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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.
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