4. General Procedures

See also:

4.8 Petty cash

Petty cash is to be used to reimburse small items of actual departmental expenditure such as delivery fees, postal charges, etc.

Payments from petty cash for work or services carried out by individuals are expressly forbidden.

The maximum amount that may be claimed in respect of any single transaction through the petty cash system is £30 (£50 for subject payments to volunteers in clinical trials and research studies). Any item claimed on a petty cash voucher must be fully described and a receipt attached wherever the supplier can reasonably be expected to provide one.

Detailed procedures for recording petty cash payments and reimbursing the float are provided in the Petty Cash process.

Further guidance on allowable petty cash transactions is provided in Appendix 3.