Cash funds -- Application for account -- Preference for purchasing card accounts -- Cash advances -- Revolving fund established by law excepted -- Elimination of cash funds.

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  • (1) Before any new petty cash funds may be established, the commission, department, or agency requesting the fund or funds shall apply in writing to the Division of Finance and provide:
    • (a) the reasons why the cash fund is needed;
    • (b) the amount requested; and
    • (c) the reasons why a purchasing card account is not sufficient to meet the needs of the commission, department, or agency.
  • (2)
    • (a) The Division of Finance shall review the application and make a determination that:
      • (i) no cash fund or purchasing card account should be established;
      • (ii) a purchasing card account should be established; or
      • (iii) a cash fund should be established using money in the state treasury.
    • (b) When making a determination under Subsection (2)(a), the Division of Finance shall recommend a purchasing card account in lieu of a cash fund unless there is significant evidence that a purchasing account is not sufficient to meet the needs of the commission, department, or agency.
  • (3) Revolving funds established by law are not subject to the provisions of this section.
  • (4) The Division of Finance is authorized to review and close cash funds if the division determines that a purchasing card account will adequately meet the needs of the commission, department, or agency.





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