Handbook for Borrowers on the Financial Management and Analysis of Projects
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Guidelines, Handbooks, and Manuals
On-line edition: Free of Charge
Hardcopy price: $10.00 ISBN: 978-971-561-613-3
Publication Date: December 2006
In stock
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This handbook contains information and instructions for borrowers on the financial management of investment projects financed by ADB. It reflects ADB policies as set out in the Guidelines for the Financial Governance and Management of Investment Projects Financed by ADB and supersedes all previous handbooks on financial management.
To ensure that financial management arrangements for investment projects meet ADB requirements, borrowers and project executing agency staff should follow this handbook, particularly on reporting and auditing aspects of projects.
- Introduction
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- The Asian Development Bank
- The Guidelines
- MDFI Harmonization Efforts
- ADB Approach to Anticorruption
- This Handbook
- Further Assistance
- User Instructions
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- ADB Lending and Technical Assistance
- EA Classifications and General Treatments
- Preparing and Appraising Investment Projects
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- Introduction
- Forecasting
- The Project Cost Estimates Table
- The Project Financing Plan
- Financial Benefit-Cost Analyses
- Financial Loan Covenants
- Financial Management of Executing Agencies
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- Introduction
- ADB Financial Management Assessments
- General ADB Financial Management Expectations
- Expectations of Revenue-Earning EAs
- Expectations of Nonrevenue-Earning EAs
- Financial Reporting and Auditing
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- Introduction
- Accounting Standards and Policies
- Financial Reporting
- Auditing Standards and Auditor Engagement
- Submission of Financial Reports
- Auditor Reports and Opinions
- ADB Assistance to Improve Accounting and Auditing
- Financial Institutions
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- Introduction
- General Approaches and Expectations
- ADB Approach to FI Reviews and Monitoring
- Assessing FI Performance
- FI Reporting and Auditing Issues
Appendixes
Appendix 1. Contents of the Guidelines
Appendix 2. Project Cost Estimates Table
Appendix 3. Project Financing Plan
Appendix 4. Example of Accounting Policies
Appendix 5. Sample Project Monitoring Report
Appendix 6. Model Financial Statements: Service Organization
Appendix 7. Model Financial Statements: Manufacturing Organization
Appendix 8. Model Auditor Terms of Reference: Executing Agency Audit
Appendix 9. Model Auditor Terms of Reference: Annual Project Accounts Audit
Appendix 10. Model Auditor Opinion for a Nonrevenue-Earning Project
Appendix 11. Model Auditor Opinion for a Revenue-Earning Agency
Appendix 12. Useful Reference Materials
Publications 
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