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Administrative Procedures Manual

Office of the Faculty Secretary

Mailing Address:

University of Idaho
875 Perimeter Drive MS 1106
Moscow, ID 83844-1106

Phone: 208-885-6151

Fax: 208-885-8947

Administrative Building

20.04 -- Petty Cash Reimbursement

Last updated February 22, 2017

A. General. The petty cash reimbursement system allows unit administrators to authorize reimbursement to University employees for unit expenditures, up to $100, without the normal procedures involving requisitions, purchase orders, and vouchers. [rev. 2-17]

B. Unauthorized Transactions. Items not authorized for payment through the petty cash reimbursement process include the following types of purchases:

Salary and wage payments, travel costs, costs of meals or any other food or beverage items for human consumption, gifts, flowers, plants, personal items, or office decorations.

C. Procedure. Employees may purchase items for office use out of personal funds and obtain from the vendor a cash receipt that identifies the date, place of business, items bought, and the amount paid. The purchaser then completes the first section of a “Petty Cash Reimbursement Receipt" attaches the receipt, and obtains the approval of the unit administrator. The administrator approves by signing the form and entering the appropriate Organization and Activity codes as well as the appropriate expense classification code(s). If the person seeking reimbursement is an administrator, the form is to be approved by another person in the unit or college. [ed. 2-17]

C-1. Obtaining Funds. The purchaser takes the form and attached receipt to the cashier window in the Controller’s Office. The cashier enters the amount to be reimbursed and his or her initials. The purchaser signs the receipt, dates it, and receives cash. The reimbursement form should be presented as soon as possible after the date of purchase. [rev. 2-17]

C-2. Departmental Charges. Periodically, the disbursement cashier forwards receipts to the Accounts Payable Office for reimbursement of the general petty-cash fund. The accounts payable department charges the purchases against the budgets of the departments for which the purchases were made and identifies them on Banner as “petty-cash reimbursement” under the description column.

C-3. Sales Tax Criteria. UI will pay the Idaho state sales tax, if the vendor does not accept the purchaser’s word that the item is for tax-exempt UI purposes. The purchaser’s budget will be charged for this tax amount.

Administrative Procedures Manual

Office of the Faculty Secretary

Mailing Address:

University of Idaho
875 Perimeter Drive MS 1106
Moscow, ID 83844-1106

Phone: 208-885-6151

Fax: 208-885-8947

Administrative Building