Administrative Manual

  • 05.12.01 Purpose

    Imprest Cash (an advance from County funds to enable an officer to discharge his or her duties) is available to many departments upon Resolution of the Board of Supervisors. Imprest Cash is for specified purposes which must be stated at the time of request (e.g., making change, making small purchases, freight due, postage due).

  • 05.12.02 Accountability

    Strict accounting is required for all Imprest Cash funds. The department head is accountable at all times for the specified amount of cash.
  • 05.12.03 Replenishment

    To replenish Imprest Cash, a County claim supported by receipts for the amount to be received shall be filed. At the time of replenishment, a charge shall be made by the Finance Director to the budget unit of the department for actual expenditures.
  • 05.12.04 Cash Difference Fund

    A "Cash Difference" Fund may be established for County officers for use in making change, and to account for clerical errors in making change. Government Code Sections 29370 et seq., cover the establishment and use of such fund.
  • 05.12.05 Cash Overage

    Any cash received in error or from unknown sources shall be deposited immediately into a cash overage fund in the County Treasury. 
  • 05.12.06 Audits

    Each officer shall upon demand of the Finance Director or the Board of Supervisors give an account of the cash difference fund in his or her charge.