[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR13.305-1]

[Page 210]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 13_SIMPLIFIED ACQUISITION PROCEDURES--Table of Contents
 
               Subpart 13.3_Simplified Acquisition Methods
 
Sec.  13.305-1  General.

    Imprest funds and third party drafts may be used to acquire and to 
pay for supplies or services. Policies and regulations concerning the 
establishment of and accounting for imprest funds and third party 
drafts, including the responsibilities of designated cashiers and 
alternates, are contained in Part IV of the Treasury Financial Manual 
for Guidance of Departments and Agencies, Title 7 of the General 
Accounting Office Policy and Procedures Manual for Guidance of Federal 
Agencies, and the agency implementing regulations. Agencies also shall 
be guided by the Manual of Procedures and Instructions for Cashiers, 
issued by the Financial Management Service, Department of the Treasury.