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FAR and DFARS › FAR Part 13: Simplified Acquisition Procedures › Subpart 13.3

FAR 13.305-1 General.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section says that agencies may use imprest funds and third party drafts to buy and pay for supplies or services. It points contractors and agencies to the Treasury Financial Manual, GAO guidance, and agency rules for how those funds and drafts are set up and accounted for. It matters because it confirms these payment methods are allowed but governed by outside rules, not by FAR alone.

Applies to: Agencies using imprest funds or third party drafts for purchases

What it requires

  • Follow Part IV of the Treasury Financial Manual for Guidance of Departments and Agencies
  • Follow Title 7 of the GAO Policy and Procedures Manual for Guidance of Federal Agencies
  • Follow agency implementing regulations
  • Be guided by the Manual of Procedures and Instructions for Cashiers issued by the Financial Management Service, Department of the Treasury

Key terms: imprest funds · third party drafts · designated cashiers and alternates · agency implementing regulations

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

Imprest funds and third party drafts may be used to acquire and to pay for supplies or services. Policies and regulations concerning the establishment of and accounting for imprest funds and third party drafts, including the responsibilities of designated cashiers and alternates, are contained in Part IV of the Treasury Financial Manual for Guidance of Departments and Agencies, Title 7 of the GAO Policy and Procedures Manual for Guidance of Federal Agencies, and the agency implementing regulations. Agencies also shall be guided by the Manual of Procedures and Instructions for Cashiers, issued by the Financial Management Service, Department of the Treasury.

Sections that refer to it

← 13.305 Imprest funds and third party drafts. · 13.305-2 Agency responsibilities. →

Rule changes for FAR Part 13

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 13.305-1 General · SpendQuery