You are placed in charge of a $200 petty cash fund. On December 31, 202, at the end of the fiscal year, $30 in currency and coin remain in the fund. The expenditures from the fund up to this point were $105 for office supplies and $65 for delivery expense (ignore HST). You do not have the fund replenished until January 6, 203.

Explain why the petty cash fund should have been replenished on December 31, 202.