objects)
USAS Status A
Rev/Exp Category 00 – INTERFUND TRANSFERS/OTHER