Publications

	Table of Contents
p. 56 of 203 BACK | NEXT Foreword 1. Introduction to the Guidelines 2. User Instructions 3. Preparing and Appraising Investment Project 4. Financial Management of Executing Agencies 4.1. Financial Management Overview 4.2. Institutions and Systems 4.2.1. Introduction to Institutions and Systems 4.2.2. Major Institutional Assessments 4.2.3. Governance 4.2.4. Financial Management and Governance Arrangement 4.2.5. Country Diagnostic Studies of Accounting and Auditing 4.2.6. Executing Agencies 4.2.7. Project Objectives 4.2.8. Revenue-Earning Projects 4.2.9. Non-Revenue-Earning Projects 4.3. Financial Analysis 4.4. Measuring Performance 5. Reporting and Auditing 6. Financial Institutions 7. Knowledge Management

Financial Management and Analysis of Projects : 4. Financial Management of Executing Agencies : 4.2. Institutions and Systems

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4.2.5. Country Diagnostic Studies of Accounting and Auditing

4.2.5.1. To assist its DMCs to introduce and operate the most effective financial management systems, ADB may from time to time, undertake a Country Diagnostic Study of Accounting and Auditing (DSAA) in collaboration with the host government.

4.2.5.2. Each DSAA is designed to address and understand the financial management characteristics and issues of a country. Experienced ADB staff and/or consultants will conduct the study and a draft of the results will be shared with the government prior to publication of the final document. A DSAA supports the achievement of ADB's country accountability and financial management objectives including:

• fiduciary responsibilities, by identifying the strengths and weakness of institutional accountability in the public and private sectors and the risks that these may pose to the use of ADB funds; and
• development objectives, by facilitating a common understanding of the country's financial management arrangements in the public and private sectors by the borrower, EAs, and ADB and any involved development partners, thus facilitating the design and implementation of capacity-building programs.

4.2.5.3. ADB may from time-to-time participate with the World Bank to conduct joint studies for a country. The Terms of Reference (TORs) may be common or provided separately by each organization to its staff and/or consultants, as appropriate.

• Azerbaijan
• Cambodia
• China, People's Republic of
• Fiji Islands
• Indonesia
• Kyrgyz Republic
• Marshall Islands
• Mongolia
• Pakistan
• Papua New Guinea
• Philippines
• Sri Lanka
• Uzbekistan
• Viet Nam

• China, People's Republic of
• Mongolia
• Uzbekistan

Back 4.2.4. Financial Management and Governance Arrangement	Next 4.2.6. Executing Agencies