(1) An imprest shall be retired by the date indicated in the warrant for imprest or before the end of the financial year, whichever is the earlier.
(2) Imprests shall be accounted for in full by the date stipulated in the warrant for imprest and—
(a) in the case of a cash imprest, all unexpended cash balances must be remitted to the Consolidated Fund;
(b) where the imprest is maintained in a bank account, submit a notarised bank declaration to the Accountant General.
(3) An accounting officer is not relieved of responsibility for the imprest until all payment instruments for and claims paid from the imprest are examined by the Accountant General and found to be correct.