Copy these tables for an authorized petty-cash count. Record counted money, supported vouchers, the authorized float and a separate replenishment proposal. A completed record does not approve replenishment or explain a difference. Keep sensitive receipts in their approved location; use references and payee labels here. No separate download is supplied.
Blank Record
Header
Entry
Record, revision and count date
[ ]
Currency, authorized float and authority reference
[ ]
Custodian, counter and independent reviewer
[Roles; confirm actual assignments]
Repeat denomination and voucher rows as needed.
Denomination
Quantity counted
Subtotal
[ ]
[ ]
[Denomination x quantity]
Counted cash total
[ ]
Voucher reference
Payee label
Amount
Valid for this reconciliation?
Evidence or exception
[ ]
[ ]
[ ]
[Yes / no / pending]
[Support and check reference]
Valid-voucher total
[ ]
Reconciliation and decision
Entry
Authorized float
[ ]
Cash plus valid vouchers
[ ]
Float minus cash and valid vouchers
[Amount; short if positive, over if negative]
Unresolved difference
[Evidence, owner, next check; UNKNOWN where needed]
Proposed replenishment
[Supported amount and basis; not a plug]
Review
[Role/name as permitted, date, checks and exceptions; PENDING if incomplete]
Approval
[PENDING / approved / declined; actual authorized role/name, decision/date/reference and conditions]
Replenishment executed
[Separate evidence/date or NOT CONFIRMED]
Completed Fictional Record
All amounts and labels are invented, in USD. Authorized float is 400.00; count date, authority reference and reviewer identity are not supplied.
Denomination USD
Quantity
Subtotal USD
20.00
4
80.00
10.00
7
70.00
5.00
9
45.00
1.00
13
13.00
0.50
14
7.00
Counted cash
215.00
Voucher
Fictional payee
USD
Valid?
Evidence
V-01
A
42.00
Yes
Supplied valid voucher
V-02
B
65.50
Yes
Supplied valid voucher
V-03
C
38.00
Yes
Supplied valid voucher
V-04
D
30.50
Yes
Supplied valid voucher
Total
176.00
Reconciliation and decision
Fictional entry
Authorized float
400.00 USD
Cash plus valid vouchers
215.00 + 176.00 = 391.00 USD
Difference
400.00 - 391.00 = 9.00 USD short; cause UNKNOWN
Follow-up
Independent reviewer checks count/support; actual owner and next check still to be confirmed
Proposed replenishment
176.00 USD for supplied valid vouchers only
Review and approval
PENDING; reviewer, authorized approver and decision date not supplied
Replenishment executed
NOT CONFIRMED
Reading the Result
The proposal is 176.00, not 400.00 - 215.00 = 185.00. The additional 9.00 is unexplained and remains open. Replenishing supported vouchers neither supplies approval nor resolves the shortage. Valid-voucher classification here is a fictional input, not a general eligibility test.
Source and Scope
GWSCPA Other Cash (September 1, 2022, US practice) explains fixed funds, signed receipts and cash-plus-receipts checks. CC8 section 6.6 (November 27, 2024, England and Wales) addresses independent float checks; OSCR Charity Finances (July 23, 2026, Scotland) compares counts with cashbook records. GWSCPA Bank Reconciliations (September 1, 2022) informs review fields only by editorial analogy from banking. Checked November 1, 2026. This original form adopts no universal frequency or threshold.
