Payroll imprest account. Employee paychecks ae drawn on a special payroll imprest bank account, which is used only for payroll. Funds must be transferred from the general cash account to this imprest account before the pay checks can be cashed. The amount of the funds transfer is determined from the payroll register, which is reviewed for correctness and approved by accounts payable. The imprest account technique physically limits the organization's exposure. Individual checks that exceed the imprest amount will not clear. This result will expose the existence of checks written in error (duplicates) or created through fraudulent activities.