UNIVERSITY OF VIRGINIA
          FINANCIAL AND ADMINISTRATIVE PROCEDURES MANUAL



TITLE:  PREPARATION OF PETTY CASH VOUCHER          PROCEDURE:  4-1

                                                                    
        
Policy Reference:              IV.B.1

Form:                          Petty Cash Voucher (Form A0-002)

Obtain Blank Forms From:       Accounts Payable, Carruthers Hall,
                               924-4365.

Forward Completed Forms To:    Accounts Payable, Carruthers Hall

Purpose

This form is used to authorize and substantiate all petty cash
disbursements.

Completed forms, original and one copy, should be attached to the
Petty Cash Reimbursement Voucher (DA-02-040, Comp. 7) along with
original copy of SUPPORTING DOCUMENTS and transmitted to Accounts
Payable, Carruthers Hall at the time the petty cash fund is
reimbursed.

See also Procedure 6-26, "Preparation of Business Meal
Certification for Non-Overnight Travel."

See also Policy  VI.B.1, "Travel Expenses." 

Reimbursements for meals incurred during non-overnight travel that
do not qualify as business meals are tax reportable income
according to IRS Regulations and must be reimbursed on a Travel
Expense Reimbursement Voucher. Such reimbursements must be reported
in the employee's W-2 statement. Non-business meals cannot be
reimbursed from petty cash funds.

See also Procedure 6-25, "Preparation of Reimbursement for Travel
Expenses."

Note:  The custodian must authorize each use of petty cash by       
signing the AO-002 Form.

Instructions

The numbered items on the sample form should be completed as
follows:

 1.   Name of department or activity receiving goods or services.

 2.   Name of vendor or individual paid for goods/services (should
      be in agreement with SUPPORTING DOCUMENTS).

 3.   Petty Cash Voucher should be numbered consecutively by
      department beginning with No. "1" at July 1 of each fiscal
      year.

 4.   Clear description of articles or services must appear in this
      section.

 5.   Individuals receiving money from custodian should sign here
      when funds are initially received with amount indicated.

 6.   Individuals who require more money than originally issued
      will sign here upon receipt of additional sum with amount
      indicated.

 7.   Upon return of any residual amount from individuals who do
      not use all of the funds received, the custodian will sign
      here with amount indicated.

 8.   Complete in accordance with column heading and descriptions.


ISSUED BY:                                                 04/05/94

Accounts Payable              4.1.2