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1. The creation of an imprest account and the appointment of an imprest administrator shall be the subject of a decision by the accounting officer of the Union institution specifying the operating terms and the conditions for use of the imprest account.

2. Imprest accounts may be set up for the payment of expenditure where, owing to the limited amounts involved, it is materially impossible or inefficient to carry out payment operations in line with general rules for expenditure operations. The maximum amount which may be paid by the imprest administrator in such cases shall be established by the accounting officer for each type of expenditure in the decision referred to in paragraph 1. Imprest accounts may also be set up for the collection of revenue. In the field of crisis management aid and humanitarian aid operations, imprest accounts may be used without any limitation on the amount for a set timeframe after being duly justified, while respecting the level of payment appropriations decided by the European Parliament and by the Council on the corresponding budget line for the current financial year and in accordance with the internal rules of the Commission. In Union delegations, imprest accounts may also be used to execute payments in line with general rules for expenditure operations of amounts limited to EUR 60 000 for each item of expenditure, if such use is efficient and effective due to local requirements. Where they are needed for the payment of expenditure from both the sections of the budget relating to the Commission and to the EEAS, they shall be set up as separate imprest accounts.