State Board of Education Rule 6A-1.057 authorizes the use of petty cash funds for small expenditures for the operation of schools.  The Rule requires that each fund must be authorized by the School Board as to the amount and the specific person responsible for the fund.
Petty cash funds are used by the schools/departments for postage and other incidental purchases under $50.00  when it is not feasible for a purchase order to be issued.

Dr. George F. Copeland, CPA, Assistant Superintendent for Business Affairs

DATA SOURCE:  Sonya Findley, CPA, Director of Finance