48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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13 sections with “imprest fund”

  • FAR 13.305 Imprest funds and third party drafts.
  • DFARS 213.305 Imprest funds and third party drafts.
  • FAR 13.305-4 Procedures.
    (a) Each purchase using imprest funds or third party drafts shall be based upon an authorized purchase requisition, contracting officer verification statement, or other agency approved method of ensuring that adequate funds are available fo…
  • FAR 13.305-2 Agency responsibilities.
    Each agency using imprest funds and third party drafts shall— (a) Periodically review and determine whether there is a continuing need for each fund or third party draft account established, and that amounts of those funds or accounts are …
  • FAR 13.305-3 Conditions for use.
    Imprest funds or third party drafts may be used for purchases when— (a) The imprest fund transaction does not exceed $500 or such other limits as have been approved by the agency head; (b) The third party draft transaction does not exceed…
  • DFARS 213.305-3 Conditions for use.
    …ders of other activities with contracting authority may be granted authority to establish imprest funds and third party draft (accommodation check) accounts. Use of imprest funds and third party drafts must comply with— (A) DoD 7000.14-R, …
  • FAR 4.606 Reporting Data.
    …ata, regardless of dollar value: (i) Definitive contracts, including purchase orders and imprest fund buys over the micro-purchase threshold awarded by a contracting officer. (ii) Indefinite delivery vehicle (identified as an “IDV” in FPD…
  • FAR 13.305-1 General.
    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 responsibilitie…
  • DFARS 218.201 Contingency operation.
    … the simplified acquisition threshold if certain conditions are met. See 213.301(3). (5) Imprest funds and third party drafts. Imprest funds are authorized for use without further approval for overseas transactions at or below the micro-pu…
  • FAR 12.102 Applicability.
    …he micro-purchase threshold; (2) Using the Standard Form 44 (see 13.306); (3) Using the imprest fund (see 13.305); (4) Using the Governmentwide commercial purchase card as a method of purchase rather than only as a method of payment; or …
  • FAR 13.001 Definitions.
    …d to authorized agency personnel to use to acquire and to pay for supplies and services. Imprest fund means a cash fund of a fixed amount established by an advance of funds, without charge to an appropriation, from an agency finance or dis…
  • FAR 13.307 Forms.
    …ipt for Cash—Subvoucher, or an agency purchase order form may be used for purchases using imprest funds or third party drafts.
  • FAR 53.213 Simplified acquisition procedures (SF's 18, 30, 44, 1165, and 1449, and OF's 336, 347, and 348).
    ….306. (d) SF 1165 (6/83 Ed.), Receipt for Cash-Subvoucher. SF 1165 (GAO) may be used for imprest fund purchases, as specified in 13.307(e). (e) OF 336 (4/86 Ed.), Continuation Sheet. OF 336, prescribed in 53.214(h), may be used as a conti…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.