1B: Petty cash claims and vouchers are checked for accuracy and

authenticity before processing

Part of the role of the person responsible for petty cash is to check the vouchers, purchase receipts and other
petty cash claims that are submitted before they are paid to the person making the claim. Petty cash vouchers
are usually fairly simple but they need to be filled out correctly. If there is any information missing, or if the
writing is hard to read, the person responsible for petty cash might make errors in payment.

Typical information found on a petty cash voucher includes:

name of the person using the cash
date the cash was given
the amount of cash given-often in words and numbers
a brief description of what the cash was used for
a code if the amount is to be charged to a particular department/ area
a place for the person in charge to sign to say that they have handed the cash over
a place for the recipient of the cash to sign to say that they have received the cash

Each voucher should be checked to make sure that:

it is all filled out correctly
the writing is legible
the written and numerical amounts match
the amount claimed is permitted to be paid from petty cash
the description of why the cash is needed is allowed under the petty cash policy
it has both signatures
the person receiving the money is authorised to use the petty cash
it appears to be a genuine voucher

Cash advances
If a cash advance has been issued a voucher should have been filled out at the time. As part of the voucher
checking process the person in charge should check that each cash advance has the necessary receipts/
invoice attached to it after the items are purchased and any extra is refunded to the petty cash tin.
Where necessary this might mean having to speak with the person concerned and reminding them to
find and submit the receipt/s.

Now complete the learning task below. (called task2 in the activities tab)
 PETTY CASH VOUCHER

Please Pay: Billy Gote Date: 21.3.2109

Amount of (words) Seventy Three dollars & 46 cents

Description: Petrol for hire car

Charge Code: 07 Travel Amount:$ 173.46

Approved by: Charlie Ebdo Received by Eileen Dover

1. On the completed petty cash claim above, mark out the areas which need checking before a
payment is made.
2. Mark in red those areas where there are inconsistencies or errors in this claim
3. If you were training a new person for your role as the person responsible for the Petty Cash
Tin, what are 5 things you would be sure to tell them to be wary (take care) with ?
I.
II.
III.
IV.
V.
4. Mary Krismus has made a claim for some petty cash but her voucher for $27.45 does not say what it is
for and is not signed. No receipt or invoice is provided. What should you do? . (approx. 50 words)