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Travel Advance Account and Petty Cash Account (APS 010)

FPP A.044

Request Reclassification of Petty Cash Account Type

Introduction

Agencies may request reclassification of the type of petty cash account, provided the agency notifies the Comptroller’s office and the total amount of petty cash is not changed.

For example, an agency has a petty cash account used to make small disbursements. The agency would like to reclassify the type to advancing travel money instead, with the amount remaining the same.

Agency Procedures for Requesting Petty Cash Type Reclassification

Agencies must follow the steps below to request the reclassification of petty cash types.

Step 1

Complete the Petty Cash Account Request form (74-213). Follow the instructions included with the form for the appropriate values for 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 Approving Reclassification of Petty Cash Types

The Comptroller’s Fiscal Management Division must follow these procedures when reviewing and approving requests for reclassifying petty cash types.

  • 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 authorized amount and the current location.
    • The net of the current authorized amounts between petty cash types is the same as originally authorized.
    • The form is signed by an authorized agent of the agency.
  • Follow internal procedures to temporarily allow the applicable petty cash GL accounts on the T-code 632 28B profile.
  • Notify both the requesting agency and the State Auditor’s office (SAO) on approval of the petty cash account request.

Agency Procedures for Processing Reclassification Transactions

On approval from the Comptroller’s office, the agency can process the necessary transactions. These transactions are necessary to allow for the reclassification of the existing petty cash general ledger (GL) balances.

Use the following transactions to process the reclassification:

If the cash is … Then reverse the original petty cash GL posting using … And post to the new petty GL using …
Held in a local bank account
  • T-code 632
  • 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 632R
  • 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
Held at the agency
  • T-code 632
  • 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 632R
  • 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