Meeting Type: BCC Regular Meeting
Meeting Date: 12/16/2025
Item Status: New
From: Tara Hazelbaker, Director of Finance
Submitted by: Tara Hazelbaker, Director of Finance
______________________________________________________________________
ITEM TITLE
Title
Revision of Baldwin County Commission Policy 8.15 - Petty Cash Policy
End
STAFF RECOMMENDATION
Recommendation
Adopt revised Baldwin County Commission Policy 8.15 - Petty Cash Policy.
End
BACKGROUND INFORMATION
Background: This updated Petty Cash Policy builds upon the framework established in 2009, reflecting Baldwin County’s commitment to strengthening financial oversight and aligning with evolving best practices. The revised policy shifts from embedding detailed procedures to establishing principle-based expectations for authorization, custody, use, and reconciliation of petty cash funds. By clearly defining custodial roles, introducing annual review cycles, and citing regulatory references, the policy enhances accountability and audit readiness. Delegating operational details to Finance/Accounting procedures ensures flexibility for departments to adapt to changing requirements without formal policy amendments. Adoption of this transition underscores the County’s dedication to transparency, compliance, and effective stewardship of public resources.
Previous Commission action/date: March 17, 2009 - Policy 8.15 adopted (BCC Minutes, Page 11).
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
No
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? No
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: N/A
Individual(s) responsible for follow up: Administration
Action required (list contact persons/addresses if documents are to be mailed or emailed): Update policy books and online portal, distribute revised policies to departments.
Additional instructions/notes: N/A