Postopek za odprtje, vodenje in uporabo teh računov zlasti označuje odhodke, za katere plačilo je treba izvršiti ali s čekom ali poštnim ali bančnim nakazilom ter zahteva, da ček in poštna ali bančna nakazila podpišeta dva ustrezno pooblaščena uradnika; en podpis mora vsekakor biti podpis računovodje, pomočnika računovodje ali imetnika predujma.
The procedure for opening, administering and using such accounts shall, in particular, indicate expenditure the payment of which must be effected either by cheque or by post office or bank transfer order, and require the signature on cheques and on post office or bank transfer orders of two duly authorized officials, one signature necessarily being that of the accounting officer, an assistant accounting officer, or an imprest-holder.