Travel Advance Account and Petty Cash Account (APS 010)

Request a New Petty Cash Account or an Increase to an Existing Account

Introduction

This section outlines the procedures for:

1. Agencies requesting a new petty cash account or an increase to an existing petty cash account.
2. The Comptroller’s office review and approval of agency requests for new or increased petty cash accounts.
3. Agencies creating or increasing petty cash accounts, including processing the necessary accounting transactions.

Agency Procedures for Requesting New or Increased Petty Cash Accounts

To request a new petty cash account or an increase to an existing one:

Step	Action
	If …	Then …
1	Your agency’s petty cash account request includes non-central office locations	Complete pages 1 and 2 of the Petty Cash Account Request form (74-213), then proceed to step 2. This form identifies the type of petty cash account requested and other necessary information such as the amount requested, funding source and estimated total petty cash disbursements for the fiscal year. Page 2 of the form documents the field office account and supports the amount appearing on the request form for non-central office disbursements.
	Your agency is only requesting a petty cash account for a central office location	Complete page 1 of the Petty Cash Account Request form (74-213), then proceed to step 2.
2	If …	Then …
	Your agency is requesting an amount in excess of the statutory limits specified in section 403.246	Attach supporting documents to the request form detailing the reason for exceeding the statutory limits, then proceed to step 3.
	Your agency is requesting an amount not in excess of the statutory limits specified in section 403.246	Proceed to step 3.
3	Forward the request form and supporting documents, if applicable, to the agency’s appropriation control officer (ACO) in the Comptroller’s Fiscal Management Division for approval. Mail the form and documents to one of these addresses: Email ACO.reports@cpa.texas.gov Physical Address Texas Comptroller of Public Accounts Fiscal Management Division Appropriation Control Section 111 E. 17th Street, Room 1001 Austin, Texas 78774-0001 INTERAGENCY Mailing Address Texas Comptroller of Public Accounts Fiscal Management Division Appropriation Control Section P.O. Box 13528 Austin, Texas 78711-3528

Comptroller Procedures for Creating or Increasing a Petty Cash Account

The Comptroller’s Fiscal Management Division must follow these procedures when creating or increasing a petty cash account:

• On receipt of the completed Petty Cash Account Request form (74-213) from the agency, review to ensure:
  • The form identifies the type of petty cash account requested, the source of funding, the requested amount and the anticipated disbursement for the fiscal year.
  • The request complies with Government Code, Sections 403.244 and 403.246.
  • The requested petty cash amount is authorized under Government Code, Section 403.246.
    • If the amount requested is in excess of the monetary limitations of petty cash accounts specified in Government Code, Section 403.246, determine if the request is appropriate.
  • The total estimated disbursement from the petty cash account during the fiscal year will not exceed available agency appropriations from the fund.
  • The form is signed by an authorized agent of the agency.
• Notify the State Auditor’s office (SAO) of any approved requests that exceed the statutory petty cash account limitations.
• Notify both the requesting agency and the SAO on approval of the petty cash account request.
  • Notify the SAO of any approved requests that exceed the statutory petty cash account limitations.
• If it is a new account, establish appropriation 94992 (this appropriation is charged to generate the warrant used to create the petty cash account).
• Require an annual certification from agencies confirming the authorized and available amount for petty cash accounts as of May 31.
• As soon as possible after the beginning of each fiscal year, review each petty cash account to ensure:
  • The corresponding agency has a sufficient appropriation from the fund to cover projected disbursements from the account during the current fiscal year.
  • The current amount of the account complies with the specified monetary limits.
• Send the results of the review to the SAO.
• Temporarily lapse a state agency’s unencumbered appropriations from the appropriated fund in an amount equal to the shortage in the agency’s petty cash account if the SAO certifies to the Comptroller’s office that a shortage exists.
• Reinstate a state agency’s lapsed unencumbered appropriations if the SAO certifies to the Comptroller’s office that the agency has adopted procedures to prevent the occurrence of similar shortages.

Note: The Comptroller’s Fiscal Management Division will follow its regular procedures for auditing claims against the state as part of the procedure for replenishing a petty cash account.

Agency Procedures for Creating or Increasing Petty Cash Accounts

Introduction

On approval from the Comptroller’s office, agencies should follow the steps below to create or increase petty cash accounts.

Step 1

Establish a program cost account (PCA) on the USAS Program Cost Account profile (26) screen that infers:

• Program code: 3997*
• Appropriation: 94992
• Fund: Agency fund that reimbursement will be made from

* Program code 3997 should report to 2990 and program code 2990 should report to 1990.

Note: Contact your appropriation control officer if appropriation 94992 does not exist.

Step 2

Process a budget revision transaction to increase appropriation 94992.

Note: An agency may increase appropriation 94992 for the entire certified amount, or process budget revisions throughout the year, as long as the total budget revision amount does not exceed the amount certified.

Use document type A, batch type 1 to enter and complete the budget revision transaction as shown in the table below.

T-Code/Title	Appropriation Number/Title	COBJ	Appropriated Fund/Agency Fund/PCA
006/Adjust Exp Budget	94992 – Petty Cash/Travel/Imprest Advances	7000	Determined by Agency

If a revenue budget is necessary, a budget revision transaction must be completed as shown in the table below.

T-Code/Title	Appropriation Number/Title	COBJ	Appropriated Fund/Agency Fund/PCA
009/Adjust Rev Budget	94992 – Petty Cash/Travel/Imprest Advances	3000	Determined by Agency

To fund the revenue budget, a journal voucher must be completed as shown in the table below.

T-Code/Title	Appropriation Number/Title	COBJ	Appropriated Fund/Agency Fund/PCA
406/Rev Transfer Out	As Determined by Agency	Actual Revenue Object	Determined by Agency
405/Rev Transfer In	94992 – Petty Cash/Travel/Imprest Advances	Actual Revenue Object	Determined by Agency

Step 3

Complete the transaction to generate a warrant to fund the petty cash account as follows:

T-Code/Title	Appropriation Number/Title	COBJ	Appropriated Fund/Agency Fund/PCA
263/Creation/Increase to Imprest, Petty, Travel Cash Account	94992 – Petty Cash/Travel/Imprest Advances	7900 – Imprest 7904 – Petty 7905 – Travel	Determined by Agency

T-code 263 posts to the following GL accounts:

• DR-1 INPUT  CR-1 1009
• DR-2 5501    CR-2 5600

This transaction code requires that one of the following GL accounts be input:

If …	Then use one of these GL accounts …
The cash is physically kept at the agency	GL 0015 – Cash on Hand – Imprest GL 0020 – Cash on Hand – Petty GL 0030 – Cash on Hand – Travel
The cash is kept in a local bank account	GL 0041 – Cash in Bank – Imprest GL 0042 – Cash in Bank – Petty GL 0043 – Cash in Bank – Travel

Step 4

On receipt of the warrant generated from T-code 263, deposit the warrant to a local bank account or cash the warrant and place the proceeds in the physical location of cash on hand at the agency.

Agencies should make every effort to open petty cash accounts at banks or financial institutions that offer interest-bearing accounts.

Interest earned on the petty cash accounts must be deposited with the Comptroller’s Treasury Operations Division into the general revenue fund, appropriation 99906, object code 3852, unless the agency has a specific statute directing interest to a special fund. For instructions on processing interest deposits, see Depositing Earned Interest.

For warrant cancellations, use T-code 951R. Due to system programming limitations, this will also require the use of T-code 632 to debit GL account 5600 and credit the original GL that was entered on the purchase voucher.

Note: T-code 632 does not allow petty cash GL accounts. For the warrant cancellation entry to process using T-code 632, contact your financial reporting analyst to temporarily allow the original petty cash GL account on the T-code 632 Trans Code Options Profile (28B).