S.L. 601.1 · General Financial Regulations (S.L. 601.1)
S.L. 601.1 Art. 83Accounting of imprest.
(1) A separate account shall be kept for each imprest, in which shall be entered, in order of date, all receipts and payments.
(2) The account shall be balanced on the day on which the imprest has to be accounted for to the Treasury.