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	Table of Contents
p. 20 of 203 BACK | NEXT Foreword 1. Introduction to the Guidelines 2. User Instructions 2.1. Overview 2.2. ADB Lending and Technical Assistance 2.3. Applying these Guidelines 2.4. Project Types and General Treatments 2.5. Overview of Project Processing Steps 2.6. Step 1: Identification and Early Preparation 2.7. Step 2: Loan Preparation 2.8. Step 3: Project Examination 2.9. Step 4: Loan Negotiations 2.10. Step 5: Project Implementation 2.11. Step 6: Project Completion 3. Preparing and Appraising Investment Project 4. Financial Management of Executing Agencies 5. Reporting and Auditing 6. Financial Institutions 7. Knowledge Management

Financial Management and Analysis of Projects : 2. User Instructions

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2.10. Step 5: Project Implementation

2.10.1. The project is implemented by the EA according to the agreed schedule and procedures. Project consultants are recruited, the detailed engineering design and bidding documents are prepared, machinery and equipment are procured, and civil works are constructed and installed. ADB's regional divisions review the implementation in close coordination with the borrower and the EAs. ADB disburses the loan for approved expenditures, as provided in the loan agreement. The following table identifies relevant activities during project implementation.