[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR13.305-2] [Page 220-221] 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. 13.305-2 Agency responsibilities. Each agency using imprest funds and third party drafts shall-- (a) Periodically review and determine whether there is a continuing need for each fund or third party draft account established, and that amounts of those [[Page 221]] funds or accounts are not in excess of actual needs; (b) Take prompt action to have imprest funds or third party draft accounts adjusted to a level commensurate with demonstrated needs whenever circumstances warrant such action; and (c) Develop and issue appropriate implementing regulations. These regulations shall include (but are not limited to) procedures covering-- (1) Designation of personnel authorized to make purchases using imprest funds or third party drafts; and (2) Documentation of purchases using imprest funds or third party drafts, including documentation of-- (i) Receipt and acceptance of supplies and services by the Government; (ii) Receipt of cash or third party draft payments by the suppliers; and (iii) Cash advances and reimbursements.