10 Direct Implementation (DI) is used when WHO makes payments to personnel hired by the government to implement activities and a standard Direct Financial Cooperation (DFC) contract cannot be used (either due to a lack of government capacity or because WHO implements an activity directly in collaboration with the government). In this case, the WCO pays the end recipients directly and no funds are transferred to the MOH.
20 DI is implemented through a DI Imprest Purchase Order (IPO) which should only be initiated once it has been determined that other types of standard contracts (e.g. DFC, APW, GES) are not possible. Once it has been established that the DI IPO is the appropriate mechanism for the activity, the office managing and monitoring the project will raise a service requisition of type 'Imprest/ Credit Card' in GSM.
30 The per diem or allowance/stipend paid through the Direct Implementation mechanism must be in accordance with WHO approved rates or government DSA rates, whichever is lower. Per diem supplements and special subsistence pay should be fixed, when feasible, in consultation with the UN Resident Representative/UNDP or the government and should be the lesser of either the WHO travel per diem rate for the country or the government per diem rate.
40 Assets procurement cannot be encumbered through a DI IPO. A standard goods PO must be used instead. Services may not be procured by using a DI IPO. Standard service procurement contract types must be used instead (GES, APW etc.).
50 The expenditure type for DI activities encumbered through a DI IPO is 527 – Direct Implementation.
60 If another WHO budget centre provides financial support to an activity to be implemented through a DI, the funding must be distributed to the implementing country office and award budgeted to the relevant country office workplan before implementation can begin. Any exception to using the country office workplan must be approved by the Comptroller or the regional DAF in advance.
