Imprest Funds
Definition
This account is used to record the amount of cash authorized to be held by federal entity cashiers at personal risk. This account does not close at year- end.
Year-end: This account does not close at year- end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
8For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Fed/Nonfed
BulkFile attribute
N
Fund Type
TAS attribute
CF
DF
EC
EG
EM
EP
ER
ES
ET
GA
TR
UG
US
UT
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
4
D306
To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.
Debit · Proprietary entry D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.
Credit · Proprietary entry
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.
Debit · Proprietary entry D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.
Credit · Proprietary entry