PETTY CASH OR CHANGE FUND RECONCILIATION FORM

Use of Google Chrome Required

NOTE: Google Chrome must be used to access the GURU website and for completing and/or downloading fill-and-print forms. Firefox, Internet Explorer, and/or Microsoft Edge browsers do not support all features required for PDF fill-and-print form functionality. Substitutes for an approved University official form (created using a different browser or scanned copies) will be returned along with the request to use the Chrome version of the form.

Purpose:

The Petty Cash or Change Fund Reconciliation Form is to be completed each time a petty cash account needs replenishment, when reconciling change funds, or as part of the month-end close process.

Petty Cash custodians should reconcile a petty cash fund at least once a month to ensure that the total cash on hand plus total receipts not yet submitted for replenishment, petty cash replenishments requests in progress, and any uncashed replenishment checks equals the original amount of the petty cash fund. This reconciliation is also completed before requesting a decrease in funds, before and after a temporary custodian manages the fund, and any time you need to balance your fund without replenishing it.

GENERAL LEDGER ACCOUNT USAGE:

When replenishing a petty cash account, select a Non-Personnel Expense General Ledger Account (52xxxxxx) that corresponds with the expense on the receipt. See the Procurement Search Tool for appropriate GL to use by selecting the General Ledger Account Circle and following the information presented on the screen. Replenishments should NOT be charged to GLs 13010300 Short-Term Advance or GL 13010800 Petty Cash/FO Operating Fund.

Exhibits and Instructions

This form has fill-and-print form fields and digital ID (signature) fields enabled. The PDF version has instructions provided for the type and/or format of information to be included within the fill-and-print form fields. Hovering the computer mouse over any form field within the PDF will display these instructions. See Converting Web-based Documents to PDF Documents for details. See Applying Digital IDs on PDFs for instructions on adding signatures.

Form Requirements:

No form may be used that substitutes for an approved official University form without prior review and approval by the steward of the form/central office, as facilitated by the Office of Systems and Procedures (designated representative of the Corporate Controller). Policy FN17 Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) requires that all form templates must be vetted and approved prior to being published on the GURU website and all such documents having gone through said established approval process must be password protected.

Accessing GURU Forms:

GURU PDF forms are designed for use with Adobe Acrobat Reader or Adobe Acrobat Pro. Each browser (Chrome, Firefox, Internet Explorer, Microsoft Edge, etc) has a built-in PDF viewer making it the default PDF viewer without asking users. These built-in viewers do not necessarily support all features required for PDF forms. Similarly, many calculations are not supported by other stand-alone PDF readers (for examples, Nuance). It has been brought to the attention of the Office of Systems and Procedures that PDF forms do not function appropriately when accessed using Firefox and/or Microsoft Edge. In order to access any of the forms on GURU and have the fill-and-print functionality work properly, the end-user must access the GURU website using Google Chrome.

The latest version of Adobe Acrobat Reader is available for free. Contact your IT support staff person for downloading assistance, if/as needed. An Adobe Creative Cloud (CC) account is also available, at no cost, to all Penn State students, faculty, and staff members. Sign up for an Adobe Creative Cloud account at adobe.psu.edu. If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.

Web-based Documents:

Clicking the form download icon on any form instruction page on GURU will open a web-based version of the form. While it appears to have fill-and-print fields available, not all functionality may be available for use (i.e. digital ID fields). With some exceptions (see exceptions below), it will be necessary to convert these web-based documents to PDF documents (see Converting Web-based Documents to PDF documents section).

Converting Web-based Documents to PDF Documents:

There are two (2) options available to download forms:

Option 1 - To create a PDF for this document (and only this document):

Click the download icon located in the upper right-hand corner of the web-page
Select a location to save the document where you will be able to locate the document
Click Save
Open the document from the saved location

Option 2 - To change system settings to always open documents with Adobe:

Click the download icon located in the upper right-hand corner of the web-page
Select a location to save the document where you will be able to locate the document
Click Save
The file will appear in the bottom left-hand corner of your browser window. Click the small up arrow to the right of the file name
Click the "Always open with system viewer" option
The form now opens as a PDF and can be completed
All PDF files will now open in a separate window in Adobe

Exceptions:

Combining PDF Documents:

There may be times when it is necessary to combine multiple pdf documents into a single document for submission. In those instances, complete the following steps:

Click on the appropriate form in GURU
Complete the fill-and-print boxes on the web-based form
Click the printer icon located in the upper right-hand corner of the screen
Change Destination to Microsoft Print to PDF using the drop-down arrow
Click Print at the bottom of that panel
Enter a file name in the box at the bottom of the pop-up window and be sure to select a location where you will be able to relocate the document
Click Save

Repeat this process for each document that will be combined.

Open one of the completed pdf documents and on the far right select combine files
Click Add Files and select the files to be combined
Click Combine

Applying Digital ID's on PDF's (general instructions):

NOTE: Once a digital ID has been applied to a document, it is considered an "approved" document and it is not possible to make any revisions to the form. DO NOT apply any digital IDs until the document has been completed and is ready to be approved.

This form has the Digital ID (applying an electronic signature to the document) process enabled. Complete all fill-and-print form fields before completing the signature process:

Download the Petty Cash or Change Fund Reconciliation Form
Complete all fill-and-print fields
Once the form is complete, click in the signature form field and either:
- select your digital ID and click continue, or
- create your digital ID, select your digital ID, and click continue
Review the information in the appearance box and click sign
You will be required to save a copy of the document (the digital signature is not applied until the form is saved)
- The file name will contain the name "petty-cash-or-change-fund-reconciliation" in the file name field, add a dash and [the the business area number and the date (no spaces (i.e.,- 101008312023) to the end of the file name (i.e., petty-cash-or change-fund-reconciliation-101008312023)
- choose a location to save the file where you will be able to locate it again
- click Save
Close the form version appearing on your screen
Open the version saved in the previous step
Verify that the digital ID appears on the document
Close the document

Creating a Proxy Digital ID:

If authority has been delegated to act as a proxy for signing forms, it will be necessary to create a "proxy digital ID." The individual authorization another to act as their proxy must provide written documentation to the individual being proxied. The individual receiving the proxied authority must retain this written documentation for the duration of the proxy.

Complete the following steps to create a proxy digital ID:

Click in the signature form field
Click "Configure New Digital ID" in the "Sign with a Digital ID" box
Select "Create a New Digital ID" and click Continue
Select "Save to File" and click Continue
Enter "[Your name] proxy for [enter name]" in the Name field and complete the other fields (as appropriate) but the email address is required (this would be your email address) and click Continue
Select a location to save the new Digital ID (or leave as assigned), apply a password that you will use for signing, and click Save

Applying Digital IDs When Document Contains Multiple Signatures

The Petty Cash or Change Fund Reconciliation Form requires multiple signatures. Please complete the following process for obtaining those signatures:

The Fund Custodian completes and saves the form using the naming convention defined above
The Fund Custodian sends an email, with the above referenced document as an attachment, to the Business Area Financial Officer for initial approval
The Business Area Financial Officers opens the attachment, reviews the document, and applies their digital ID (if approving) as defined in Steps 4, 5, and 6 above and saves the document again (do not change the file name)

Clearing Fill-and-Print Form Fields:

This form has the "Clear Form" Bookmarks enabled. To clear ALL form field entries:

If left-hand column is not displayed when the document is opened, click the small arrow located at about the mid-point of the left-hand side of the screen to reveal the column
Click "Bookmarks" (looks like a ribbon)
Click "Clear Form"

If you encounter any difficulties, contact the GURU support staff by submitting a Technical support form request.

Number of Copies and Ultimate Distribution:

Table of distribution and retention of the [INSERT FORM NAME] form
Document:	Ultimate Distribution:	Retention Periods:	Disposition Method:
Original	Financial Officer	12 months of reconciliations to be superseded with current month reconciliation	Paper Document = Secure Bin disposal or shred Electronic Document and Data = delete and empty computer recycle bin
Transitory Copy*	Copies created during the ID process	End of fiscal year +1 year	Paper Document = Secure Bin disposal or shred Electronic Document and Data = delete and empty computer recycle bin

*Transitory Copy - University Records that have temporary value and, as a result, may be destroyed after they are no longer needed. In no event shall be retained longer than the official copy of the University Record as delineated on the Records Retention Schedule.