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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.
For example, some overseas imprest funds are funded by collections made in foreign currency. Rather than deposit those funds and have to repurchase foreign currency to replenish the fund, those funds are retained as imprest funds and used as payment for goods and services. Also, some overseas funds require flexibility in the amount of the fund because, in some areas, cash is the only accepted payment method and needs are varied.