A company would use a change fund if:

		there are supplies purchased for cash.
		the owner wants to make personal withdrawals easily.
		they want to pay the postage expense without writing a check.
		there are cash transactions daily.

The Sarbanes-Oxley Act:

		does not allow the use of a worksheet.
		states the need to have accurate financial reports.
		requires a minimum cash balance.
		does not allow adjusting entries.