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Foreword
1. Introduction to the Guidelines
2. User Instructions
3. Preparing and Appraising Investment Project
4. Financial Management of Executing Agencies
5. Reporting and Auditing
6. Financial Institutions
7. Knowledge Management
7.1. Useful Websites
>> 7.2. Operations Manual (OM)
7.3. Project Administration Instructions (PAIs)
7.4. International Standards
7.5. International Accounting and Auditing Architecture
7.6. Financial Review Checklist for RRPs
7.7. Appraisal Checklist: Nonrevenue-Earning Project
7.8. Appraisal Checklist: Revenue-Earning Project
7.9. Appraisal Checklist: Private Sector Project
7.10. Appraisal Checklist: Financial Institution
7.11. Undertaking Sensitivity and Risk Analyses
7.12. Model Operating Covenants
7.13. Model Capital Structure Covenants
7.14. Model Liquidity Covenants
7.15. Commonly Used Ratios
7.16. Model Financial Statements: Service Organization
7.17. Model Financial Statements: Manufacturing Organization
7.18. Model Terms of Reference for an Auditor
7.19. Audit Report Questionnaire
Addendum
Financial Management and Analysis of Projects : 7. Knowledge Management

7.2. Operations Manual (OM)

URL: http://lnadbg1.asiandevbank.org/spo0001p.nsf
URL: http://www.adb.org/Documents/Manuals/Operations/default.asp?p=aadb

OM No. Subject Old OM No. Date of Issue
A. Country Classification and Country Focus    
1 Classification and Graduation of Developing Member Countries
1
23-Dec-04
2 Country Strategy and Program
45
29-Oct-03
3 Performance-Based Allocation of ADF Resources
*
22-Dec-04
B. Regional and Subregional Cooperation    
1 Regional Cooperation
28
29-Oct-03
C. Sector and Thematic Policies    
1 Poverty Reduction
48
14-Jul-04
2 Gender and Development
21
29-Oct-03
3 Incorporation of Social Dimensions in ADB Operations
47
under preparation
4 Governance
54
15-Dec-03
5 Anticorruption
55
29-Oct-03
6 Enhancing ADB's Role in Combating Money Laudering and the Financing of Terrorism
56
29-Oct-03
D. Business Products and Instruments    
1 Lending and Relending Policies (OCR)
3
29-Oct-03
2 Lending and Relending Policies (ADF)
4
29-Oct-03
3 Sector Lending
5
29-Oct-03
4 Program Lending
6
29-Oct-03
5 Sector Development Programs
17
29-Oct-03
6 Financial Intermediation Loans
8
15-Dec-03
7 Disaster and Emergency Assistance
24,25
 
8 Guarantee and Security Arrangements for Loans
19
15-Dec-03
9 Guarantee Operations
31
29-Oct-03
10 Private Sector Operations
7
29-Oct-03
11 Processing Loan Proposals
34
29-Oct-03
12 Technical Assistance
18
29-Oct-03
E. Partnerships    
1 Cofinancing
29
29-Oct-03
2 Japan Fund for Poverty Reduction
*
29-Oct-03
3 Cooperations Arrangements with International Organizations and Bilateral Sources
26,27
under preparation
4 Promotion of Cooperations with NGOs
23
29-Oct-03
F. Safeguard Policies    
1 Environmental Considerations
20
29-Oct-03
2 Involuntary Resettlement
50
29-Oct-03
3 Indigenous Peoples
53
13-May-04
G. Analyses    
1 Economic Analysis of Projects
36
15-Dec-03
2 Financial Management Systems Financial Analysis and Financial Performance Indicators
35
29-Oct-03
3 Poverty and Social Analysis
*
under preparation
H. Financial    
1 Financing of Interest and Other Charges During Construction
9
29-Oct-03
2 Financing Indirect Foreign Exchange Cost of Projects
10
29-Oct-03
3 Local Cost Financing and Cost Sharing
*,11
23-Dec-04
4 Retroactive Financing
12
29-Oct-03
5 Supplementary Financing of Cost Overruns on Projects
13
29-Oct-03
6 Use of Surplus Loan Proceeds
14
29-Oct-03
7 Foreign Exchange Risk
15
01-Apr-04
J. Project Administration    
1 Project Performance Management System
22
29-Oct-03
2 Consultants
39
29-Oct-03
3 Procurement
38
29-Oct-03
4 Loan Covenants
40
29-Oct-03
5 Effectiveness of the Loan Agreement
41
29-Oct-03
6 Loan Disbursement
42
29-Oct-03
7 Project Accounting Financial Reporting and Auditing
43
29-Oct-03
K. Evaluation    
1 Operations Evaluation
44
23-Sep-04
L. Other Policies and Operational Procedures    
1 ADB Accountability Mechanism
49
29-Oct-03
2 Internal Audit
51
15-Dec-03
3 Confidentiality and Disclosure of Information
52
29-Oct-03


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7.3. Project Administration Instructions (PAIs)

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