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                            13.305-2 Agency responsibilities.
        
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FAC Number: 2024-03 Effective Date: 02/23/2024
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Subpart13.013.113.213.313.413.5
Section13.30113.30213.30313.30413.30513.30613.307
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13.305-2 Agency responsibilities.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 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.    **Parent topic:**  13.305 Imprest funds and third party drafts.
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