Technical Assistance Disbursement Handbook
May 2010
All rights reserved. Published 2010.Printed in the Philippines.
ISBN 978-971-561-856-4Publication Stock No. TIM090804
The views expressed in this book are those of the authors and do not necessarily refl ect the viewsand policies of the Asian Development Bank (ADB) or its Board of Governors or the governmentsthey represent.
ADB does not guarantee the accuracy of the data included in this publication and accepts noresponsibility for any consequence of their use.
By making any designation of or reference to a particular territory or geographic area, or by usingthe term “country” in this document, ADB does not intend to make any judgments as to the legalor other status of any territory or area.
ADB encourages printing or copying information exclusively for personal and noncommercial usewith proper acknowledgment of ADB. Users are restricted from reselling, redistributing, or creatingderivative works for commercial purposes without the express, written consent of ADB.
Note:In this report, “$” refers to US dollars.
Asian Development Bank6 ADB Avenue, Mandaluyong City1550 Metro Manila, PhilippinesTel +63 2 632 4444Fax +63 2 636 2444www.adb.org
For orders, please contact:Department of External RelationsFax +63 2 636 [email protected]
Technical Assistance Disbursement Handbook
iii
CONTENTS
1. The Handbook 1 1.1 Purpose and Scope 1 1.2 For Inquiries 1
2. General Information on Technical Assistance Operations 2
2.1 Introduction 2 2.2 Objectives 2 2.3 Types of Technical Assistance 3
3. Technical Assistance Financing Policies 5 3.1 Basic Principles 5 3.2 TA Milestone Event Dates 5 3.3 Expenditures Financed 6 3.4 Standard TA Cost Categories 7 3.5 Retroactive Financing 7 3.6 TA Cost Recovery 8 3.7 Change of TA Scope and Implementation Arrangements/Increase TA Amount 8 3.8 Consultant’s Contracts under TA Projects 9
4. Payment Instructions and Practices 10 4.1 Payment Instructions 10 4.2 Requests for Payments 11 4.3 Payments to Consultants 12 4.4 Authorization of Disbursement 12 4.5 Disallowances/Nonpayments 13
5. Disbursement Procedures 14 5.1 Direct Payment 14 5.2 Reimbursement/Statement of Expenditures 14 5.3 Advance 15
6. Request and Liquidation of Advance 16 6.1 Request for Advance 16 6.2 Liquidation of Advance 18 6.3 Refunds 19
7. Required Supporting and Other Documentation 20
8. Closing of TA Account 21
Technical Assistance Disbursement Handbook
Annexes 1. Required Documentation for Claims by Consultants 22–28 2. Required Documentation for Claims by Executing Agencies/ 29–35 Cooperating Institutions/Others 3. Required Documentation for Claims by ADB Staff 36–42
Forms 1. Certifi cation Form for User Division 43 2. Certifi cation for Compliance of Equipment Purchased/to be Purchased 44 3. Request for Payment to Individual Consultant/Non-ADB Staff 45 (claim form for individual consultants) 3-1. ADB Instructions to Consultants (Firms & Individual) on Submission of Claims 47 3-2. ADB Individual Consultant Timesheet 51 4. Monthly Statement of Consultant Inputs (Claim Form for Consulting Firms) 52 5. Advance Payment Facility (APF) 54 6. Details of Cost Estimate for Workshop 56 7. Details of Cost Estimate for Non-Workshop 57 8. Form for COSO’s Endorsement of Resource Person’s Honorarium 58 9. Liquidation of Advance Form (for Workshops) 5910. Summary of Payments to Participants (for Workshops) 6011. Details of Payments to Participants (for Workshops) 6112. Liquidation of Advance Form (for Non-Workshop) 6213. Summary of Expenditures (Non-Workshops) 6314. Liquidation of Advance-Statement of Expenditures (SOE) 6415. Liquidation of Advance-Project Financial Status (SOE) 6516. Request for Closing of TA Account 6617. Certifi cate of Turnover/Disposal of TA Equipment and Vehicles Purchased 67
iv CONTENTS
Technical Assistance Disbursement Handbook
FOREWORD
The Technical Assistance Disbursement Handbook contains important information and instructions for the effi cient withdrawal of Technical Assistance (TA) funds by claimants, namely, consultants, executing agencies, cooperating institutions, and Asian Development Bank (ADB) staff.
This Handbook supersedes all previous guidelines and instructions on disbursement of TA funds and takes effect immediately. It is also available on the ADB website (www.adb.org/Documents/Handbooks/TADisbursement/default.asp).
The Controller’s Department will update the Technical Assistance Disbursement Handbook, as necessary, to refl ect pertinent developments in ADB’s policies and practices and publish the revised version in the above website. The reader is advised to cross-reference to the related ADB documents as specifi ed in Chapter 1, particularly the Operations Manual and Project Administration Instructions concerned, and to visit this site regularly for the latest version of the Technical Assistance Disbursement Handbook.
Loan Administration DivisionController’s DepartmentAsian Development BankMay 2010
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Technical Assistance Disbursement Handbook
ACRONYMS
ADB Asian Development BankADF Asian Development FundAPF Advance Payment FacilityBIC Bank Identifi er CodeBSB Bank State Branch CodeCDTA Capacity Development Technical AssistanceCOSO Central Operations Services Offi ceCPS Country Partnership StrategyC-TA Cluster Technical AssistanceCTAC-RM/FA Controller’s Department, Accounting Division – Resident Mission
and Fund Accounting SectionCTAC-TC/AR Controller’s Department, Accounting Division – Travel Claims/
Accounts Receivable SectionCTL Controller’s DepartmentCTLA Controller’s Department, Loan Administration DivisionCTLA-CS/SC Controller’s Department, Loan Administration Division – Client
Service, Systems and Control SectionDER Department of External RelationsDMC Developing Member CountryEA Executing AgencyEM Extended MissionIBAN International Bank Account NumberIDCs Indefi nite-Delivery ContractsJSF Japan Special FundOAFA-AB Offi ce of Administrative Services, Facilities and Asset Management
Division – Asset and Business Continuity Management UnitOAI Offi ce of Anticorruption and IntegrityOAIS-PC Offi ce of Administrative Services, Institutional Services Division –
Procurement and Contracts Administration UnitOAS Offi ce of Administrative ServicesOCO Offi ce of Cofi nancing OperationsOCR Ordinary Capital ResourcesOGC Offi ce of General CounselOM Operations ManualPO Purchase OrderPAI Project Administration InstructionsPATA Policy and Advisory Technical AssistancePPTA Project Preparation Technical AssistanceRDTA Research and Development Technical AssistanceRM Resident/Regional MissionRO Representative Offi ceR-TA Regional Technical AssistanceSOE Statement of ExpendituresS-TA Small-Scale Technical AssistanceTA Technical AssistanceTAIS Technical Assistance Information SystemTASF Technical Assistance Special FundTASU Technical Assistance Supervising Unit
Note
In this handbook, “$” refers to US dollars.
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Technical Assistance Disbursement Handbook
1. THE HANDBOOK
1.1 Purpose and Scope
1.2 For Inquiries
1. This Handbook covers the policies and procedures for disbursing Asian Development Bank (ADB) Technical Assistance (TA) Grants and ADB-administered TA Grants funded by external resources.1 This Handbook is for claimants of TA funds, namely, consultants, ADB staff, executing agencies (EAs), cooperating institutions,2 and others.3
2. The major documents4 that complement the Handbook are as follows:
• The Agreement Establishing the Asian Development Bank (the Charter)
• Operations Manual (OM) and, in particular, Section D12• Project Administration Instructions (PAIs)• Procurement Guidelines• Handbook on Policies, Practices, and Procedures Relating to
Procurement• Guidelines on the Use of Consultants by Asian Development
Bank and Its Borrowers
3. TA disbursement is handled by the Loan Administration Division (CTLA) of the Controller’s Department (CTL). For further information, visit the CTL website: www.adb.org/ctl/contactus.asp or inquire from the following address.
[Indicate disbursement section] Tel +63 2 632 4444 Loan Administration Division Fax +63 2 636 2586/636 2595 Controller’s Department E-mail lfi [email protected] Asian Development Bank 6 ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines
1 TA fi nanced by an ADB loan follow the disbursement procedures described in the Loan Disbursement Handbook.
2 Cooperating institutions include government-constituted bodies, regional and international organizations, and training institutions.
3 To include any entity or individual entitled pursuant to an agreement or a contract with ADB to receive TA funds, such as relevant business entity for a nonsovereign TA.
4 It is critical to refer the subjects originated from the major documents, particularly those in Chapters 2 and 3, back to the documents concerned for updated information, such as TA types in OM Section D12 and PAIs, etc.
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Technical Assistance Disbursement Handbook
2. GENERAL INFORMATION ON TECH NICAL ASSISTANCE OPERATIONS
2.1 Introduction
2.2 Objectives
4. TA operations of ADB are guided by the provisions of the Agreement Establishing the Asian Development Bank (the Charter) specifi cally Articles 2 (iii) and 2 (iv).
Article 2 (iii) – “to meet request from members in the region to assist them in the coordination of their development policies and plans with a view to achieving better utilization of their resources, making their economies more complementary, and promoting the orderly expansion of their foreign trade, in particular, intra-regional trade.”
Article 2 (iv) – “to provide technical assistance for the preparation, fi nancing and execution of development projects and programmes, including the formulation of specifi c project proposals.”
The list of ADB member countries is available at www.adb.org/About/membership.asp.
5. TA operations contribute to the achievement of country and regional development objectives. They facilitate the fl ow and effi cient utilization of development fi nance to developing member countries (DMCs) and recipients within DMCs to enhance their development capacity. Through its TA operations, ADB assists in
(i) identifying, formulating, implementing, and operating development projects;
(ii) formulating and coordinating development strategies, plans, and programs;
(iii) improving recipients’ institutional capabilities;
(iv) undertaking sector-, policy-, and issues-oriented studies; and
(v) improving the knowledge about development issues in the Asia and Pacifi c region.
ADB uses its TA to foster regional cooperation and integration among DMCs by
(i) promoting regional policy dialogue and providing policy advice
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Technical Assistance Disbursement Handbook
(ii) supporting capacity building and institutional strengthening to help the integration of DMCs within the region and with the rest of the world and to respond to cross-border issues;
(iii) generating and disseminating knowledge on regional cooperation and integration;
(iv) developing partnerships with other stakeholders, including international institutions, policy makers, think tanks, academic institutions, and nongovernment organizations.
2.3 Types of Technical Assistance
6. A TA can either be sovereign or nonsovereign. A sovereign TA is a TA provided by ADB in response to a request(s) by a DMC government and approved by ADB. A nonsovereign TA is any TA other than sovereign TA. The recipient of a nonsovereign TA is an entity undertaking its business on its own (and not requested and guaranteed by government) credit. For TAs approved on or after 01 January 2009, the types of TA55, 6 are
(i) Project Preparation Technical Assistance (PPTA) – for preparing projects for fi nancing by ADB and/or other external sources;
(ii) Policy and Advisory Technical Assistance (PATA) – for fi nancing sector-, policy-, and issues-oriented studies;
(iii) Capacity Development Technical Assistance (CDTA) – for undertaking institutional and organizational capacity development and to support the implementation, operation, and management of ADB-fi nanced projects;
(iv) Research and Development Technical Assistance (RDTA) – for strengthening ADB’s role as knowledge platform to address development issues of a global or Asia and Pacifi c-wide nature.
5 OM Section D12/BP, 13 August 2008 and Review of the Bank’s Technical Assistance Operations, Appendix 2 July 1997.
6 Please refer to OM Section D12/BP for updated information.
GENERAL INFORMATION ON TECHNICAL ASSISTANCE OPERATIONS 3
Technical Assistance Disbursement Handbook
The forms of TA (PPTA, PATA, CDTA and RDTA) are
• Regional Technical Assistance (R-TA) – TA for more than one DMC for the purpose of project preparation (PPTA), policy advice (PATA), or capacity development (CDTA). Research and development (RDTA) is by defi nition considered a regional activity.
• Cluster TA (C-TA) – PATA, CDTA, or RDTA designed and processed as a set of related subprojects within a medium- to long-term planning framework.
• Small-Scale Technical Assistance (S-TA) – PPTA, PATA, CDTA, or RDTA for amount up to $225,000 with streamlined processing.
4 GENERAL INFORMATION ON TECHNICAL ASSISTANCE OPERATIONS
Categorization Objectives R-TA C-TA S-TA
PPTA Identifying, formulating, and preparing development project
R-PPTA n.a. S-PPTA
PATA Formulating and coordinating development strategies, plans, and programs; and undertaking sector-policy- and issues-oriented studies
R-PATA C-PATA S-PATA
CDTA Enhancing the capacity of EAs and other development partners, including support to implement projects
R-CDTA C-CDTA S-CDTA
RDTA Undertaking sector-, policy-, and issues-oriented studies
RDTA C-RDTA S-RDTA
Source: OM Section D12/BP, 13 August 2008.
Technical Assistance Disbursement Handbook
3. TECHNICAL ASSISTANCE FINANCING POLICIES
3.1 Basic Principles
3.2 TA Milestone Event Dates
7. The basic principles of disbursement for development projects are
• TA proceeds shall be used only for procurement of goods and services in member countries unless specifi cally permitted by ADB Board of Directors.
• TA proceeds should be used exclusively for TA expenditures actually incurred under the TA.
• TA proceeds can be withdrawn only after the TA becomes effective.
• TA proceeds shall be paid based on the Technical Assistance Agreement/Technical Assistance Letter7, which sets out the terms and conditions. In addition, other agreements may also form part of the legal documentation.
8. Major TA milestone event dates8 include the following:
• The approval date is the date the TA is approved by ADB’s President/Vice-President/Head of Department or the Board of Directors. ADB’s approval lapses automatically after 12 months unless within that period the Technical Assistance Agreement is signed, or the validity is extended through the approval of the vice-president concerned for a further period. Please refer to PAI 1.03.
• The signing date is the date on which the Technical Assistance Agreement (or for a nonsovereign TA, the TA implementation agreement) is signed by the government, or as the case may be, the relevant business entity.9
7 For small scale TAs.8 OM Section D12, 13 August 2008; PAI 1.03, 22 June 2009; and PAI 5.11, 5 January
2009. Please refer to this Section for updated information, particularly on the signing/effectivity date.
9 The applicable DMC government’s no-objection to the implementation of the nonsovereign TA in the country must be received in writing before the date of fi rst implementation or fi nancing of the TA.
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Technical Assistance Disbursement Handbook
• The effectivity date is normally the signing date of the agreement. To simplify the processing of the agreement for sovereign TAs, TA framework agreements with DMC governments have been executed. ADB sends a TA letter which cross-references the TA framework agreement to the DMC offi cial channel of communication, as each TA for the relevant government is subsequently approved on a non-objection basis within 21 days. Upon expiration of the 21-day objection period or upon receipt of the signed TA letter, the regional department will immediately notify CTL and OCO, if the TA is cofi nanced, of the effectivity or non-effectivity of the TA (please refer to OM Section D12/OP, paragraphs 33–35 for detail). S-TAs, which do not require a Technical Assistance Agreement are effective from the date of approval. R-TAs and RDTA are effective from the date of approval (when ADB administers them) or from the date all the parties sign the R-TA or RDTA agreement (when third parties administer them).
• The TA completion date is the date on which all TA-fi nanced activities are completed. This date precedes the TA closing date. It is sometimes called the physical completion date. For many TA projects, it is the date that the TA Supervising Unit (TASU)10 receives the consultant’s fi nal report. Expenditures incurred after the TA completion date will not be fi nanced unless it is extended. TASU needs to advise CTLA promptly of extensions, especially when the current completion date entered into the Technical Assistance Information System (TAIS) is near.
• The TA closing date is the date CTLA closes the account after all conditions for closing are met (Chapter 8). It is sometimes called the fi nancial completion date. After the TA account is closed, CTLA no longer disburses funds from it.
9. After a sovereign TA is approved, the government and the EA (if the EA is a separate legal entity) sign the Technical Assistance Agreement. After a nonsovereign TA is approved, the relevant business entity signs the TA implementation agreement. In the case of both sovereign and nonsovereign TAs, a copy of the relevant agreement should be submitted by TASU to CTLA for inputting in the TAIS.
10. TA projects normally fi nance expenditures incurred for consulting services, equipment, training (including fellowships), surveys, study tours, and miscellaneous administration and support costs. TA projects may also fi nance expenses for attendance of
10 ADB department/division/offi ce that administers the TA.
6 TECHNICAL ASSISTANCE FINANCING POLICIES
3.3 Expenditures Financed
Technical Assistance Disbursement Handbook
one observer (and one interpreter, if needed) from the recipient government or EA for contract negotiations. The expenditures to be fi nanced and the cost estimates are normally included as an appendix to the TA Paper.
11. Cost categories are the classifi cation of expected expenses to be incurred during TA implementation. The following are the standard TA Cost Categories (please refer to OM Section D12 for details):
A. Asian Development Bank Financing (or other fund source*)1. Consultants
a. Remuneration and Per Diem i. International Consultantsii. National Consultants
b. International and Local Travelc. Reports and Communications
2. Equipment3. Workshops, Training, Seminars, and Conferences
a. Facilitatorsb. Training Program
4. Vehicle5. Surveys6. Miscellaneous Administration and Support Costs7. Representative for Contract Negotiations8. Contingencies
Subtotal (A)
B. Government Financing11
1. Offi ce Accommodation and Transport2. Remuneration and Per Diem of Counterpart Staff3. Contingencies
Subtotal (B)Total
* In case of other fund source, the donor may elect to fi nance only certain category/(ies) or to fi nance up to a certain amount limit.
12. Retroactive Financing refers to ADB financing of TA expenditures incurred and paid for by the TA recipient before a Technical Assistance Agreement/Technical Assistance Letter becomes effective.12 The expenditures are eligible for retroactive financing if:
i) specifi cally agreed by ADB and the recipient in the Technical Assistance Agreement/Technical Assistance Letter contains a specifi c authorization indicating the
11 This section does not apply to nonsovereign TA.12 OM Section H4/BP, 21 July 2006. Please also refer to OM Section D12/OP, 13 August
2008 particularly on PPTA.
TECHNICAL ASSISTANCE FINANCING POLICIES 7
3.4 Standard TA Cost Categories
3.5 Retroactive Financing
Technical Assistance Disbursement Handbook
amount and cost of expenditures and the date for which the expenditures are considered eligible;
ii) the goods, works, services, and consultants for which it is requested are procured in accordance with ADB’s Procurement Guidelines and Guidelines on the Use of Consultants by ADB and its Borrowers;
iii) the amount to be retroactively fi nanced does not exceed 20% of the TA amount, or for PPTA, the S-TA ceiling (currently $225,000); and
iv) the expenditures have been incurred before effectiveness of the relevant TA letter agreement but, generally, not earlier than 12 months before signing date of such agreement.
13. ADB normally fi nances all TA on grant basis, except for PPTA for detailed engineering service, which is fi nanced through a TA loan. Nonsovereign PPTA fi nanced on a grant basis is normally subject to arrangements for funding recovery. TA for graduated countries is provided on a 100% reimbursable basis. R-TA and RDTA covering various member countries, e.g., Group A and B DMCs together with Group C and graduated and/or unclassifi ed member countries, is provided on a grant basis.13
14. The division, which processed the TA, is responsible for supervising its implementation. The Central Operations Services Offi ce (COSO), in coordination with TASU, is responsible for engaging TA consultants. CTLA is responsible for authorizing, controlling, and monitoring TA disbursements from ADB resources and external resources.
15. During TA implementation, TASU sometimes needs to change TA scope or implementation arrangements/increase TA amount to achieve TA objectives. Before changing the scope or implementation arrangements/increasing TA amount, TASU consults the government, if applicable. If the TA is cofi nanced or fully fi nanced by other agencies, the Offi ce of Cofi nancing Operations (OCO) obtains the endorsement of those agencies. During project implementation and after change of TA scope and implementation arrangements, TASU decides whether it is necessary to extend the completion date. After approval of the change by the authority concerned, TASU advises COSO, CTLA, OCO, and the Offi ce of General Counsel (OGC) of the changes. For detailed guidelines, please refer to OM Section D12 and PAI 5.11.
13 See OM Section D12/BP, 13 August 2008. Please also refer to OM Section A1/BP, 11 March 2010 for the country classifi cation of DMCs.
8 TECHNICAL ASSISTANCE FINANCING POLICIES
3.6 TA Cost Recovery
3.7 Change of TA Scope and Implemen-tation Arrangements/Increase TA Amount
Technical Assistance Disbursement Handbook
16. Payment to consultant under TA projects is based on the Consulting Services Contracts14 signed between ADB and consultant. The major types of contracts are as follows:
1. Time-Based Contract – the payments are based upon the time inputs of the consultants’ experts along with payment for the expenses involved in providing the consulting services. Time inputs are normally funded on the basis of monthly remuneration rate, and expenses are normally funded on reimbursement basis or through the provision of lump sums. For contract periods of less than 1 month, decimal fractions of a month, are used.
2. Lump-Sum Contract – the payments are linked to the consultant’s outputs and generally phased over time during the implementation period. The total price includes all the consultant’s costs and is fi xed, so it cannot be changed during implementation.
3. Performance-Based Contract – some or all of the payments are linked to achievement of specifi c measurable outputs at clearly indicated times. The outputs are often challenging, and the payments may vary depending on the consultant’s performance. The contracts may include a separate set of payments linked to the consultant’s inputs.
4. Indefi nite-Delivery Contract (IDC) – an individual or a fi rm is retained to provide specialized services on a particular activity, the extent and timing of which cannot be defi ned in advance. The Client and the fi rm agree on the unit rates to be paid for the experts, and payments are made on the basis of the time actually used.
Guideline on The Use of Consultants provides more detail on the types of consultant’s contracts at www.adb.org/Documents/Guidelines/Consulting/Guidelines-Consultants.pdf
14 PAI No. 2.02C, 1 January 2008.
3.8 Consultant’s Contracts under TA Projects
TECHNICAL ASSISTANCE FINANCING POLICIES 9
Technical Assistance Disbursement Handbook
4. PAYMENT INSTRUCTIONS AND PRACTICES
17 Payments shall be made in accordance with fi nancial provisions in the contact/agreement. Payments may be made either by bank transfer or check. For bank transfer, the payment instruction shall be provided in the contract/agreement or Confi rmation of Acceptance submitted by individual consultants to COSO. To ensure prompt and secured payment, the following information should be provided before the fi rst TA disbursement.
a. Detail of Benefi ciary• Full name and address of payee for proper identifi cation
of payment; • Full name and address of the payee’s bank, which may
include a banker/branch designation;• Payee’s account number; or the International Bank
Account Number (IBAN) in case of Euro payments to anywhere in Europe. IBAN provided should have no spaces in between characters.
b. Benefi ciary Bank Details
4.1 Payment Instructions
Currency Requirement Alternative
USD SWIFT Bank Identifi cation Code (BIC) that matches benefi ciary bank’s address
If SWIFT BIC is not available, indicate the Fedwire routing number (FW+9 digits), or CHIPS Universal Identifi er (CH+6 digits) and complete name and address of the benefi ciary bank including name of city or state and country
GBP UK Domestic Sort Code (SC+6 digits) and SWIFT BIC that matches benefi ciary bank’s address
If SWIFT BIC is not available, indicate the UK Domestic Sort Code and the complete name and address of the benefi ciary bank including name of city or state and country
AUD Australian Bank State Branch Code (BSB No., AU+6 digits) and SWIFT BIC that matches benefi ciary bank’s address
If SWIFT BIC is not available, indicate the BSB No. and the complete name and address of the benefi ciary bank including name of city or state and country
JPY SWIFT BIC that matches benefi ciary bank’s address
If SWIFT BIC of the benefi ciary bank is not available, indicate the SWIFT BIC of benefi ciary bank’s Head Offi ce as intermediary bank and complete name and address of the benefi ciary bank including name of city or state and country
INR Indian Financial System Code (IFSC) and complete name and address of the benefi ciary bank, including name of city or state and country
None
EUR SWIFT BIC NoneOTHERS SWIFT BIC that matches benefi ciary
bank’s addressComplete name and address of the benefi ciary bank including name of city or state and country
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Technical Assistance Disbursement Handbook
c. Intermediary Bank Details (required for cross-border transactions)
4.2 Requests for Payments
Requirement Alternative
SWIFT BIC of a correspondent bank of the benefi ciary bank (correspondent bank should be located in the country of the currency to be remitted)
If SWIFT BIC is not available, complete name and address of intermediary bank and national clearing code, where applicable.
d. Special instructions or references to facilitate payment or identifi cation of payment, where applicable.
18. Requests for changes in the payment instructions must be made in writing and signed by the consultant (for individual consultant) or authorized representative of the fi rm (for consulting fi rm) and subject to the issuance of contract variation by TASU/COSO.
19. Request for payments should be in accordance with letter of agreement or contract and sent directly to TASU. TASU performs the following:
1. Review the consultant's monthly statements and claims and certifi es that the services were rendered in accordance with the contract;
2. Certify eligibility of out-of-pocket expenses;
3. Certify that the equipment and vehicles were purchased based on the submission of three quotations from suppliers and in compliance with other procurement guidelines (Form 2);
4. Confi rm that the milestones were attained and submitted report(s) were acceptable to ADB; and
5. Approve contract variation for expenses that were not included in the letter of agreement/contract.
20. When TASU requests RM/RO/EM to make payments under a TA, TASU should fi rst send a memo to CTLA, with copy to RM/RO/EM Finance and Administrative Offi cer, together with detailed cost estimate in the case of advance, to remit the funds to the RM/RO/EM. Currency of the remittance should be the currency of the imprest account to be received in order to avoid any currency conversion difference. A lead time of 5 business days normally takes in CTLA prior to the fund transfer. If, for whatever reasons, a request of the remittance cannot be done in time, TASU should simultaneously request CTLA to authorize the RM/RO/EM to pay from their imprest accounts for administrative expenses. Before the amount transferred to
PAYMENT INSTRUCTIONS AND PRACTICES 11
Technical Assistance Disbursement Handbook
RM/RO/EM is disbursed for particular goods and services, RM/RO/EM Finance and Administrative Offi cer should ensure:
1. Each payment is endorsed by the TASU Specialist in writing;
2. Cost estimates are endorsed by TASU (in case of advance payment); and
3. Payment voucher with CTLA’s authorization number is approved by the Country Director.
In order to be cost effective, if the amount requested is $500 or below, with notifi cation to CTAC-RM/FA, CTLA may authorize payment without a simultaneous fund transfer. Upon disbursement, RM/RO/EM should submit supporting documents to CTLA to replenish the imprest account through inter-fund accounting entries and to close the suspense account on a timely basis.
21. ADB has standard claim forms for consultants to use. Consultant claim forms for Individual and Consulting Firms are in Forms 3 and 4, respectively, or downloaded at www.adb.org/Consulting/Contract-adm.asp. This should be completed by following the Instructions to Consultants (Firms and Individuals) on Submission of Claims (Form 3-1). The duly signed claim forms with relevant required documents (Annex 1) should be sent to
TASU (_________________ _________________ __________) (Name of Project Specialist, Division/Offi ce, Department)
Asian Development Bank6 ADB Ave.Mandaluyong City1550 Metro Manila, Philippines
22. For TA projects administered by ADB’s RM/RO/EM, the claims should be sent directly to the Country Director/Project Specialist of the RM/RO/EM concerned as they are the TASU.
23. After receiving the validated claims from TASU, CTLA reviews the claims and supporting documents in accordance with fi nancial provisions in the TA paper, letter of agreement or contract and authorizes TA disbursement. If any insuffi cient documentation or deviation from the fi nancial provisions is identifi ed, CTLA will forward the case to TASU for clarifi cation, endorsement or contract variation (Form 1).
4.3 Payments to Consultants
4.4 Authorization of Disbursement
12 PAYMENT INSTRUCTIONS AND PRACTICES
Technical Assistance Disbursement Handbook
TASU and CTLA Responsibilities
TASU CTLA
• Certify the services have been performed.• Confi rm the works undertaken on the dates
in the timesheet are valid.• Validate eligibility of the expenditures
under the TA project.
• Confi rm endorsement on the claims by TASU.• Verify if supporting documents are
suffi cient.• Review if claims comply with fi nancial
provisions in the TA paper, letter of agreement or contract.
24. Where CTLA disallows or withholds any amount in the claim, CTLA sends an advice by fax or email to the claimant citing the TA number and claim, amount applied for, amount paid, and reason for nonpayments or partial payments. Copy of this advice is furnished to the TASU concerned for information.
25. When CTLA or Offi ce of Anticorruption and Integrity (OAI) has reasonable basis for concern that any amount in the claim may be fraudulent, CTLA may withhold payments pending the satisfactory clarifi cations received or the results of any inquiry.
PAYMENT INSTRUCTIONS AND PRACTICES 13
4.5 Disallowances/Nonpayments
Technical Assistance Disbursement Handbook
5. DISBURSEMENT PROCEDURES
26. Upon effectivity of a TA project, TA funds may be disbursed to fi nance eligible TA expenditures.15 The disbursement procedures consist of three major types as described below.
27. ADB pays consultants, suppliers, training institutions, or designated benefi ciaries directly for services rendered, goods supplied, training provided, or any eligible TA expenditures. Such payments would be made within the provisions of the contract, and purchase order (PO) or letter of agreement between ADB and EA, supplier, or training institution. In all cases, the required documents are a contract or confi rmed PO, if not submitted earlier to ADB, and invoice for payment of goods or benefi ciary’s claim or invoice for payment of services.
28. Reimbursement: Where the recipient of the TA has already paid for eligible expenditures, ADB would reimburse the recipient for such payments based on required documentation. In all cases, the required documents are a contract or confi rmed PO, if not submitted earlier to ADB, and offi cial receipt or evidence of payment. Other documents, such as boarding passes, may also be required.
29. Statement of Expenditures procedure: Statement of Expenditures (SOE) is a simplifi ed procedure requiring no submission of supporting documentation. Where full documentation is impractical or costly, SOE, in lieu of full documentation, may be used. The use of SOE should be specifi ed in the TA report for ADB pre-approval. TASU should assess in consultation with CTLA whether the organization has suffi cient administrative and accounting capabilities to prepare and maintain proper SOE records for examination.
30. SOE should be submitted, together with a certifi cation that expenditures have been incurred and paid for eligible expenditures. SOE is an extract of the accounting records of the organization, which has been or would be subject to audit by
15 For TAs funded by ADB administered external grants, TASU should confi rm fund availability with CTLA or OCO before disbursement is made.
5.1 Direct Payment
5.2 Reimbursement/Statement of Expenditures
14
Technical Assistance Disbursement Handbook
independent external auditors. Aside from the submission of prescribed forms (refer to 6.2), an audited statement of accounts on an annual basis in respect of ADB funds utilization may be required. ADB reserves the right to request documentation supporting SOE to be made available for verifi cation. Should ADB discover that certain expenditures are unjustifi ed or ineligible, ADB may offset the amount of unjustifi ed or ineligible payment against subsequent disbursements or request the recipient organization to refund to ADB the amount paid for these expenditures.
31. Advance may be provided to facilitate project implementation. It should be used to pay for eligible TA expenditures, such as per diem, airfare, equipment, trainings, surveys, and miscellaneous administration and support costs. The advance is subject to liquidation (refer to 6.2).
DISBURSEMENT PROCEDURES 15
5.3 Advance
Technical Assistance Disbursement Handbook
6. REQUEST AND LIQUIDATION OF ADVANCE
32. Proceeds of the advance should be used exclusively for paying for TA expenditures under the Technical Assistance Agreement, Letter of Agreement, Advance Payment Facility (APF) (Form 5), or provisions of the contract, if applicable. Except when provided in the above documents, the amount of the advance should be based on an estimate of the expenditure requirements for specifi c activities or procurement for up to 6 months, considering the length of time over which the TA is to be implemented. The request for the advance is supported by a schedule detailing the expenditures items, estimated amounts, and the period over which such expenditures are expected to be incurred (Form 6 or 7). For purchase of equipment, please refer to Form 2.
33. The request for advance shall be in writing signed by the authorized claimant and submitted to ADB (TASU). Request for advances should be approved by TASU Specialist except for above $10,000, which should be approved by TASU Director and submitted to CTLA with a lead time of at least 5 business days prior to the schedule of the activity. Advances for trainings and study tours shall be made not earlier than 2 weeks before commencement of activities.
34. Advances may be given to consultant, EA, cooperating institution, ADB staff, and RM/RO/EM:
a) Consultant
35. Advance is provided to consultants under the contract provisions.
36. Individual Consultant: Advance is normally provided upon request. The maximum allowable initial advance (1st advance) should not be more than the total estimated cost for the round-trip air fare(s), per diem allowance and miscellaneous travel expenses for the fi rst 30 days. Subsequent advances should not be released until the previous advances are fully or substantially liquidated (about 75% liquidated) if full liquidation is not possible. No advance is provided for Remuneration.
16
6.1 Request for Advance
Technical Assistance Disbursement Handbook
37. Consulting Firm: COSO may approve mobilization payment paid to the consulting fi rms upon issuance of Notice to Proceed by TASU. Consulting fi rms are therefore, expected to cover the cost of their expenses and submit claim to TASU for reimbursement. Advances for Equipment, Workshops, Trainings, Seminars, Conferences, and Surveys/Reports maybe provided, if necessary and justifi able, and where the budget for these items exceeds 10% of the total contract amount.
b) Executing Agencies/Cooperating Institutions/Others16
38. Advances to EAs and cooperating institutions must be provided under the APF established in the Technical Assistance Agreement or Letter of Agreement between ADB and EAs or cooperating institutions (see sample form of APF and Instructions on using APF in Form 5). During TA preparation, TASU should identify the need of APF and assess whether the EA or cooperating institution has suffi cient capacity to complete the activity and liquidate the advance. Each advance under APF should be requested in writing and signed by the authorized representative of the EA or cooperating institution and endorsed by TASU Specialist. Subsequent advances should not be released until previous advances are fully or substantially liquidated (about 75% liquidated) if full liquidation is not possible.
39. Where the need for APF is unforeseen during TA preparation but is found necessary during implementation, the use of APF may be approved by the TASU Director after consultation with CTLA. In such case APF should be established through an agreement between ADB and the EA or cooperating institution (Form 5).
c) ADB Staff
40. TASU may approve advances that ADB staff request for payments for workshops, trainings, seminars, and conferences. For TA projects administered by RM/RO/EM, advances may be provided to RM/RO/EM staff upon the endorsement of RM/RO/EM as the TASU.
d) Resident Mission/Regional/Representative Offi ce/Extended Mission
16 To include any entity or individual entitled pursuant to an agreement or a contract with ADB to receive funds, such as relevant business entity for a nonsovereign TA.
REQUEST AND LIQUIDATION OF ADVANCE 17
Technical Assistance Disbursement Handbook
41. TASU may approve advances through RM/RO/EM to expedite fund transfer to benefi ciary. However, CTLA is solely responsible for authorizing payments under TA projects. Therefore, TASU should send a memo to CTLA requesting for payment of advance to RM/RO/EM and indicating who is responsible for the liquidation in coordination with RM/RO/EM prior to actual payment by the RM/RO/EM. This is to ensure that all payments under TA by any RM/RO/EM have been duly authorized by CTLA. In case that RM/RO/EM transfers the advance to EAs/Cooperating Institutions/others,17 the fund should be provided under APF.
42. Advances normally are liquidated through submission of supporting documentation, such as receipt, debit memo, processed check, statement of account showing amount paid, or other evidence of payment and other required documents. SOE procedure may be used when liquidating or replenishing the advances, if approved by ADB. Formats to be used for liquidating advances for training and other TA activities are in Forms 9–15. Duly accomplished and signed claim forms should be submitted to TASU for endorsement of TASU Specialist.
a) Consultant
The advance is liquidated based on the provisions of the contract.
b) EAs/Cooperating Institutions/Others17
Advances provided under APF should be liquidated within 30 days after completion of training or any other TA activities for which the advances were made. TASU should follow up liquidation if not submitted within 30 days.
c) ADB Staff
ADB staff are required to liquidate all advances under their names within 30 days after completion of the activities for which the advance was intended. The advance will be recovered from the staff’s salary and/or no further advance will be provided if liquidation is not submitted within 30 days.
17 To include any entity or individual entitled pursuant to an agreement or a contract with ADB to receive TA funds, such as relevant business entity for a nonsovereign TA.
18 REQUEST AND LIQUIDATION OF ADVANCE
6.2 Liquidation of Advance
Technical Assistance Disbursement Handbook
6.3 Refunds
REQUEST AND LIQUIDATION OF ADVANCE 19
d) Resident Mission/Regional/Representative Offi ce/Extended Mission
Advances provided to RM/RO/EM should be liquidated within 30 days after the completion of the activities unless a longer period is justifi ed. If warranted, any outstanding advance may be recovered against the monthly replenishment of the RM/RO/EM imprest accounts. Staff responsible for the liquidation should ensure timely submission of all documents in coordination with RM/RO/EM after completion of the project activity.
43. Any portion of advance unliquidated at the end of each activity should be refunded to ADB’s account, as designated, in the original currency of payment of the advance in coordination with the disbursement unit concerned in CTLA. Refunds should be made within 30 days after the completion of the activity. TASU should follow up refund of unliquidated advances after the deadline.
Technical Assistance Disbursement Handbook
7. REQUIRED SUPPORTING AND OTHER DOCUMENTATION
44. Generally, all requests for payment and liquidation of advances for TA expenditures should be supported with original documentation (unless the consultant contract stipulates acceptance of scanned copies) evidencing the date, nature, value, and recipient of the goods or services to be fi nanced out of the TA funds. Such documentation (translated in English) may include invoice, offi cial receipts, or boarding passes, etc. The supporting documents for out-of-pocket expenses should be properly labeled and cross-referenced to each expense item in the claim; otherwise, they will be returned to the claimant. For non-US payments, evidence of exchange rate(s) used (e.g., foreign exchange voucher) at the time expenditures incurred should be submitted; otherwise, ADB reserves the right to apply ADB’s book rates to the claim. For fi nal payment to consultants, the consultant must submit a certifi cate of turnover or disposal of equipment, if applicable.
45. Supporting documents may differ by nature of the payment, claimant, and types of contract (see 3.8) under TA. The required documentation varies depending on the provisions in the letter of agreement/contract except for Lump-Sum Contract and the portion of payments linked to output/milestones under Performance-based Contract, under which a fi xed amount is paid and no supporting documents are required. The detailed documentation requirements are listed under Annexes 1–3, for Claims by Consultant, Claims by EA and Cooperating Institutions and others, and Claims by ADB staff, respectively, as attached.
20
Technical Assistance Disbursement Handbook
8. CLOSING OF TA ACCOUNT
46. Upon completion of all TA activities, TASU promptly requests CTLA to close the TA account by sending a memo (Form 16).18 If TAs are exclusively or partly fi nanced by ADB-administered external funds, a copy of the memo should be sent to OCO for the correspondence. Before issuing the memo, TASU should ensure that all TA activities/transactions have been completed.
47. The requirements for closing a TA account are as follows:
• There are no further claims from the consultant, travel agency, supplier, or any other party;
• ADB has fully settled the consultant’s fi nal claim;19
• The equipment and vehicles the consultant/cooperating institution purchased were turned over to the recipient or disposed of. A certifi cate of turnover or disposal of TA equipment and vehicles (Form 17) was submitted;
• TASU transferred to the recipient the ownership of the equipment and vehicles;
• There are no outstanding advances under the TA; and• No other outstanding issues, including resident mission
suspense account.20
48. After closing the account, CTLA can no longer disburse funds from it. The canceled ADB funds will be made available for new commitments, while the balance of ADB-administered funds will be returned in accordance with the related agreement with the donor(s) that provided the external funds.
18 Ref. PAI 5.11 for closing of TA accounts.19 TASU may initiate closure of contract when consultant has failed to submit any claims
and fi le a notice to arbitrate by the required deadline as stated in the contract.20 An account used temporarily to carry unconfi rmed receipts and disbursements or
discrepancies pending their analysis and permanent classifi cation.
21
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
22 ANNEXES
ANNEX 1Page 1 of 7
Required Documentation for Claims by Consultants
General Instructions 1. Signed contract should have been submitted to ADB. 2. Duly accomplished and signed claim form (Form 3 or 4) should be submitted to TASU for endorsement of
TASU Specialist except advance request for above $10,000, which requires approval of TASU Director. 3. All supporting documents should be original (unless the contract stipulates acceptance of scanned copies)
with English translation.4. Supporting documents for out-of-pocket expenses should be properly labeled and cross-referenced to each
expense item in the claim (Forms 9, 12, 13); otherwise, they will be returned to the claimant.5. For non-US currency payment, please submit evidence of exchange rate(s) used (e.g., foreign ex change voucher) at
the time expenditures were incurred; otherwise, ADB rates will be applied.6. TASU Specialist may consult OAIS-PC to decide on the most economic means of procuring equipment
and other supplies and CTLA on modes of disbursements (direct payments or reimbursements) to avoid unnecessary tax payments.
7. Supporting documents, as required (see table below).
Type of Expense/Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
Initial Advance – Individual Consultant(Initial advance is normally to cover airfare, miscellaneous travel expenses, and per diem for the fi rst 30 days of the assignment.)
Mobilization Payment – Consulting Firm
Subsequent Advances – Individual Consultant (Succeeding Advances will be provided only when prior advances have been liquidated.)
Notice to Proceed Request from consultant Signed remittance instruction (if
not indicated in the confi rmation of acceptance)
(To be paid based on contract provision, but not more than the expenses for the fi rst 30 days of the assignment)
Notice to Proceed (To be paid based on contract
provision)
Out-of-pocket expenses (to be paid based on contract provision)
Request from consultant for advance
Detailed Cost Estimates (should include purpose of advance and the expected date of activity, duly accomplished Form 6 for Workshop and Form 7 for Non-Workshop)
Issuance of Notice to Proceed by TASU Director
Issuance of Notice to Proceed by TASU Director
Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000)
(For seminars, studies, surveys and reports, equipment, and insurance in a memo form)
REMUNERATION
- Direct Payment Duly accomplished and signed claim form (Form 3 or 4)
Consultant’s timesheets embedded in contract (Form 3-2, Time-based contract only).
Certifi cation/Endorsement of TASU Specialist that services have been satisfactorily rendered and that required reports (if any) have been submitted and acceptable (Form 1, 3 or 4)
ANNEXES 23
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
Type of Expense/Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
AIRFARE (INTERNATIONAL AND LOCAL)
(Airfare class: Restricted Business Class/ Economy)
- Reimbursement/Liquidation As required by the contract If the documents are not
specifi ed in the contract– Boarding passes or other
evidence of travel acceptable to ADB1
Receipt of purchase or other evidence of payment acceptable to ADB (not needed under QCBS contract or travel costs paid in lump-sum basis as provided in the contract)
Certifi cation/Endorsement of TASU Specialist that travel has been completed (Form 1, 3 or 4)
MISCELLANEOUS TRAVEL EXPENSES
(Payable in lump-sum basis as provided in the contract in conjunction with the round-trip international travel taken. This covers passport and visa fees, in and out expenses, medical costs, and other incidental travel expenses.)
- Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB1
Certifi cation/Endorsement of TASU Specialist that travel has been completed (Form 1, 3 or 4)
PER DIEM ALLOWANCE
(Fixed rate as provided in the contract. No per diem is paid on the day of the Consultant’s arrival in his usual place of residence/home offi ce.)
- Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB,1 or for time-based contract consultant, time sheets embedded in the contract (Form 3-2)
Certifi cation/Endorsement of TASU Specialist that services have been satisfactorily rendered and that required reports (if only) have been submitted and acceptable (Form 1, 3 or 4)
HOUSING ALLOWANCE
(Payable in lump-sum basis as provided in the contract)
- Reimbursement/Liquidation Certifi cation/Endorsement of TASU Specialist that services have been satisfactorily rendered and that required reports (if only) have been submitted and acceptable (Form 1, 3 or 4)
ANNEX 1Page 2 of 7
1 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel taken.
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
24 Annexes
ANNEX 1Page 3 of 7
Type of Expense/ Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
REPORT PREPARATION/PRODUCTION AND TRANSMISSION, COMMUNICATIONS,EXCESS BAGGAGE/UNACCOMPANIED BAGGAGE,LAND TRANSPORTATION, VEHICLE RENTAL, OTHERS
- Reimbursement/Liquidation • Official receipt or other evidence of payment
EQUIPMENT/SUPPLIES
- Advance
- Reimbursement/Liquidation
• Request for Advance• Detailed Cost Estimates
(Form 7)• Certification for Compliance of
Equipment Purchased/To be Purchased (Form 2)
• Supplier’s invoice• Official receipt or other
evidence of payment • Certification for Compliance of
Equipment Purchased/To be Purchased (Form 2)
• Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000)2
• Endorsement of TASU Specialist with certification that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf ) were complied with
(For remote areas where few suppliers are available, quotation from the one or two quotations from a local supplier and, if practical, to obtain additional quotations from the capital or a regional city may be allowed.)
• Endorsement of TASU Specialist with certification that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf ) were complied with
(For remote areas where few suppliers are available, quotation from the one or two quotations from a local supplier and, if practical, to obtain additional quotations from the capital or a regional city may be allowed.)
SURVEYS
- Advance • Request for Advance • Detailed Cost Estimate (Form 7)
• Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000)2
• Endorsement of COSO Specialist for research staff fee above $900/month
2 If the consulting firm’s contract specifies the advance provision, TASU Specialist may endorse the advance request up to the amount specified in the contract.
ANNEXES 25
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
Type of Expense/Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
SURVEYS
- Reimbursement/Liquidation Offi cial receipt or other evidence of payment
Duly accomplished and signed forms (Forms 12–13)
Endorsement of COSO Specialist for research staff fee above $900/month
OFFICE OPERATIONS
- Reimbursement/Liquidation
Such as- Rentals- Utilities (water/electricity/
telephone)- Offi ce supplies- Offi ce maintenance and
repairs- Local support staff
Offi cial receipt or other evidence of payment
Endorsement of COSO Specialist for Salaries of support staff/sub-consultants above $900/month
MISCELLANEOUS TA ADMINISTRATION COSTS
- Reimbursement/Liquidation
Such as- Interpretation costs- Translation costs
Acknowledgment receipt or other evidence of payment
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Advance Request for Advance Detailed Cost Estimate
(Form 6)
Approval of Detailed Cost Estimate by TASU Specialist up to $10,000 (TASU Director for above $10,000)3
TASU Specialist to provide rate to be given by consultant to resource person and participants in accordance with the following:
Resource person
(For per diem and subsistence allowance, not more than ADB Consultant Rate as indicated in ADB intranet, COSO, Consulting Services, Reference Documents that are updated regularly.)
Participants
(For per diem and subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is updated from time to time.)
ANNEX 1Page 4 of 7
3 If the consulting fi rm’s contract specifi es the advance provision, TASU Specialist may endorse the advance request up to the amount specifi ed in the contract.
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
26 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation Duly accomplished and signed forms (Forms 9–11)
Attendance Sheet duly signed by participant
For general guidance, subsistence allowance is
1. Staying in hotel- less 20%, if breakfast is provided- less 30%, if lunch is provided- less 30%, if dinner is provided- 20% for incidental expenses
2. Not staying in hotel for local participants- 20% for incidental expenses only
A. Resource Person
1. Honorarium
- Reimbursement/Liquidation
2. Airfare – Business Class
- Reimbursement/Liquidation
3. Miscellaneous Travel Expenses(Payable in lump-sum basis in conjunction with the round-trip international travel taken)
- Reimbursement/Liquidation
Acknowledgment receipt or other evidence of payment
Boarding passes or other evidence of travel acceptable to ADB4
Receipt of purchase or other evidence of payment acceptable to ADB
Boarding passes or other evidence of travel acceptable to ADB4
Acknowledgment receipt or other evidence of payment
Invitation letter signed by TASU Director
COSO’s endorsement of Resource Person Honorarium (Form 8). For honorarium daily rate exceeding the reference range specifi ed in PAI2.03E
4. Per Diem(Normally incorporated or lumped with honorarium. Fixed rate as per Letter of Invitation)
(To be paid based on the cost estimate as shown in the invitation letter)
ANNEX 1Page 5 of 7
4 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable for other evidence of travel.
ANNEXES 27
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
Type of Expense/Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation(If separate from honorarium)
B. Participants
1. Airfare (International and Local) – Economy Class5
- Reimbursement/Liquidation
2. Miscellaneous Travel Expenses(Payable in lump-sum basis in conjunction with the round-trip international travel taken)
- Reimbursement/Liquidation
3. Per Diem
3-1. Hotel Accommodation
- Reimbursement/Liquidation
Acknowledgment receipt, if separate from honorarium
Attendance Sheet duly signed by participants
Boarding passes or other evidence of travel acceptable to ADB6
Receipt of purchase or other evidence of payment acceptable to ADB
Boarding passes or other evidence of travel acceptable to ADB6
Acknowledgment receipt or other evidence of payment
Hotel bills or invoices Offi cial receipt or other
evidence of payment
TASU Specialist to provide rate to be given by consultant to resource person
(For per diem and subsistence allowance, not more than ADB Consultant Rates as indicated in ADB intranet, COSO, Consulting Services, Reference Documents that are updated regularly.)
TASU Specialist to provide rate to be given by consultant to participants
(For per diem and subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is to be updated from time to time.)
ANNEX 1Page 6 of 7
5 On an exceptional basis, restricted business class may be provided to high-ranking government offi cials (director general and above) as approved by TASU Director.
6 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel.
Technical Assistance Disbursement Handbook
Required Documentation for Claims By Consultants
28 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from Consultants
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
3-2. Subsistence Allowance
- Reimbursement/Liquidation
C. Venue and Equipment Rental
- Reimbursement/Liquidation
D. Other Expenses
Such as- Land transportation/In-city
transport- Communication/translation- Seminar materials- Group pictures
Entertainment/tours/souvenirs/gifts are not allowed
- Reimbursement/Liquidation
Acknowledgment receipt from participants
Offi cial receipt or other evidence of payment
Offi cial receipt or other evidence of payment
TASU Specialist to provide rate to consultant
(For subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is to be updated from time to time.) For general guidance, subsistence allowance is
1. Staying in hotel- less 20%, if breakfast is provided- less 30%, if lunch is provided- less 30%, if dinner is provided- 20% for incidental expenses
2. Not staying in hotel for local participants- 20% for incidental expenses only
TASU Specialist may provide lump-sum payment provision for land transportation/in-city transport expenses, but not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 6
ANNEX 1Page 7 of 7
Technical Assistance Disbursement Handbook
ANNEXES 29
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
General Instructions 1. Signed Letter of Agreement should have been submitted to ADB. 2. Advance payments should be provided under the Advance Payment Facility (APF).3. Duly accomplished and signed claim should be submitted for endorsement of TASU Specialist. 4. All supporting documents should be original with English translation.5. Supporting documents for out of pocket expenses should be properly labeled and cross-referenced to
each expense item in the claim (Forms 9, 12, 13); otherwise, they will be returned to the claimant.6. For non-US currency payment, please submit evidence of exchange rate(s) used (e.g., foreign exchange
voucher) at the time expenditures were incurred; otherwise, ADB rates will be applied.7. TASU Specialist may consult OAIS-PC to decide on the most economic means of procuring equipment
and other supplies and CTLA on modes of disbursements (direct payments or reimbursements) to avoid unnecessary tax payments.
8. Supporting documents, as required (see table below).
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
-Advance (Succeeding Advances will be provided only when prior advances have been liquidated.)
Request from EA Signed Advance Payment
Facility (Form 5) Detailed Cost Estimates
(should include purpose of advance and the expected date of activity, duly accomplished Form 6 for Workshop and Form 7 for Non-Workshop)
TASU Director approval for establishment of APF
PROFESSIONAL FEES
- Reimbursement/Liquidation
Claim from EA Invoice Acknowledgment receipt or
other evidence of payment
Certifi cation/Endorsement of TASU Specialist that services have been satisfactorily rendered and that required reports (if any) have been submitted and acceptable (Form 1)
REPORT PREPARATION/PRODUCTION AND TRANSMISSION, COMMUNICATIONS,LAND TRANSPORTATION, VEHICLE RENTAL, OTHERS
- Reimbursement/Liquidation Offi cial receipt or other evidence of payment
ANNEX 2Page 1 of 7
Technical Assistance Disbursement Handbook
30 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
EQUIPMENT/SUPPLIES
- Advance1 Request for Advance Detailed Cost Estimates
(Form 7) Certifi cation for Compliance of
Equipment Purchased/To be purchased (Form 2)
Endorsement of TASU Specialist
Endorsement of TASU Specialist with certifi cation that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines were complied with (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf)
(For remote areas where few suppliers are available, quotation from the capital city or one or two quotations from a local supplier may be allowed.)
- Direct Payment to Supplier Supplier’s invoice Certifi cation for Compliance
of Equipment Purchased/To be purchased (Form 2)
Endorsement of TASU Specialist with certifi cation that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines were complied with (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf)
(For remote areas where few suppliers are available, quotation from the capital city or one or two quotations from a local supplier may be allowed.)
- Reimbursement/Liquidation Supplier’s invoice Offi cial receipt or other
evidence of payment Certifi cation for Compliance
of Equipment Purchased/To be purchased (Form 2)
Endorsement of TASU Specialist with certifi cation that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines were complied with (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf)
(For remote areas where few suppliers are available, quotation from the capital city or one or two quotations from a local supplier may be allowed.)
ANNEX 2Page 2 of 7
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
1 APF should be established in advance.
Technical Assistance Disbursement Handbook
ANNEXES 31
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
SURVEYS
- Advance2
- Reimbursement/Liquidation
Request for Advance Detailed Cost Estimates (Form 7)
Offi cial receipt or other evidence of payment
Duly accomplished and signed forms (Forms 12–13)
Endorsement of TASU Specialist Endorsement of COSO Specialist
for research staff fee above $900/month
Endorsement of COSO Specialist for research staff fee above $900/month
OFFICE OPERATIONS
- Reimbursement/Liquidation
Such as- Rentals- Utilities (water/electricity/
telephone)- Offi ce supplies- Offi ce maintenance and
repairs- Local support staff
Offi cial receipt or other evidence of payment
Endorsement of COSO Specialist (only for monthly salary over $900)
MISCELLANEOUS TA ADMINISTRATION COSTS
- Reimbursement/Liquidation
Such as- Interpretation costs- Translation costs
Acknowledgment receipt or other evidence of payment
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Advance2 Request for Advance Detailed Cost Estimates
(Form 6)
Endorsement of TASU Specialist TASU Specialist to provide rate to
be given by EA to resource person and participants in accordance with the following:
ANNEX 2Page 3 of 7
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
2 APF should be established in advance.
Technical Assistance Disbursement Handbook
32 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
Resource person
(For per diem and subsistence allowance not more than ADB Consultant Rate as indicated in ADB intranet, COSO, Consulting Services, Reference Documents that are updated regularly.)
Participants
(For per diem and subsistence allowance not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is updated from time to time.)For general guidance, subsistence allowance is
1. Staying in hotel- less 20%, if breakfast is provided- less 30%, if lunch is provided- less 30%, if dinner is provided- 20% for incidental expenses
2. Not staying in hotel- 20% for incidental expenses only
- Reimbursement/Liquidation Duly accomplished Forms 9–11 (Liquidation of Advance Form-For Workshops)
Attendance Sheet duly signed by participants
A. Resource Person
1. Honorarium
- Direct Payment to Resource Person
- Reimbursement/Liquidation
2. Airfare – Business Class
- Direct Payment to Travel Agency (in case of advance payment)
Request from EA
Acknowledgment receipt or other evidence of payment
Request from EA Invoice from travel agency
COSO’s endorsement of Resource Person Honorarium (Form 8, For honorarium daily rate exceeding the reference range specifi ed in PAI 2.03 E)
ANNEX 2Page 4 of 7
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
Technical Assistance Disbursement Handbook
ANNEXES 33
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation
3. Miscellaneous Travel Expenses(Payable in lump-sum basis in conjunction with the round-trip international travel taken)
Boarding passes or other evidence of travel acceptable to ADB3
Receipt of purchase or other evidence of payment acceptable to ADB
- Reimbursement/Liquidation
4. Per Diem (Normally incorporated or lumped with honorarium. Fixed rate as per Letter of Invitation)
- Reimbursement/Liquidation
B. Participants
1. Airfare – Economy Class4
- Direct Payment to Travel Agency (in case of advance payment)
Boarding passes or other evidence of travel acceptable to ADB3
Acknowledgment receipt or other evidence of payment
Acknowledgment receipt, if separate from honorarium
Attendance Sheet duly signed by participants
Request from EA Invoice from travel agency
TASU Specialist to provide rate to be given by EA to resource person
(For per diem and subsistence allowance not more than ADB Consultant Rates as indicated in ADB intranet, COSO, Consulting Services, Reference Documents that are updated regularly.)
ANNEX 2Page 5 of 7
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
3 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel.
4 On an exceptional basis, restricted business class may be provided to high-ranking government offi cials (director general and above) as approved by TASU Director.
Technical Assistance Disbursement Handbook
34 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation
2. Miscellaneous Travel Expenses(Payable in lump-sum basis in conjunction with the round-trip international travel taken)
- Reimbursement/Liquidation
Boarding passes or other evidence of travel acceptable to ADB5
Receipt of purchase or other evidence of payment acceptable to ADB
Boarding passes or other evidence of travel acceptable to ADB5
Acknowledgment receipt or other evidence of payment
3. Per Diem TASU Specialist to provide rate to be given by EA to participants
(For per diem and subsistence allowance not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is to be updated from time to time.)
3-1. Hotel Accommodation
- Direct Payment to Hotel
- Reimbursement/Liquidation
Request from EA Hotel bills or invoices
Hotel bills or invoices Offi cial receipt or other
evidence of payment
ANNEX 2Page 6 of 7
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
5 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel.
Technical Assistance Disbursement Handbook
ANNEXES 35
ANNEX 2Page 7 of 7
Required Documentation for Claims by Executing Agencies/Cooperating Institutions/Others
Type of Expense/Disbursement Procedure
Required Supporting Document from Executing Agencies/Cooperating Institutions
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
3-2. Subsistence Allowance
- Reimbursement/Liquidation Acknowledgment receipt from participants
TASU Specialist to provide rate to be given by EA to participants
(For subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is to be updated from time to time.) For general guidance, subsistence allowance is
1. Staying in hotel- less 20%, if breakfast is provided- less 30%, if lunch is provided- less 30%, if dinner is provided- 20% for incidental expenses
2. Not staying in hotel- 20% for incidental expenses only
C. Venue and Equipment Rental
- Direct Payment to Service Provider
- Reimbursement/Liquidation
Request from EA Invoice
Offi cial receipt or other evidence of payment
D. Other Expenses
Such as: - Land transportation/
In-city transport- Communication/Translation- Seminar materials- Group pictures
TASU Specialist may provide lump-sum payment provision for land transportation/in-city transport expenses but not more than ADB staff rates in reference to Administrative Order No. 4.01, Appendix 6
Entertainment/tours/souvenirs/gifts are not allowed
- Reimbursement/Liquidation Offi cial receipt or other evidence of payment
Technical Assistance Disbursement Handbook
36 ANNEXES
Required Documentation for Claims by ADB Staff
General Instructions 1. A memo request for payment by TASU Specialist should be submitted to CTLA except advance request for
above $10,000, which requires endorsement of TASU Director. 2. All supporting documents should be original with English translation.3. Supporting documents for out of pocket expenses should be properly labeled and cross-referenced to each
expense item in the claim; otherwise (Forms 9, 12,13), they will be returned to the claimant.4. For non-US currency payment, please submit evidence of exchange rate(s) used (e.g., foreign exchange
voucher) at the time expenditures were incurred; otherwise, ADB rates will be applied.5. TASU Specialist may consult OAIS-PC to decide on the most economic means of procuring equipment
and other supplies and CTLA on modes of disbursements (direct payments or reimbursements) to avoid unnecessary tax payments.
6. Supporting documents, as required (see table below).
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
ADB STAFF/RESIDENT MISSIONS, REPRESENTATIVE/REGIONAL OFFICES
- Advance to ADB Staff
- Advance to Resident Mission, Representative/Regional Offi ce
Detailed Cost Estimates (should include purpose of advance and the expected date of activity, duly accomplished Form 6 for Workshop and Form 7 for Non-Workshop)
Detailed Cost Estimates (should include purpose of advance and the expected date of activity, duly accomplished Form 6 for Workshop and Form 7 for Non-Workshop)
Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000) in a memo form
Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000) in a memo form (should include person who will be responsible for the liquidation)
REPORT PREPARATION/PRODUCTION AND TRANSMISSION, COMMUNICATIONS
- Direct Payment to Service Provider
- Reimbursement/Liquidation
Invoice from Service Provider
Offi cial receipt or other evidence of payment
EQUIPMENT/SUPPLIES
- Advance Request for Advance Detailed Cost Estimates
(Form 7)
Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000)
ANNEX 3Page 1 of 7
ANNEXES 37
Technical Assistance Disbursement Handbook
Required Documentation for Claims by ADB Staff
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
EQUIPMENT/SUPPLIES
- Direct Payment to Supplier
- Reimbursement/Liquidation
Certifi cation for Compliance of Equipment Purchased/To be Purchased (Form 2)
Supplier’s invoice Certifi cation for Compliance of
Equipment Purchased/To be Purchased (Form 2)
Supplier’s invoice Offi cial receipt or other
evidence of payment Certifi cation for Compliance of
Equipment Purchased/To be Purchased (Form 2)
Endorsement of TASU Specialist with certifi cation that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines were complied (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf )
(For remote areas where few suppliers are available, quotation from the capital city or one or two quotations from a local supplier may be allowed.)
Endorsement of TASU Specialist with certifi cation that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines were complied with (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf )
(For remote areas where few suppliers are available, quotation from the capital city or one or two quotations from a local supplier may be allowed.)
Endorsement of TASU Specialist with certifi cation that at least three (3) formal quotations from suppliers were submitted and ADB’s Procurement Guidelines were complied with (www.adb.org/Documents/Guidelines/Procurement/Guidelines-Procurement.pdf )
(For remote areas where few suppliers are available, quotation from the capital city or one or two quotations from a local supplier may be allowed.)
ANNEX 3Page 2 of 7
Technical Assistance Disbursement Handbook
38 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
SURVEY
- Advance
- Reimbursement/Liquidation
Request for Advance Detailed Cost Estimates
(Form 7)
Offi cial receipt or other evidence of payment
Duly accomplished and signed forms (Forms 12–13)
Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000)
Endorsement of COSO Specialist for research staff fee above $900/month
Endorsement of COSO Specialist for research staff fee above$900/month
MISCELLANEOUS TA ADMINISTRATION COSTS
Such as- Interpretation costs- Translation costs
- Direct Payment to Service Provider
- Reimbursement/Liquidation
Billing from service provider
Offi cial receipt or other evidence of payment
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Advance Request for Advance Detailed Cost Estimates
(Form 6)
Approval of TASU Specialist up to $10,000 (TASU Director for above $10,000)
TASU Specialist to provide rate to be given to resource person and participants in accordance with the following:
Resource person (For per diem and subsistence allowance, not more than ADB Consultant Rate as indicated in ADB intranet, COSO, Consulting Services, Reference Documents that are updated regularly.)
Participants(For per diem and subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is updated from time to time.)
ANNEX 3Page 3 of 7
Required Documentation for Claims by ADB Staff
ANNEXES 39
Technical Assistance Disbursement Handbook
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
For general guidance, subsistence allowance is
1. Staying in hotel- less 20%, if breakfast is provided- less 30%, if lunch is provided- less 30%, if dinner is provided- 20% for incidental expenses
2. Not staying in hotel- 20% for incidental expenses only
- Reimbursement/Liquidation
A. Resource Person
1. Honorarium
- Direct Payment to Resource Person
- Reimbursement/Liquidation
2. Airfare – Business Class
- Direct Payment to Travel Agency (in case of advance payment)
Duly accomplished Form 9 (Liquidation of Advance Form-For Workshops)
Attendance Sheet duly signed by participants
Invitation letter
Acknowledgment receipt or other evidence of payment
Invitation letter
Invoice from travel agency
COSO’s endorsement of resource person honorarium (Form 8, For honorarium daily rate exceeding the reference range specifi ed by PAI 2.03 E)
Endorsement of TASU Specialist if airfare is to be paid to a third party other than the ADB in-house travel agency
For payment of airfare with Prepaid Travel Arrangement (PTA) to ADB in-house travel agency:
- invoice should always be accompanied by an approved Travel Request Authorization (TRA)
- TASU staff should confi rm to CTLA that PTA has been utilized
ANNEX 3Page 4 of 7
Required Documentation for Claims by ADB Staff
Technical Assistance Disbursement Handbook
40 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation Boarding passes or other evidence of travel1
Receipt of purchase or other evidence of payment
3. Miscellaneous Travel Expenses(Payable in lump-sum basis in conjunction with the round-trip international travel taken)
- Reimbursement/Liquidation Boarding passes or other evidence of travel1
Acknowledgment receipt or other evidence of payment
4. Per Diem (Normally incorporated or lumped with honorarium. Fixed rate as per Letter of Invitation)
- Reimbursement/Liquidation
B. Participants
1. Airfare – Economy Class2
- Direct Payment to Travel Agency (in case of advance payment)
Acknowledgment receipt, if separate from honorarium
Attendance Sheet duly signed by participants
Invoice from travel agency
TASU Specialist to provide rate to resource person
(For per diem and subsistence allowance not more than ADB Consultant Rates)
Endorsement of TASU Specialist if airfare is to be paid to a third party other than the ADB in-house travel agency
For payment of airfare with Prepaid Travel Arrangement (PTA) to ADB in-house travel agency:– invoice should always be
accompanied by an approved Travel Request Authorization (TRA)
– TASU staff should confi rm to CTLA that PTA has been utilized1
1 Relevant pages of passport showing the arrival and depature dates or hotel receipts may be acceptable as other evidenceof travel.
2 On an exceptional basis, restricted business class may be provided to high-ranking government offi cials (director general and above) as approved by TASU Director.
ANNEX 3Page 5 of 7
Required Documentation for Claims by ADB Staff
ANNEXES 41
Technical Assistance Disbursement Handbook
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation Boarding passes or other evidence of travel3
Receipt of purchase or other evidence of payment
2. Miscellaneous Travel Expenses
(Payable in lump-sum basis in conjunction with the round-trip international travel taken)
- Reimbursement/Liquidation Boarding passes or other evidence of travel3
Acknowledgment receipt or other evidence of payment
3. Per Diem TASU Specialist to provide rate to participants
(For per diem and subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is to be updated from time to time.)
3-1. Hotel Accommodation
- Direct Payment to Hotel
- Reimbursement/Liquidation
Hotel bills or invoices
Hotel bills or invoices Offi cial receipt or other
evidence of payment
3-2. Subsistence Allowance TASU Specialist to provide rate to participants
(For subsistence allowance, not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 5, which is to be updated from time to time.)
ANNEX 3Page 6 of 7
Required Documentation for Claims by ADB Staff
1
3 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel.
Technical Assistance Disbursement Handbook
42 ANNEXES
Type of Expense/Disbursement Procedure
Required Supporting Document from ADB Staff
Required Action byTASU/COSO
WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES
- Reimbursement/Liquidation Acknowledgment receipt from participants
For general guidance, subsistence allowance is
1. Staying in hotel- less 20%, if breakfast is provided- less 30%, if lunch is provided- less 30%, if dinner is provided- 20% for incidental expenses
2. Not staying in hotel- 20% for incidental expenses only
C. Venue and Equipment Rental
- Direct Payment to Service Provider
Invoice
- Reimbursement/Liquidation
D. Other Expenses
Such as- Land transportation/ In-city
transport- Communication/Translation- Seminar materials- Group pictures
Entertainment/tours/ souvenirs/gifts are not normally allowed
- Reimbursement/Liquidation
Offi cial receipt or other evidence of payment
Offi cial receipt or other evidence of payment
TASU Specialist may provide lump-sum payment provision for land transportation/in-city transport expenses, but not more than ADB Staff Rates in reference to Administrative Order No. 4.01, Appendix 6
Use of TA fund by ADB staff for entertainment/tour/souvenirs/gifts may be allowed if such expenditures constitute an integral part of the project, and are provided for in the TA paper. If such expenditures are not provided for in the TA paper, TASU must send a request to allow such expenditures, for joint approval by the TASU’s department head and Controller.
ANNEX 3Page 7 of 7
Required Documentation for Claims by ADB Staff
FORM 1 CERTIFICATION FORM FOR USER DIVISION 43
ADB Form No. 689/01 Revised April 2010
CONTROLLER'S DEPARTMENT
Loan Administration Division Form for Consultation of User Division
Date To : TASU Specialist From : Financial Control Specialist, CTLA Subject : TA No. :
Consultant Name, COSO/_______
PART A : Certification of Consultant Services Rendered/ OPE Eligibility The consultant/consulting firm has submitted the billing for services rendered for the period ____________ to ____________. Kindly respond within five (5) days from the date of this memorandum should there be any reasons for withholding payment of the claim. PART B : Approval/Endorsement of Discrepancies The consultant/consulting firm’s billing or part hereof has been withheld for payment pending your approval/endorsement of the items and amounts listed on page 2 of this memorandum. Please note that where the amounts being withheld for approval/endorsement represents part of the billing, the remainder of the billing is being processed for payment in accordance with the provisions of the contract. Amounts withheld pending clarification or further substantiation shall, if approved, be adjusted in subsequent billings. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - PLEASE DO NOT TEAR OFF- - - - - - - - - - - - - - - - - - - - - -- - -
USER DIVISION/COSO APPROVAL/ENDORSEMENT1 Date: To : Financial Control Specialist, CTLA-__ From : PART A
We confirm that the consultant/consulting firm has rendered services according to the provisions of the contract. Please withhold payment to the consultant/consulting firm for the period ____________ to ________________ until further notification.
Report received and approved by ADB on ___________________________. PART B We approve/endorse for payment the excess cost. Please withhold payment of the excess cost. Please disallow payment of the excess cost. Others (Please specify) __________________________________________________ 1 If necessary, CTLA should forward to COSO for Approval/Endorsement
Technical Assistance Disbursement Handbook
Technical Assistance Disbursement Handbook
44 FORM 2 CERTIFICATION FOR COMPLIANCE OF EQUIPMENT PURCHASED/TO BE PURCHASED
Certification for Compliance of Equipment Purchased/To be Purchased
Date: ___________________
To: Controller’s Department, Loan Administration Division
TA. No._____ – Country: TA Title__________________
With reference to our endorsement for advance / reimbursement / liquidation of equipment cost, we certify the following: Quotations of equipment obtained from at least three (3) suppliers
ADB Procurement Guidelines were followed List of equipment to be purchased with corresponding prices as follows:
Equipment Supplier's Nationality
Origin of Goods
Unit Price Quantity Total Cost
1 2 3 4
_______________________________ Printed Name and Signature TASU Specialist: ___________ Division: ________________________ Department: _____________________
Technical Assistance Disbursement Handbook
FORM 3 REQUEST FOR PAYMENT TO INDIVIDUAL CONSULTANT/NON-ADB STAFF 45
Requ
est f
or P
aym
ent t
o In
divid
ual C
onsu
ltant
/Non
-ADB
Sta
ff L
og N
o.(F
or A
DB
use
onl
y)
Nam
e of
Con
sulta
nt C
onsu
lting
Firm
(if a
pplic
able
) C
ontra
ct N
o.
Con
sulta
nt's
/Con
sulti
ng F
irm's
Com
plet
e A
ddre
ss T
elep
hone
No.
Fax
/E-m
ail A
ddre
ss
Pro
ject
/TA
Num
ber a
nd N
ame
Invo
ice
No.
(if
appl
icab
le)
Invo
ice
Dat
e (D
D/M
M/Y
YY
Y)
Supp
ortin
g(F
or A
DB
use
onl
y)R
efer
ence
No.
Tot
al R
emun
erat
ion
Tot
al P
er D
iem
Supp
ortin
g(F
or A
DB
use
onl
y)R
ef. N
o.
Not
es:
Tot
al A
irfar
e C
laim
ed
a.
Ple
ase
settl
e yo
ur p
revi
ous
trave
l adv
ance
s, if
any
, to
avoi
d de
lay
in p
aym
ent o
f thi
s cl
aim
. A
dd:
Out
-of-P
ocke
t Exp
ense
s (a
s pe
r con
tract
)
b.
All
clai
ms
shou
ld b
e in
acc
orda
nce
with
the
cont
ract
pro
visi
ons.
c.
Rem
arks
/"Oth
er E
xpen
se It
ems"
to b
e cl
aim
ed:
Sup
porti
ng R
ef.N
o.
Oth
ers
(as
show
n un
der "
Not
es c
", le
ft co
lum
n)
Ded
uct:
Adv
ance
s, if
app
licab
le
Med
ical
insu
ranc
e, e
tc. (
as c
ompu
ted
by A
DB
)
Tot
al A
mou
nt C
laim
edA
DB
For
m N
o. 2
02/0
7 P
age
1 of
2R
evis
ed A
pril
2010
Not A
ppro
ved
Appr
oved
Am
ount
Pai
d in
Orig
inal
Cur
renc
yR
oute
Tak
en (i
f diff
eren
t fro
m ro
ute
as in
con
tract
)R
oute
as
in C
ontra
ct
Dai
ly R
ate
% o
f
INTE
RN
ATIO
NA
L AN
D D
OM
ESTI
C T
RA
VEL
(Ple
ase
do n
ot c
laim
for t
icke
ts p
aid
by A
DB
)
City
Dai
ly/M
onth
lyR
ate
Am
ount
Cla
imed
Appr
oved
Cla
imed
From
Perio
dPe
r Die
m R
ate
Rem
uner
atio
n R
ate
REM
UN
ERAT
ION
/PER
DIE
M F
OR
SER
VIC
ES R
END
ERED
(Fo
r eac
h pe
riod
belo
w, i
ndic
ate
eith
er y
our a
gree
d re
mun
erat
ion
or p
er d
iem
)
ToN
o. o
fN
o. o
f Day
s/Lu
mp
Sum
and
Am
ount
Mon
ths
Day
sLu
mp
Sum
Not A
ppro
ved
Exc
hang
e R
ate/
US
$
Cur
renc
y
Inst
ruct
ions
:1.
Typ
e or
prin
t you
r ent
ries
clea
rly. F
ailu
re to
com
plet
e th
e fo
rm in
all
resp
ect m
ay re
sult
in d
elay
of p
aym
ent.
2. S
ubm
it th
e co
mpl
eted
form
with
sup
porti
ng d
ocum
ents
(i.e
., bo
ardi
ng p
asse
s, re
ceip
ts a
nd p
roof
of e
xcha
nge
rate
in a
ccor
danc
e w
ith th
e co
ntra
ct p
rovi
sion
s an
d Te
chni
cal A
ssis
tanc
e D
isbu
rsem
ent H
andb
ook,
http
://w
ww
.adb
.org
/doc
umen
ts/h
andb
ooks
/tadi
sbur
sem
ent/d
efau
lt.as
p) i
ndic
atin
g th
e Su
ppor
ting
Ref
No.
to
the
Hiri
ng D
epar
tmen
t/Offi
ce fo
r cer
tific
atio
n.
Technical Assistance Disbursement Handbook
46 FORM 3 REQUEST FOR PAYMENT TO INDIVIDUAL CONSULTANTS/NON-ADB STAFF (CONTINUED)
(P
leas
e us
e sp
aces
bel
ow 2
for a
ny c
omm
ent r
elat
ing
to th
is c
ertif
icat
ion.
)
1. I
certi
fy th
at th
e in
form
atio
n pr
ovid
ed h
erei
n an
d th
e am
ount
bei
ng c
laim
ed a
re c
orre
ct.
1.
The
serv
ices
hav
e be
en p
erfo
rmed
sat
isfa
ctor
ily.
Yes
No
2. I
certi
fy th
at I
am n
ot o
n th
e sa
nctio
n lis
ts o
f AD
B, A
frica
n D
evel
opm
ent B
ank,
2.
Out
-of-p
ocke
t exp
ense
s/O
ther
s (n
ote
C) a
re e
ndor
sed
Yes
No
E
urop
ean
Bank
for
Rec
onst
ruct
ion
and
Dev
elop
men
t, In
ter-
Am
eric
an D
evel
opm
ent B
ank
3.
The
wor
k un
der t
he c
ontra
ct h
as b
een
com
plet
ed.
Yes
No
o
r the
Wor
ld B
ank.
4.
I cer
tify
that
the
cons
ulta
nt is
not
on
the
sanc
tion
lists
of A
DB
, Afri
can
Dev
elop
men
t Ban
k, E
urop
ean
Ban
k
3. T
his
clai
m is
last
und
er th
e co
ntra
ct:
Yes
No
for R
econ
stru
ctio
n an
d D
evel
opm
ent,
Inte
r-A
mer
ican
Dev
elop
men
t Ban
k or
the
Wor
ld B
ank.
Nam
e an
d S
igna
ture
Sig
natu
re o
f Con
sulta
nt:
Dat
e: o
f App
rovi
ng A
utho
rity:
Dat
e:
Ple
ase
com
plet
e th
e fo
llow
ing
info
rmat
ion,
if n
ot e
arlie
r pro
vide
d to
AD
B:
Ben
efic
iary
Ban
k N
ame
Cor
resp
onde
nt B
ank
Nam
e, if
app
licab
le
Com
plet
e B
ank
Add
ress
Com
plet
e B
ank
Add
ress
Acc
ount
Nam
e A
ccou
nt N
o. B
enef
icia
ry B
ank'
s Ac
coun
t with
Cor
resp
onde
nt B
ank,
if a
ny
Cur
renc
y of
Acc
ount
(e.g
., U
S$, U
K P
ound
, etc
.) C
urre
ncy
of A
ccou
nt (e
.g.,
US$
, UK
Pou
nd, e
tc.)
SW
IFT/
BIC
Cod
e R
outin
g/S
ort C
ode
SW
IFT/
BIC
Cod
e R
outin
g/S
ort C
ode
Sig
natu
re o
f Con
sulta
nt:
Dat
e:
(P
leas
e us
e th
is p
ortio
n fo
r any
com
men
ts/e
xpla
nato
ry n
otes
. Use
a s
epar
ate
shee
t if s
pace
is n
ot e
noug
h.)
Sig
natu
re o
f App
rovi
ng A
utho
rity:
Dat
e:
Pre
pare
d by
: C
heck
ed b
y: A
ppro
ved
by:
AD
B F
orm
No.
202
/07
Pag
e 2
of 2
Rev
ised
Apr
il 20
10
FOR
USE
BY
THE
HIR
ING
DEP
AR
TMEN
T/O
FFIC
E
CO
NSU
LTA
NT'
S A
CC
OU
NT
INFO
RM
ATIO
N
FOR
USE
BY
THE
HIR
ING
DEP
AR
TMEN
T/O
FFIC
E
CO
NSU
LTA
NT'
S C
ERTI
FIC
ATIO
N
Technical Assistance Disbursement Handbook
Asian Development Bank
INSTRUCTIONS TO CONSULTANTS (FIRMS AND INDIVIDUALS)
ON SUBMISSION OF CLAIMS
1. Billing of Claims
(i) Claims must be submitted by using the prescribed forms provided by ADB. Request for Payment to Individual Consultants/Non-ADB Staff (Form 3), Consultant’s Timesheet (for Individual Consultants) (Form 3–2) and Monthly Statement of Consultant Inputs (for Consulting Firms) (Form 4). Both forms are available at the ADB website www.adb.org/consulting/contract-adm.asp Documents on Consulting Services.
(ii) Original claims, as well as required supporting documents, should be sent directly to
(Project Specialist, Division/Offi ce, Department) Asian Development Bank P.O. Box 789 0980 Manila, Philippines
For technical assistance (TA) administered by Resident/Regional Missions/Representative Offi ces/Extended Missions (RMs/ROs/EMs), the claims should be sent directly to the Country Director/Project Specialist concerned.
(iii) Please read the instructions on the claim forms carefully before completing them. Please ensure that all claims are within the contract’s Cost Estimate and requirements stated in the footnotes are complied with.
(iv) Claims for remuneration and out-of-pocket expenses covering the same period should be submitted together. For consulting fi rms, the remuneration and out-of pocket expenses of the team should be on one claim form and not separate for each team member.
(v) Except as otherwise provided in the contract, claims should be submitted regularly on a monthly basis. Accumulated billing covering multiple months may cause delay in payment.
(vi) Claims relating to fi nal billings should be clearly indicated in the claim form and a “Certifi cate of Turnover/Disposal of TA Equipment and Vehicles” (in case equipment or vehicles was procured by the consultant) should be attached in the fi nal claim.
FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS 47
Technical Assistance Disbursement Handbook
2. Ineligible Expenditures or Expenditures Not Provided For in the Contract
(i) All expenditures incurred should be processed and paid in accordance with the provisions of the contract.
(ii) If part of the billing is in dispute due to ineligibility of expenditures or expenditures not provided for in the contract, this part would be disallowed or withheld and payment may be made upon issuance of contract variation.
(iii) The following claims require proof of prior ADB approval:
(a) Additional fi eld and/or home offi ce services of any team member over and above those agreed in the contract;
(b) Services of experts not included in the contract;
(c) Out-of-pocket expenses that exceed the relevant budget line item;
(d) Out-of-pocket expenses not included in the contract; and
(e) Items that need to be paid out of contingencies.
(iv) Before incurring the expenses, consultants should obtain prior approval by
(a) submitting to Technical Assistance Supervising Unit (TASU) a request listing each proposed items;
(b) providing justifi cation(s) for changes to each of the items listed; and
(c) providing information on how such additional costs are to be funded.
3. Signature
All billings should be signed by the consultant, in the case of individual consultant, or the authorized representative of the consulting fi rm.
4. Supporting Documents
All out-of-pocket expenses are paid based on actual costs supported with documents acceptable to ADB (see Required Documentation 1) unless the contract provides otherwise.
48 FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS (CONTINUED)
Technical Assistance Disbursement Handbook
FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS (CONTINUED) 49
5. Payment Instructions
Payments shall be made in the currency(ies) and mode specifi ed in the contract/agreement or as requested, if not governed by a contract/agreement. Payments may be made either by bank transfer or check. To ensure prompt and secured payment, payment instructions should provide
a. Detail of Benefi ciary
• Full name and address of payee for proper identifi cation of payment• Full name and address of the payee’s bank, which may include a banker/branch
designation• Payee’s account number (the International Bank Account Number (IBAN) in case
of Euro payments to anywhere in Europe. IBAN provided should have no spaces in between characters)
b. Benefi ciary Bank Detail
Currency Requirement AlternativeUSD SWIFT Bank Identifi cation
Code (BIC) that matches benefi ciary bank’s address
If SWIFT BIC is not available, indicate the Fedwire routing number (FW+9 digits), or CHIPS Universal Identifi er (CH+6 digits) and complete name and address of the benefi ciary bank including name of city or state and country
GBP UK Domestic Sort Code (SC+6 digits) and SWIFT BIC that matches benefi ciary bank’s address
If SWIFT BIC is not available, indicate the UK Domestic Sort Code and the complete name and address of the benefi ciary bank including name of city or state and country
AUD Australian Bank State Branch Code (BSB No., AU+6 digits) and SWIFT BIC that matches benefi ciary bank’s address
If SWIFT BIC is not available, indicate the BSB No. and the complete name and address of the benefi ciary bank including name of city or state and country
JPY SWIFT BIC that matches benefi ciary bank’s address
If SWIFT BIC of the benefi ciary bank is not available, indicate the SWIFT BIC of benefi ciary bank’s Head Offi ce as intermediary bank and complete name and address of the benefi ciary bank including name of city or state and country
Technical Assistance Disbursement Handbook
INR Indian Financial System Code (IFSC) and complete name and address of the benefi ciary bank, including name of city or state and country
None
EUR SWIFT BIC NoneOTHERS SWIFT BIC that matches
benefi ciary bank’s addressComplete name and address of the benefi ciary bank including name of city or state and country
c. Intermediary Bank Detail (required for cross border transactions)
Requirement AlternativeSWIFT BIC of a correspondent bank of the benefi ciary bank (correspondent bank should be located in the country of the currency to be remitted)
If SWIFT BIC is not available, complete name and address of intermediary bank and national clearing code, where applicable.
d. Special instructions or references to facilitate payment or identifi cation of payment, where applicable
Requests for changes in the payment instructions must be made in writing and signed by the consultant (for individual consultant) or authorized representative of the fi rm (for consulting fi rm). Issuance of contract variation by Central Operations Services Offi ce (COSO)/TASU is required if the requested changes override contract provisions.
ADB discourage changes in payment instructions, split payment instructions, or requests for payments to third parties.
6. General
(i) If the foregoing or the contract is not clear, the consultant should immediately seek clarifi cation from COSO.
(ii) When Loan Administration Division (CTLA) or Offi ce of Anticorruption (OAI) has reasonable basis for concern that any amount in the claim may be fraudulent, CTLA may withhold payments pending the satisfactory clarifi cations received or the results of any inquiry.
50 FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS (CONTINUED)
Technical Assistance Disbursement Handbook
FORM 3-2 INDIVIDUAL CONSULTANT TIMESHEET 51
Individual Consultant Timesheet
ADB Form No. 691/01 Revised April 2010
Contract No. _______________ Consultant’s TIMESHEET No. _____ TA/RSC No. _______________ For the Month of: __________ 201__
Inputs/Services Rendered (1) (2) (3) (4) (5) Day Date Location1 Per
Diem2 Activities/Remarks3
Justification for work claimed on non-weekdays or official holidays observed by
ADB Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Summary of Consultant’s Inputs as per contract Total inputs/days as per contract: _____ days inclusive of Variation(s) Nos. ___ to ___ Previous inputs/days rendered/billed: _____ days inclusive of Timesheet Nos. ___ to ___ Inputs/days rendered/billed this month: _____ days
Balance: _____ days
I hereby certify that the number days billed/claimed for this month represent the actual time inputs rendered for this contract and there are no overlapping of claims with other concurrent assignments under contract Nos. __________, __________, __________.
Submitted By: _____________________________ Certified by: __________________________________
Consultant/Date ADB Supervising Project Specialist/Date (Signature over Printed Name) (Signature over Printed Name)
1 Under Column 3, indicate location of services, e.g. H.O. – for home office, FW (City) – for services in the field and the location city; H.Q. – for services at
ADB Headquarters; and TR – for travel time. 2 Under Column 4, please indicate "Yes" if Per Diem is being claimed for services in the field. 3 Under Column 5, indicate activities/work undertaken, e.g. report preparation, meeting, field survey, workshop, etc.
Technical Assistance Disbursement Handbook
Mont
hly S
tate
men
t of C
onsu
ltant
Inpu
ts(c
laim
form
for C
onsu
lting
Firm
s)(T
O B
E PR
EPA
RED
BY
CO
NSU
LTA
NT
AN
D S
UB
MIT
TED
TO
TH
E B
AN
K (T
ASU
) WIT
HIN
10
DA
YS O
F EN
D O
F M
ON
TH)
Mon
thS
tate
men
t No.
Pay
men
t Cla
im In
clud
ed?
___
1. N
AME
OF
CO
NSU
LTIN
G F
IRM
CO
NTR
ACT
Late
st C
ontr
act V
aria
tion
NO
.N
umbe
r2.
PR
OJE
CT
DET
AILS
T.A
. No.
- C
ount
ryP
roje
ct N
ame
Ban
k TA
S
uper
visi
ng U
nit (
TAS
U)
3. P
ERSO
NN
EL IN
PUTS
(in
pers
on m
onth
s)FI
ELD
SE
RVI
CE
S (i
n pe
rson
-mon
ths)
3/
HO
ME
OFF
ICE
SE
RVI
CE
S (i
n pe
rson
-mon
ths)
4/
Tota
l Con
tract
Inpu
t for
C
umul
ativ
eTo
tal C
ontra
ctIn
put f
or
Cum
ulat
ive
TAS
U C
OM
ME
NTS
Exp
ert N
ame2/
Prov
isio
n 5/
this
Per
iod
Inpu
ts a
tPr
ovis
ion 5
/th
is P
erio
dIn
puts
at
Perio
d E
ndPe
riod
End
TOTA
L SE
RVI
CES
------
------
------
------
------
------
------
------
------
------
------
----
1/ F
or y
our f
inal
cla
im s
ubm
it to
TA
SU
the
form
"Fin
al S
tate
men
t of E
ligib
le C
osts
" an
d a
copy
of y
our "
Fina
l Mon
thly
Sta
tem
ent o
f Con
sulta
nt In
puts
."
2/
Sho
w in
sam
e or
der a
s in
App
endi
x C
of c
ontra
ct.
Gro
up in
tern
atio
nal a
nd d
omes
tic c
onsu
ltant
s se
para
tely
.3/
Incl
ude
trave
l tim
e. F
or p
erio
ds in
the
field
of l
ess
than
one
per
son
mon
th th
e ba
sis
of c
alcu
latio
n is
one
cal
enda
r day
= 1
/30
of m
onth
(0.0
333)
4/ F
or p
erio
ds o
f les
s th
an o
ne p
erso
n m
onth
in th
e ho
me
offic
e th
e ca
lcul
atio
n is
on
the
basi
s of
176
hou
rs p
er m
onth
. i.e
. 8 h
ours
= 1
/22
of m
onth
(0.0
454)
.
U
nles
s ot
herw
ise
spec
ified
in th
e co
ntra
ct.
5/ A
djus
ted
to in
clud
e al
l Ban
k-ap
prov
ed c
ontra
ct v
aria
tions
. A
ttach
a re
ques
t for
con
tract
var
iatio
n if
you
prop
ose
futu
re c
hang
es.
ADB
Form
No.
692
/02
Rev
ised
Apr
il 20
10
52 FORM 4 MONTHLY STATEMENT OF CONSULTANT INPUTS (CLAIM FORM FOR CONSULTING FIRMS)
Technical Assistance Disbursement Handbook
FORM 4 MONTHLY STATEMENT OF CONSULTANT INPUTS (CLAIM FORM FOR CONSULTING FIRMS) (CONTINUED) 53Mo
nthl
y Sta
tem
ent o
f Con
sulta
nt In
puts
(clai
m fo
rm fo
r Con
sulti
ng F
irms)
CLA
IM F
OR
PA
YMEN
T4.
CLA
IMS
FOR
REI
MB
UR
SAB
LE O
UT-
OF-
POC
KET
EXP
END
ITU
RES
. 1/ A
ttach
Offi
cial
Invo
ice
4A.
INTE
RN
ATI
ON
AL
TRA
VEL
(Rei
mbu
rsab
le).
.N
umbe
r of R
ound
Trip
sS
uppo
rting
This
Cla
im2/
TAS
UE
xper
t Nam
eR
outin
g in
Rou
ting
Take
nC
ontra
ctA
vaila
ble
for
This
Ref
eren
ceR
emar
ksC
ontra
ct(If
Diff
eren
t)P
rovi
sion
This
Cla
imC
laim
Num
ber
Cur
renc
y an
d A
mou
nt
4B. C
LAIM
S FO
R O
THER
REI
MB
UR
SAB
LE O
UT-
OF-
POC
KET
EXP
END
ITU
RES
1/
Con
tract
Pay
men
t Sch
edul
eTo
tal C
ontra
ct P
rovi
sion
Unu
tiliz
ed P
rovi
sion
Sup
porti
ngTh
is C
laim
2/TA
SU
Doc
umen
tsA
vaila
ble
For T
his
Cla
imR
efer
ence
Rem
arks
Cat
egor
y D
escr
iptio
nA
ttach
edC
urre
ncy
and
Am
ount
Cur
renc
y an
d A
mou
ntN
umbe
rC
urre
ncy
and
Am
ount
5. P
RO
GR
ESS
PAYM
ENT3/
(To
be fi
lled
in if
pay
men
t is
due.
) A
ttach
offi
cial
invo
ice.
Pro
gres
s A
chie
ved
Mile
ston
e R
elat
ing
to P
aym
ent D
ueC
urre
ncy
and
Am
ount
Due
TA
SU R
emar
ksP
aym
ent N
o.(e
.g. R
epor
t sub
mitt
ed, e
tc.)
1
. The
ser
vice
s ha
ve b
een
perfo
rmed
sat
isfa
ctor
ily.
2. T
he m
ilest
ones
hav
e be
en a
chie
ved.
3. O
ut-o
f-poc
ket e
xpen
ditu
res
are
endo
rsed
.
PAYM
ENT
INST
RU
CTI
ON
S4/U
S D
olla
rsO
ther
Cur
renc
ies
Acc
ount
No.
Cor
resp
onde
nt B
ank
for U
SD
pai
d ou
tsid
e U
SA
:C
ON
SULT
AN
T C
ERTI
FIC
ATI
ON
Con
firm
atio
n by
TA
SU S
peci
alis
t1.
I ce
rtify
that
the
inpu
ts a
nd a
mou
nts
clai
med
are
cor
rect
.
___
____
____
_(S
igna
ture
Ove
r Nam
e &
Titl
e)(D
ate)
(Nam
e an
d S
igna
ture
)(D
ate)
1/ R
efer
to "O
ther
Pay
men
ts" c
ateg
ory
of th
e P
aym
ent S
ched
ule
(Las
t Pag
e) o
f App
endi
x C
of t
he c
ontra
ct.
Ple
ase
atta
ch re
quire
d su
ppor
ting
docu
men
ts in
acc
orda
nce
with
the
cont
ract
pro
visi
ons
and
T
echn
ical
Ass
ista
nce
Dis
burs
emen
t Han
dboo
k (h
ttp://
ww
w.a
db.o
rg/d
ocum
ents
/han
dboo
ks/ta
disb
urse
men
t/def
ault.
asp)
and
indi
cate
sup
porti
ng R
ef N
o on
the
docu
men
ts.
2/ D
o no
t cla
im a
mou
nts
in e
xces
s of
con
tract
pro
visi
on; s
ubm
it a
requ
est f
or a
con
tract
var
iatio
n pr
ior t
o in
curri
ng e
xces
s co
sts.
3/ F
or y
our f
inal
cla
im u
se th
e fo
rm "
Fina
l Sta
tem
ent o
f Elig
ible
Cos
ts".
4/ I
f cha
nged
from
con
tract
inst
ruct
ions
, atta
ch a
n or
igin
al c
opy
of re
ques
t for
con
tract
var
iatio
n du
ly s
igne
d by
the
Aut
horiz
ed R
epre
sent
ativ
e of
the
firm
.
AD
B F
orm
No.
692
/02
Rev
ised
Apr
il 20
10
4. T
he fi
rm is
not
on
the
sanc
tion
lists
of A
DB
, Afri
can
Dev
elop
men
t Ban
k, E
urop
ean
Ban
k fo
r Rec
onst
ruct
ion
and
Dev
elop
men
t, In
ter-A
mer
ican
Dev
elop
men
t Ban
k or
the
Wor
ld B
ank.
2. I
certi
fy th
at th
e fir
m is
not
on
the
sanc
tion
lists
of A
DB
, Afri
can
Dev
elop
men
t Ban
k, E
urop
ean
Ban
k fo
r Rec
onst
ruct
ion
and
Dev
elop
men
t, In
ter-A
mer
ican
Dev
elop
men
t Ban
k or
the
Wor
ld B
ank.
Technical Assistance Disbursement Handbook
54 FORM 5 ADVANCE PAYMENT FACILITY (APF)
Advance Payment Facility (APF)
ADB Form No. 693/02 Revised April 2010
6 ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines
Tel +63 2 632 4444 Fax +63 2 636 2444
[email protected] www.adb.org
(Model Conditions and Arrangements for inclusion in Technical Assistance Agreement, Cooperation Agreement,
or Letter of Agreement)
Date: ____________
To: Name of Executing Agency Address
Dear __________________,
Subject: TA________________________________________ - Establishment of an Advance Payment Facility
To facilitate the smooth implementation of the captioned Technical Assistance (TA), the Asian Development Bank (ADB) is agreeable to the use of an Advance Payment Facility (Advance) under the following administrative arrangements:
(i) Proceeds of the Advance shall be used exclusively for making payments with respect to expenditures incurred in connection with the procurement of equipment and expenses (including materials development, per diem, substantiated airfare and train fare, miscellaneous allowances, and administrative expenses) associated with conferences, workshops, training seminars, research and evaluation, and other activities, as agreed with ADB, to be carried out under the TA.
(ii) The advance shall be credited to the following bank account:
Bank Name: Bank Address: Account Name: Account Number: Currency of the Account: Correspondent Bank: Swift Code:
In all cases, _________(Executing Agency)__ will take direct responsibility for (a) ensuring that all funds deposited by ADB to the main account are used solely for approved activities within the TA; (b) presenting distinct records accounting for all transactions involving these funds, if requested by ADB; and (c) ensuring repayment of any unliquidated balance.
Technical Assistance Disbursement Handbook
FORM 5 ADVANCE PAYMENT FACILITY (APF) (CONTINUED) 55
Advance Payment Facility (APF)
ADB Form No. 693/02 Revised April 2010
6 ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines
Tel +63 2 632 4444 Fax +63 2 636 2444
[email protected] www.adb.org
(iii) The Advance shall be requested in writing and signed by the authorized representative
of the ____________(Executing Agency)________ __ __. The Advance shall be in ____(Currency)_____.
(iv) The installment period for the Advance will be _______(No. of Months)1/___________, as
requested by your office. The request for Advance shall be supported with a schedule setting out details of the expenditures, estimated amounts, and the period over which such expenditures are expected to be incurred.
At the end of each installment period, ____________(Executing Agency)__ _______ _ shall submit to ADB a statement of eligible expenditures made out of the Advance together with supporting documentation, such as invoices, receipts, or other supporting documents acceptable to ADB to substantiate these expenditures. The Liquidation of Advance Form indicated in ADB’s Technical Assistance Disbursement Handbook (Form 9-15), should be used. This statement must be submitted prior to (or simultaneous with) any subsequent request for Advance; in all cases, unless specifically agreed by ADB, this should be submitted within 30 days after the completion of the activity.
Any portion of the Advance that remains unliquidated at the end of the activity shall be
refunded to ADB in the original currency of payment. Any exchange losses from conversion in other currencies shall be borne by ________ (Executing Agency) __ .
If you are agreeable to the above arrangements, please indicate your consent by
signing this letter and returning the original signed copy to ADB _____________(ADBHQ, RM/RO/EM)__ _______ , keeping one copy for your own record. The address for _____________(ADBHQ, RM/RO/EM)__ _______ is
_____________________________________________________ _____________________________________________________ _____________________________________________________
Sincerely yours, _________________ TASU Director
Division: Conforme: _____________________ EA Authorized Signatory Date: ________________
1/ The installment period should not exceed 6 months. In case that advance is non-US Dollar, the period should be shortened in order to minimize exchange gain/loss at the time of refund.
Technical Assistance Disbursement Handbook
56 FORM 6 DETAILS OF COST ESTIMATE FOR WORKSHOP
Details of Cost Estimate for Workshop
TA No./Title:Title of Workshop:Venue:Period Covered:Estimated No. of Participants:
I. Resource Persons 2/
A. Honorarium xxxxxxxx B. Airfare 3/ xxxxxxxx C. Per Diem 4/ xxxxxxxx xxxxxxxx D. Miscellaneous Travel Expenses 5/
II. Participants A. Airfare 3/ xxxxxxxx B. Per Diem
1. Hotel accommodation 6/ xxxxxxxx2. Subsistence allowance 4/ xxxxxxxx
C. Miscellaneous Travel Expenses 5/ xxxxxxxx xxxxxxxxIII. Venue Rental 6/ xxxxxxxxIV. Meals xxxxxxxxV. Others (please specify) _____________________ xxxxxxxx _____________________ xxxxxxxx _____________________ xxxxxxxx xxxxxxxx Total xxxxxxxx Add: Contingency (maximum of 10% of total workshop cost) xxxxxxxx
Grand Total xxxxxxxx
Prepared by Approved by
_____________________ _____________________ Name and Signature 7/ Name and Signature 8/
Designation Designation
______________________________________1/ Provide detailed computation.
4/ Please refer to Required Documentation for general guidelines on per diem and subsistence allowance.5/ To cover passport and visa fees, airport taxes, in and out allowance, medical costs, and other expenses incidental to travel.6/ Cost estimate of hotel/venue (including if breakfast, lunch, or dinner will be included or not). 7/ Authorized representative of EA, cooperating institution, ADB staff, RM/RO/EM, or consultant.8/ TASU Specialist except advance request for above US$10,000, which requires endorsement of TASU Director.
ADB Form No. 694/02 Revised April 2010
3/ Receipt of purchase, and boarding passes or other evidence of payment and travel acceptable to ADB should be submitted upon liquidation.
CATEGORIESAmount 1/
(In US$)
2/ COSO's endorsement on recruitment of resource persons for honorarium daily rate exceeding the reference range specified in PAI 2.03E and letter of invitation should be attached.
Technical Assistance Disbursement Handbook
FORM 7 DETAILS OF COST ESTIMATE FOR NON-WORKSHOP 57
Details of Cost Estimate for Non-Workshop
TA No./Title: Category:
I. A. xxxxxxxx B. xxxxxxxx C. xxxxxxxx xxxxxxxxII. A. xxxxxxxx B.
1. xxxxxxxx2. xxxxxxxx
C. xxxxxxxx xxxxxxxxIII. xxxxxxxxIV. xxxxxxxxV. 1. xxxxxxxx 2. xxxxxxxx 3. xxxxxxxx xxxxxxxx Total xxxxxxxx Add: Contingency (maximum of 10% of total) xxxxxxxx
Grand Total xxxxxxxx
Prepared by Approved by
_____________________ _____________________ Name and Signature 2/ Name and Signature 3/
Designation Designation______________________________________1/ Provide detailed computation as applicable.2/ Authorized representative of EA, cooperating institution, ADB staff, RM/RO/EM, or consultant.3/ TASU Specialist except advance request for above US$10,000, which requires endorsement of TASU Director
ADB Form No. 695/01 Revised April 2010
CATEGORIESAmount 1/
(In US$)
Technical Assistance Disbursement Handbook
58 FORM 8 FORM OF COSO’S ENDORSEMENT OF RESOURCE PERSON’S HONORARIUM
ADB Form No. 696/01 Revised April 2010
Asian Development Bank
Date: ________
To: Name and Title of TASU Project Specialist
Through: Director, COS1 or COS2
From: Name and Title of COSO Specialist
Subject: (TA No.-Country: TA Title) Endorsement of Resource Person’s Honorarium
Further to your memo of (date) , COSO endorses the engagement of (name of resource person) as resource person and the proposed honorarium of US$_______ for _____ days. Please note that provisions for out-of-pocket expenses must be in accordance with ADB’s practices for engagement of consultants.
Recruiting resource persons follows the general guidelines in recruiting consultants; thus, resource persons must have no close relatives other than spouse currently employed by ADB. You may mention and confirm this requirement with resource persons in the invitation letter.
You may proceed to issue the invitation letter to the resource person and coordinate with CTL directly on the processing of payments due him/her.
Memorandum
Central Operations Services Office Central Operations Services 1 or 2
Technical Assistance Disbursement Handbook
FORM 9 LIQUIDATION OF ADVANCE FORM (FOR WORKSHOPS) 59
Liquidation of Advance Form (For Workshops)
TA No./Title:Title of Workshop:Venue:Period Covered:Actual No. of Participants:
Supporting Document In Local US$ Equiv. In TotalReference/ Currency of (a) 9/ US$ in US$Receipt No. (a) (b) (c ) (d)=(b)+(c)
AMOUNT OF ADVANCE xx,xxx.xxLESS EXPENSES:
I. Resource Persons 2/
A. HonorariumB. Airfare 3/
C. Per Diem 4/
D. Miscellaneous Travel Expenses 5/
II. ParticipantsA. Airfare 3/
B. Per Diem4/
1. Hotel accommodation 6/
2. Subsistence allowance 4/
C. Miscellaneous Travel Expenses 5/
III. Venue Rental 6/
IV. MealsV. Others (please specify)
TOTAL EXPENSES 7/ xx,xxx.xx
BALANCE 8/ xx,xxx.xx
Prepared by Approved by
Designation_________________________________________________1/ Provide detailed computation.
2/
3/ Receipt of purchase and boarding passes or other evidence of payment and travel acceptable to ADB should be
submitted upon liquidation.4/ Please refer to Required Documentation for general guidelines on per diem and subsistence allowance.5/ To cover passport and visa fees, airport taxes, in and out allowance, medical costs, and other expenses incidental to travel
incidental to travel.6/ Cost of hotel/venue (including if breakfast, lunch, or dinner will be included or not).7/ All other expenses should be supported by receipts unless otherwise specified.8/ Any unliquidated advances should be refunded to ADB immediately. 9/ Supporting evidence for the applied exchange rate should be provided. Otherwise, ADB may use its prevailing
book rate.10/ Authorized representative of EA or cooperating institution, ADB staff, RMs/ROs/EMs, or consultant.11/ TASU Specialist.
ADB Form No. 697/01 Revised April 2010
Designation
AMOUNT1/
Name and Signature 10/ Name and Signature 11/
COSO's endorsement on recruitment of resource persons for honorarium daily rate exceeding the reference range specified in PAI2.03E and letter of invitation should be attached.
CATEGORIES
Technical Assistance Disbursement Handbook
60 FORM 10 SUMMARY OF PAYMENTS TO PARTICIPANTS (FOR WORKSHOPS)
Summary of Payments to Participants (For Workshops)TA No./Title:Title of Workshop:Venue:Period Covered:Actual No. of Participants:
Airfare Hotel OthersNo. of Fixed Total LC US$
(a) (b) Days Rate (c ) (d)
TOTAL
Prepared by Approved by
1/ Authorized representative of EA or cooperating institution, ADB staff, RM/RO/EM, or consultant.
2/ TASU Specialist.
ADB Form No. 698/01 Revised April 2010
(e)=(a)+(b)+(c)+(d)
Received by
DesignationDesignation
AMOUNTS
Name and Signature 1/ Name and Signature 2/
Name of Participants Subsistence AllowancePer Diem
Total
Technical Assistance Disbursement Handbook
FORM 11 DETAILS OF PAYMENTS TO PARTICIPANTS (FOR WORKSHOPS) 61
Details of Payments to Participants(For Workshops)
TA No./Title:Title of Conference/Workshop/Seminar:Period Covered:Location:Name of Participant:Institution Represented:Country of Residence:
Entitlements
1. Airfare: Amount in Local Currency __________@_________ / US$1.00 US$ xx,xxx.xx
2. Per Diem Allowance: _________ days @ $__________ per day xx,xxx.xx
3. Miscellaneous Expenses: (Please specify)US$ xx,xxx.xx
xx,xxx.xxxx,xxx.xxxx,xxx.xxxx,xxx.xx xx,xxx.xx
TOTAL US$ xx,xxx.xx
Received by
NOTE:
Reimbursement of airfare paid by the participants should be supported with boarding pass(es), and receipt of purchase or other evidence of payment and travel acceptable to ADB.
ADB Form No. 699/01 Revised April 2010
Signature of Participant Date
Technical Assistance Disbursement Handbook
62 FORM 12 LIQUIDATION OF ADVANCE FORM (FOR NON-WORKSHOP)
Liquidation of Advance Form(For Non-Workshop)TA No./Title: Category:
Particulars
AMOUNT OF ADVANCE xxxxxxxx
Less Expenses:I. A. xxxxxxxx B. xxxxxxxx C. xxxxxxxx xxxxxxxxII. A. xxxxxxxx B.
1. xxxxxxxx2. xxxxxxxx
C. xxxxxxxx xxxxxxxxIII. xxxxxxxxIV. xxxxxxxxV. 1. xxxxxxxx 2. xxxxxxxx 3. xxxxxxxx xxxxxxxx
TOTAL EXPENSES 2/ xxxxxxxx
BALANCE 3/ xxxxxxxx
Prepared by Approved by
_____________________ _____________________ Name and Signature 4/ Name and Signature 5/
Designation Designation
______________________________________1/ Provide detailed computation.2/ All other expenses should be supported by receipts unless otherwise specified.3/ Any unutilized advances should be refunded to ADB immediately. 4/ Authorized representative of EA, cooperating institution, ADB staff, RM/RO/EM, or consultant.5/ TASU Specialist.
ADB Form No. 700/01 Revised April 2010
Amount 1/
(In US$)Supporting Document/Reference/Receipt No.
Technical Assistance Disbursement Handbook
FORM 13 SUMMARY OF EXPENDITURES (NON-WORKSHOPS) 63
Summary of Expenditures (Non-Workshops)
Description of Goods Payee Date of Amount Paid US Dollarand Services (Supplier/Contractor) Payment in Local Currency Equivalent Remarks
Total
It is hereby certified that the above amounts have been paid for the proper execution of the TAactivities, all within the terms and conditions of the TA Agreement.
All supporting documentation substantiating these expenditures are attached.
ADB Form No. 701/01 Revised April 2010
Team LeaderName and Signature
Project Director or Manager
Supporting Document Reference / Receipt
TA No: ________Project Name:__________
Name and Signature
Summary of ExpendituresFor the Period: _____________
Technical Assistance Disbursement Handbook
64 FORM 14 LIQUIDATION OF ADVANCE-STATEMENT OF EXPENDITURES (SOE)
Liquidation of Advance-Statement of Expenditures (SOE)
Item Description of Goods Payee Date of Amount Paid US DollarNo. and Services (Supplier/Contractor) Payment in Local Currency Equivalent Remarks
Total
It is hereby certified that the above amounts have been paid for the proper execution of the TA activities,all within the terms and conditions of the TA Agreement.
All supporting documentation substantiating these expenditures will be made available upon requestby ADB.
ADB Form No. 702/02 Revised April 2010
Name and Signature Name and SignatureProject Director or ManagerTeam Leader
For the Period: _____________
TA No: ________Project Name:__________
Liquidation of AdvanceStatement of Expenditures
Technical Assistance Disbursement Handbook
FORM 15 LIQUIDATION OF ADVANCE-PROJECT FINANCIAL STATUS (SOE) 65
Liquidation of Advance-Project Financial Status (SOE)
Approved BalanceCost Current Cumulative of Cost
Estimates Period From Start to Current Estimates(a) (b) (a-b)
FUNDS RECEIVED (c) US$ XXX,XXX
GRAND TOTAL (d)
FUNDS BALANCE (c-d) US$ XXX,XXX
It is hereby certified that the above amounts have been paid for the proper execution of the TA acivities, all withinthe terms and conditions of the TA Agreement.
All supporting documents substantiating the expenditures will be made available upon request by ADB.
ADB Form No. 703/01 Revised April 2010
Item or Category
Name and SignatureTeam Leader
Name and SignatureProject Director or Manager
Actual Expenditures
TA No.: __________Project Name: __________
Project Financial Status for the Period: _________(US Dollars)
Technical Assistance Disbursement Handbook
ADB Form No. 704/02 Revised April 2010
Asian Development Bank
Date: ________
To: Assistant Controller, CTLA
Through: Name and Title of TASU Director or Head
From: Name and Title of TASU Specialist
Subject: Request to Close TA Account (TA No.-Country: TA Title)
We request that the account of the above-completed TA be closed. We certify the following: [ADB has fully settled the consultant’s final claim; or The consultant has failed to submit any claims within the required deadline. A copy of ADB's closing
notice is attached, or The consultant has failed to file a notice to arbitrate within the required deadline. A copy of ADB's
final notice is attached]1/
Turnover/disposal or transfer of ownership of the TA equipment/vehicles has been completed. There are no outstanding advances under the TA.
There are no further claims from the consultant, the recipient, a travel agency, a supplier, or any
other party, including the following departments:
OAS – printing costs OAFA-AB – stock–office supplies DER – typesetting/proofreading costs CTAC-TC – ADB staff travel costs
Please advise us when the TA account is closed. Attachments: a/s cc: CTLA–CS/SC OCO2/ 1/ use application option 2/ if the TA is financed by ADB-administered external funds
Memorandum
[Name of the TASU Department/Office] [name of the TASU division]
66 FORM 16 REQUEST FOR CLOSING OF TA ACCOUNT
Technical Assistance Disbursement Handbook
Certificate of Turnover/Disposal of TA Equipment and Vehicles Purchased
ADB Form No. 705/01 Revised April 2010
Date: _____________________ This is to certify that the equipment and vehicles listed below were turned over to the recipient government/agency or disposed of in accordance with ADB’s instructions.
ITEM/DESCRIPTION QUANTITY UNIT
Certified by ________________________________ (Representative of Consultant) (signature over printed name) Equipment received by: Confirmed by: ________________________________________ _________________________ (Representative of Recipient Government/Agency) (ADB Staff Member) (signature over printed name) (signature over printed name) Date: ____________________ Date: _____________________ Note: Consultants normally submit this certificate with their final claims, within a week or two of completing the assignment. At the latest, you must submit this certificate within 90 days of completion if you are a consulting firm or within 60 days of completion if you are an individual consultant.
FORM 17 CERTIFICATE OF TURNOVER/DISPOSAL OF TA EQUIPMENT AND VEHICLES PURCHASED 67