Business and Financial Policies and Procedures
 

Change the Custodian of a Petty Cash Fund

Before You Begin

Before changing the custodian of a petty cash fund, verify the fund by reconciling it with both the current and new custodians present. The current custodian remains responsible for the fund until this reconciliation is performed and the new custodian assumes his or her duties.

Begin

To change the custodian of a petty cash fund:

  1. The new custodian submits the Change Custodian form which is online at the USFSCO Petty Cash & Change Funds Website.
Submitting the form automatically generates an e-mail to the unit head who must reply indicating whether or not they approve the custodian change.
  1. The new custodian completes training.
  2. The current and new custodians perform a reconciliation together. Keep a copy of the reconciliation in your unit’s files.
If the current custodian is unavailable due to an emergency, the new custodian must still reconcile the petty cash fund, but must do so in the presence of the unit head, business manager, or similar supervisor.

 

Forms Used in this Procedure

Change Custodian

Related Policies and Procedures

Reconcile Petty Cash Funds Monthly
Reconcile Petty Cash Funds Quarterly

Additional Resources

USFSCO Petty Cash & Change Funds
USFSCO Petty Cash Training

 

Last Updated: October 21, 2011 | Approved: Senior Associate Vice President for Business and Finance - February 2008