Hawaii Administrative Rules
Title 3 - DEPARTMENT OF ACCOUNTING AND GENERAL SERVICES
Accounting Division
Chapter 11 - RULES AND REGULATIONS FOR THE ADMINISTRATION AND ACCOUNTABILITY OF PETTY CASH FUNDS
Section 3-11-2 - Definitions
As used in these rules and regulations, the following definitions apply:
"Petty Cash Fund" means a sum of money set aside for the purpose of making change or paying small obligations for which the issuance of individual warrant vouchers and warrants would be excessively costly or time consuming.
"Agency" means any one of the executive and administrative departments named in §2 6-4, Hawaii Revised Statutes, and any other organizational unit identified in writing by the comptroller as an agency for the purpose of administration and accountability of petty cash funds.
"Custodian" means the person designated by the head of an agency (or by the authorized representative of the head of an agency) to have control over and responsibility for a petty cash fund.