Regarding payroll procedures and cash transactions, the rule is that salaries are seldom paid in cash1. In general, cash transactions are limited to minor purchases and petty cash. In Australia, for example, the election commission handles very few cash transactions, and these are restricted to the use of petty cash (limited to $100 per transaction) for which there are established controls and accounting procedures within the organization. Likewise, deposits for the nomination of candidates and fees for party registration can be paid in cash.
In Spain, small allowances such as per diem for poll workers are paid with checks and bank transfers, although there have been cases when cash payment has been facilitated by local authorities. Special allowances for security services provided by the National Police are included with salaries in the corresponding monthly payroll. (Per diem assigned to polling and security officers was most recently established at rates of about S$60 and $98, respectively). In Sweden, the EMB handles no cash transaction except for small purchases of certain office supplies.
Note:
1There are some exceptions, including Cambodia. In that country, salaries are paid in cash but all other transactions are made through bank transfer or by check.
