(1) Subject to sections 44, 45 and 46, the Minister may, by an Imprest Warrant, authorize the Accountant General to issue imprests from the Consolidated Fund to officers for any purpose for which monies have been appropriated.
(2) An officer to whom an imprest is issued under subsection (1) shall retire that imprest before the end of the financial year in which the imprest was issued or, if some earlier date is specified in the imprest warrant, on or before that earlier date.
(3) Notwithstanding subsection (2), where an officer fails to retire an imprest in accordance with that subsection, the Accountant General shall recover the amount of the imprest by deduction from the salary or other emoluments of that officer in such manner as the Director of Finance determines.