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CHARTEROFTHEUNITEDNATIONS WETHEPEOPLESOFTHEUNITEDNATIONS DETERMINED tosavesucceedinggenerationsfro mthescourgeo fwar,whichtwic einourlifetimehasbroughtuntoldsorrowtomankind,and toreaffir mfaithinfundamentalhumanrights,inthedignityandwortho fthe humanperson,intheequalrightso fmenandwomenando fnationslargeand small,and toestablishconditionsunderwhichjusticeandrespectfo rtheobligationsarising fro mtreatiesandothersourceso finternationalla wcanbemaintained,and topromotesocia lprogressandbetterstandardso flif einlargerfreedom, ANDFORTHESEENDS topracticetoleranceandlivetogetherinpeacewithoneanotherasgood neighbors,and touniteourstrengthtomaintaininternationalpeaceandsecurity,and toensure,bytheacceptanceo fprinciplesandtheinstitutiono fmethods,that armedforc eshallnotbeused,saveinthecommo ninterest,and toemployinternationalmachineryfo rthepromotiono ftheeconomicandsocial advancemento fallpeoples, HAVERESOLVEDTOCOMBINEOUREFFORTS TOACCOMPLISHTHESEAIMS. Accordingly,ourrespectiveGovernments,throughrepresentativesassembledin thecityo fSanFrancisco,whohaveexhibitedtheirfullpowersfoundtobeingood anddueform,haveagreedtothepresentChartero ftheUnitedNationsanddo herebyestablishaninternationalorganizationtobeknownastheUnitedNations. CHAPTE RI PURPOSESANDPRINCIPLES Article1 The^Purposeso ftheUnitedNationsare: 1.Tomaintaininternationalpeaceandsecurity,andt othatend:totakeeffectiv ecollectiv emeasuresfo rthepreventionandremova lo f threatstothepeace,andfo rthesuppressiono f actso faggressionorotherbreacheso fthepeace, andtobringaboutbypeacefulmeans,andincon formitywiththeprincipleso fjusticeandinternationallaw,adjustmentorsettlemento finternationaldisputesorsituationswhichmightlead t oabreacho fthepeace; 2.Todevelopfriendlyrelationsamongnations basedonrespectfo rtheprincipleo fequalrights andself-determinationo fpeoples,andtotake otherappropriatemeasurestostrengthenuniversalpeace; 3.Toachieveinternationalcooperationin solvinginternationalproblemso faneconomic, social,cultural,orhumanitariancharacter,andin promotingandencouragingrespectfo rhuman rightsandfo rfundamentalfreedom sfo rallwithoutdistinctionastorace,sex,language,orreligion;and 4.Tobeacenterfo rharmonizingtheactions o fnationsintheattainmento fthesecommo nends. Article2 TheOrganizationanditsMembers,inpursuit o fthePurposesstatedinArticle1,shallactin accordancewiththefollowin gPrinciples. 1.TheOrganizationisbasedontheprinciple o fthesovereignequalityo fallitsMembers. 2 .AllMembers,inordertoensuretoallo f themtherightsandbenefitsresultingfro mmembership,shallfulfi lingoodfaiththeobligations assumedbytheminaccordancewiththepresent Charter. 3 .AllMembersshallsettletheirinternational disputesbypeacefulmeansinsuchamannerthat internationalpeaceandsecurity,andjustice,are notendangered. 4.AllMembersshallrefrainintheirinternationalrelationsfro mthethreatoruseo fforc e againsttheterritorialintegrityorpoliticalindependenceo fanystate,orinanyothermanner inconsistentwiththePurposeso ftheUnited Nations. 5.AllMembersshallgivetheUnitedNations everyassistanceinanyactionittakesinaccordancewiththepresentCharter,andshallrefrain fro mgivingassistancetoanystateagainstwhich theUnitedNationsi stakingpreventiveorenforcementaction. 6.TheOrganizationshallensurethatstates whicharenotMemberso ftheUnitedNationsact inaccordancewiththesePrincipless ofa rasmay benecessaryfo rthemaintenanceo finternational peaceandsecurity. 7.NothingcontainedinthepresentCharter shallauthorizetheUnitedNationstointervenei n matterswhichareessentiallywithinthedomestic jurisdictiono fanystateorshallrequiretheMemberstosubmitsuchmatterstosettlementunder thepresentCharter;butthisprincipleshallnot prejudicetheapplicationo fenforcementmeasuresunderChapterVII. CHAPTE RII MEMBERSHIP Article3 TheoriginalMemberso ftheUnitedNations shallbethestateswhich,havingparticipatedi n theUnitedNationsConferenceonInternational OrganizationatSanFrancisco,orhavingpreviouslysignedtheDeclarationbyUnitedNations o fJanuary1,1942,signthepresentCharterand ratifyitinaccordancewithArticle110.
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11.16 For policy-based loans with a list of ineligible items of imports (negative list), the borrower is required to submit a certificate (Appendix 11B) in support of the WA (Appendix 11A). The certificate confirms that ȕ the value of the eligible imports as defined in the loan agreement (Section 11.14) for the fiscal year is greater than the amount of requested withdrawal, and ȕ the requested withdrawal will be used to finance eligible items procured in accordance with the provisions of the loan agreement. Audit Arrangement 11.17 Under all policy-based loans, an audit of policy-based loan proceeds will be undertaken only upon ADB’s request. ADB retains its rights to audit any accounts or to verify the validity of the certification issued by the borrower with each WA.
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Audit Arrangements
10.28 The imprest fund procedure must be audited at least annually by independent and
qualified auditors acceptable to ADB. The audits are carried out as part of the regular
annual audits of the project financial statements prepared by the borrower, EA, or IA.
11
Review by ADB Staff
10.29 ADB reserves the right to conduct spot or random checks of the imprest account and
expenditures paid from the imprest account (including those expenditures paid from
the subaccounts) through special disbursement missions or review missions, or upon
ADB’s request for submission of supporting documents on a sampling basis.
Suspending Replenishment
10.30 ADB may suspend replenishment of the imprest account if
ȕ the loan is declared suspended by ADB, partially
12
or fully;
ȕ audit reports, management letters, or ADB missions indicate significant
irregularities in financial management, accounting, internal control, and/or the
operation of the imprest account(s) and/or the subaccount(s); or
ȕ the imprest account has been inactive for more than 6 months and no application
for replenishment has been submitted.
10.31 During the suspension, no additional funds will be advanced to the imprest account.
However, available funds in the imprest account (including the subaccounts) can
be used to meet eligible expenditures, unless otherwise instructed by ADB.
13
WAs submitted for these expenditures will be applied to liquidate the balance
of advances.
Narrative Procedures
10.32 The narrative procedures and the check list for the imprest fund procedure are shown
in Appendix 10E.
Supporting Documents
10.33 The supporting documents listed in the following table should be submitted to
ADB together with the WA. If simplified documentation (i.e., SOE and/or FAW) is
approved, supporting documents should be retained by the EA and/or IA for annual
audit of project financial statements and/or ADB’s review (see Section 4.29 for
the retention period of supporting documents). ADB reserves the right to request
submission of such documents if deemed necessary. Additional supporting documents
which are not listed in the following table may be required, depending on the
transaction involved. ADB will return WAs that do not meet the requirements.
11
See OM J7, PAI 5.07, and Technical Guidance Note on Financial Reporting and Auditing.
12
Suspension is applicable only to affected EA or component.
13
ADB may demand immediate refund of the available funds in cases where the suspension is due to significant
irregularities in the operation of the imprest account and/or the subaccounts.
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ADB applies the current value of the refund. As refund of imprest advance is normally
in the currency of the imprest account (e.g., US dollars), if advance to the imprest
account is further exchanged to another currency (e.g., a local currency) in order to
pay expenditures in that currency, exchange difference between the date of currency
exchange and the date of refund is borne by the borrower. If such exchange difference
is to be borne by the borrower through absorption into its loan account, it should be
agreed with ADB.
9
Use of Subaccount(s) under the Imprest Account
10.24 In some cases, project funds flow requires bank accounts (the “subaccount[s]”
hereafter)
10
opened in the name of an IA, unit, provincial government, village, or
other entity (collectively “IA” hereafter), which receives advance from the imprest
account, to meet project expenditures incurred by the IA. The subaccount is normally
a separate bank account opened for the exclusive use of the project, unless otherwise
approved by ADB.
10.25 The borrower should ensure the following matters for using the subaccount(s):
ȕ there is a clearly defined need for the subaccount(s);
ȕ the borrower, EA, and IA must have adequate administrative and accounting
capabilities to establish sufficient internal control, accounting, and auditing
procedures to ensure proper use and operation of the subaccount(s); and
ȕ there is treatment of foreign exchange differences.
10.26 The use of subaccount(s) should be described in the PAM. The currency of the
subaccount(s) may be a local currency. If, during project implementation, the
borrower finds it necessary to use the subaccount(s), the request for using the
subaccount(s) should be sent to ADB for approval (Sections 4.13–4.14).
10.27 The borrower, EA, and IA should ensure that every liquidation and replenishment
of each subaccount is supported by (i) the statement of account (bank statement)
prepared by the bank where the subaccount is maintained, and (ii) a subaccount
reconciliation statement (Appendix 10D) reconciling the abovementioned bank
statement against the subaccount’s records. These supporting documents should be
retained by the borrower, EA, and/or IA, as appropriate, and be made available to
ADB upon request.
9
This may be documented in the PAM or in an appropriate ADB approval (Sections 4.13–4.14).
10
Formerly called second generation imprest account (SGIA). The use of the SGIA, if so stipulated in a loan
agreement, is not superseded by the revision of the handbook. The subaccount(s) should be distinguished
from “petty cash,” which is a small amount (normally not exceeding US$1,000 equivalent) of funds held in
the same office in the form of cash for the purpose of covering petty expenses, and is not the subaccount.
in the currency of the imprest account (e.g., US dollars), if advance to the imprest
account is further exchanged to another currency (e.g., a local currency) in order to
pay expenditures in that currency, exchange difference between the date of currency
exchange and the date of refund is borne by the borrower. If such exchange difference
is to be borne by the borrower through absorption into its loan account, it should be
agreed with ADB.
9
Use of Subaccount(s) under the Imprest Account
10.24 In some cases, project funds flow requires bank accounts (the “subaccount[s]”
hereafter)
10
opened in the name of an IA, unit, provincial government, village, or
other entity (collectively “IA” hereafter), which receives advance from the imprest
account, to meet project expenditures incurred by the IA. The subaccount is normally
a separate bank account opened for the exclusive use of the project, unless otherwise
approved by ADB.
10.25 The borrower should ensure the following matters for using the subaccount(s):
ȕ there is a clearly defined need for the subaccount(s);
ȕ the borrower, EA, and IA must have adequate administrative and accounting
capabilities to establish sufficient internal control, accounting, and auditing
procedures to ensure proper use and operation of the subaccount(s); and
ȕ there is treatment of foreign exchange differences.
10.26 The use of subaccount(s) should be described in the PAM. The currency of the
subaccount(s) may be a local currency. If, during project implementation, the
borrower finds it necessary to use the subaccount(s), the request for using the
subaccount(s) should be sent to ADB for approval (Sections 4.13–4.14).
10.27 The borrower, EA, and IA should ensure that every liquidation and replenishment
of each subaccount is supported by (i) the statement of account (bank statement)
prepared by the bank where the subaccount is maintained, and (ii) a subaccount
reconciliation statement (Appendix 10D) reconciling the abovementioned bank
statement against the subaccount’s records. These supporting documents should be
retained by the borrower, EA, and/or IA, as appropriate, and be made available to
ADB upon request.
9
This may be documented in the PAM or in an appropriate ADB approval (Sections 4.13–4.14).
10
Formerly called second generation imprest account (SGIA). The use of the SGIA, if so stipulated in a loan
agreement, is not superseded by the revision of the handbook. The subaccount(s) should be distinguished
from “petty cash,” which is a small amount (normally not exceeding US$1,000 equivalent) of funds held in
the same office in the form of cash for the purpose of covering petty expenses, and is not the subaccount.
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The corresponding bank statement and the imprest account reconciliation
statement (Appendix 10C) are also required to be submitted with the WA. The WA
must be prepared in the currency of the imprest account.
10.16 Replenishment of advances is normally provided only until 6 months before the loan
closing date.
10.17 As ADB provides advances to cover projected eligible expenditure for 6 months, the
target turnover ratio of the imprest account is 2.0 per annum.
8
If the turnover ratio
of the imprest account is lower than the target, ADB may reduce the level of advance
to the imprest account by adjusting the amount of replenishment or by requesting a
refund to ADB, as appropriate.
10.18 If replenishment by ADB to the imprest account is less than the amount of the WA,
ADB will notify the borrower in writing, by fax, email, or other means such as the
Loan Financial Information System or Grant Financial Information System website
(Section 4.10 and Chapter 14).
10.19 If the requested level of advance is larger than appropriate level of advance (items 7
and 8 of Appendix 10C) or additional advances are required for project activities, the
borrower should submit the estimate of expenditures (Section 10.12 and Appendix 10B).
If justified, replenishment and/or additional advance may be provided.
Final Liquidation of Advances to the Imprest Account
10.20 All advances to the imprest account are to be liquidated by ADB’s share of eligible
expenditures incurred on or before the loan closing date.
10.21 Advances are normally liquidated without replenishment during the 6-month
period prior to the loan closing date in order to ensure (i) refund of advance is zero
or a minimal amount, and (ii) the borrower can obtain supporting documentation
for clearing the outstanding advances before the end of the winding-up period
(Sections 10.15–10.19).
Refund of Advance
10.22 Any unliquidated balance of the advance to the imprest account must be promptly
refunded to ADB (Sections 4.18 and 4.20–4.22). Refund of imprest advance is normally
in the currency of the imprest account. If the currency of the imprest account (e.g.,
US dollars) is different from the currency of loan account (e.g., special drawing right
[SDR]), exchange difference between the amount charged to the loan account when
the advance was originally made and the equivalent amount at the time of refund are
absorbed in the borrower’s loan account.
statement (Appendix 10C) are also required to be submitted with the WA. The WA
must be prepared in the currency of the imprest account.
10.16 Replenishment of advances is normally provided only until 6 months before the loan
closing date.
10.17 As ADB provides advances to cover projected eligible expenditure for 6 months, the
target turnover ratio of the imprest account is 2.0 per annum.
8
If the turnover ratio
of the imprest account is lower than the target, ADB may reduce the level of advance
to the imprest account by adjusting the amount of replenishment or by requesting a
refund to ADB, as appropriate.
10.18 If replenishment by ADB to the imprest account is less than the amount of the WA,
ADB will notify the borrower in writing, by fax, email, or other means such as the
Loan Financial Information System or Grant Financial Information System website
(Section 4.10 and Chapter 14).
10.19 If the requested level of advance is larger than appropriate level of advance (items 7
and 8 of Appendix 10C) or additional advances are required for project activities, the
borrower should submit the estimate of expenditures (Section 10.12 and Appendix 10B).
If justified, replenishment and/or additional advance may be provided.
Final Liquidation of Advances to the Imprest Account
10.20 All advances to the imprest account are to be liquidated by ADB’s share of eligible
expenditures incurred on or before the loan closing date.
10.21 Advances are normally liquidated without replenishment during the 6-month
period prior to the loan closing date in order to ensure (i) refund of advance is zero
or a minimal amount, and (ii) the borrower can obtain supporting documentation
for clearing the outstanding advances before the end of the winding-up period
(Sections 10.15–10.19).
Refund of Advance
10.22 Any unliquidated balance of the advance to the imprest account must be promptly
refunded to ADB (Sections 4.18 and 4.20–4.22). Refund of imprest advance is normally
in the currency of the imprest account. If the currency of the imprest account (e.g.,
US dollars) is different from the currency of loan account (e.g., special drawing right
[SDR]), exchange difference between the amount charged to the loan account when
the advance was originally made and the equivalent amount at the time of refund are
absorbed in the borrower’s loan account.
it is to be maintained in a convertible and stable currency. Using the Imprest Account
Currency of the Imprest Account
10.10 The currency of the imprest account is agreed upon during loan negotiations and
should be indicated in the PAM. To maintain the imprest account value against
depreciation, it is to be maintained in a convertible and stable currency.
Using the Imprest Account
10.11 The borrower, EA, or IA, as appropriate, uses the imprest account to pay contractors,
suppliers, and other third parties for ADB’s share of eligible project expenditures
incurred in local and foreign currency. Imprest fund advances are strictly for the
purposes of paying eligible project expenditures. Any use of the imprest funds
(including any amounts advanced to subaccounts as described in Section 10.24) for
activities other than eligible project activities will invoke corrective action deemed
appropriate by ADB.
Request for Advances
10.12 The borrower, EA, or IA, as appropriate, may request initial and additional advances4
from ADB based on its estimate
5
of ADB’s share of eligible project expenditures
for the forthcoming 6 months which are to be paid through the imprest account
(Appendix 10B). The borrower, EA, or IA, as appropriate, should not request advances
for cost categories, components, or expenditures subject to conditions for withdrawal
(commonly called “disbursement conditions”) which have not been met.
10.13 The total outstanding advance, in any event, should not exceed the estimate of ADB’s
share of expenditures to be paid through the imprest account for the forthcoming
6 months, or appropriate level of the advance (Section 10.19).
6
10.14 All advances are deposited into the imprest account.
Liquidation and Replenishment
10.15 After eligible expenditures are incurred and paid7
from the imprest account, the
borrower requests liquidation and replenishment of the imprest account by submitting
a WA (Appendix 10A) and summary sheet (Appendix 7B) if full documentation
is required, or statement of expenditures (SOE) (Appendixes 9B and 9C) if SOE
procedure is approved. In addition, if the force account works (FAW) procedure is
approved and used, and the amounts requested to be withdrawn are paid from the
imprest fund, the certificates for FAW (Appendix 9D) are required to be attached to
4
Additional advances are advances that result in an increase in the total outstanding advance.
5
The estimate should be endorsed by the relevant sector division or resident mission, normally, the project
officer or specialist in charge of administration of the project.
6
In certain cases, a ceiling on the amount of the total outstanding imprest advance may be established (e.g.,
if there is concern or uncertainty about the capacity of the EA/IA to administer the procedure), if indicated
in the PAM. The total outstanding advance should not exceed such ceiling.
7
Advances paid from the imprest account to EA or IA staff or subaccounts (Section 10.24) are not considered
to be incurred, and such amounts are still subject to liquidation by project expenditures actually incurred.
០១) កាត់បន្ថយមហិច្ឆិតា៖ ការរួមភេទក្នុងបំណងចង់បានកូនខ្លាំងក្លាពេក អាចក្លាយជាសម្ពាធអារម្មណ៍ ឬជាការបង្ខំចិត្តមួយធ្វើឲ្យគូស្នេហ៍ កើតក្តីខ្វល់ខ្វាយក្នុងភារកិច្ចស្នេហាកាន់តែខ្លាំង។ កាលណាបើមានសម្ពោធអារម្មណ៍តានតឹងខ្លាំង សកម្មភាពនៃការបង្កកំណើតរមែងធ្វើឲ្យរាងកាយច្របូកច្របល់ ហើយក្លាយជាបច្ច័យនាំឲ្យពិបាកដល់ការមានកូនដែរ។ ដូច្នេះចូរព្យាយាមប្រព្រឹត្តល្បែងស្នេហាឲ្យរលូនសុខសាន្តទៅតាមគន្លងនៃធម្មជាតិ ដែលនាំមកនូវការសប្បាយពេញចិត្តពេញថ្លើមដោយក្ដីស្នេហាដ៏ព្រឺព្រួចរោលរាល ហើយក៏ជាការបើកទ្វារទទួលយកកូន ដែលនឹងមកចាប់កំណើតផងដែរ។
០២) ជូនឲ្យភាគីស្ត្រីបានឡើងដល់ឋានសួគ៌មុន៖ ការបបោសអង្អែល ការថ្នាក់ថ្នម លួមលោមឲ្យភរិយាឈានដល់ចំណុចកំពូល ឬតំណាលគ្នាជាមួយភាគីប្រុស គឺជាកត្តាមួយជួយឲ្យឱកាសនៃការមានផ្ទៃពោះកាន់តែងាយស្រួលជាងធម្មតា២-៣ដងឯណោះ ព្រោះនៅពេលភាគីស្រីឈានដល់ចំណុចកំពូល នឹងកើតមានចលនាកន្ត្រាក់ច្របាច់រួបរឹតនៃសាច់ដុំជុំវិញល្អាងទ្វារមាស ដែលវាជាហេតុនាំឲ្យកើតមានភាវៈសុញ្ញកាស បឺតយកទឹកអសុចិ (ទឹកកាម) ដែលភាគីបុរសបាញ់បញ្ចូលទៅក្នុងបរិវេណមាត់ស្បូនក្នុងខណៈដែលទឹករំអិលថ្លាស្អិតៗ ដែលហូរចេញមកក្នុងពេលភាគីស្រីសុខស្រួលដល់ចំណុចកំពូលនោះ គឺជាអ្នកចាំជួយយកទឹកអសុចិ នឹងឈានទៅដល់ការបន្សំកំណើតបានដោយងាយ។
០៣) សហការគ្នាជាថ្លុងមួយ៖ ក្រោយពេលឆាកស្នេហាប្រព្រឹត្តទៅយ៉ាងរោលរាល រហូតដល់ចំណុចមួយ ដែលភាគីប្រុសទ្រាំលែងបាន ហើយបាញ់ទឹកកាមចេញមកក្នុងរយៈពេល១៥-៣០នាទីដំបូង ទឹកសុចិរមែងមានលក្ខណៈ ដូចចាហួយ ដែលមិនរលាយ ។ ទឹកអសុចិអាចធ្វើចលនាចល័តចុះឡើងបាន។ ដូច្នេះក្រោយពីរួមភេទរួច ស្រ្តីគួរបន្តដេកប្រមាណ៣០នាទី ដោយបញ្ឈរក្បាលជង្គង់ដើម្បីឲ្យទ្វារមាស ក្លាយជាថ្នក់ដក់ទឹកអសុចិ បានច្រើនដែលជាហេតុនាំមកនូវឱកាសនៃការតាំងកភ៌មានច្រើន។
០៤) គូស្វាមីភរិយាមានសុខភាពល្អពេញលេញទាំងអស់ ៖ ប្រសិនបើការរួមភេទប្រព្រឹត្តទៅយ៉ាងទៀតទាត់ ប្រមាណ២ដងក្នុងមួយសប្តាហ៍ ដោយមិនបានការពារកំណើតនោះ ឱកាសនៃការតាំងគភ៌ក្នុងឆ្នាំទី១មានដល់ទៅ៨០ភាគរយ។ តែបើគូស្វាមីភរិយាពុំសូវមានពេលវេលា សម្រាប់ស្នេហាដ៏ផ្អែមល្អែម វាគឺជារឿងពិបាកបន្តិច៕
If, during project implementation, the borrower finds it necessary to use the procedure, it may request ADB
Approval of Procedure
10.4 During project preparation, ADB staff assesses the need for the imprest fund
procedure. Use of the procedure must be provided for in the project administration
manual (PAM). If, during project implementation, the borrower finds it necessary to
use the procedure, it may request ADB’s approval (Sections 4.13–4.14).
Basic Requirements
10.5 A signed WA for imprest fund (Appendix 10A) must be submitted to ADB, together
with required supporting documents (Section 10.33).
Establishing the Imprest Account
10.6 The borrower, EA, or IA is required to open a separate bank account3
for depositing
advances and for the exclusive use of the project (unless otherwise approved by ADB).
The imprest account should be maintained in a bank account without restriction on
withdrawing funds at any time (e.g., current account) and is opened in the name of the
borrower, EA, IA, or project, as appropriate.
10.7 The borrower, EA, or IA who established the imprest account in its name shall be
accountable and responsible for proper use of advances to the imprest account,
including advances to the subaccounts, if approved and used (Sections 10.24–10.27).
Location of the Imprest Account
10.8 The imprest account may be opened at the central bank of the borrower’s country or
in a commercial bank the borrower, EA, or IA designates as appropriate, provided that
the institution chosen is capable of
ȕ executing foreign exchange and local currency transactions;
ȕ opening letters of credit (LCs) and handling a large volume of transactions; and
ȕ issuing detailed monthly bank statements promptly.
10.9 ADB may decide not to accept a financial institution for the opening and/or
maintenance of the imprest account if the institution retains the right to assert or
asserts a claim to set off, seize, or attach amounts on deposits to the imprest account
maintained by the financial institution in order to satisfy amounts due to the bank by
the borrower, EA, or IA.
3
Some countries require transferring the ADB loan proceeds to the borrower’s bank account or budget
account before transferring advances to the imprest account. Such borrower’s account is not separately
established for the purpose of a project and does not directly pay out project expenditures; therefore, it is
considered as a “conduit” or “pass-through” purpose account, but not the imprest account. The conduit or
pass-through purpose account should be identified and reflected in the fund flow chart and disbursement
arrangements of the PAM.
ISSUED: FEBRUARY 2015
10.4 During project preparation, ADB staff assesses the need for the imprest fund
procedure. Use of the procedure must be provided for in the project administration
manual (PAM). If, during project implementation, the borrower finds it necessary to
use the procedure, it may request ADB’s approval (Sections 4.13–4.14).
Basic Requirements
10.5 A signed WA for imprest fund (Appendix 10A) must be submitted to ADB, together
with required supporting documents (Section 10.33).
Establishing the Imprest Account
10.6 The borrower, EA, or IA is required to open a separate bank account3
for depositing
advances and for the exclusive use of the project (unless otherwise approved by ADB).
The imprest account should be maintained in a bank account without restriction on
withdrawing funds at any time (e.g., current account) and is opened in the name of the
borrower, EA, IA, or project, as appropriate.
10.7 The borrower, EA, or IA who established the imprest account in its name shall be
accountable and responsible for proper use of advances to the imprest account,
including advances to the subaccounts, if approved and used (Sections 10.24–10.27).
Location of the Imprest Account
10.8 The imprest account may be opened at the central bank of the borrower’s country or
in a commercial bank the borrower, EA, or IA designates as appropriate, provided that
the institution chosen is capable of
ȕ executing foreign exchange and local currency transactions;
ȕ opening letters of credit (LCs) and handling a large volume of transactions; and
ȕ issuing detailed monthly bank statements promptly.
10.9 ADB may decide not to accept a financial institution for the opening and/or
maintenance of the imprest account if the institution retains the right to assert or
asserts a claim to set off, seize, or attach amounts on deposits to the imprest account
maintained by the financial institution in order to satisfy amounts due to the bank by
the borrower, EA, or IA.
3
Some countries require transferring the ADB loan proceeds to the borrower’s bank account or budget
account before transferring advances to the imprest account. Such borrower’s account is not separately
established for the purpose of a project and does not directly pay out project expenditures; therefore, it is
considered as a “conduit” or “pass-through” purpose account, but not the imprest account. The conduit or
pass-through purpose account should be identified and reflected in the fund flow chart and disbursement
arrangements of the PAM.
ISSUED: FEBRUARY 2015
The imprest fund procedure is a disbursement procedure where the Asian Development Bank (ADB)
Description
10.1 The imprest fund procedure is a disbursement procedure where the Asian Development
Bank (ADB) makes an advance disbursement from the loan account for deposit to an
imprest account to be used exclusively for ADB’s share of eligible expenditures.
Objectives
10.2 The main objective of the imprest fund procedure is to help the borrower reduce
cash flow difficulties in financing project expenditures, thereby facilitating project
implementation. Other objectives are providing the borrower with more control over
payments, and reducing the number of withdrawal applications (WAs), particularly
for payments for small expenditures and related costs.
Conditions for Approval to Use the Imprest Fund Procedure
10.3 For approval to use the imprest fund procedure, the following conditions should be
considered and met:
ȕ Need for the procedure:The borrower1
is to justify using the procedure,
indicating the cash flow requirement for effective project implementation and
need to make numerous payments for small expenditures.
ȕ Borrower’s capacity:The borrower, executing agency (EA), and/or
implementing agency (IA), as appropriate, must have adequate administrative
and accounting capacity to establish sufficient internal control, accounting, and
auditing procedures to ensure efficient use and operation of the procedure.
2
If the EA/IA’s capacity is determined to be inadequate, the imprest fund
procedure should not be used.
ȕ Audit arrangements:The borrower, EA, and/or IA, as appropriate, must also
have the capability to arrange for periodic and annual independent audits of the
imprest fund procedure by auditors acceptable to ADB.
1
“Borrower(s)” in this handbook refers to borrowers, recipients (of grants), and/or their executing agencies
unless the context requires otherwise. The imprest fund procedure may also be used by implementing
agencies, if considered appropriate.
2
An assessment of the borrower’s capacity should be based on the results of the Financial Management
Assessment (FMA) performed on the relevant entity, review of current and prior audit reports for projects
administered/implemented by the relevant EA/IA, internal audit reports, issues noted during project
implementation (e.g., issues noted during the processing of WAs by ADB) for projects administered/
implemented by the relevant EA/IA, and other relevant information, as deemed necessary.
10.1 The imprest fund procedure is a disbursement procedure where the Asian Development
Bank (ADB) makes an advance disbursement from the loan account for deposit to an
imprest account to be used exclusively for ADB’s share of eligible expenditures.
Objectives
10.2 The main objective of the imprest fund procedure is to help the borrower reduce
cash flow difficulties in financing project expenditures, thereby facilitating project
implementation. Other objectives are providing the borrower with more control over
payments, and reducing the number of withdrawal applications (WAs), particularly
for payments for small expenditures and related costs.
Conditions for Approval to Use the Imprest Fund Procedure
10.3 For approval to use the imprest fund procedure, the following conditions should be
considered and met:
ȕ Need for the procedure:The borrower1
is to justify using the procedure,
indicating the cash flow requirement for effective project implementation and
need to make numerous payments for small expenditures.
ȕ Borrower’s capacity:The borrower, executing agency (EA), and/or
implementing agency (IA), as appropriate, must have adequate administrative
and accounting capacity to establish sufficient internal control, accounting, and
auditing procedures to ensure efficient use and operation of the procedure.
2
If the EA/IA’s capacity is determined to be inadequate, the imprest fund
procedure should not be used.
ȕ Audit arrangements:The borrower, EA, and/or IA, as appropriate, must also
have the capability to arrange for periodic and annual independent audits of the
imprest fund procedure by auditors acceptable to ADB.
1
“Borrower(s)” in this handbook refers to borrowers, recipients (of grants), and/or their executing agencies
unless the context requires otherwise. The imprest fund procedure may also be used by implementing
agencies, if considered appropriate.
2
An assessment of the borrower’s capacity should be based on the results of the Financial Management
Assessment (FMA) performed on the relevant entity, review of current and prior audit reports for projects
administered/implemented by the relevant EA/IA, internal audit reports, issues noted during project
implementation (e.g., issues noted during the processing of WAs by ADB) for projects administered/
implemented by the relevant EA/IA, and other relevant information, as deemed necessary.
which is provided to ADB separately
To support the cumulative progress stated on the first certificate (Part 1 of Appendix 9D),
information on the physical progress of civil works being undertaken under FAW is
included in a periodic project progress report,
6
which is provided to ADB separately
from the WA and the certificates for FAW.
Conditions for Approval to Use the Force Account Works Procedure
9.28 This procedure is applicable to projects in which the borrower uses its own work
force, equipment, and other resources. It is also applicable when the size, nature, and
location of the works make competitive bidding unsuitable. ADB must also be satisfied
that the borrower’s construction facilities are adequate and efficient and the borrower
is capable of doing the work expeditiously at reasonable cost. The use of FAW
procedure should be provided for in the PAM.
Details on the Certificates for Force Account Works
9.29 Details on the certificates are as shown in the following table.
Item First Certificate Second Certificate
Indicates Cumulative percentage of completion of
physical progress of work
Cumulative amount in US dollars
which can be withdrawn
Current amount of claim based on
the percentage of work completed
Certified and
signed by
Project engineer or representative of
executing agency or project consultant
Representative of executing or
implementing agency
Mutually Exclusive Use of Simplified Documentation
9.30 The SOE and FAW procedures are separate simplified documentation procedures and,
therefore, should not be used in combination. For instance, expenditures under FAW
should not be listed in the SOE form for liquidation.
information on the physical progress of civil works being undertaken under FAW is
included in a periodic project progress report,
6
which is provided to ADB separately
from the WA and the certificates for FAW.
Conditions for Approval to Use the Force Account Works Procedure
9.28 This procedure is applicable to projects in which the borrower uses its own work
force, equipment, and other resources. It is also applicable when the size, nature, and
location of the works make competitive bidding unsuitable. ADB must also be satisfied
that the borrower’s construction facilities are adequate and efficient and the borrower
is capable of doing the work expeditiously at reasonable cost. The use of FAW
procedure should be provided for in the PAM.
Details on the Certificates for Force Account Works
9.29 Details on the certificates are as shown in the following table.
Item First Certificate Second Certificate
Indicates Cumulative percentage of completion of
physical progress of work
Cumulative amount in US dollars
which can be withdrawn
Current amount of claim based on
the percentage of work completed
Certified and
signed by
Project engineer or representative of
executing agency or project consultant
Representative of executing or
implementing agency
Mutually Exclusive Use of Simplified Documentation
9.30 The SOE and FAW procedures are separate simplified documentation procedures and,
therefore, should not be used in combination. For instance, expenditures under FAW
should not be listed in the SOE form for liquidation.
Under the commitment procedure, the Asian Development Bank (ADB), at the borrower’s
8.1 Under the commitment procedure, the Asian Development Bank (ADB), at the
borrower’s
1
request, irrevocably agrees to reimburse a commercial bank for payments
made or to be made to a supplier against a letter of credit (LC). ADB’s commitment
procedure may not be used for cofinancier’s funds held by the cofinancier (Chapter 12).
8.2 ADB’s payment assurance under this procedure is limited to the amount available in
the loan account.
8.3 Under this procedure, the LC issued by the borrower’s bank (LC issuing bank) becomes
operative only if and when ADB issues its commitment letter to the advising or
negotiating bank.
8.4 A commitment letter issued by ADB under this procedure is irrevocable in the sense
that ADB’s obligation to make the disbursement from the loan account is not affected
by the suspension or cancellation of the loan.
Basic Requirements
8.5 A signed application (Appendix 8A) for issuance of a commitment letter in the form
ADB-CL is submitted to ADB together with a summary sheet (Appendix 8B) for the
commitment letter and the required supporting documents. A separate application is
required for each currency in which a commitment letter is requested.
Supporting Documents
8.6 Supporting documents to be submitted to ADB with the application for a commitment
letter include (i) a contract or confirmed purchase order, if not yet submitted earlier
to ADB; and (ii) a copy of the LC against which ADB’s commitment letter is requested
(see Section 4.29 for retention period of supporting documents). ADB will return
applications which do not meet the requirements.
Issuing the Commitment Letter
8.7 Upon approval of the borrower’s application for a commitment letter, ADB issues a
commitment letter (Appendix 8C
2
) to a commercial bank specified in the LC.
The direct payment procedure is a disbursement procedure where the Asian
Description
7.1 The direct payment procedure is a disbursement procedure where the Asian
Development Bank (ADB), at the borrower’s1
request, pays a designated beneficiary
(e.g., supplier, contractor, or consultant) directly.
Basic Requirements
7.2 A signed withdrawal application (WA) (Appendix 7A) must be submitted to ADB
together with a summary sheet (Appendix 7B) and the required supporting documents.
7.3 A separate WA is required for each different currency.
Supporting Documents
7.4 To prove the requested disbursement is for eligible project expenditures incurred, the
supporting documents
2
listed in the following table must be submitted to ADB together
with the WA. ADB will return WAs that do not meet the requirements. Additional
supporting documents may be required depending on the transaction involved.
Payment for Payment Type Required Supporting Documents
Goods One time or
installment payment
Supplier’s invoice, or purchase order (indicating date,
amount, and bank account details)
Services Advance payment Consultant’s or service provider’s invoice (indicating amount
of advance payment and bank account details)
Progress payment Consultant’s or service provider’s invoice (indicating date,
amount, and bank account details)
Civil works Advance payment Contractor’s invoice (indicating date, amount, and bank
account details)
Progress payment Contractor’s invoice and interim payment certificatea
or
summary of work progress (indicating period covered,
amount, and bank account details)
Release of retention
money
Contractor’s invoice (indicating date, amount, and bank
account details) and unconditional bank guarantee
(if required under Section 4.24 of this handbook)
a
The interim payment certificate refers to the certificate issued by the engineer under civil works contracts which certifies the
work performed by the particular contractor.
1
“Borrower(s)” in this handbook refers to borrowers, recipients (of grants), and/or their executing agencies
unless the context requires otherwise.
2
If supporting documents are written in local language, there should be an English translation of important
words and items in the documents (e.g., the title of the document, name of the supplier and/or contractor,
description of goods and services, amounts, and dates).
เหลือเชื่อ! วิธีไล่ ยุง แมลงสาบ ด้วยวิธีที่คุณจะคาดไม่ถึง
ในบ้านมักจะมีมด แมลงสาบ ยุง มาก่อกวนอยู่เสมอใช่มั้ย ลองดูวิธีไล่สัตว์พวกนี้โดยไม่ต้องฆ่าดู
วิธีไล่แมลงสาบ
1.แมลงสาบไม่ชอบกลิ่นแตงกวา เอาแตงกวาสดๆวางไว้ในตู้กับข้าว แมลงสาบก็ไม่กล้าเข้าใกล้แล้ว
2. ใช้หัวหอมไล่แมลงสาบ หั่นหัวหอมใส่จานวางไว้ในบ้าน เจ้าแมลงสาบได้กลิ่นจะรีบหนีไม่ทัน โชคอีกชั้นก็คือหัวหอมจะช่วยยืดอายุการเน่าเสียของอาหารอื่นๆในบ้านด้วย
3. ตัดสบู่เป็นชิ้นเล็กๆ วางในภาชนะที่ใส่น้ำได้ แล้วใส่น้ำลงไป วางภาชนะไว้ในบริเวณที่แมลงสาบชอบมากวน แค่ไม่กี่วันแมลงสาบจะหายไปอย่างไร้ร่องรอย แถมตู้กับข้าวยังหอมด้วย อยากให้วิธีนี้มีผลอย่างต่อเนื่องก็แค่ต้องเติมน้ำลงในภาชนะอยู่เสมอ
วิธีไล่มด
ผ่ามะนาวเป็นสองซีก เห็นมดอยู่ตรงไหนหรือเห็นทางเดินมดผ่านตรงไหน บีบน้ำมะนาวลงไป พร้อมเอาด้านที่มีเนื้อถูลงไปตรงที่มดเดิน
วิธีไล่ยุง
1.เอาวิตามินซีกับวิตามินบี 2 สองสามเม็ดใ่ส่น้ำ แล้วเอาน้ำที่ผสมวิตามินทาผิว แค่นี้ยุงก็ไม่กล้าเข้าใกล้
2. ใช้ผ้าม่านสีส้ม หรือไม่ก็ใช้กระดาษสีส้มหุ้มโคมไฟ จะสามารถไล่ยุงได้เพราะยุงไม่ชอบแสงสีส้ม
3. แขวนหอมสักพวงไว้ใต้โคมไฟ หรือใช้ผ้าก๊อซห่อหัวหอมแขวนไว้ ยุงจะไม่กล้าบินผ่าน
4. เอาดอกมะลิ กุหลาบ ซ่อนกลิ่น หรือดอกไ้ม้อื่นๆวางไว้ในห้องก็สามารถไล่ยุ
5. ปลูกกระเทียมรอบๆสวนบ้าน กลิ่นของกระเทียมจะทำให้ยุงไม่กล้าเข้าใกล้
commercial bank for payments made or to be made to a supplier against
Four Major Types
6.1 Procedures for withdrawal of loan proceeds are standardized to facilitate
disbursements under most loans. There are four major types of disbursement
procedure, described briefly as follows:
direct payment procedure, where the Asian Development Bank (ADB), at the
borrower’s
1
request, pays a designated beneficiary directly (Chapter 7);
commitment procedure, where ADB, at the borrower’s request, provides an
irrevocable undertaking to reimburse a commercial bank for payments made
or to be made to a supplier against a letter of credit (LC) financed from the loan
account (Chapter 8);
reimbursement procedure, where ADB pays from the loan account to the
borrower’s account for eligible expenditures which have been incurred and paid
for by the project out of its budget allocation or its own resources (Chapter 9);
and
imprest fund procedure, where ADB makes an advance disbursement from the
loan account for deposit to an imprest account to be used exclusively for ADB’s
share of eligible expenditures (Chapter 10).
Simplified Documentation under the Reimbursement Procedure
6.2 While normally ADB requires submission of full supporting documentation, there are
special cases where it accepts simplified documentation procedures:
the statement of expenditures (SOE) procedure involves the borrower submitting
a SOE to support an application (Sections 9.9–9.25), and
the force account works procedure involves the borrower submitting periodic
certification of the progress or completion of civil works in support of its
application for reimbursement (Sections 9.26–9.30).
6.1 Procedures for withdrawal of loan proceeds are standardized to facilitate
disbursements under most loans. There are four major types of disbursement
procedure, described briefly as follows:
direct payment procedure, where the Asian Development Bank (ADB), at the
borrower’s
1
request, pays a designated beneficiary directly (Chapter 7);
commitment procedure, where ADB, at the borrower’s request, provides an
irrevocable undertaking to reimburse a commercial bank for payments made
or to be made to a supplier against a letter of credit (LC) financed from the loan
account (Chapter 8);
reimbursement procedure, where ADB pays from the loan account to the
borrower’s account for eligible expenditures which have been incurred and paid
for by the project out of its budget allocation or its own resources (Chapter 9);
and
imprest fund procedure, where ADB makes an advance disbursement from the
loan account for deposit to an imprest account to be used exclusively for ADB’s
share of eligible expenditures (Chapter 10).
Simplified Documentation under the Reimbursement Procedure
6.2 While normally ADB requires submission of full supporting documentation, there are
special cases where it accepts simplified documentation procedures:
the statement of expenditures (SOE) procedure involves the borrower submitting
a SOE to support an application (Sections 9.9–9.25), and
the force account works procedure involves the borrower submitting periodic
certification of the progress or completion of civil works in support of its
application for reimbursement (Sections 9.26–9.30).
The borrower is responsible for managing its contracts in accordance with ADB’s
if SWIFT BIC for the correspondent bank is not available, Fedwire ABA Number
and CHIPS Participant Number for US dollar payments; and
ȕ special instructions or references to facilitate payment or identification of
payment, where applicable.
ADB’s Contract Reference Number:
Procurement Contract Summary Sheet Number
5.11 The borrower is responsible for managing its contracts in accordance with ADB’s
guidelines, and for maintaining records for all signed contracts in a contract ledger
(Section 4.5). In principle, the borrower should obtain approval for contracts before
requesting disbursements under the contracts. Disbursements are charged to the
approved contracts and recorded in the contract ledger.
5.12 The PCSS number3
is assigned by ADB for identifying a particular contract approved
by the borrower and submitted to ADB under a particular loan. The PCSS includes the
following:
ȕ ADB contract number;
ȕ date of contract approval;
ȕ mode of procurement and/or consultant selection method;
ȕ name of contractor or supplier;
ȕ terms of payment and currencies of contract;
ȕ price escalation clause (yes/no);
ȕ total amount of the contract;
ȕ amount to be financed by ADB; and
ȕ ADB’s disbursement percentage.
5.13 The PCSS number should be indicated on the summary sheet (Appendixes 7B and 8B).
To find the number, refer to ADB’s monthly report named List of Contract by Executing
Agency, which is available in the Loan Financial Information System (LFIS) or Grant
Financial Information System (GFIS) website (Chapter 14).
Sample Forms of Withdrawal Applications
5.14 WA forms and summary sheets vary for different procedures (e.g., Appendix 7A
for direct payment and reimbursement procedures, Appendix 8A for commitment
procedure, Appendix 10A for imprest fund procedure, and Appendix 11A for policybased loan). For the borrower’s convenience, these forms can be downloaded from the
LFIS/GFIS website (http://lfis.adb.org).
and CHIPS Participant Number for US dollar payments; and
ȕ special instructions or references to facilitate payment or identification of
payment, where applicable.
ADB’s Contract Reference Number:
Procurement Contract Summary Sheet Number
5.11 The borrower is responsible for managing its contracts in accordance with ADB’s
guidelines, and for maintaining records for all signed contracts in a contract ledger
(Section 4.5). In principle, the borrower should obtain approval for contracts before
requesting disbursements under the contracts. Disbursements are charged to the
approved contracts and recorded in the contract ledger.
5.12 The PCSS number3
is assigned by ADB for identifying a particular contract approved
by the borrower and submitted to ADB under a particular loan. The PCSS includes the
following:
ȕ ADB contract number;
ȕ date of contract approval;
ȕ mode of procurement and/or consultant selection method;
ȕ name of contractor or supplier;
ȕ terms of payment and currencies of contract;
ȕ price escalation clause (yes/no);
ȕ total amount of the contract;
ȕ amount to be financed by ADB; and
ȕ ADB’s disbursement percentage.
5.13 The PCSS number should be indicated on the summary sheet (Appendixes 7B and 8B).
To find the number, refer to ADB’s monthly report named List of Contract by Executing
Agency, which is available in the Loan Financial Information System (LFIS) or Grant
Financial Information System (GFIS) website (Chapter 14).
Sample Forms of Withdrawal Applications
5.14 WA forms and summary sheets vary for different procedures (e.g., Appendix 7A
for direct payment and reimbursement procedures, Appendix 8A for commitment
procedure, Appendix 10A for imprest fund procedure, and Appendix 11A for policybased loan). For the borrower’s convenience, these forms can be downloaded from the
LFIS/GFIS website (http://lfis.adb.org).
The original of the WA signed by authorized representative(s) is submitted to ADB
The original of the WA signed by authorized representative(s) is submitted to
ADB. Summary sheet(s) should indicate ADB’s contract reference numbers (called
procurement contract summary sheets [PCSSs]) (Section 5.11). Supporting documents,
which may be photocopies, to be submitted to ADB for processing WAs are shown in
the relevant chapters of this handbook.
5.6 Alterations on the WA must be initialed by the borrower’s authorized representative.
5.7 The minimum value per WA is US$100,000 equivalent, unless otherwise stipulated in
the PAM. Individual payments below this amount should be paid (i) by the borrower
and subsequently claimed to ADB through reimbursement, or (ii) through the imprest
fund procedure (if such procedure is stipulated in the PAM), unless otherwise
accepted by ADB.
Currency of Payment
5.8 In principle, disbursement and/or payment is made in the currency in which the cost
of goods and services has been paid or is payable. For expenditures incurred in the
borrower’s currency (local currency), the amount requested in the WA must be in local
currency. A separate WA is required for each currency of disbursement.
5.9 The amount paid is charged to the loan account, which is denominated in the loan
currency. When the currency of payment is different from the loan currency, the
amount paid is converted into the loan currency by ADB in accordance with relevant
regulations.
Payment Instructions
5.10 To ensure prompt and secure remittance, the payment instructions should have the
following details:
ȕ full name and address of payee for proper identification of payment;
ȕ full name and address of the payee’s bank, which may include a banker or branch
designation;
ȕ SWIFT Bank Identifier Code (BIC) if the payee’s bank is a member of SWIFT;
ȕ payee’s account number (mandatory);
ȕ for payments to anywhere in Europe, the International Bank Account Number
(IBAN) and the related SWIFT BIC of the payee’s bank;
ȕ if SWIFT BIC for the payee’s bank is not available, the national clearing system
code such as Fedwire Routing number (FW), CHIPS Universal Identifier (CH),
UK Domestic Sort Code (SC), Australian Bank State Branch Code (AU), or
German Bankleitzahl (BL) account number with the correspondent bank,
where applicable;
ȕ full name and address of the correspondent bank, if payment is to be made
to a bank not located in the country of the currency to be paid; SWIFT BIC if
correspondent bank is a member of SWIFT;
ADB. Summary sheet(s) should indicate ADB’s contract reference numbers (called
procurement contract summary sheets [PCSSs]) (Section 5.11). Supporting documents,
which may be photocopies, to be submitted to ADB for processing WAs are shown in
the relevant chapters of this handbook.
5.6 Alterations on the WA must be initialed by the borrower’s authorized representative.
5.7 The minimum value per WA is US$100,000 equivalent, unless otherwise stipulated in
the PAM. Individual payments below this amount should be paid (i) by the borrower
and subsequently claimed to ADB through reimbursement, or (ii) through the imprest
fund procedure (if such procedure is stipulated in the PAM), unless otherwise
accepted by ADB.
Currency of Payment
5.8 In principle, disbursement and/or payment is made in the currency in which the cost
of goods and services has been paid or is payable. For expenditures incurred in the
borrower’s currency (local currency), the amount requested in the WA must be in local
currency. A separate WA is required for each currency of disbursement.
5.9 The amount paid is charged to the loan account, which is denominated in the loan
currency. When the currency of payment is different from the loan currency, the
amount paid is converted into the loan currency by ADB in accordance with relevant
regulations.
Payment Instructions
5.10 To ensure prompt and secure remittance, the payment instructions should have the
following details:
ȕ full name and address of payee for proper identification of payment;
ȕ full name and address of the payee’s bank, which may include a banker or branch
designation;
ȕ SWIFT Bank Identifier Code (BIC) if the payee’s bank is a member of SWIFT;
ȕ payee’s account number (mandatory);
ȕ for payments to anywhere in Europe, the International Bank Account Number
(IBAN) and the related SWIFT BIC of the payee’s bank;
ȕ if SWIFT BIC for the payee’s bank is not available, the national clearing system
code such as Fedwire Routing number (FW), CHIPS Universal Identifier (CH),
UK Domestic Sort Code (SC), Australian Bank State Branch Code (AU), or
German Bankleitzahl (BL) account number with the correspondent bank,
where applicable;
ȕ full name and address of the correspondent bank, if payment is to be made
to a bank not located in the country of the currency to be paid; SWIFT BIC if
correspondent bank is a member of SWIFT;
Authorized Signatory 5.1 Each withdrawal application (WA)
Authorized Signatory
5.1 Each withdrawal application (WA) is signed by the borrower’s duly authorized
representative(s). In accordance with the Loan Regulations and loan agreement, the
Asian Development Bank (ADB) requires the borrower’s representative designated
in the loan agreement to furnish sufficient evidence of the authority of the person(s)
who will sign the WA, together with their authenticated specimen signatures
(Appendix 4B). The evidence must reach ADB before the borrower submits the
first WA.
Allocating Loan Proceeds
5.2 Items to be financed by ADB loans are usually grouped into cost categories.
The loan agreement between the borrower and ADB presents the amount allocated
to each category of project expenditure (normally, this is presented in “Attachment to
Schedule 3” of the loan agreement). Reallocation from one category to another may be
allowed unless prohibited in the loan agreement.
5.3 The allocation of loan proceeds to the various categories must be completed and
inserted for all types of project loan agreements (including sector loans, unless the
information necessary to complete the allocation is not available at the time of the
approval). For financial intermediation loans, the allocation of loan proceeds may or
may not be attached to the loan agreement.
Withdrawal Application
5.4 For all disbursement,
1
ADB must receive a WA in the prescribed form. A WA is a
written request from the borrower2
to ADB to disburse funds from the borrower’s loan
account. A WA consists of
ȕ the application itself in letter form (Appendixes 7A, 8A, 10A, and 11A);
ȕ summary sheet(s) for each cost category claimed (Appendixes 7B and 8B);
ȕ supporting documents; and
ȕ summary sheet(s) and supporting documents, which may be substituted by
simplified documentation, if approved (Sections 9.7–9.30).
5.1 Each withdrawal application (WA) is signed by the borrower’s duly authorized
representative(s). In accordance with the Loan Regulations and loan agreement, the
Asian Development Bank (ADB) requires the borrower’s representative designated
in the loan agreement to furnish sufficient evidence of the authority of the person(s)
who will sign the WA, together with their authenticated specimen signatures
(Appendix 4B). The evidence must reach ADB before the borrower submits the
first WA.
Allocating Loan Proceeds
5.2 Items to be financed by ADB loans are usually grouped into cost categories.
The loan agreement between the borrower and ADB presents the amount allocated
to each category of project expenditure (normally, this is presented in “Attachment to
Schedule 3” of the loan agreement). Reallocation from one category to another may be
allowed unless prohibited in the loan agreement.
5.3 The allocation of loan proceeds to the various categories must be completed and
inserted for all types of project loan agreements (including sector loans, unless the
information necessary to complete the allocation is not available at the time of the
approval). For financial intermediation loans, the allocation of loan proceeds may or
may not be attached to the loan agreement.
Withdrawal Application
5.4 For all disbursement,
1
ADB must receive a WA in the prescribed form. A WA is a
written request from the borrower2
to ADB to disburse funds from the borrower’s loan
account. A WA consists of
ȕ the application itself in letter form (Appendixes 7A, 8A, 10A, and 11A);
ȕ summary sheet(s) for each cost category claimed (Appendixes 7B and 8B);
ȕ supporting documents; and
ȕ summary sheet(s) and supporting documents, which may be substituted by
simplified documentation, if approved (Sections 9.7–9.30).
Borrowers are required to submit AFS within 6 months
Borrowers are required to submit AFS within 6 months
14
after the close of the
fiscal year or the loan closing date, whichever comes earlier, to sector division or
resident mission for their review and necessary action. In accordance with ADB’s
Public Communications Policy,
15
AFS for sovereign projects need to be posted on the
ADB website.
Follow-Up Action for Audit Findings of a Serious Nature
4.27 In case of audit findings of a serious nature—such as misappropriation or diversion of
funds, nonsubmission of supporting documents, or use of funds for nonproject-related
activities—suitable action shall be immediately initiated or taken by the borrower or
the EA, under intimation to the auditor and ADB.
Delay in Submission of Audited Project Financial Statements
4.28 In the event the AFS are not received by the due date, ADB takes follow-up actions in
accordance with ADB regulations, instructions, and other rules.
16
Retention Period of Supporting Documents
4.29 The borrower is required to retain all records (e.g., contracts, purchase orders,
invoices, bills, receipts, subloan agreements) evidencing eligible expenditures and
to enable ADB’s representative to examine such records. Such records
17
should be
retained for at least 1 year following receipt by ADB of the final AFS or 2 years after
the loan closing date, whichever is later. Borrowers are responsible for ensuring that
document retention also complies with their government’s laws and regulations.
Disbursement under Suspension of Loan
4.30 If the loan is fully or partially suspended, disbursement is also suspended to the extent
the loan is suspended.
4.31 The suspension of withdrawal does not affect disbursements committed through
outstanding letters of credit under ADB’s commitment procedure, as the commitments
are irrevocable and ADB is obliged to disburse even after the loan has been suspended.
4.32 During the suspension, no additional funds will be advanced to the imprest account
(Section 10.31).
14
after the close of the
fiscal year or the loan closing date, whichever comes earlier, to sector division or
resident mission for their review and necessary action. In accordance with ADB’s
Public Communications Policy,
15
AFS for sovereign projects need to be posted on the
ADB website.
Follow-Up Action for Audit Findings of a Serious Nature
4.27 In case of audit findings of a serious nature—such as misappropriation or diversion of
funds, nonsubmission of supporting documents, or use of funds for nonproject-related
activities—suitable action shall be immediately initiated or taken by the borrower or
the EA, under intimation to the auditor and ADB.
Delay in Submission of Audited Project Financial Statements
4.28 In the event the AFS are not received by the due date, ADB takes follow-up actions in
accordance with ADB regulations, instructions, and other rules.
16
Retention Period of Supporting Documents
4.29 The borrower is required to retain all records (e.g., contracts, purchase orders,
invoices, bills, receipts, subloan agreements) evidencing eligible expenditures and
to enable ADB’s representative to examine such records. Such records
17
should be
retained for at least 1 year following receipt by ADB of the final AFS or 2 years after
the loan closing date, whichever is later. Borrowers are responsible for ensuring that
document retention also complies with their government’s laws and regulations.
Disbursement under Suspension of Loan
4.30 If the loan is fully or partially suspended, disbursement is also suspended to the extent
the loan is suspended.
4.31 The suspension of withdrawal does not affect disbursements committed through
outstanding letters of credit under ADB’s commitment procedure, as the commitments
are irrevocable and ADB is obliged to disburse even after the loan has been suspended.
4.32 During the suspension, no additional funds will be advanced to the imprest account
(Section 10.31).
Audited Project Financial Statements
Audited Project Financial Statements
4.25 ADB loan proceeds (and external funds from financing partners, if any) shall be
used only for the purposes for which the loan was approved with due attention to
considerations of economy and efficiency (Section 3.1). To meet these requirements,
borrowers are to submit annual audited project financial statements (AFS) during
project implementation.
13
12
Such other arrangements should be approved by the Assistant Controller of CTLA.
13
Audited project financial statements (AFS) in this handbook also refer to the EA’s audited financial
statements, where applicable. For comprehensive guidance, refer to PAI No. 5.07, Financial Reporting and
Auditing of Loan and/or Grant Financed Projects.
4.25 ADB loan proceeds (and external funds from financing partners, if any) shall be
used only for the purposes for which the loan was approved with due attention to
considerations of economy and efficiency (Section 3.1). To meet these requirements,
borrowers are to submit annual audited project financial statements (AFS) during
project implementation.
13
12
Such other arrangements should be approved by the Assistant Controller of CTLA.
13
Audited project financial statements (AFS) in this handbook also refer to the EA’s audited financial
statements, where applicable. For comprehensive guidance, refer to PAI No. 5.07, Financial Reporting and
Auditing of Loan and/or Grant Financed Projects.
financing, the borrower must arrange a refund as instructed by ADB
If funds withdrawn from the loan account are determined to be in excess or ineligible
for ADB financing, the borrower must arrange a refund as instructed by ADB.
The refund is normally credited to the borrower’s loan account on the date of receipt
in ADB’s depository account. A money transfer fee or bank charge deducted from
the refund amount, if any, may be absorbed by the loan account with due attention to
considerations of economy and efficiency.
4.22 For closed loans, ADB may apply the amount refunded to debt service (e.g., interest or
principal) if the amount of refund is small.
4.23 ADB applies the current value of the refund. In some cases it may convert the currency
refunded into one of the currencies outstanding on the loan account. In the event
there is exchange difference between the amount charged to the loan account when
the original payment was made and the equivalent amount at the time of refund, the
exchange difference may be absorbed by the borrower’s loan account, if no restriction
is imposed (see Sections 10.22–10.23 for the refund of advance to the imprest account).
4.24 Retention money and bank guarantee.Payments of retention money under civil
works and supply contracts are usually made at the end of warranty or operational
acceptance or after the issuance of a performance certificate by the employer and/or
buyer. Where payment of retention money is due more than 4 months past the loan
closing date, and no extension of the closing date is intended, ADB may disburse the
retention money to the contractor or supplier against an unconditional bank guarantee
of equivalent amount provided by the contractor or supplier to the EA, or based on
other financial arrangements acceptable to ADB.
12
The unconditional bank guarantee is
issued in compliance with the borrowing government’s financial rules and regulations
by a reputable bank in a manner acceptable to ADB.
for ADB financing, the borrower must arrange a refund as instructed by ADB.
The refund is normally credited to the borrower’s loan account on the date of receipt
in ADB’s depository account. A money transfer fee or bank charge deducted from
the refund amount, if any, may be absorbed by the loan account with due attention to
considerations of economy and efficiency.
4.22 For closed loans, ADB may apply the amount refunded to debt service (e.g., interest or
principal) if the amount of refund is small.
4.23 ADB applies the current value of the refund. In some cases it may convert the currency
refunded into one of the currencies outstanding on the loan account. In the event
there is exchange difference between the amount charged to the loan account when
the original payment was made and the equivalent amount at the time of refund, the
exchange difference may be absorbed by the borrower’s loan account, if no restriction
is imposed (see Sections 10.22–10.23 for the refund of advance to the imprest account).
4.24 Retention money and bank guarantee.Payments of retention money under civil
works and supply contracts are usually made at the end of warranty or operational
acceptance or after the issuance of a performance certificate by the employer and/or
buyer. Where payment of retention money is due more than 4 months past the loan
closing date, and no extension of the closing date is intended, ADB may disburse the
retention money to the contractor or supplier against an unconditional bank guarantee
of equivalent amount provided by the contractor or supplier to the EA, or based on
other financial arrangements acceptable to ADB.
12
The unconditional bank guarantee is
issued in compliance with the borrowing government’s financial rules and regulations
by a reputable bank in a manner acceptable to ADB.
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