10 The Imprest Purchase Order (IPO) provides a means to procure from local suppliers and pay directly from the Imprest account when it is impractical, not feasible, or not possible to use the regular procure-to-pay process.
20 The IPO is used to make payments for:
- Low value General Operating Expenses (GOE);
- Low value meeting and training costs;
- Special Service Agreements (SSA) salary payments and SSA in-country travel;
- Direct Implementation (DI) activities;
- Field office expenses;
- Local Procurement in Emergencies.
30 IPOs are created as amount-based purchase orders in the currency of the Imprest Account which is typically the local currency since payments to and from Imprest are made to local suppliers. IPOs are created for each expenditure type and should not be grouped together under one IPO. The IPOs for GOE should be established at the beginning of the year for the duration of 3 months to one year (or award end date / biennium end date, whichever is earlier). IPOs for SSA contracts are raised for the full value of the proposed commitment. All IPOs should be closed at the end of the biennium at AP closure.
40 The total value of general operating expenses (GOE) and low value meeting costs IPOs amount to the maximum of US $50,000 (or the local currency equivalent), and the individual transaction should not exceed US $2,500 (or the local currency equivalent). For other types of IPOs, the limit of USD 2,500 per voucher does not apply. The maximum PO amount for IPOs pertaining to SSAs or field office operations is USD 200,000. IPOs can be raised for duration of up to one year (or award end date / biennium end date, whichever is earlier).
50 when it has been established that no other payment modality can be used, a WHO staff member may be allowed to deliver and distribute payments to final beneficiaries. Operational advances may only be used to pay a group of beneficiaries (field workers, participants to local meeting, security personnel under direct implementation) where none of the final beneficiaries receive more than US$ 2,500. During graded emergencies, operational advances can also be used for local procurement.
60 IPOs should not be closed until all operational advances have been liquidated, reports from the payment services providers are cleared and the related refunds are received and recorded
70 When an Emergency has been declared one Blanket IPO up to US$ 200,000 may be established to encumber funds for services procurement and goods procurement (one IPO for each, in other words a total of two blanket IPOs).
80 During graded emergencies only, IPOs can used for program related operated expenses:
- transportation of people and goods;
- vehicle rental;
- fuel for vehicle used during the implementation of field activities;
- renovation and construction costs of health facilities;
- Customs clearance costs/ demurrage relating to emergency goods importation.
90 During grades emergencies only, IPOs can also be raised for the local procurement of:
- Medical supplies and consumables;
- vehicle, equipment and furniture;
- equipment for 3rd parties.
100 In emergencies, when the acquisitions are required immediately, the related transactions can be temporarily charged directly to PTAEO. Once the IPO for the emergency activity has been created, the temporary PTAEO must be reversed against the appropriate IPO.
