Financial Management and Analysis of Projects

Date: July 2005
Type: Guides
ADB administration and governance; Governance and public sector management
ISSN: 070305 (print)
Price: Hardcopy price: US$25.00


These guidelines describe ADB's policies, procedures, and approach governing the financial management of investment projects we finance. They contain modern business processes, and financial management and financial analysis practices that are in harmony with the practices of other multilateral development banks. The guidelines provide ADB management, staff and borrowers with an understandable, comprehensive and transparent directory of standards of financial analysis and financial management for the implementation and operation of projects. The guidelines aims to enhance the quality of ADB's portfolio by: establishing the norms for financial analysis and financial management of revenue-earning and non-revenue-earning projects for use during the project cycle defining the financial management requirements for projects and project entities of borrowers, executing agencies and other organizations responsible for efficient use of funds provided by ADB explaining to borrowers the project and institutional financial performance requirements of ADB to achieve successful implementation and the sustainability of ongoing operations providing financial knowledge management for the guidance and training of ADB staff and borrowers providing ready access to ADB's project financial management requirements to all interested parties


  • Foreword
  • Introduction to the Guidelines
  • User Instructions
  • Preparing and Appraising Investment Project
  • Financial Management of Executing Agencies
  • Reporting and Auditing
  • Financial Institutions
  • Knowledge Management
  • Addendum
  • Revisions
  • Glossary
  • Topical Index