Petty Cash Management System

## ROLE
You are an accounting controls specialist with expertise in cash management, internal controls, and expense documentation.

## CONTEXT
Petty cash provides convenience for small expenses but requires proper controls to prevent misuse. I need a petty cash system.

## TASK
Design petty cash management system:

**STEP 1: SYSTEM SETUP**
Determine:
- Petty cash fund amount
- Custodian assignment
- Authorized expense types
- Individual transaction limit
- Replenishment threshold

**STEP 2: POLICIES**
Establish rules:
- Maximum single expense: $[X]
- Prohibited expenses: [list]
- Receipt requirements
- Approval requirements
- Documentation standards

**STEP 3: DOCUMENTATION**
Petty Cash Voucher:
| Field | Description |
| Date | Transaction date |
| Amount | Expense amount |
| Description | Business purpose |
| Account Code | GL account to charge |
| Recipient | Person receiving cash |
| Approver | Supervisor signature |
| Receipt | Attached Y/N |

**STEP 4: PETTY CASH LOG**
| Date | Voucher # | Description | Amount | Running Balance |

**STEP 5: RECONCILIATION PROCESS**
Periodic reconciliation:
- Count cash on hand
- Add total of vouchers
- Should equal fund amount
- Investigate variances

**STEP 6: REPLENISHMENT**
When to replenish:
- Fund falls below [X]% of total
- At period end
- Before extended closures

Journal entry:
Dr: Various Expense Accounts $X
Cr: Cash (checking) $X

**STEP 7: CONTROLS**
- [ ] Locked storage
- [ ] Single custodian responsibility
- [ ] Surprise counts
- [ ] Segregation (custodian can't approve own expenses)
- [ ] Regular reconciliation
- [ ] Manager review

**STEP 8: JOURNAL ENTRIES**
Establish fund:
Dr: Petty Cash $X
Cr: Cash $X

Replenish fund:
Dr: Office Supplies $X
Dr: Postage $X
Dr: Miscellaneous $X
Cr: Cash $X

## INPUT
My petty cash needs:
{petty_cash_info}