Ministry of Finance

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Ministry of Finance Economic Planning
Accounts Division
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1. What is a special imprest?

• a sum of money paid in advance to government
  officers to cover travelling expenses for
  official travel both overseas and within
  Kiribati. On return an officer must provide a
  statement plus all supporting receipts of the
  actual travelling expenses incurred against the
  imprest drawn. If the travel expenses exceeds the
  imprest amount, the officer is refunded the
  difference, and if the expenses is less than the
  imprest amount, the officer is required to pay
  back to government the difference.
• Not transferable to another officer.

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2. Application for Special Imprest OVERSEAS
TRAVEL

• Applicant to complete Part I of the Imprest form.
• Accounting officer/senior responsible officer to
  complete Part II.
• The application should be supported with
• Itinerary
• Breakdown of travel costs
• Completed overseas absence form
• Funding instruction

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.continued

• Permanent Secretary from PSO to complete Part III
• Accounting Unit to complete Part IV
• Check for outstanding imprests
• Application is duly completed
• Authorise and issue payment
• Not endorse application if officer has an
  outstanding imprest.

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3. Retirement of Special Imprest

• Retirement of special imprests should be made on
  the Travelling claim form, 10 working days on
  return of the officer from official duty.
• Part I of the form must be completed by the
  claimant
• Claim should be supported with all relevant
  receipts
• Claim is approved and signed by Senior
  Responsible Officer
• Part A, B, C and allocation codes must be
  clearly indicated in the appropriate section by
  the Accounts Division

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THE END

• Kam bati n Raba