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Financial Management and Analysis of Projects
Stand Alone Tools

The Financial Management and Analysis of Projects guidelines contain several templates, tools and suggested formats. These are contained in the Knowledge Management Section of the guidelines. Based on usage, and the need for flexibility and easy of access, from time to time some of these tools will also be provided as stand alone tools, in a easy to use soft copy format.

The Financial Due Diligence Methodology Note offers a suggested approach for operationalizing the standard project preparation and loan processing requirements of the Financial Management and Analysis of Projects 2005 (the Guidelines). This note is to be read in conjunction with the Guidelines and relevant OM sections.

A Technical Note on Preparation and Presentation of Cost Estimates provides a clear practical set of instructions on the preparation and presentation of Cost Estimates and Financing Plan in a Report and Recommendation to the President (RRP). It reflects the new policy on cost sharing and eligibility of expenditures and Innovation and Efficiency Initiative (IEI) staff instructions.

Financial Management Assessment Questionnaire(FMAQ) [ Doc: 224kb | 6 pages ]
In addition to the questionnaire itself, the FMAQ provides a one page approach and methodology to assessing the financial management capacity of the Executing/Implementing Agency. This is a harmonized questionnaire, used by MDBs.

Audit Requirements
This document summarizes ADB's auditing requirements for both enterprise and project accounts.

Checklists

Review of Audited Project Accounts and Audited Financial Statements
ADB requires submission of audited project accounts(APA), and where applicable, audited financial statements (AFS) within 6 months of the end of the fiscal year end. Once APA/AFS have been received they should be reviewed, issues identified should be raised with the EA/Government and resolved. PAI 5.09 provides further guidance in this regard. These checklists have been provided to assist PAU/RM staff in the initial review of APA/AFS. Should materials issues be identified through this initial review, the APA/AFS should be reviewed by a sector financial specialist, regional financial management specialist, or forwarded to RSCG or OAG for further clarification and guidance.