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The imprest system is a form of financial accounting system. The most common imprest system is the petty cash system. The base characteristic of an imprest system is that a fixed amount is reserved, which after a certain period of time or when circumstances require, because money was spent, it will be replenished.
An agency may close an imprest fund by liquidating the fund through the return of cash and/or uncashed checks to the agency financial office. The financial office will deposit the funds with an SF 215 (Deposit Ticket) in order to credit the agency's Agency Location Code (ALC) number.