2.

In proposals for decisions setting up imprest accounts the authorising officer responsible shall ensure that: priority is given to the use of budgetary procedures where there is access to the central computerised accounting system; imprest accounts are used only in substantiated cases. The maximum amount which may be paid by the imprest administrator where it is materially impossible or inefficient to carry out payment operations by budgetary procedures shall not exceed EUR 60000 for each item of expenditure.

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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.