Before You Start
Confirm permission to count the petty cash and access its records. Obtain the authorized float amount, currency, cash-box access, voucher support and previous count record. Confirm the custodian, independent reviewer and actual approval route. Keep money secure under the applicable procedure. This is a human count of a fixed fund, not a bank reconciliation or an accounting entry.
The output is a dated count, supported-voucher list, unchanged difference and separate replenishment proposal. Use references in shared summaries; keep personal receipt details in their approved records.
Steps
- Count each denomination and record its quantity beside the value.
- Multiply each value by its counted quantity and total the cash.
- List each voucher and check its signature, payment support and applicable requirements.
- Total supported valid vouchers separately; identify excluded or pending vouchers without deleting them.
- Add counted cash and valid vouchers.
- Compare that sum with the authorized float on the same currency and cutoff.
- Record the difference unchanged, with evidence gaps, an owner and the next review needed.
These steps are OpenAid's working sequence. A voucher is not accepted merely because it would make the numbers agree.
Worked Fictional Count
Every amount is invented USD. The authorized float is 600.00.
| Count | USD |
|---|---|
| 3 x 50 | 150.00 |
| 8 x 20 | 160.00 |
| 9 x 10 | 90.00 |
| 6 x 5 | 30.00 |
| 11 x 1 | 11.00 |
| Counted cash | 441.00 |
The four supplied valid vouchers are 48.00, 72.50, 19.50 and 15.00: total 155.00. Cash plus valid vouchers is 441.00 + 155.00 = 596.00. The fund is 600.00 - 596.00 = 4.00 short. Record that result and the unresolved cause.
Proposed replenishment is 155.00 for the valid vouchers, with approval PENDING. It is not 159.00 to force the box back to its authorized amount.
When a Voucher Fails or the Gap Stays
Separate voucher PC-05 for 9.00 lacks the recipient signature required by this fictional voucher check. Keep it visible as pending, outside the valid-voucher total. Request the actual support rather than completing someone else's signature.
Even if later validated, 441.00 + 155.00 + 9.00 = 605.00, which is 5.00 over the float. Validation alone would not reconcile the fund. Preserve both versions of the working and investigate the remaining difference through the responsible owner. A gap alone establishes neither fraud nor who owes money.
Independent Review and Approval
The reviewer checks the count, arithmetic, voucher support and pending PC-05 against original permitted records. Record the actual checks and any exceptions. The authorized approver decides replenishment under the applicable delegation; the custodian's proposal does not approve it. Record approval and subsequent execution separately. If either authority or evidence is missing, leave its status pending and escalate through the local procedure.
Use the count record. Float versus cash-box balance explains the quantities.
Source and Scope
GWSCPA Other Cash (September 1, 2022, US practice) describes signed receipts and fixed-fund checks. CC8 sections 2.7/6.6 (November 27, 2024, England and Wales), OSCR cash controls (July 23, 2026, Scotland) and Oregon DOJ's undated recommendations support separate financial checks in their contexts. GWSCPA Bank Reconciliations (September 1, 2022) informs filing/sign-off only by editorial analogy. Checked November 1, 2026. No source supplies this case, universal count frequency or replenishment permission.