Which of the following is NOT an example of authorized informal funds?

• A. Office coffee fund
• B. Petty cash fund for travel reimbursements
• C. Cup and flower fund
• D. Annual picnic funds

Answer: (B)

The idea being tested is which funds are allowed as informal, morale-and-welfare funds at the unit level. Authorized informal funds cover small, informal activities to boost morale, and they are typically simple to operate with straightforward oversight. Examples like an office coffee fund, a cup-and-flower fund, or funds for an annual picnic fit this purpose because they support unit welfare in an informal, discretionary way.

A petty cash fund intended for travel reimbursements does not fit the same pattern. Travel reimbursements are official government obligations that must be processed through the proper travel accounting and documentation channels. Using a petty cash fund to reimburse travel would bypass formal controls and record-keeping, so it isn’t considered an authorized informal fund.

So, among the options, the one that isn’t an authorized informal fund is the petty cash fund set up for travel reimbursements.