Financial Management and Analysis of Projects (ADB)

The Financial Management and Analysis of Projects (the Guidelines) serve two purposes. First they provide guidance to ADB staff and borrowers on the financial due
diligence activities to be completed as part of the project appraisal process, namely financial analysis and financial management assessment. Second, they describe and explain ADB’s policies, procedures, and approach to the financial management of the projects that it finances. They replace ADB’s Guidelines for the Preparation and Presentation of Financial Analysis that were first published in 1989. In addition to providing guidance on ADB’s financial due diligence activities, the Guidelines contain business processes and good practice examples of financial management and financial analysis practices adopted by ADB and other multilateral development banks (MDBs).