Texas Government Code 403.245 – Accounting for Petty Cash Account
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(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.
Terms Used In Texas Government Code 403.245
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization