Three Different Amounts
A fixed petty-cash float is the authorized amount assigned to that fund. Cash remaining is the money physically present at the count. Supported vouchers record spending already paid from it. They explain why cash remaining may be less than the float without establishing a shortage.
These amounts describe different things. A voucher is not cash still available to spend. An unsigned note or unsupported amount cannot be treated as a valid voucher merely to make the total agree. Whether a document is sufficient depends on actual policy and evidence.
The Equation
For this simplified fixed-float illustration, compare the authorized float with cash remaining plus valid vouchers. All amounts are invented USD; assume no other reconciling item. The voucher amounts below have already been checked for this exercise only.
| Fictional Case | Authorized Float | Cash Remaining | Valid Vouchers | Cash Plus Vouchers | Unresolved Difference |
|---|---|---|---|---|---|
| A | 500 | 340 | 160 | 500 | 0 |
| B | 500 | 312 | 160 | 472 | 28 |
Case A: 340 + 160 = 500 USD. Its pieces equal the float even though the box contains only 340 USD. Case B: 312 + 160 = 472 USD; 500 - 472 = 28 USD remains unsupported. The packet gives no cause for that difference.
Why a Match Is Not a Verdict
An arithmetic match establishes agreement between the stated pieces. It does not establish that every expense was appropriate, that a voucher is authentic or that no other transaction was omitted. A count is also distinct from the cashbook record.
Keep the 28 USD difference visible for the authorized finance owner. Do not create a voucher, change the float or insert a balancing entry to close it. Investigation and accounting treatment require their own evidence and authority. This explanation supplies neither replenishment permission nor a finding of misuse.
Go Next
Use the cash-count record for the separate denomination and evidence fields, and the reconciliation guide for the procedure. Neither replaces actual policy.
Source and Scope
Other Cash, by Patricia A. O'Malley, CPA, September 1, 2022, describes a set fund and checking cash plus receipts in US professional practice. OSCR's charity-finance guidance, updated July 23, 2026, distinguishes the box count and cashbook in Scotland. CC8 section 6.6, updated November 27, 2024, addresses independent float checks in England and Wales. ACNC's Australian examples list cashbooks and supporting bills. No universal amount, counting frequency or accounting treatment is imported. The cases are original fiction.