A petty cash fund of not more than Three Hundred Dollars ($300.00) is authorized. It shall be established and replenished by claims against appropriations. The fund may be used for postage due payments and for the purchase of minor items and services that cost less than Twenty-five Dollars ($25.00) each. Itemized receipts for all such purchases shall be secured and filed. The fund shall be audited by the State Auditor and Inspector as are other accounts of the Department.
Okla. Stat. tit. 65, § 3-112