Petty Cash Checks

Petty Cash Checks

All campuses and many departments have petty cash checking accounts established at our depository bank for use by the campus administrator for making purchases that are of the immediate nature on each campus. A new school or department may request a petty cash checking account, although no campus or department will be required to do so. This account will function similar to petty cash. It will be used for spot purchases under $500. Local Maintenance (199), Activity (461) and Agency (865) fund account codes may be charged and reimbursed through Lawson EE20.2

Petty Cash Checking is provided to the campuses as a convenience for making purchases of an immediate nature.  The abuse or overuse of Petty Cash Checking will result in the loss or restriction of this convenience.  When the choice is made to use this form of purchasing, please review the guidelines below.  As a reminder, do not use Petty Cash Checking to pay other schools within PISD.  For these types of financial transactions, use a Journal Entry that is processed through the Accounting Department.

All vendors used for petty cash checking should be an awarded PISD vendor or have an active cooperative contractYou must obtain prior approval from the Director of Purchasing before issuing a petty cash check from a vendor not found on either of these lists

Petty Cash Checking Items and Accounts Payable / Purchasing Requisitions

Up to $500.00
Principals and budget managers have the authorization to make spot purchases up to $500.  A spot purchase is a one-time purchase occasioned by a small requirement, an unusual circumstance, or to take advantage of a favorable market condition (ex: going out of business sale).  The spot purchases may be done with Petty Cash Checking or a Non-Standard Purchase Order.  The key is to plan. Awarded Vendors and Cooperative Vendors must be utilized in most cases. 

Over $500.00 

Items/services over $500 require a Purchase Order Requisition (RQ10) through the purchasing department. Purchases over $500.00 require prior approval - first from Business Office (Carla, or Maritza). If approval is obtained from the Business Office, you will need additional written approval (e-mail) from Laurie Pruett in purchasing.

Exception to the $500 rule:  Admission Fees associated with Student Field Trips may be paid with a petty cash check over $500.

Petty Cash Checks to Employees will no longer be allowed for reimbursing an employee for supplies purchased. However, a Petty Cash Check can be issued to an employee for student meals associated with student travel.

Categories of Expenses that may not be reimbursed through Petty Cash Checking:

RQ10 Purchase Requisition

PO20 Non-Standard Requisition

PISD Payroll Check


Contest Judge Fees (6299)




Software (6325)



Capital Outlay Items (66XX)



Inventory Assets (6398)



Computer Hardware (6398)



Travel Reimbursement (6411 & 6412)



Payments to employee for services performed: Does not have a separate business and tax id # (6118 & 6121)



Payments to employee for services performed: Does have a separate business and tax id #



Payments to non-employee individuals for services performed (normally processed through Accounts Payable for 1099-Miscellaneous accountability and legal compliance purposes) (62XX)




Reimbursements to employees through Petty Cash Checking


Remember - The above expenditures require proper documentation.

Federal Funds and Technology Funds should not be charged through petty cash checking unless permission is obtained from the Federal Fund Administrator.

Note: No check should be signed and/or removed from the checkbook without a vendor shown on the payee line.  Carbon copy should reflect the payee as these could be audited during an audit.


Initial Set Up of Petty Cash Checking Accounts

If your campus or department wishes to utilize a petty cash checking account, approval is required by Jeanne Conway, Exec Director of Business Services. The school principal is responsible for maintaining and protecting the petty cash checking fund. On most campuses, the person responsible for maintaining the checking account on a daily basis is the school secretary / bookkeeper.

Upon approval by the Exec Director of Business Services, a Bank Signature Card is prepared and authorized signatures for the account are secured. Two authorized signatures are required on the card; the principal of the school and at least one assistant principal. Either of these two administrators can sign checks on the account. In no case should the person responsible for reimbursing and reconciling the account be able to sign checks. If you need to add or delete signers on the account, contact Nora Cotton, 713-740-0023 in the Business Office.

This completed card is forwarded to the district’s depository bank by the Budget Office. Upon receipt, an account is established and an account number is assigned. At this time, a checkbook and checks will be ordered. Upon receipt of notification from the bank that the account has been established, an opening deposit of funds is transferred into the account by the Exec Director of Business Services.

Petty Cash Checking Accounts shall be established for the following amounts only:

  • Elementary Schools $3,000
  • Intermediate Schools $4,000
  • High Schools $5,000
  • Departments $1,000 - $5,000

Reimbursements will be made by an intra-bank fund transfer by the Budget Office only. The building administrator will not have to go to the bank to deposit a reimbursement check from the accounts payable department. The campus will receive notice from the Budget Office on completion of the transfer. This is the school’s notification that the funds have been transferred from the district’s main account to the campus petty cash checking account.

Note:  Do not use petty cash checking to pay other schools/departments within PISD.  For these types of financial transactions please use a journal entry.

Sales tax should not be paid when using the account for purchases.  Tax exemption forms can be obtained from the download forms.

Procedures for Reimbursement of the Checking Account

 Lawson System:

 Instructions for Completing Petty Cash Reimbursements (Click Here)

The maximum amount for which a check can be written is $500. Writing multiple checks in total excess of $500 to circumvent the procedures for one expenditure is prohibited.

Correcting Entries in Petty Cash Checking (Click Here)

Bank Account Reconciliation

Monthly bank statements will be mailed directly from J.P. Morgan Chase to the campus. Upon receipt of the bank statement, the account should be reconciled and copies of the reconciliation and the account statement must be submitted to Maritza Davis and Angela Loera. Do not hold on to the statements. Reconcile your account as soon as you receive your statement and send it in by the last business day of the month.

The reconciliation is prepared by using the district’s Petty Cash Checking bank reconciliation Excel program. Please remember to reconcile the bank account to the amount that has been charged to your location per the general ledger. Once the account is reconciled, if adjustments need to be made, contact Angela Loera for assistance. Any banking adjustments must to be submitted to Angela Loera or Nora Cotton.

Clients:  For your protection, please remember to mask sensitive data such as account numbers and tax identification numbers on all emails (e.g. xxxx1234).

All adjustments need to be made as you are reconciling your account. 

Explanation of Bank Reconciliation

Explanation of Bank Reconciliation - with bank fee

Petty Cash Bank Reconciliation Explanation

CB80 Instructions

Procedures for Issuing a Stop Payment Request

When the need arises to request a stop payment on a petty cash check, please notify Nora Cotton by email: [email protected].  In order to issue the stop payment, the following information needs to be emailed to Angela: Account number, Date of check, Check number, Amount of check, Payee, and the reason for the stop payment to be issued. Nora Cotton will email you a confirmation once the stop payment has been completed.

Procedures for Reordering Petty Cash Checks

To reorder checks for your petty cash checking account, please email your reorder to [email protected]. Make sure you provide the last four digits of your PCC account number when ordering checks. In your email, specify Deposit slips are not needed for this account.

The charge for printing the checks will appear on your monthly bank statement. To receive reimbursement for that charge make a copy of the statement showing the charge and send it to Angela Loera in the Budget Office.


Outstanding Petty Cash Checks

Pasadena Independent School district makes every effort to unite uncashed vendor payments with their owners, but if they cannot after a three-year period, state law requires the uncashed vendor payments to be turned over to the Comptroller’s office. Then, the Comptroller’s Unclaimed Property Division works diligently to give Texas citizens back what is rightfully theirs.


After a check is outstanding 90 days, download the Vendor Notification Letter and the Outstanding Petty Cash Check Log. Guidance for Vendor Notification Letter is also available below to assist you in the outstanding check process.


 Guidance for Vendor Notification Letter

 Sample Vendor Notification Letter

 Vendor Notification Letter

 Outstanding Petty Cash Check Log