Chapter 5.52 Petty Cash and Checks

(Amended by Ordinance Nos. 135063, 138943, 141163, 146673, 152320, 162106; 169321 and 177676, effective July 9 2003.)

A. Council by ordinance has authorized various offices of the City government to have petty cash and change funds. The Chief Administrative Officer shall approve establishment, closure, and administer changes to these funds, effective July 9, 2003. Petty cash accounts shall be for incidental expenditures and change cash accounts shall be for the purpose of making change at authorized locations and activities.

B. The amount of each purchase from petty cash accounts shall not exceed $100 unless approved in writing by the Bureau Manager.

C. A petty cash account exceeding $1,000 may be maintained as a checking account designated "City of Portland, Bureau of _________ , (Title of Account.)" Such accounts shall be the responsibility of the individual bureaus/agencies, which will:

1. Authorize in writing three signatures for each account.

2. Require two signatures on each check.

3. Establish a dollar limit for each check.

4. Establish a control system for the account.

5. Provide for audit procedures.

The City Treasurer shall provide technical assistance to the bureaus/agencies in the establishment of such accounts.

D. Reimbursement from petty cash accounts may be made to employees for the purchase of safety shoes and/or rain gear as provided in labor contracts with the City. Such reimbursements for these specific purchases shall be restricted to the $100 limitation for petty cash purposes.

(Amended by Ordinance Nos. 173369 and 189452, effective May 10, 2019).  The Accounting Division on behalf of the Mayor and Auditor shall have the authority to cancel any City check issued for the payment of money and to issue in lieu thereof one or more checks; provided, that in lieu checks shall be drawn against the same fund and shall not exceed in the aggregate the amount of the check cancelled; and provided further, that such in lieu checks shall state on the face thereof the numbers and date of the check in lieu of which they are issued.  In the event that a check is claimed to have been lost, stolen, or destroyed the payee or holder shall promptly give notice to the City Treasurer to stop payment and file with the Accounting Division a request for a new check which shall include a statement of facts concerning the claimed loss, theft or destruction of the check.  The Accounting Division on behalf of Mayor and the Auditor shall have the authority to issue a new check in place of the lost check; provided, however, that before delivery of the substitute check, the Accounting Division shall require from the payee a document relieving the City, its officers and employees from all harm in connection with the drawing and delivery of the substitute check, which document shall be approved as to form by the City Attorney.

(Amended by Ordinance No. 189413, effective March 6, 2019.)  The Revenue Division is hereby authorized and empowered to cancel when paid, any and all assessments which have been or may be entered in the mortgage records for the cost of constructing sewers, drains, and all works necessary therefor by the City.  Such cancellations may be made by endorsing a cancellation on the margin of the record as in case of release of mortgage or by executing and acknowledging a formal instrument of cancellation.  Such cancellation shall be made only where payment has been duly received by the City Treasurer and duplicate copy of the receipt for such payment has been presented to the Revenue Division.

(Amended by Ordinance Nos. 173369 and 189452, effective May 10, 2019.)  At the close of each fiscal year the Accounting Division is hereby authorized and directed to cancel all checks the date of which shall be in excess of 6 years prior to the time of such cancellation.

(Amended by Ordinance Nos. 173369 and 189452, effective May 10, 2019.)  The Accounting Division on behalf of the Mayor and the Auditor shall draw checks on the appropriations provided for by Section 2‑108 and Section 2‑105 (a)(14) of the Charter when a memorandum requisition for funds has been submitted to the Accounting Division, which has been signed personally by the Commissioner of Finance and Administration.  The proceeds from the checks shall be held by the Commissioner of Finance and Administration for disbursement.

(Repealed by Ordinance No. 177676, effective July 9, 2003.)