Rhode Island Code of Regulations
Title 220 - Department of Administration
Chapter 30 - Purchases
Subchapter 00 - N/A
Part 1 - General Provisions
Section 220-RICR-30-00-1.7 - IMPREST FUNDS
Current through September 18, 2024
A. "Budget unit" means state agency or department.
B. "Head" means the Chief Executive Officer, Director or Executive Director of a state agency or department.
C. Prior to the establishment of any imprest fund the agency shall submit to the State Controller a document demonstrating the need for such a fund. If the Controller determines that a such need exists and that adequate accounting controls are provided, then approval shall be obtained from both the state Budget Office and the Chief Purchasing Officer to establish the fund.
D. The Chief Purchasing Officer may delegate authority and responsibility for oversight of imprest fund cash flow to the State Controller.
E. The Chief Purchasing Officer may direct that post-audits of imprest funds be conducted by the Bureau of Audits, the Auditor General or by an independent audit.
F. Costs for post audits of imprest funds shall be the responsibility of the budget unit responsible for the imprest fund.