Sec. 403.245. ACCOUNTING FOR PETTY CASH ACCOUNT. (a) The creation of a petty cash account is not an expenditure of state money or a reduction of appropriation.
(b) The replenishment of a petty cash account is an expenditure from the corresponding fund and shall be drawn from the appropriation from which the expenditure would otherwise have been made.
Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991. Amended by Acts 1999, 76th Leg., ch. 1499, Sec. 1.08, eff. Sept. 1, 1999.
Structure Texas Statutes
Subtitle A - Executive Officers
Chapter 403 - Comptroller of Public Accounts
Subchapter K. Petty Cash Accounts
Section 403.242. Applicability of Subchapter
Section 403.243. Conformance of Accounts Established Under Prior Law
Section 403.244. Purpose of Petty Cash Accounts
Section 403.245. Accounting for Petty Cash Account
Section 403.246. Amount of Petty Cash Account
Section 403.247. Duties of State Agency
Section 403.248. Travel Advances
Section 403.249. Duties of Comptroller
Section 403.250. Duties of State Auditor