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New York State Accounting System User Procedures Manual

Volume Name
CONTROLS AND SPECIAL PROCEDURES
Volume
XI
Date
10/25/04
Section Name
Special Cash Advance
Section
4.0500
        

       An advance account can be established for a special purpose when in the judgment of the State Comptroller an advance account is necessary and proper to achieve the purpose of the appropriation from which the advance will be issued. When a Special Cash Advance is authorized for a specific purpose the moneys advanced should never be commingled with other advance accounts authorized for other operating expenses (e.g. petty cash purchase, travel expenses). If the reconciled balance including work-in-process activity and deposits in transit, exceeds the balance, authorized by the State Comptroller the excess must be turned over to the State Treasury pursuant to Section 121 of the State Finance Law:

“ .. every state officer, employee, department, institution, commission, board or other agency of the state receiving money for or on behalf of the state from fees, penalties, forfeitures, costs, fines, refunds, reimbursements, sales of property or otherwise, shall on the first day of each month pay into the state treasury all such moneys received from the first through the fifteenth day of the preceding month and on the fifteenth day of each month pay into the state treasury all moneys received from the sixteenth day through the last day of the preceding month.”

      If additional advances are needed the request should be made according to the instructions found in Section 4.0260 in this volume.
  Examples and descriptions of Special Cash Advance accounts authorized for special purposes are:

- Confidential Advances issued to agencies in order to provide monies to investigators working on confidential assignments, (e.g. narcotics investigations).

- Work Release Advances issued to provide monies to inmates released under a work release program of the Department of Correctional Services.

- Family Care Advances issued to Mental Hygiene facilities to reimburse family caretakers for expenditures made for clients' clothing, recreation and personal requirements.

          When a Special Cash Advance is authorized it is established under the guidelines set forth in Section 4.0210 of this manual.