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Travel Advance Account and Petty Cash Account (APS 010)

FPP A.044

Request Location Change for Existing Petty Cash Accounts

Introduction

Agencies may request changes to the locations where petty cash is held, provided the agency notifies the Comptroller’s office and the total amount of approved petty cash is not changed.

For example, an agency has two petty cash accounts; one is held in a local bank account and one is held at the agency’s location. The agency would like to deposit cash from its existing petty cash on hand into the local bank account rather than requesting an increase for the petty cash account. This would result in a permanent reduction in the cash on hand and a permanent increase to the cash held in the local bank.

Agency Procedure for Requesting Location Change for Existing Petty Cash Accounts

Agencies must follow the steps below to request a location change for existing petty cash accounts.

Step 1

Complete and sign the Petty Cash Account Request form (74-213). Follow the instructions in the form to enter the appropriate values in each field.

Step 2

Forward the completed request form and supporting documents, if applicable, to the agency’s appropriation control officer (ACO) in the Comptroller’s Fiscal Management Division. For mailing address information, see Agency Procedures for Requesting New or Increased Petty Cash Accounts.

Comptroller Procedures for Reviewing Location Change Requests

The Comptroller’s Fiscal Management Division must follow these procedures when reviewing and approving requests for location changes of existing petty cash accounts.

  • 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, the current location and the requested new location.
    • The value entered in the Amount Requested field matches the value entered in the Current Authorized Amount field.
    • The form is signed by an authorized agent of the agency.
  • Notify both the requesting agency and the State Auditor’s office (SAO) on approval of the petty cash account request.

Agency Procedures for Processing Location Change of Existing Petty Cash Accounts

On approval from the Comptroller’s office, the agency can process the necessary transactions to complete the change in location. These transactions also allow for the reclassification of the existing petty cash general ledger (GL) balances. This entails a three-part process:

  1. Draw a check or otherwise remove cash in the “from” petty cash account and deposit to the Comptroller’s Treasury Operations division.
  2. Process the transaction to generate a warrant for the “to” petty cash account.
  3. Deposit or cash the resulting warrant to fund the “to” petty cash account.

Use the following transactions to process the location change:

If the location change is to … Then process the deposit using … And generate the warrant using …
Reduce cash held in a local bank account and increase cash held at the agency
  • T-code 183
  • Appropriation 94992
  • COBJ:
    • 3779 – Imprest
    • 3780 – Travel
    • 3781 – Petty
  • Input GL Account:
    • GL 0041 – Cash in Bank – Imprest
    • GL 0042 – Cash in Bank – Petty
    • GL 0043 – Cash in Bank – Travel
  • T-code 263
  • Appropriation 94992
  • COBJ:
    • 7900 – Imprest
    • 7904 – Petty
    • 7905 – Travel
  • Input GL Account:
    • GL 0015 – Cash on Hand – Imprest
    • GL 0020 – Cash on Hand – Petty
    • GL 0030 – Cash on Hand – Travel
Reduce cash held at the agency and increase cash held at a local bank account
  • T-code 183
  • Appropriation 94992
  • COBJ:
    • 3779 – Imprest
    • 3780 – Travel
    • 3781 – Petty
  • Input GL Account:
    • GL 0015 – Cash on Hand – Imprest
    • GL 0020 – Cash on Hand – Petty
    • GL 0030 – Cash on Hand – Travel
  • T-code 263
  • Appropriation 94992
  • COBJ:
    • 7900 – Imprest
    • 7904 – Petty
    • 7905 – Travel
  • Input GL Account:
    • GL 0041 – Cash in Bank – Imprest
    • GL 0042 – Cash in Bank – Petty
    • GL 0043 – Cash in Bank – Travel

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

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 28B profile.