Which of These Is Not an Essential Feature of the Imprest

Multiple Choice

Which of these is not an essential feature of the imprest petty cash system?

A) Deciding on a fixed sum that becomes the imprest amount or 'float'.
B) Several people being authorised to reimburse expenses.
C) Cash in the fund together with vouchers always equalling the imprest amount.
D) Replenishment of the fund for the exact amount spent in the period.