10 Imprest accounts are used strictly for making payments at the local level when it is not feasible or it is impractical to use the regular procure-to-pay process. As such, Imprest accounts are only used to pay for small, non-recurring, sundry-type purchases. Equipment purchases, utility payments, etc., are paid by the procure-to-pay mechanism via GSC. The exception to this is if payments relate to Direct Implementation activities coded to expenditure type 527. Refer to XVI.5 Direct Implementation.
20 In accordance with Financial Rule VI - Expenditure, all payments must be supported by a commitment (Imprest Purchase Order or similar documentation) with satisfactory supporting documentation (see section X.2.1 Commitments and Encumbrances). Payments from Imprest accounts are made against an approved Imprest Purchase Order (IPO) or a payment instruction (PI) received from GSC or exceptionally authorized by the Chief Finance or Regional Budget and Finance Officer. The controlling office (the relevant technical unit at headquarters or the Regional Budget and Finance Officer) should be consulted if there is any doubt as to the availability of authority against which to make payments.
30 To initiate a local payment through Imprest, an original invoice or other original documentation is received from the supplier, except for cases where it is specified in the WHO eManual that invoices are not required, such as in the case of Direct Financial Cooperation (DFC) payments to government counterparts, Letters of Agreement (LOA), Special Service Agreements (SSAs), or fellowship payments. For invoices to be paid locally against IPOs, the original invoice is retained as support to the payment from Imprest. Payments are only made on the basis of satisfactory supporting documents (invoices, reports, delivery reports, etc) duly certified by designated officials.
40 Imprest Holders are responsible for ensuring that the necessary controls are in place to ensure that payments are made directly to the supplier named in the invoice for IPOs or PIs. Payments to third parties are strictly prohibited and can only be exceptionally approved where operational circumstances do not allow for payment directly to the named supplier's bank account. Such exceptions must be made at the written request, with full justification, of the responsible administrative authority of the supplier (see section X.2.1 paragraph 90).
50 An Imprest Holder may be requested by GSC to make payments on behalf of another WHO office. The accounting for these payments is done on behalf of the Imprest Holder by GSC and appears automatically in the Imprest General Ledger transactions. Payments requested by GSC through payment instructions cannot be altered. Any rejection/voiding/cancellation of a payment instruction from GSC must be communicated immediately to GSC Accounts Payable (GSC AP) to maintain the integrity of Imprest accounting records. The GSM payment value dates are to be respected as far as possible, given local circumstances.
60 Payments made through Imprest on the request of GSC for payroll or other accounts payable payments which are not effected (bank rejection, voided, refund from supplier or traveller) are communicated immediately to GSC for resolution.
70 Wherever possible, payments are made by cheque or electronic transfer, and cash disbursements are strictly limited. Each transaction initiated at the local level is accompanied by an Imprest voucher, which, in addition to relevant supporting documentation such as an invoice, includes the signature of the initiator and the approving officer (the approving officer is either the Imprest Holder or an authorized responsible staff member as designated by the Imprest Holder). Cheques must be drawn to "Order" and not to "Bearer". If a bank issues bearer cheques to an Imprest Holder, they must be over-stamped to "Order" when they are received from the bank.
80 When authorizing payments to be made (either by cheque or electronic transfer), the signatories are to ensure that the payment is for duly authorized expenditures at the local level or for payment requests originating from GSC and that each payment is supported by relevant documentation. The cheque or e-banking transaction number is to agree with the number entered in GSM. Spoiled cheques are attached to the monthly Imprest return submission.
90 All transactions are recorded in the eImprest system the same day as they occur, and the entering of transactions in batches on a weekly or monthly basis is strictly prohibited. Expenditures incurred against field office advances are recorded (usually against an IPO) as soon as possible in the same month or in the subsequent month upon receipt of field office expenditure returns. Real time payment information is important for both programme management and up-to-date donor reporting and is an essential financial control. When recording the transaction in eImprest, the actual supplier name is entered in the supplier name field. Generic supplier name references are strictly avoided.
100 Bank overdrafts are not to be negotiated or authorized by Imprest Holders. Should additional funds be required, the controlling office is advised of the need and the requesting offices provide a justification for an ad hoc replenishment request.
110 Cash Advances in Emergencies may be provided to WHO staff, consultants and SSA Holders travelling on emergency missions on short notice to assist with necessary activities. The WHO country office (WCO) provides the necessary cash advance for emergency procurement at local level through WCO’s Imprest cash account to a threshold of up to $20,000 for staff and up to $10,000 for consultants and SSA Holders. Any requests for amounts higher than these thresholds should be forwarded to the Regional Budget and Finance Officer for approval.
