10 The controlling office is responsible for verifying Imprest returns. Particular care should be taken to ensure that a full explanation is provided of any unusual increases in expenditure. The review conducted by the controlling office should include an analysis of receipts and payments, verification of bank and cash reconciliations including long-outstanding items, and confirmation that the Imprest balances equal the General Ledger balance. Imprest activities are subject to periodic reviews and on-site checks, which may be unannounced, by the controlling office or by auditors.
20 Each transaction from Imprest must be supported by an Imprest voucher, entered and generated in the eImprest module, and any relevant supporting documentation, such as a supplier invoice.
30 The Chief Finance at headquarters must be fully informed by the Imprest Holders or the controlling offices of any difficulties or irregularities encountered or observed in properly securing the funds or maintaining the accounts. Any delay in the monthly closure of an Imprest account must be looked into thoroughly by the controlling office as it may indicate difficulties in properly accounting for funds.
40 All controlling offices must review on a monthly basis the Imprest account activity and the Imprest reconciliations in GSM. A log should be maintained to evidence the date the Imprest account was reconciled in GSM, the count and value of reconciling items in the Imprest reconciliations, the date funds were replenished, and to ensure that balances in Imprest equal the same balance in the General Ledger.
50 All offices responsible for maintaining Imprest accounts must regularly review the status of the accounts under their responsibility and ensure:
- That the level of replenishment is sufficient, but not excessive, based upon current conditions and expectations;
- That monthly reconciliations with supporting cash and bank records are properly maintained;
- That month end and surprise cash counts are conducted by the Imprest Holder; and
- That a cash count is conducted by the Imprest Finance Assistant/Focal Point on those days that cash transactions took place.
60 Where difficulties or irregularities of any sort are encountered in properly securing the funds or maintaining the accounts, the Chief Finance at headquarters must be kept fully informed.
70 In order to ensure adequate prevention of fraud, the person responsible for dealing with incoming and outgoing pouches and mail should not also be responsible for controlling the Imprest account and handling cash. In small offices with few staff members, this division of functions must be observed to the extent possible, and compensating controls should be in place to mitigate risks as appropriate.
80 Should any creditor of the Organization, WHO fellow or staff member complain that amounts due to him have not been paid promptly, the records must be immediately verified in order to clarify the situation.
90 Any delay in the receipt of an Imprest return must be looked into thoroughly by the controlling office as it may indicate a difficulty in accounting for funds in a proper manner. Continuing or frequent delays may warrant periodic reviews and on-the-spot surprise checks by senior finance officers or, on request, by the internal auditors.
100 Imprest activities are subject to periodic reviews and to on-the-spot surprise checks by senior finance officers or, on request, by the internal auditors.
