HAR §3-11-6
HAR §3-11-6. Imprest system
Cite as Haw. Code R. § 3-11-6
Each petty cash fund
shall be maintained under an imprest system whereby the
total of petty cash on hand plus the amount of petty
cash vouchers at any one time must equal the original
amount of the petty cash fund. In order to preserve
the accountability of the original amount, petty cash
must not be commingled with other collections of an
agency, except that collections may be included in petty
cash funds used exclusively for making change during the
periods between deposits. [Eff. MARCH 30, 1981 ]
(Auth: HRS §40-84) (Imp: HRS §40-84)
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