10 An Imprest cash account is also usually maintained (in addition to the Imprest bank account) to pay for small everyday expenses at the local level. Cash maintained as part of an Imprest cash account must be secured in a safe or locked cash box, restricted to authorized individuals only, and the cash-on-hand kept at a minimum level.
20 Disbursement records for each cash transaction are kept in the same format as for the Imprest bank account. Month end reconciliations must include balances for cash held by Imprest Holders. Any cash-in-safe and cash-in-transit must be insured.
30 A month end cash count is conducted by the Imprest Holder, as well as a monthly surprise cash count. The Imprest Finance Assistant/Focal Point conducts daily or weekly cash counts, commensurate with the level of activity in the account. When the Imprest Holder is not available to conduct the cash count, the Imprest Holder designates a responsible officer to perform the cash count activities on his or her behalf. In order to ensure effective internal control, the Imprest Holder/responsible officer should not have write access to the eImprest system nor custody over cash assets.
