10 On a monthly basis, country offices are required to submit to their respective controlling office an Imprest return package (for each Imprest account) which includes their monthly Imprest bank and cash reconciliations. The complete return includes:
- WHO Form 412 - Cash Book Summary;
- WHO Form 413 - Monthly Statement of eImprest Account, duly signed by the preparer of the reconciliation and the Imprest Holder;
- WHO Form 414 – Imprest Account Monthly Checklist, signed by the preparer and the Imprest Holder (unless the form has been authorized to be prepared by the controlling office);
- A copy of the month end Cash Count Certificate and any Surprise Cash Count Certificates, signed by the Imprest Holder or other designated responsible officer and the Imprest Finance Assistant/Focal Point;
- The month end bank statement;
- Outstanding Items report and a listing of all other outstanding items. An explanation of items outstanding greater than 90 days is provided; and
- Other supporting documentation as required.
Original copies of the supporting vouchers are maintained locally, and available for inspection by the controlling office. The Chief Finance or the Regional Budget and Finance Officer may determine that original copies are to be filed electronically or sent to the controlling office.
20 Imprest bank and cash reconciliations must be done every month without exception, as close as possible to the beginning of the subsequent month. Imprest Holders should ensure that local banks transmit their bank statements on a timely basis, either in hard copy or electronically.
30 As part of the bank reconciliation process a certain number of items recorded in the WHO Imprest system may not yet be reflected in the bank statement. Similarly, the bank may have entries (normally fees and interest), which are not yet recorded in the eImprest system. Reconciling items should be addressed immediately, followed-up regularly, and kept to a minimum. Those that remain - e.g. uncleared cheques – must be documented in the list of outstanding items and submitted with the Imprest return. Cheques not cashed within applicable limits set by the bank (e.g. 90 days) must be reviewed for cancellation. All outstanding items must be cleared within 90 days (refer to X.4.3 paragraph 10).
