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(1) Imprest shall be retired at the close of a financial year and any imprest not so retired shall be adjusted to a personal advance account in the name of the imprest holder.

(2) Failure to retire an imprest by the due date, unless occasioned by the death or incapacity of the imprest holder is a breach of discipline as defined in regulation 8 (1).

(3) A head of department shall report details of imprest holders who fail to retire their imprest by the due date to the Controller and Accountant General with a copy to the Auditor-General or the representative of the Auditor General.