Subsection 2: Operation of imprest accounts (R)

The régisseurs are required to keep accounts, the form of which is laid down by the minister responsible for the budget and, where applicable, by the minister(s) concerned. These accounts shall show and make it possible to justify at any time: 1° For revenue accounts, the cash situation; 2° For imprest accounts, the situation of the advance received, the nature of the expenditure incurred and the amount of cash available;…