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The imprest system is a form of financial accounting system. The most common imprest system is the petty cash system. The base characteristic of an imprest system is that a fixed amount is reserved, which after a certain period of time or when circumstances require, because money was spent, it will be replenished.
An advance or a loan of funds, especially for services rendered to a government. [From obsolete Italian impresto, loan, from past participle of imprestare, to lend : in-, toward (from Latin; see in-2) + prestare, to lend (from Latin praestÄre, to give, from praestÅ, at hand; see ghes- in Indo-European roots).]