Public Sector Financing
ADB offers a range of financing instruments, products, and modalities to provide developing member countries with flexibility in determining how they can achieve development results.
ADB develops and applies policies, frameworks and guidelines to support, assess and monitor the adequacy and effectiveness of country-, sector-, program-, and project-related financial management systems.
Designed for individuals who have, or plan to have, a key role in preparing project financial statements according to ADB's requirements.
A preparatory course for gaining basic understanding of the importance of robust project cost estimates, its guiding principles, and detailed components of ADB-financed projects.
Specific guidance and procedures in the conduct of the financial due diligence of ADB projects, covering four core activities of financial management: (i) financial management assessment, (ii) project cost estimates and financing plan, (iii) financial analysis, and (iv) financial evaluation.
Guidance for executing agencies, consultants, and ADB staff on preparing and maintaining cost estimates, and how cost estimates should be presented in ADB documents. It offers an approach and methodology, based on international good practice, that if consistently applied should lead to the preparation of more robust cost estimates and should facilitate oversight of ADB-financed projects.
ADB’s requirements and good practices for financial analysis and evaluation of sovereign projects, identifying measures to ensure that ADB-supported investments are financially viable and sustainable.
ADB's requirements and good practices for due diligence on financial intermediation loans.
Guidance for ADB staff, consultants and executing agencies on ADB requirements and considerations for financial management assessment.
Guidance on preparing country audit strategy to support project preparation and administration.
Itemized discussion of the purpose and primary focus areas in using the Audited Project Financial Statements (APFS) - Standard Review Checklist.
These examples illustrate the application of ADB's policy and guidelines for project financial due diligence and may be used as guides, keeping in mind the unique nature of each project and exercising professional judgment.