Use of Imprest Funds for Partial and Emergency Salary Payments

The Department of the Treasury requested an opinion on a proposal to permit the use of imprest funds to make emergency salary payments without specific advance approval, and to make partial salary payments to new employees early in the week following the first week of employment. Although Treasury had not previously permitted partial salary payments to new employees, it noted that employees hired at the beginning of a pay period must generally wait a minimum of 3 weeks before receiving their first salary check. Legislation defines the basic pay period as two administrative workweeks but does not preclude the types of partial or emergency payments contemplated by the proposal. Various regulations will have to be amended to implement the proposal. The Treasury Fiscal Requirements Manual currently prohibits the use of imprest funds to make cash payments for personal services unless specifically authorized. The proposal should be coordinated with the Office of Personnel Management (OPM), which is responsible for prescribing pay administration regulations, and the Office of Management and Budget (OMB). Subject to the qualifications mentioned, prohibition on advance payments, appropriate coordination with OPM and OMB, and adherence to time and attendance reporting requirements, there was no objection to the Department of Treasury proposal.