Section 115. Cash advance accounts

1. The state comptroller may, upon the
  request of the head of a  state  department  or  agency,  authorize  the
  establishment of cash advance accounts for such department or agency, in
  an amount he deems sufficient.
    2.  Cash  advance  accounts may be established when in the judgment of
  the state comptroller an advance account  is  necessary  and  proper  to
  achieve  the  purposes  of the appropriation from which the cash advance
  account will be established.
    3. When a cash advance account  is  established  for  the  purpose  of
  purchasing  materials,  supplies or services, the account may be used to
  purchase such materials, supplies or services  where  the  amount  of  a
  single purchase does not exceed two hundred fifty dollars, in accordance
  with  such  rules  as  shall  be  prescribed  by  the  comptroller.  The
  comptroller shall audit before payment all vouchers, together  with  the
  supporting  documents, presented to him for reimbursement to the account
  and approve them in the amount allowed by him and draw  his  warrant  in
  the amount thereof.
    4.  The  head  of  the  department,  office or agency may designate an
  employee to be in charge of the cash advance account.  Such  designation
  shall be filed with the comptroller. Any person authorized to handle the
  account shall be bonded, either by an individual or blanket undertaking.
    5. If, in the judgment of the comptroller, the cash advance account is
  being  used  for  purposes  other  than  authorized  in  this section or
  otherwise improperly operated, he shall direct the  officer  responsible
  for such account to return the cash advanced to establish the account.
    6.  The comptroller at any time may require the officer responsible to
  account for the moneys in the cash advance account.