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. In emergencies, IPOs may be established when a) it is impractical, not feasible, or not possible to use the regular or emergency procure-to-pay process, and b) standard bank systems are not available. Please refer to eManual XVII.2.7 for the criteria triggering the activation of these SOPs.
30. An IPO can be used to make payments under the following expenditure categories:
- General Operating Expenses (GOE) for small-value, sundry-type expenses.
- Special Services Agreements (SSA) salary payments and SSA in-country travel.
- Direct Implementation (DI) activities
- For emergencies only: local procurement, including vehicles, furniture, equipment and emergency cash advances[1].
40. The following thresholds apply to IPOs. Regional Office approval is required for any IPOs above these thresholds.
| Type of Activity | Standard Threshold per PO (Non-Emergency) | Emergency Threshold per PO |
| General Operating Expense [2] | US$ 50,000 | US$ 200,000 |
| Special Service Agreements | US$ 200,000 | US$ 200,000 |
| Direct Implementation | US$ 200,000 | US$ 200,000 |
| Field Operations/Offices (when there is no GSM) | US$ 200,000 | US$ 200,000 |
50. To create an IPO, the responsible officer prepares an estimated budget of the activities and obtains approval from BOS if it is above standard threshold limits. In emergencies, the requirement for a budget is waived, but a note in the 'detailed description' field in the Purchase Requisition (PR) is required (see para 70 below).
60. For local procurement in emergencies, one blanket IPO up to US$ 200,000 may be established to encumber funds for both general operating expenses and goods procurement (one for general operating expenses, one for goods). Should it be necessary to establish more than one blanket IPO for general operating expenses or goods, approval must be received in advance from the Regional Director of Business Operations Services (D/BOS) or Chief WRE/SHO for HQ. Evidence of this approval (memo or email) must be uploaded to the ECM when the IPO is raised.
70. During emergencies, the requirement for a budget is waived, but a note in the 'detailed description' field in the Purchase Requisition (PR) is required indicating 1) that the activity pertains to an emergency; 2) which emergency and grade; 3) why IPO instead of 'proper' procurement is being used; and 4) a short description of the anticipated expenditures. Please refer to eManual XVII.2.4 for the list of active graded emergencies.
80. During emergencies, the creation of the IPO in GSM can be expedited by marking it as URGENT and describing it as an "Emergency". If funds are required immediately, and the IPO is not yet available in GSM, the transaction can be charged directly to a PTAEO temporarily. Payments to consultants and other non-staff human resourcing needs can be made through an IPO if a contract is not yet available, and work must commence immediately. Exceptional approval must be obtained from the Regional HR Manager/BOS (with appropriate approving memos). Otherwise, salary payments are not permissible under a blanket IPO.
90. All payments must be supported by valid supplier invoices, proof of payment, such as an official receipt or a supplier signature on the payment voucher.
100. Payments under the IPO must be made directly to the supplier named in the invoice or to the end beneficiary. Payments to third parties are not allowed and can only be exceptionally approved.
110. Once all payments linked to the IPO have been made, all remaining encumbrances are liquidated, and the IPO is closed. For closure of DI IPOs, refer to the DI SOP and Quick Reference Guide on Direct Implementation.
[1] For more information, refer to eManual XVII.5.2 on Cash Advances in Emergencies
[2] Individual transactions/payments should not exceed US$ 2,500. This threshold does not apply in a graded emergency, when individual transactions/ payments may be made up to the total purchase order amount.
