There is only one file type that uses the .VPOL extension:
Windows Vault Policy File
File created by Windows Vault (also referred to as Credential Manager), a program available with Windows 7 that enables Windows users to safely store personal information such as user names and passwords; stores a set of encryption keys that are used to protect user information.
VPOL files, as well as other Windows Vault files (.VSCH and .VCRD) are located in the following directory:
NOTE: You can access your Windows Vault in the Credential Manager interface by opening the Control Panel, choosing User Accounts and Family Safety, and selecting Credential Manager.
Policy.vpol - The name of the VPOL file for the Windows Vault.
Updated: October 25, 2017