• 1. INTRODUCTION
  • 1.1. Definition and context
  • 1.2. Different modes of operation
  • 1.2.1. Central operations
  • 1.2.2. Public commissioned operations
  • 1.2.3. Private commissioned operations (EDF only)
  • 1.3. Main characteristics
  • 1.4. Roles and responsibilities
  • 1.4.1. Imprest administrator
  • 1.4.2. Imprest accounting officer
  • 1.4.3. Steering committee
  • 1.5. Financial Management
  • 2. PREPARATION OF PROGRAMME ESTIMATES
  • 2.1. Financing agreement
  • 2.2. Contracting deadline
  • 2.3. Drawing up the programme estimate
  • 2.3.1. Types of commitments (imprest-specific) to be recorded in the DG DEVCO online accounting system
  • 2.3.2. Types of authorised expenditure
  • 2.3.3. Types of programme estimates
  • 2.3.4. Duration of programme estimates
  • 2.3.5. Sources of funding for programme estimates
  • 2.3.6. Contents of the programme estimate
  • 2.3.7. Bank account(s)
  • 2.3.8. Petty cash
  • 2.3.9. Calculation of the pre-financing instalments
  • 2.3.10. Start-up programme estimate (optional)
  • 2.4. Authorisation and signing of both operational and start-up programme estimate
  • 2.4.1. The authorisation circuit is as follows
  • 2.4.2. Time-limits for approving programme estimates
  • 2.5. Use of the contingency reserve and amendments to the programme estimate
  • 2.5.1. Use of the contingency reserve
  • 2.5.2. Budget reallocation (internal adjustment)
  • 2.5.3. Amendments to the programme estimate
  • 3. IMPLEMENTATION OF PROGRAMME ESTIMATES
  • 3.1. Financial implementation of the imprest component
  • 3.1.1. Payment Arrangement
  • 3.1.2. Payment of pre-financing instalments under the imprest component of the programme estimate