The creation of an imprest account and the appointment of an imprest administrator shall be the subject of a decision by the accounting officer, on a duly substantiated proposal from the authorising officer responsible.
Račun izločenih sredstev se vzpostavi in skrbnik računa izločenih sredstev imenuje s sklepom računovodje na podlagi ustrezno utemeljenega predloga odgovornega odredbodajalca.