Catalog

	Table of Contents
p. 48 of 203 BACK | NEXT Foreword 1. Introduction to the Guidelines 2. User Instructions 3. Preparing and Appraising Investment Project 3.1. Investment Projects Overview 3.2. Possible Investment Projects 3.3. Appraisal Checklists 3.4. Forecasting 3.5. Preparing Financial Benefit-Cost Analyses 3.6. Loan Covenants 3.7. ADB Reports 3.7.1. Introduction to ADB Reports 3.7.2. Project Preparatory Technical Assistance Stage 3.7.3. Report and Recommendation of the President 3.7.4. Miscellaneous ADB Reports 4. Financial Management of Executing Agencies 5. Reporting and Auditing 6. Financial Institutions 7. Knowledge Management

Financial Management and Analysis of Projects : 3. Preparing and Appraising Investment Project

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3.7.4. Miscellaneous ADB Reports

3.7.4.1. Introduction to Miscellaneous ADB Reports

3.7.4.1.1. ADB requires information on the financial performance and status of EAs, and on their financial management, accounting and auditing systems at various times in the project cycle. Typical reference points are: (i) Fact-finding and appraisal mission Back-to-Office reports with appendixes, including Memoranda of Understanding with borrowers and EAs; (ii) Project Briefs with appendixes; (iii) Management Review Meetings; (iv) Staff Review Committee Meetings; (v) Project Administration back-to-office reports (vi) PAC Meetings; and (vii) PCR and PPAR preparation.

3.7.4.1.2. The structure, format, and content of the reports to be made for these meetings and for the permanent record (the Project File) will vary according to the objectives of the particular mission or meeting.

3.7.4.1.3. The Project Administration Instructions (PAIs) provide considerable guidance on the principles and extent of the financial and institutional information required. The following PAIs should be reviewed to ensure that the requisite financial and institutional data are made available as required:

3.7.4.1.4. The compilation of information, including financial analysis and financial forecasting, for the various meetings and reports listed in this subsection should be based on the advice and guidance provided throughout these guidelines.

3.7.4.2. Project Completion Report

3.7.4.2.1. PAI 6.07 governs the preparation of Project Completion Reports (PCRs). PCRs should be prepared by the EA. A final PCR is then prepared in accordance with PAI 6.07. In some cases, PCR preparation may require information and technical expertise from a financial analyst.

Back 3.7.3. Report and Recommendation of the President	Next 4. Financial Management of Executing Agencies