PETTY CASH DISBURSEMENT

Other Division Finance Division Chief Executive Officer

Purchasing
Start

Single item
≤ Rp 1 jt and
cummulative items
≤ Rp 3 jt

Yes

Cash sufficient ? No

Cashier prepapres
Petty Cash
Yes Replenishment Form

Staff Division fill Cash Invoice payment or

Advance Voucher
Advance Claim Advance claim? Petty Cash
Replenishment Form

Invoice Payment
Cash Advance Voucher
Cashier prepares Finance Manager
Cash Payment conducts Cash Count
Voucher and reconcile with
Petty Cash Book
Head of Division Finance Manager
approves Cash approves Cash
Original Invoice
Advance Voucher Advance Voucher
Head of Finance
Cash Payment
approves Petty Cash
Voucher
Replenishment Form
Cashier prepares
Petty Cash

Finance Staff prepares

Cash paid and Cheque and Bank
Staff’s expenditures Payee sign Finance Manager Payment Voucher
Cash Advance Voucher approves Cash
Payment Voucher

Staff Division submit Cheque

Invoice, Cash Advance
Voucher and Advance Cashier follow up Bank Payment
Settlement Form to Cashier prepares Voucher
Payee for Original
Finance Division by the Petty Cash
Invoice
latest Day + 5

Original Invoice Cashier reconcile Cash Cash paid and Payee Head of Finance
Cash Advance Voucher Advance Voucher and Chief Executive Officer
signed Cash Payment approves Bank
Original Invoice. Take Sign Cheque
Voucher Payment Voucher
Advance Settlement back if any change
Form

Cashier record Petty Cash

transaction in Replenished
Petty Cash Book

Petty Cash
Book End
Phase