Issue Date:
Revised Date:

Object Type

Cash — Interfund Transfers/Other

Reference

For detailed information about accounting policies related to imprest, petty cash and travel advance accounts, please see FPP A.044 Petty Cash Account (APS 010).

Description

To record the transfer of cash from treasury funds to an agency imprest account.

Expenditure code 7900 includes, but is NOT limited to:

  • Imprest Cash Advances

Note

Funds to be used by agency as "working" funds for the purpose of making payments on an emergency basis. Repayments made to the account must detail object of expenditure and vendor identification number of vendor originally paid from the imprest cash account. Code used for both initial establishment of imprest account in local banks and any subsequent increases to these funds. Reimbursement is accomplished through vouchers charging treasury funds and payable to an imprest fund. To reduce or eliminate balance of an imprest account, deposit the reduction amount to the credit of the treasury fund from which the account was originally established (Code 3779).

USAS Values

Appropriation Year 20
USAS Title IMPREST CASH ADVANCES
Object Group 15 – Petty, Travel, and Imprest Cash Transaction (Expenditure Objects)
USAS Status A
Rev/Exp Category 00 – INTERFUND TRANSFERS/OTHER