10 At the end of each year, the External Auditors prepare a list of bank accounts for which a bank confirmation is required. This list is communicated to each office by the controlling office, usually no later than 30th of November (refer to eManual sections X.4.3, XII.6.1 and XII.7 for more details regarding the closure processes).
20 At the close of business on 31 December each year, all cash on hand is counted and a cash count certificate is prepared certifying the balance. The cash count certificate is signed by the Imprest Holder who certifies the amounts. Any discrepancies between the cash count certificate and the cash book balance is explained in detail on the certificate.
30 Imprest Holders submit his or her year-end Imprest returns to the controlling office in accordance with the closure instructions.
