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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.
After discussion with Fiscal Service, an agency can proceed with plans to establish an imprest fund only if the agency can demonstrate that it has the legal authority to: Hold funds outside of Treasury; and; Make payments using cash; See the Treasury Financial Manual, Volume 1, Part 4A, Chapter 3000, Section 30170 for more detail. Contacts