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Financial Management and Analysis of Projects : 1. Introduction to the Guidelines
1.4. Structure
1.4.1.In
addition to this introduction, the Guidelines comprise six principal
parts as follows.
1.4.2. Part 2 - User Instructions
- describes ADB's financing methods and how to apply these Guidelines
to different types of projects.
1.4.3. Part 3 - Preparing and Appraising
Investment Projects - advises on the key features that a borrower
and a financial analyst need to know to participate in the preparation,
appraisal, implementation, and supervision of an investment project.
It includes appraisal checklists and describes the preparation of
project cost tables and other forms of financial tables. In addition,
a draft form of each principal type of legal covenant (necessary
to support financial requirements in legal documents) is provided.
1.4.4. Part 4 - Financial Management
of Executing Agencies - advises on institutional and systems
requirements and relevant financial management considerations. Furthermore,
individual sections address key topics such as governance, anticorruption,
forms of implementing agencies, financial systems necessary to support
investments and to provide sound bases for financial analysis, and
the principal techniques of performance measurement.
1.4.5. Part 5 - Reporting and Auditing
- focuses on ADB's requirements for financial reporting and auditing
of projects, EAs and IAs. It also includes examples of auditors'
opinions, a questionnaire to check the adequacy of financial statements,
and draft terms of reference for an auditor.
1.4.6. Part 6 - Financial Institutions
(FIs) - describes the particular applicability of these guidelines
to FIs. Given ADB's increased involvement with small-medium enterprise
lending and microfinance, this part considers the specific application
of the Guidelines to financial institutions. In particular, the
part provides guidance on: (i) reviewing FI financial management,
(ii) appraising FIs, (iii) measuring FI performance, and (iv) FI
reporting and auditing.
1.4.7. Part 7 - Knowledge Management
- The 1989 Guidelines provided limited resource materials. The Knowledge
Management section of the revised web-based Guidelines includes
a wide variety of guidance materials. These include lists and descriptions
of accounting and auditing standards, and useful Internet sites.
The section also contains best-practice guidance and sector-specific
case studies. Space and presentation constraints limit the Knowledge
Management section of the abridged hardcopy Guidelines to essential
reference materials.
1.4.8. Please note that, for purposes
of these Guidelines, unless otherwise indicated, "Asian Development
Bank" means the Asian Development Bank, the Asian Development
Fund, and the Technical Assistance Special Fund. Also, unless stated
otherwise, the requirements for executing agencies also apply to
implementing agencies.
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