Petty Cash Declarations and EOD Verification [MAN-OPP-19]

SOP Number: MAN-OPP-19

Department: Management

Date Issued: 28 July 2026

Applies to: All managers responsible for till declarations and End of Day submissions

Purpose

To ensure that every petty cash declaration processed through the tills is a genuine, authorised business purchase and that any error is resolved promptly, fairly and consistently.

Company Standard

Personal purchases must never be processed as company petty cash or included in an End of Day submission, even where the employee intends to repay the business later.

Every declaration must:

• Relate directly to an authorised business requirement.

• Be supported by a clear, itemised receipt.

• Match the amount and date entered through the till.

• Have an identifiable purchaser and a clear business purpose.

• Be checked by the manager on duty before the EOD is submitted.

Manager on Duty Responsibilities

The manager on duty is responsible for checking and approving all petty cash declarations included within their EOD. Before submission, the manager must:

1. Review every petty cash receipt.

2. Confirm that the purchase is for a legitimate business purpose.

3. Check that the receipt matches the till declaration.

4. Query any unclear, unusual or unsupported item before approval.

5. Ensure receipts are retained and submitted in accordance with the EOD process.

An item must not be approved simply because a receipt has been provided.

If a Personal or Unauthorised Purchase Is Identified

The manager responsible for the EOD must take ownership of resolving the transaction. They must:

1. Establish who made the purchase by speaking to the relevant team members and reviewing the available transaction information.

2. Inform Finance/Administration of the purchaser’s name and the exact amount involved.

3. Ask the purchaser to reimburse the company by bank transfer. Finance/Administration will provide the company bank details directly.

4. Ensure the payment uses a clear reference and confirm to Finance/Administration once the matter has been resolved.

Responsibility for resolving the issue sits with the manager who approved the EOD. This does not automatically mean that the manager must personally fund the reimbursement where another individual made the purchase.

Unidentified or Disputed Transactions

If the purchaser cannot be established, or the transaction is disputed, the manager must preserve the receipt and relevant information and escalate the matter promptly to Finance/Administration or a Director.

Managers should remain factual and professional. Employees must not be accused without evidence or threatened with CCTV. Further checks of till records, staffing information or CCTV may only be undertaken where appropriate and authorised.

Ongoing Control

This standard applies at all times. Busy trading periods do not remove or reduce the requirement to check declarations before submitting the EOD.

Managers are encouraged to report any recurring issues, unclear steps or practical suggestions. Constructive feedback will be used to strengthen the process and the wider business.

Failure to Follow the Procedure

Repeated failure to check, approve or resolve petty cash declarations may be addressed through the company’s normal management and performance procedures.