亚洲开发银行贷款支付手册

TechnicalAssistanceDisbursementHandbookMay2010Allrightsreserved.Published2010.PrintedinthePhilippines.ISBN978-971-561-856-4PublicationStockNo.TIM090804TheviewsexpressedinthisbookarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesoftheAsianDevelopmentBank(ADB)oritsBoardofGovernorsorthegovernmentstheyrepresent.ADBdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforanyconsequenceoftheiruse.Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicarea,orbyusingtheterm“country”inthisdocument,ADBdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusofanyterritoryorarea.ADBencouragesprintingorcopyinginformationexclusivelyforpersonalandnoncommercialusewithproperacknowledgmentofADB.Usersarerestrictedfromreselling,redistributing,orcreatingderivativeworksforcommercialpurposeswithouttheexpress,writtenconsentofADB.Note:Inthisreport,“$”referstoUSdollars.AsianDevelopmentBank6ADBAvenue,MandaluyongCity1550MetroManila,PhilippinesTel+6326324444Fax[phone]:[e-mail]cingPolicies53.1BasicPrinciples53.2TAMilestoneEventDates53.3ExpendituresFinanced63.4StandardTACostCategories73.5RetroactiveFinancing73.6TACostRecovery83.7ChangeofTAScopeandImplementationArrangements/IncreaseTAAmount83.8Consultant’sContractsunderTAProjects94.PaymentInstructionsandPractices104.1PaymentInstructions104.2RequestsforPayments114.3PaymentstoConsultants124.4AuthorizationofDisbursement124.5Disallowances/Nonpayments135.DisbursementProcedures145.1DirectPayment145.2Reimbursement/StatementofExpenditures145.3Advance156.RequestandLiquidationofAdvance166.1RequestforAdvance166.2LiquidationofAdvance186.3Refunds197.RequiredSupportingandOtherDocumentation208.ClosingofTAAccount21TechnicalAssistanceDisbursementHandbookAnnexes1.RequiredDocumentationforClaimsbyConsultants22–282.RequiredDocumentationforClaimsbyExecutingAgencies/29–35CooperatingInstitutions/Others3.RequiredDocumentationforClaimsbyADBStaff36–42Forms1.CertificationFormforUserDivision432.CertificationforComplianceofEquipmentPurchased/tobePurchased443.RequestforPaymenttoIndividualConsultant/Non-ADBStaff45(claimformforindividualconsultants)3-1.ADBInstructionstoConsultants(Firms&Individual)onSubmissionofClaims473-2.ADBIndividualConsultantTimesheet514.MonthlyStatementofConsultantInputs(ClaimFormforConsultingFirms)525.AdvancePaymentFacility(APF)546.DetailsofCostEstimateforWorkshop567.DetailsofCostEstimateforNon-Workshop578.FormforCOSO’sEndorsementofResourcePerson’sHonorarium589.LiquidationofAdvanceForm(forWorkshops)5910.SummaryofPaymentstoParticipants(forWorkshops)6011.DetailsofPaymentstoParticipants(forWorkshops)6112.LiquidationofAdvanceForm(forNon-Workshop)6213.SummaryofExpenditures(Non-Workshops)6314.LiquidationofAdvance-StatementofExpenditures(SOE)6415.LiquidationofAdvance-ProjectFinancialStatus(SOE)6516.RequestforClosingofTAAccount6617.CertificateofTurnover/DisposalofTAEquipmentandVehiclesPurchased67ivCONTENTSTechnicalAssistanceDisbursementHandbookFOREWORDTheTechnicalAssistanceDisbursementHandbookcontainsimportantinformationandinstructionsfortheefficientwithdrawalofTechnicalAssistance(TA)fundsbyclaimants,namely,consultants,executingagencies,cooperatinginstitutions,andAsianDevelopmentBank(ADB)staff.ThisHandbooksupersedesallpreviousguidelinesandinstructionsondisbursementofTAfundsandtakeseffectimmediately.ItisalsoavailableontheADBwebsite().TheController’sDepartmentwillupdatetheTechnicalAssistanceDisbursementHandbook,asnecessary,toreflectpertinentdevelopmentsinADB’spoliciesandpracticesandpublishtherevisedversionintheabovewebsite.Thereaderisadvisedtocross-referencetotherelatedADBdocumentsasspecifiedinChapter1,particularlytheOperationsManualandProjectAdministrationInstructionsconcerned,andtovisitthissiteregularlyforthelatestversionoftheTechnicalAssistanceDisbursementHandbook.LoanAdministrationDivisionController’sDepartmentAsianDevelopmentBankMay2010vTechnicalAssistanceDisbursementHandbookACRONYMSADBAsianDevelopmentBankADFAsianDevelopmentFundAPFAdvancePaymentFacilityBICBankIdentifierCodeBSBBankStateBranchCodeCDTACapacityDevelopmentTechnicalAssistanceCOSOCentralOperationsServicesOfficeCPSCountryPartnershipStrategyC-TAClusterTechnicalAssistanceCTAC-RM/FAController’sDepartment,AccountingDivision–ResidentMissionandFundAccountingSectionCTAC-TC/ARController’sDepartment,AccountingDivision–TravelClaims/AccountsReceivableSectionCTLController’sDepartmentCTLAController’sDepartment,LoanAdministrationDivisionCTLA-CS/SCController’sDepartment,LoanAdministrationDivision–ClientService,SystemsandControlSectionDERDepartmentofExternalRelationsDMCDevelopingMemberCountryEAExecutingAgencyEMExtendedMissionIBANInte