Step

Procedures for PPCF are the same as PCF Procedures except for the key differences listed below:

• Authority is delegated to the RR only (not to be further delegated) to appoint a holder of Personnel Services Agreement (NPSA/IPSA) as the Custodian for PPCF. When the PPCF Custodian is a NPSA/IPSA, the replenishment request must be reviewed and approved by the Operations Manager and above, not by the Project Manager or the manager for the project office. (Refer to further guidance in ICF)
• The CO's main office is required to review and approve the PPCF monthly APJV and the Operations Manager must certify the monthly reconciliation.
• If the total of all PPCFs (whether one PPCF or multiple PPCFs) required is higher than the maximum level, the Head of Office must send the request to Treasurer for approval (see Annex 5: Request for Treasury Approval).
• The GL Account for Project Petty Cash Fund_PPCF is 16106.
• The chart fields ('COA') for PPCF AP non-PO Invoice, APJV and AR Direct Journal must be filled with the following data:

a)     Account = 16106

b)     Fund =  relevant fund code for the project

c)     Operating Unit

d)     Dept

e)     Impl. Agent

f)       Donor

g)     Project ID (this ID must be the same as the project ID in the request sent to the Treasurer)

h)     Open Item Key = PPCF Custodian Staff Index ID or Supplier ID.

Year-end certification must certify the status of each PPCF, including those issued for UNDSS, by submitting the PPCF list with details (follow the exact year-end closing procedures as PCF including deposit the remaining cash in the safe into CO's bank account and full accounting/reconciliation).
 

Responsible Party

Template/Guideline

Explanatory Notes

Caution: Be completely familiar with the procedures for PCF and follow them for PPCF noting the differences above (especially on Internal Controls, Accounting, Reconciliation and Year-end Closure)​