1.

The decision setting up an imprest account and appointing an imprest administrator and the decision amending the operating terms for an imprest account shall specify in particular: the maximum amount which may be initially provided as an imprest, and its purpose; whether a bank account or post office giro account is to be opened in the name of the institution; the nature and maximum amount of each item of expenditure which may be paid by the imprest administrator to third parties or collected from them; the frequency with which supporting documents must be produced, the procedure for producing them and the arrangements for transmitting them to the authorising officer for settlement; the procedure to be followed if the imprest has to be replenished; that imprest transactions will be settled by the authorising officer by no later than the end of the following month, so that the accounting balance and the bank balance can be reconciled; the period of validity of the authorisation given to the imprest administrator by the accounting officer; the identity of the appointed imprest administrator.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.