38 Petty Cash/Imprest Accounts
38.1 Overview
It is prudent at times to allow the operation of petty cash or imprest accounts, rather than make purchases through the Authority’s creditors system. An example would be the purchase of low value items required for the running of a small council establishment. The operation of such accounts needs to be strictly monitored and maintained, with clear specific rules relating to their permitted use.
38.2 Responsibility/Accountability
38.2.1 Section 151 Officer (click here for all responsibilities for the Section 151 Officer)
Issuing instructions on the operation of petty cash/imprest accounts.
38.2.2 Business Unit Heads (click here for all responsibilities of Business Unit Heads)
Ensuring employees within their areas who operate imprest accounts do so in line with the instructions issued by the Section 151 Officer.
38.2.3 Officers (click here for all responsibilities for Officers)
Operating petty cash/imprest accounts in line with the relevant instructions. On leaving the Council’s employment or otherwise ceasing to be entitled to hold an imprest advance, an employee must account to the Business Unit Head for the amount advanced to them.
38.3 Policy (click here for detailed procedures)
All petty cash/imprest accounts are arranged through the Section 151 Officer.
(click here for Guidance Notes on Petty Cash Expenditure.)
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