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Table of Contents
p. 136 of 203
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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
7.6.1. Lessons from Past Projects
7.6.2. Project Cost Estimates
7.6.3. Financing Plan (FP)
7.6.4. Executing Agencies and Implementing Agencies
7.6.5. Financial Projections
7.6.6. Financial Analysis
7.6.7. Project Justifications
7.6.8. Accounting and Auditing
7.6.9. Procurements and Disbursement Arrangements
7.6.10. Finance-Related Risks
7.6.11. Assurances
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
:
7.6. Financial Review Checklist for RRPs
7.6.2. Project Cost Estimates
Yes
No
(a)
Has the Project Cost Estimate summary table been prepared in accordance with these Guidelines?
(b)
Are detailed project cost estimates available and have they been prepared in accordance with these Guidelines?
(c)
Are the assumptions that support the estimates available and do they appear reasonable?
(d)
Have Local and Foreign costs been properly identified?
(e)
Are the physical and price contingency provisions adequate?
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7.6.1. Lessons from Past Projects
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7.6.3. Financing Plan (FP)
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