Code of Federal Regulations Title 48. Federal Acquisition Regulations System 48.13.305-2 Agency responsibilities

(a) Periodically review and determine whether there is a continuing need for each fund or third party draft account established, and that amounts of those funds or accounts are not in excess of actual needs;

(b) Take prompt action to have imprest funds or third party draft accounts adjusted to a level commensurate with demonstrated needs whenever circumstances warrant such action;  and

(c) Develop and issue appropriate implementing regulations. These regulations shall include (but are not limited to) procedures covering—