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1. Imprest administrators shall be chosen from officials or, should the need arise and only in duly substantiated cases, from other members of staff or in accordance with the conditions established in the internal rules of the Commission from personnel employed by the Commission in the field of crisis management aid and humanitarian aid operations provided that their employment contracts guarantee equivalent level of protection in terms of liability as applicable to staff pursuant to Article 95.

2. Imprest accounts shall be endowed under supervision of the accounting officer of the Union institution concerned and shall be placed under the responsibility of imprest administrators.

3. Payments made shall be followed by formal final validation decisions or payment orders signed by the authorising officer responsible. The imprest transactions carried out outside general rules for expenditure operations shall be settled by the authorising officer by the end of the following month, so that the accounting balance and the bank balance can be reconciled.

4. The accounting officer shall supervise the existence of the funds allocated to the imprest administrators and the bookkeeping and check that imprest transactions are settled within the time limit set.