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Although there has been an improvement in the presentation of imprest returns, considering the limited impact of the reports, steps need to be taken to improve the cost-benefit ratio of the programme.
In view of the difficulties experienced in verifying field expenditure from headquarters, the Organization decided, in 1995, to have monthly audits of imprest expenditure carried out by local audit firms.
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It is estimated that the processing of December 1997 Imprest records would have resulted in additional expenditures of approximately $1 million. . .
In addition local audits were restricted to regular programme expenditure since the Organization needed the agreement of donors, which they were unable to give, to incur the attending costs in respect of Trust Funds and UNDP projects imprest accounts.
In view of the above, in order for local audits of field expenditure to support a decentralised accounting structure at a reasonable cost, I recommend that the periodicity of reporting be lengthened (one or two reports a year), the number of contracting auditors reduced and the auditors required to provide audit assurance that imprest reports convey a true and fair view of field transactions.
Predictability at the health centre level was assessed by reviewing the regularity of cash disbursements to health centres (the so-called imprest, cash payments to districts to meet operational costs).
Finally, the mode of medical insurance payment should be turned from post payment to the imprest system.
Imprest, cash payments to health centres The funding fluctuates depending on the idea of [district] management.
Only one health centre received an imprest every month.
Health centre staff stated that the imprest was not always disbursed as planned.
Cases in point include the imprest return information system (IRIS), the periodic budget report system (PBR), the project operation information system (POIS), and the central FINSYS/PERSYS systems.
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