Purchase of money orders.
Purchase of supplies or services that with
detailed specifications or require detailed
technical inspection upon pickup or delivery.
Purchase of supplies or services that would not
be authorized for purchase under general
Purchases from the imprest fund must be based on
an authorized purchase request document (NAVSUP
Form 1250-1, or DD Form 1348). These documents
must be approved by the supply officer or his authorized
representative. Normally, the purchase request
document must be marked imprest fund and include
the following information
1. Item name.
2. Estimated unit price and total price.
3. Vendors name and address, if known.
The cashier may advance funds to the person
authorized to make the purchase and obtain a receipt for
the advance. The cashier may also reimburse a person
for an authorized purchase made with his own money.
In either case, the approval must be obtained before the
purchase is made. Figure 5-14 shows an example of
STD Form 1165 and describes its use as an interim
receipt for money advanced and as a receipt for money
spent. It is preferable to obtain the receipt for purchase
on the vendors own form (sales ticket, delivery ticket,
or other similar document), but if this is not available,
the STD Form 1165 may be used. If the vendors form
is used as the receipt for cash and the amount of the
purchase exceeds $15, the sales representative must
certify the receipt.
See the NAVCOMP Manual,
Volume 4 for citification requests.
The supply officer or other designated person
receives all items purchased through the imprest fund.
Receipt is certified by receipt by dating and signing the
vendors receipt Received and accepted. When
practicable, a designated person should be someone
other than the inprest fund cashier. The purchaser must
return the receipt and any unused cash to the cashier as
soon as possible. Then the cashier voids the interim
receipt for cash and returns it to the purchaser. These
receipts must be afforded the same security as cash.
The cashier should balance his funds daily to ensure
that the total amount of the fund is accounted for, either
in cash or purchase receipts.
Inspection and Verification
The imprest fund cashier may be required to
account for the established balance of the fund at any
time. The total cash on hand, paid vendors receipts,
unpaid reimbursement vouchers, and interim receipts
for cash must equal the total amount of the fund. An
unannounced inspection should be made quarterly. The
commanding officer designates an individual to
conduct the inspection. A report of the results of an
be made promptly to the
In order to maintain adequate controls over imprest
funds a Reimbursement Voucher (Standard Form 1129)
is prepared on an as-required basis. In no case should
reimbursement be made more often than once a month
if disbursements have been made.
Ships operating on extended cruises, when no
disbursing officer is available, must prepare the STD
Form 1129 immediately upon return to an area served
by a disbursing officer if disbursements from the
imprest fund were made during the period. Figure 5-15
shows an example of reimbursement voucher with one
of the purchase receipts for which reimbursement is
The impest fund cashier prepares the STD Form
1129 in an original and the number of copies required
by the disbursing officer who replenishes the fund. The
obligation document number of each transaction is a
required entry in the Cost Code column of the
accounting section of the STD Form 1129. The
completed STD Form 1129, with the original of each
paid dealers invoice or subvoucher and the original
of each DD Form 1348 (MVO) attached, is submitted
to the disbursing officer. The disbursing officer
reimburses the imprest fund cashier for the amount of
acceptable dealers invoices or subvouchers received,
and furnishes the cashier a paid copy of the STD Form
Refunds from Vendors
If a vendor refunds cash, the imprest fund cashier
should follow the procedures found in NAVSUP P-485.