§ 371. Petty cash funds. 1. The board of supervisors by resolution or
by action taken pursuant to section three hundred seventy-six may
establish a revolving petty cash fund for any administrative unit or
officer in such amount as is deemed necessary. Any such petty cash fund
shall continue in existence from year to year until abolished.

2. Expenditures from a petty cash fund may be made only for payment in
advance of audit of properly itemized and verified or certified bills
for materials, supplies or services, other than employment, furnished to
the county for the conduct of its affairs and upon terms calling for
payment to the vendor upon the delivery of any such materials or
supplies or the rendering of any such services, provided that moneys in
any such fund also may be used for the purpose of making change when
such is required in the performance of official duties, and further
provided that moneys in any such fund established for the office of the
sheriff, district attorney, or any county police officer or peace
officer may also be used to advance travel funds to personnel of the
sheriff's or district attorney's office or any county police officer or
peace officer when required to travel on official business. Upon audit
of bills such petty cash fund shall be reimbursed from the appropriate
budgetary item or items in an amount equal to the amount audited and
allowed. The clerk of the board of supervisors, or such other officer as
shall have custody of audited claims, immediately shall notify the
county treasurer in writing of the disallowance of any of such bills or
any portion of any such bills, stating the amount in each case
disallowed. Any of such bills or any portion of any of such bills as
shall be disallowed upon audit shall be the personal liability of the
official responsible for the use of the petty cash fund from which
payment on account thereof was made, and such official shall forthwith
reimburse such petty cash fund in the amount of such disallowances. If
such reimbursement has not been made by the time of the first payment of
salary to such official after the disallowance of any such bills or any
portion of any of such bills, the amount of such disallowances shall be
withheld by the county treasurer from such salary payment and, if
necessary, subsequent salary payments, and paid into such petty cash
fund until an amount equal to the amount of such disallowances has been
repaid to such petty cash fund.

3. The chief fiscal officer at any time may require the official
responsible for the use of a petty cash fund to account for the moneys
in such fund.