The local should never make checks payable to cash. It may become necessary for a local to establish a petty cash fund. This use of cash by a local would be used primarily for making minor purchases. An accurate record of petty cash expenditures must be kept. When petty cash is used for minor expenses an adequate explanation must accompanied a documented receipt for these acquisitions. Repayments to this fund must be by check not by adding incoming cash as required. Remember to replenish the funds as necessary with a check made out to the custodian of the fund as petty cash. Reconciliation of this fund is resolved monthly.