§ 371. Petty cash funds. 1. The board of supervisors by resolution or by action taken pursuant to section three hundred seventy-six may establish a revolving petty cash fund for any administrative unit or officer in such amount as is deemed necessary. Any such petty cash fund shall continue in existence from year to year until abolished.

2. Expenditures from a petty cash fund may be made only for payment in advance of audit of properly itemized and verified or certified bills for materials, supplies or services, other than employment, furnished to the county for the conduct of its affairs and upon terms calling for payment to the vendor upon the delivery of any such materials or supplies or the rendering of any such services, provided that moneys in any such fund also may be used for the purpose of making change when such is required in the performance of official duties, and further provided that moneys in any such fund established for the office of the sheriff, district attorney, or any county police officer or peace officer may also be used to advance travel funds to personnel of the sheriff's or district attorney's office or any county police officer or peace officer when required to travel on official business. Upon audit of bills such petty cash fund shall be reimbursed from the appropriate budgetary item or items in an amount equal to the amount audited and allowed. The clerk of the board of supervisors, or such other officer as shall have custody of audited claims, immediately shall notify the county treasurer in writing of the disallowance of any of such bills or any portion of any such bills, stating the amount in each case disallowed. Any of such bills or any portion of any of such bills as shall be disallowed upon audit shall be the personal liability of the official responsible for the use of the petty cash fund from which payment on account thereof was made, and such official shall forthwith reimburse such petty cash fund in the amount of such disallowances. If such reimbursement has not been made by the time of the first payment of salary to such official after the disallowance of any such bills or any portion of any of such bills, the amount of such disallowances shall be withheld by the county treasurer from such salary payment and, if necessary, subsequent salary payments, and paid into such petty cash fund until an amount equal to the amount of such disallowances has been repaid to such petty cash fund.

3. The chief fiscal officer at any time may require the official responsible for the use of a petty cash fund to account for the moneys in such fund.