Section 371. Petty cash funds

1. The board of supervisors by resolution or
  by action taken  pursuant  to  section  three  hundred  seventy-six  may
  establish  a  revolving  petty  cash fund for any administrative unit or
  officer in such amount as is deemed necessary. Any such petty cash  fund
  shall continue in existence from year to year until abolished.
    2. Expenditures from a petty cash fund may be made only for payment in
  advance  of  audit  of properly itemized and verified or certified bills
  for materials, supplies or services, other than employment, furnished to
  the county for the conduct of its affairs and  upon  terms  calling  for
  payment  to  the  vendor  upon  the  delivery  of  any such materials or
  supplies or the rendering of any such services, provided that moneys  in
  any  such  fund  also  may be used for the purpose of making change when
  such is required in the performance  of  official  duties,  and  further
  provided  that moneys in any such fund established for the office of the
  sheriff, district attorney,  or  any  county  police  officer  or  peace
  officer  may  also  be  used to advance travel funds to personnel of the
  sheriff's or district attorney's office or any county police officer  or
  peace  officer when required to travel on official business.  Upon audit
  of bills such petty cash fund shall be reimbursed from  the  appropriate
  budgetary  item  or  items  in an amount equal to the amount audited and
  allowed. The clerk of the board of supervisors, or such other officer as
  shall have custody of  audited  claims,  immediately  shall  notify  the
  county  treasurer in writing of the disallowance of any of such bills or
  any portion  of  any  such  bills,  stating  the  amount  in  each  case
  disallowed.  Any  of  such  bills or any portion of any of such bills as
  shall be disallowed upon audit shall be the personal  liability  of  the
  official  responsible  for  the  use  of  the petty cash fund from which
  payment on account thereof was made, and such official  shall  forthwith
  reimburse  such  petty cash fund in the amount of such disallowances. If
  such reimbursement has not been made by the time of the first payment of
  salary to such official after the disallowance of any such bills or  any
  portion  of any of such bills, the amount of such disallowances shall be
  withheld by the county  treasurer  from  such  salary  payment  and,  if
  necessary,  subsequent  salary  payments,  and paid into such petty cash
  fund until an amount equal to the amount of such disallowances has  been
  repaid to such petty cash fund.
    3.  The  chief  fiscal  officer  at  any time may require the official
  responsible for the use of a petty cash fund to account for  the  moneys
  in such fund.