ADB is committed to achieving a prosperous, inclusive, resilient, and sustainable Asia and the Pacific, while sustaining its efforts to eradicate extreme poverty.
Established in 1966, it is owned by 68 members—49 from the region.
ORGANIZATION
ACCOUNTABILITY
ADB supports projects in developing member countries that create economic and development impact, delivered through both public and private sector operations, advisory services, and knowledge support.
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.
Financial Management Resources
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.
e-Learning Courses Register for these courses
Cash Basis IPSAS for ADB Project Financial Reporting
Designed for individuals who have, or plan to have, a key role in preparing project financial statements according to ADB's requirements.
Cost Estimates Preparation
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.
Methodology and Technical Guidance Notes
Financial Due Diligence: A Methodology Note
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.
Cost Estimation in Sovereign Operations: Technical Guidance Note
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.
Financial Analysis and Evaluation: Technical Guidance Note
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.
Financial Due Diligence for Financial Intermediaries: Technical Guidance Note
ADB's requirements and good practices for due diligence on financial intermediation loans.
Technical Guidance Note on Financial Management Assessment
Guidance for ADB staff, consultants and executing agencies on ADB requirements and considerations for financial management assessment.
Financial Management Technical Guidance Note on Preparing a Country Audit Strategy
Guidance on preparing country audit strategy to support project preparation and administration.
Technical Guidance Note: Guidance on Using Audited Project Financial Statements (APFS) - Standard Review Checklist
Itemized discussion of the purpose and primary focus areas in using the Audited Project Financial Statements (APFS) - Standard Review Checklist.
References
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January 2014Funds Flow, Accounting, and Audit in India
Good Practice Examples
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.