Paragraph 2: Imprest accounts (R).

Unless a dispensation is granted by the Minister responsible for the budget, only the following may be paid through an imprest account: 1° Equipment and operating expenses not included in a public contract awarded in accordance with a formalised procedure and within the limit of an amount set by order of the minister responsible for the budget; 2° The remuneration of staff paid on an hourly or sessional basis and…

An advance shall be made available to each imprest administrator, the amount of which, fixed by the instrument setting up the imprest account and, where applicable, revised in the same manner, shall not exceed one quarter of the foreseeable amount of annual expenditure to be paid by the imprest administrator. The instrument setting up the imprest account also lays down the conditions under which, exceptionally and with the assent of…

Advance administrators pay expenditure under the same conditions as public accountants. Under the conditions laid down in the act constituting the imprest account, they may be authorised to issue payment instruments, mentioned in article R. 1617-7, to beneficiaries designated by the local authority or its local public establishment.

The imprest administrator shall submit the supporting documents for expenditure paid by him, in accordance with the conditions laid down in the constituent instrument and at least once a month, to the authorising officer or to the assigning accounting officer, who shall issue a regularisation order for the amount of expenditure recognised as regular.