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Travel Advance Account and Petty Cash Account (APS 010)

FPP A.044

Reimbursement of Lost, Stolen or Missing Petty Cash Accounts

Introduction

The Comptroller’s office allows reimbursement of lost, stolen or missing imprest, travel advances or petty cash, if certain criteria are met.

Reimbursement Procedure

Follow these steps to reimburse lost, stolen or missing imprest, travel advances or petty cash.

Step 1

The agency must:

  • Exhaust all collection efforts.
  • Report the loss to the local authorities as appropriate.
  • Notify the SAO of the loss and the circumstances surrounding the loss.

Step 2

The agency must submit the following to the SAO to obtain a certification form from the SAO that a shortage exists:

  • A police report or security officer’s report confirming amount of loss due to robbery or theft.
  • Certification by the agency’s internal auditor or chief fiscal officer that money is missing and replenishment will be requested from the Comptroller of Public Accounts.
  • A memo detailing procedures adopted by the agency to prevent similar shortages.
Submitting Reports to the State Auditor’s Office (SAO)

Find your agency’s SAO contact manager, then submit the required documents to one of these addresses:

Email
Use your agency’s SAO Contact Manager email
Attention: Reports
Mailing Address
State Auditor’s Office
Attention: Use your agency’s SAO Contact Manager name
Robert E. Johnson Building
P.O. Box 12067
Austin, Texas 78711-2067
Physical Address
State Auditor’s Office
Attention: Use your agency’s SAO Contact Manager name
Robert E. Johnson Building
4th Floor
1501 N. Congress Ave.
Austin, Texas 78711-2067
Fax
Use your agency’s SAO Contact Manager name
Attention: Reports
Fax: (512) 936-9400

Questions should be directed to the SAO contact manager.

The SAO will review the submitted documentation, certify the existence of the shortage and certify that the agency has adopted procedures to prevent similar shortages from occurring.

Step 3

After receiving the confirmation from the SAO, submit the following to your agency’s appropriation control officer (ACO):

  • A letter explaining the circumstances for requesting the replenishment.
  • Your certification from the SAO.
  • A copy of the payment voucher.

Step 4

Process a transaction to generate a payment from the current appropriation year in USAS to fund the petty cash account. Complete the payment voucher as shown in the table below using document type 9, batch type 4.

CAPPS logo

CAPPS agencies create the payment by entering a voucher in CAPPS. Select the accounting entry template for T-code 225.

T-Code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
225/Establish Vouchers Payable Determined by Agency 7899 Determined by Agency

Note: Use the agency vendor number as the vendor number. Comptroller object 7899 records the expenditure used to replenish petty, travel or imprest cash when there is a cash shortage (i.e., lost, stolen, etc.) in the local account. This object code requires an approval action code of 895 from the agency’s ACO.