Technical Assistance Disbursement Handbook

Transcription

1 Technical Assistance Disbursement Handbook May 2010

2 All rights reserved. Published Printed in the Philippines. ISBN Publication Stock No. TIM The views expressed in this book are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term country in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. ADB encourages printing or copying information exclusively for personal and noncommercial use with proper acknowledgment of ADB. Users are restricted from reselling, redistributing, or creating derivative works for commercial purposes without the express, written consent of ADB. Note: In this report, $ refers to US dollars. Asian Development Bank 6 ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines Tel Fax For orders, please contact: Department of External Relations Fax [email protected]

3 iii CONTENTS 1. The Handbook Purpose and Scope For Inquiries 1 2. General Information on Technical Assistance Operations Introduction Objectives Types of Technical Assistance 3 3. Technical Assistance Financing Policies Basic Principles TA Milestone Event Dates Expenditures Financed Standard TA Cost Categories Retroactive Financing TA Cost Recovery Change of TA Scope and Implementation Arrangements/Increase TA Amount Consultant s Contracts under TA Projects 9 4. Payment Instructions and Practices Payment Instructions Requests for Payments Payments to Consultants Authorization of Disbursement Disallowances/Nonpayments Disbursement Procedures Direct Payment Reimbursement/Statement of Expenditures Advance Request and Liquidation of Advance Request for Advance Liquidation of Advance Refunds Required Supporting and Other Documentation Closing of TA Account 21

4 iv CONTENTS Annexes 1. Required Documentation for Claims by Consultants Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others 3. Required Documentation for Claims by ADB Staff Forms 1. Certification Form for User Division Certification for Compliance of Equipment Purchased/to be Purchased 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 ADB Individual Consultant Timesheet Monthly Statement of Consultant Inputs (Claim Form for Consulting Firms) Advance Payment Facility (APF) Details of Cost Estimate for Workshop Details of Cost Estimate for Non-Workshop Form for COSO s Endorsement of Resource Person s Honorarium Liquidation of Advance Form (for Workshops) Summary of Payments to Participants (for Workshops) Details of Payments to Participants (for Workshops) Liquidation of Advance Form (for Non-Workshop) Summary of Expenditures (Non-Workshops) Liquidation of Advance-Statement of Expenditures (SOE) Liquidation of Advance-Project Financial Status (SOE) Request for Closing of TA Account Certificate of Turnover/Disposal of TA Equipment and Vehicles Purchased 67

5 v FOREWORD The contains important information and instructions for the efficient 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 ( Handbooks/TADisbursement/default.asp). The Controller s Department will update the Technical Assistance Disbursement Handbook, as necessary, to reflect 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 specified 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 Division Controller s Department Asian Development Bank May 2010

6 vi ACRONYMS ADB Asian Development Bank ADF Asian Development Fund APF Advance Payment Facility BIC Bank Identifier Code BSB Bank State Branch Code CDTA Capacity Development Technical Assistance COSO Central Operations Services Office CPS Country Partnership Strategy C-TA Cluster Technical Assistance CTAC-RM/FA Controller s Department, Accounting Division Resident Mission and Fund Accounting Section CTAC-TC/AR Controller s Department, Accounting Division Travel Claims/ Accounts Receivable Section CTL Controller s Department CTLA Controller s Department, Loan Administration Division CTLA-CS/SC Controller s Department, Loan Administration Division Client Service, Systems and Control Section DER Department of External Relations DMC Developing Member Country EA Executing Agency EM Extended Mission IBAN International Bank Account Number IDCs Indefinite-Delivery Contracts JSF Japan Special Fund OAFA-AB Office of Administrative Services, Facilities and Asset Management Division Asset and Business Continuity Management Unit OAI Office of Anticorruption and Integrity OAIS-PC Office of Administrative Services, Institutional Services Division Procurement and Contracts Administration Unit OAS Office of Administrative Services OCO Office of Cofinancing Operations OCR Ordinary Capital Resources OGC Office of General Counsel OM Operations Manual PO Purchase Order PAI Project Administration Instructions PATA Policy and Advisory Technical Assistance PPTA Project Preparation Technical Assistance RDTA Research and Development Technical Assistance RM Resident/Regional Mission RO Representative Office R-TA Regional Technical Assistance SOE Statement of Expenditures S-TA Small-Scale Technical Assistance TA Technical Assistance TAIS Technical Assistance Information System TASF Technical Assistance Special Fund TASU Technical Assistance Supervising Unit Note In this handbook, $ refers to US dollars.

7 1 1. THE HANDBOOK 1.1 Purpose and Scope 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 The major documents 4 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 1.2 For Inquiries 3. TA disbursement is handled by the Loan Administration Division (CTLA) of the Controller s Department (CTL). For further information, visit the CTL website: or inquire from the following address. [Indicate disbursement section] Tel Loan Administration Division Fax / Controller s Department lfi [email protected] Asian Development Bank 6 ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines 1 TA financed 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.

8 2 2. GENERAL INFORMATION ON TECH NICAL ASSISTANCE OPERATIONS 2.1 Introduction 4. TA operations of ADB are guided by the provisions of the Agreement Establishing the Asian Development Bank (the Charter) specifically 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, intraregional trade. Article 2 (iv) to provide technical assistance for the preparation, financing and execution of development projects and programmes, including the formulation of specific project proposals. The list of ADB member countries is available at About/membership.asp. 2.2 Objectives 5. TA operations contribute to the achievement of country and regional development objectives. They facilitate the flow and efficient utilization of development finance to developing member countries (DMCs) and recipients within DMCs to enhance their development capacity. Through its TA operations, ADB assists in (i) (ii) (iii) (iv) (v) identifying, formulating, implementing, and operating development projects; formulating and coordinating development strategies, plans, and programs; improving recipients institutional capabilities; undertaking sector-, policy-, and issues-oriented studies; and improving the knowledge about development issues in the Asia and Pacific region. ADB uses its TA to foster regional cooperation and integration among DMCs by (i) promoting regional policy dialogue and providing policy advice

9 GENERAL INFORMATION ON TECHNICAL ASSISTANCE OPERATIONS 3 (ii) (iii) (iv) 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; generating and disseminating knowledge on regional cooperation and integration; 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 TA 5, 6 are (i) (ii) (iii) (iv) Project Preparation Technical Assistance (PPTA) for preparing projects for financing by ADB and/or other external sources; Policy and Advisory Technical Assistance (PATA) for financing sector-, policy-, and issues-oriented studies; Capacity Development Technical Assistance (CDTA) for undertaking institutional and organizational capacity development and to support the implementation, operation, and management of ADB-financed projects; Research and Development Technical Assistance (RDTA) for strengthening ADB s role as knowledge platform to address development issues of a global or Asia and Pacificwide nature. 5 OM Section D12/BP, 13 August 2008 and Review of the Bank s Technical Assistance Operations, Appendix 2 July Please refer to OM Section D12/BP for updated information.

10 4 GENERAL INFORMATION ON TECHNICAL ASSISTANCE OPERATIONS 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 definition 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. Categorization Objectives R-TA C-TA S-TA PPTA Identifying, formulating, and preparing R-PPTA n.a. S-PPTA development project PATA Formulating and coordinating development strategies, plans, and programs; and undertaking sector-policy- and issues-oriented studies R-PATA C-PATA S-PATA CDTA RDTA Source: OM Section D12/BP, 13 August Enhancing the capacity of EAs and other development partners, including support to implement projects Undertaking sector-, policy-, and issues-oriented studies R-CDTA C-CDTA S-CDTA RDTA C-RDTA S-RDTA

11 5 3. TECHNICAL ASSISTANCE FINANCING POLICIES 3.1 Basic Principles 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 specifically 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 Letter 7, which sets out the terms and conditions. In addition, other agreements may also form part of the legal documentation. 3.2 TA Milestone Event Dates 8. Major TA milestone event dates 8 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 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 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 first implementation or financing of the TA.

12 6 TECHNICAL ASSISTANCE FINANCING POLICIES 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 official 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 cofinanced, of the effectivity or noneffectivity of the TA (please refer to OM Section D12/OP, paragraphs 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 TAfinanced 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 final report. Expenditures incurred after the TA completion date will not be financed 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 financial completion date. After the TA account is closed, CTLA no longer disburses funds from it. 3.3 Expenditures Financed 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 finance expenditures incurred for consulting services, equipment, training (including fellowships), surveys, study tours, and miscellaneous administration and support costs. TA projects may also finance expenses for attendance of 10 ADB department/division/office that administers the TA.

13 TECHNICAL ASSISTANCE FINANCING POLICIES Standard TA Cost Categories one observer (and one interpreter, if needed) from the recipient government or EA for contract negotiations. The expenditures to be financed and the cost estimates are normally included as an appendix to the TA Paper. 11. Cost categories are the classification 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 Consultants ii. National Consultants b. International and Local Travel c. Reports and Communications 2. Equipment 3. Workshops, Training, Seminars, and Conferences a. Facilitators b. Training Program 4. Vehicle 5. Surveys 6. Miscellaneous Administration and Support Costs 7. Representative for Contract Negotiations 8. Contingencies Subtotal (A) B. Government Financing Office Accommodation and Transport 2. Remuneration and Per Diem of Counterpart Staff 3. Contingencies Subtotal (B) Total * In case of other fund source, the donor may elect to finance only certain category/(ies) or to finance up to a certain amount limit. 3.5 Retroactive Financing 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) specifically agreed by ADB and the recipient in the Technical Assistance Agreement/Technical Assistance Letter contains a specific authorization indicating the 11 This section does not apply to nonsovereign TA. 12 OM Section H4/BP, 21 July Please also refer to OM Section D12/OP, 13 August 2008 particularly on PPTA.

14 8 TECHNICAL ASSISTANCE FINANCING POLICIES amount and cost of expenditures and the date for which the expenditures are considered eligible; ii) iii) iv) 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; the amount to be retroactively financed does not exceed 20% of the TA amount, or for PPTA, the S-TA ceiling (currently $225,000); and 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. 3.6 TA Cost Recovery 3.7 Change of TA Scope and Implementation Arrangements/ Increase TA Amount 13. ADB normally finances all TA on grant basis, except for PPTA for detailed engineering service, which is financed through a TA loan. Nonsovereign PPTA financed 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 unclassified member countries, is provided on a grant basis The division, which processed the TA, is responsible for supervising its implementation. The Central Operations Services Office (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 cofinanced or fully financed by other agencies, the Office of Cofinancing 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 Office of General Counsel (OGC) of the changes. For detailed guidelines, please refer to OM Section D12 and PAI See OM Section D12/BP, 13 August Please also refer to OM Section A1/BP, 11 March 2010 for the country classification of DMCs.

15 TECHNICAL ASSISTANCE FINANCING POLICIES Consultant s Contracts under TA Projects 16. Payment to consultant under TA projects is based on the Consulting Services Contracts 14 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 fixed, so it cannot be changed during implementation. 3. Performance-Based Contract some or all of the payments are linked to achievement of specific 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. Indefinite-Delivery Contract (IDC) an individual or a firm is retained to provide specialized services on a particular activity, the extent and timing of which cannot be defined in advance. The Client and the firm 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 Guidelines/Consulting/Guidelines-Consultants.pdf 14 PAI No. 2.02C, 1 January 2008.

16 10 4. PAYMENT INSTRUCTIONS AND PRACTICES 4.1 Payment Instructions 17 Payments shall be made in accordance with financial 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 Confirmation of Acceptance submitted by individual consultants to COSO. To ensure prompt and secured payment, the following information should be provided before the first TA disbursement. a. Detail of Beneficiary Full name and address of payee for proper identification 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. Beneficiary Bank Details Currency Requirement Alternative USD SWIFT Bank Identification Code (BIC) that matches beneficiary bank s address If SWIFT BIC is not available, indicate the Fedwire routing number (FW+9 digits), or CHIPS Universal Identifier (CH+6 digits) and complete name and address of the beneficiary bank including name of city or state and country GBP AUD JPY UK Domestic Sort Code (SC+6 digits) and SWIFT BIC that matches beneficiary bank s address Australian Bank State Branch Code (BSB No., AU+6 digits) and SWIFT BIC that matches beneficiary bank s address SWIFT BIC that matches beneficiary bank s address If SWIFT BIC is not available, indicate the UK Domestic Sort Code and the complete name and address of the beneficiary bank including name of city or state and country If SWIFT BIC is not available, indicate the BSB No. and the complete name and address of the beneficiary bank including name of city or state and country If SWIFT BIC of the beneficiary bank is not available, indicate the SWIFT BIC of beneficiary bank s Head Office as intermediary bank and complete name and address of the beneficiary bank including name of city or state and country INR Indian Financial System Code (IFSC) None and complete name and address of the beneficiary bank, including name of city or state and country EUR SWIFT BIC None OTHERS SWIFT BIC that matches beneficiary bank s address Complete name and address of the beneficiary bank including name of city or state and country

17 PAYMENT INSTRUCTIONS AND PRACTICES 11 c. Intermediary Bank Details (required for cross-border transactions) Requirement SWIFT BIC of a correspondent bank of the beneficiary bank (correspondent bank should be located in the country of the currency to be remitted) Alternative 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 identification 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 firm (for consulting firm) and subject to the issuance of contract variation by TASU/COSO. 4.2 Requests for Payments 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 certifies 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. Confirm 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 first send a memo to CTLA, with copy to RM/RO/EM Finance and Administrative Officer, 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

18 12 PAYMENT INSTRUCTIONS AND PRACTICES RM/RO/EM is disbursed for particular goods and services, RM/RO/EM Finance and Administrative Officer 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 notification 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. 4.3 Payments to Consultants 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 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/Office, Department) Asian Development Bank 6 ADB Ave. Mandaluyong City 1550 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. 4.4 Authorization of Disbursement 23. After receiving the validated claims from TASU, CTLA reviews the claims and supporting documents in accordance with financial provisions in the TA paper, letter of agreement or contract and authorizes TA disbursement. If any insufficient documentation or deviation from the financial provisions is identified, CTLA will forward the case to TASU for clarification, endorsement or contract variation (Form 1).

19 PAYMENT INSTRUCTIONS AND PRACTICES 13 TASU and CTLA Responsibilities TASU Certify the services have been performed. Confirm the works undertaken on the dates in the timesheet are valid. Validate eligibility of the expenditures under the TA project. CTLA Confirm endorsement on the claims by TASU. Verify if supporting documents are sufficient. Review if claims comply with financial provisions in the TA paper, letter of agreement or contract. 4.5 Disallowances/ Nonpayments 24. Where CTLA disallows or withholds any amount in the claim, CTLA sends an advice by fax or 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 Office 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 clarifications received or the results of any inquiry.

20 14 5. DISBURSEMENT PROCEDURES 26. Upon effectivity of a TA project, TA funds may be disbursed to finance eligible TA expenditures. 15 The disbursement procedures consist of three major types as described below. 5.1 Direct Payment 5.2 Reimbursement/ Statement of Expenditures 27. ADB pays consultants, suppliers, training institutions, or designated beneficiaries 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 confirmed PO, if not submitted earlier to ADB, and invoice for payment of goods or beneficiary 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 confirmed PO, if not submitted earlier to ADB, and official 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 simplified 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 specified in the TA report for ADB pre-approval. TASU should assess in consultation with CTLA whether the organization has sufficient administrative and accounting capabilities to prepare and maintain proper SOE records for examination. 30. SOE should be submitted, together with a certification 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 confirm fund availability with CTLA or OCO before disbursement is made.

21 DISBURSEMENT PROCEDURES 15 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 verification. Should ADB discover that certain expenditures are unjustified or ineligible, ADB may offset the amount of unjustified or ineligible payment against subsequent disbursements or request the recipient organization to refund to ADB the amount paid for these expenditures. 5.3 Advance 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).

22 16 6. REQUEST AND LIQUIDATION OF ADVANCE 6.1 Request for 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 specific 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 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 first 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.

23 REQUEST AND LIQUIDATION OF ADVANCE Consulting Firm: COSO may approve mobilization payment paid to the consulting firms upon issuance of Notice to Proceed by TASU. Consulting firms 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 justifiable, and where the budget for these items exceeds 10% of the total contract amount. b) Executing Agencies/Cooperating Institutions/Others 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 sufficient 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 Office/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.

24 18 REQUEST AND LIQUIDATION OF ADVANCE 41. TASU may approve advances through RM/RO/EM to expedite fund transfer to beneficiary. 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. 6.2 Liquidation of Advance 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 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/Others 17 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.

25 REQUEST AND LIQUIDATION OF ADVANCE 19 d) Resident Mission/Regional/Representative Office/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 justified. 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. 6.3 Refunds 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.

26 20 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 financed out of the TA funds. Such documentation (translated in English) may include invoice, official 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 final payment to consultants, the consultant must submit a certificate 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 fixed 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.

27 21 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 financed 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 final claim; 19 The equipment and vehicles the consultant/cooperating institution purchased were turned over to the recipient or disposed of. A certificate 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 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 file a notice to arbitrate by the required deadline as stated in the contract. 20 An account used temporarily to carry unconfirmed receipts and disbursements or discrepancies pending their analysis and permanent classification.

28 22 ANNEXES Required Documentation for Claims By by Consultants ANNEX 1 Page 1 of 7 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 by TASU/COSO Initial Advance Individual Consultant (Initial advance is normally to cover airfare, miscellaneous travel expenses, and per diem for the first 30 days of the assignment.) Notice to Proceed Request from consultant Signed remittance instruction (if not indicated in the confirmation of acceptance) (To be paid based on contract provision, but not more than the expenses for the first 30 days of the assignment) Issuance of Notice to Proceed by TASU Director Mobilization Payment Consulting Firm Notice to Proceed (To be paid based on contract provision) Issuance of Notice to Proceed by TASU Director Subsequent Advances Individual Consultant (Succeeding Advances will be provided only when prior advances have been liquidated.) 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) 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). Certification/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)

29 ANNEXES 23 Required Documentation for Claims By Consultants ANNEX 1 Page 2 of 7 Type of Expense/ Disbursement Procedure AIRFARE (INTERNATIONAL AND LOCAL) (Airfare class: Restricted Business Class/ Economy) Required Supporting Document from Consultants - Reimbursement/Liquidation As required by the contract If the documents are not specified in the contract Boarding passes or other evidence of travel acceptable to ADB 1 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) 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.) Required Action by TASU/COSO Certification/Endorsement of TASU Specialist that travel has been completed (Form 1, 3 or 4) Certification/Endorsement of TASU - Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB 1 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 office.) - 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) HOUSING ALLOWANCE (Payable in lump-sum basis as provided in the contract) Certification/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) - Reimbursement/Liquidation Certification/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) 1 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel taken.

30 24 Annexes Required Documentation for Claims By Consultants ANNEX 1 Page 3 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from Consultants 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) SURVEYS - Advance Request for Advance Detailed Cost Estimate (Form 7) Required Action by TASU/COSO 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 ( 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 ( 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.) 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.

31 ANNEXES 25 Required Documentation for Claims By Consultants ANNEX 1 Page 4 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from Consultants Required Action by TASU/COSO SURVEYS - Reimbursement/Liquidation Official receipt or other evidence of payment Duly accomplished and signed forms (Forms 12 13) OFFICE OPERATIONS - Reimbursement/Liquidation Official receipt or other evidence of payment Such as - Rentals - Utilities (water/electricity/ telephone) - Office supplies - Office maintenance and repairs - Local support staff 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) Endorsement of COSO Specialist for research staff fee above $900/month Endorsement of COSO Specialist for Salaries of support staff/subconsultants above $900/month 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.) 3 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.

32 26 ANNEXES Required Documentation for Claims By Consultants ANNEX 1 Page 5 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from Consultants Required Action by TASU/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 - Reimbursement/Liquidation Duly accomplished and signed forms (Forms 9 11) Attendance Sheet duly signed by participant A. Resource Person 2. Not staying in hotel for local participants - 20% for incidental expenses only 1. Honorarium - Reimbursement/Liquidation 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 specified in PAI2.03E 2. Airfare Business Class - 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 ADB 4 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) Boarding passes or other evidence of travel acceptable to ADB 4 Acknowledgment receipt or other evidence of payment (To be paid based on the cost estimate as shown in the invitation letter) 4 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable for other evidence of travel.

33 ANNEXES 27 Required Documentation for Claims By Consultants ANNEX 1 Page 6 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from Consultants Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES - Reimbursement/Liquidation (If separate from honorarium) Acknowledgment receipt, if separate from honorarium 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.) B. Participants 1. Airfare (International and Local) Economy Class 5 - Reimbursement/Liquidation 2. Miscellaneous Travel Expenses (Payable in lump-sum basis in conjunction with the round-trip international travel taken) Attendance Sheet duly signed by participants Boarding passes or other evidence of travel acceptable to ADB 6 Receipt of purchase or other evidence of payment acceptable to ADB - Reimbursement/Liquidation 3. Per Diem 3-1. Hotel Accommodation Boarding passes or other evidence of travel acceptable to ADB 6 Acknowledgment receipt or other evidence of payment 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.) - Reimbursement/Liquidation Hotel bills or invoices Official receipt or other evidence of payment 5 On an exceptional basis, restricted business class may be provided to high-ranking government officials (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.

34 28 ANNEXES Required Documentation for Claims By Consultants ANNEX 1 Page 7 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from Consultants Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES 3-2. Subsistence Allowance 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 - Reimbursement/Liquidation C. Venue and Equipment Rental - Reimbursement/Liquidation Acknowledgment receipt from participants Official 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 Official receipt or other evidence of payment

35 ANNEXES 29 Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 1 of 7 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 by TASU/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 Certification/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 Official receipt or other evidence of payment

36 30 ANNEXES Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 2 of 7 Type of Expense/Disbursement Procedure EQUIPMENT/SUPPLIES Required Supporting Document from Executing Agencies/ Cooperating Institutions Required Action by TASU/COSO - Advance 1 Request for Advance Detailed Cost Estimates (Form 7) Certification for Compliance of Equipment Purchased/To be purchased (Form 2) - Direct Payment to Supplier Supplier s invoice Certification for Compliance of Equipment Purchased/To be purchased (Form 2) - Reimbursement/Liquidation Supplier s invoice Official receipt or other evidence of payment Certification for Compliance of Equipment Purchased/To be purchased (Form 2) Endorsement of TASU Specialist Endorsement of TASU Specialist with certification that at least three (3) formal quotations from suppliers were submitted and ADB s Procurement Guidelines were complied with ( 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 certification that at least three (3) formal quotations from suppliers were submitted and ADB s Procurement Guidelines were complied with ( 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 certification that at least three (3) formal quotations from suppliers were submitted and ADB s Procurement Guidelines were complied with ( 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.) 1 APF should be established in advance.

37 ANNEXES 31 Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 3 of 7 Type of Expense/Disbursement Procedure Required Supporting Document from Executing Agencies/ Cooperating Institutions Required Action by TASU/COSO SURVEYS - Advance 2 Request for Advance Detailed Cost Estimates (Form 7) Endorsement of TASU Specialist Endorsement of COSO Specialist for research staff fee above $900/ month - Reimbursement/Liquidation Official 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) - Office supplies - Office maintenance and repairs - Local support staff Official 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 - Advance 2 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: 2 APF should be established in advance.

38 32 ANNEXES Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 4 of 7 Type of Expense/Disbursement Procedure Required Supporting Document from Executing Agencies/ Cooperating Institutions Required Action by TASU/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 Request from EA Acknowledgment receipt or other evidence of payment COSO s endorsement of Resource Person Honorarium (Form 8, For honorarium daily rate exceeding the reference range specified in PAI 2.03 E) 2. Airfare Business Class - Direct Payment to Travel Agency (in case of advance payment) Request from EA Invoice from travel agency

39 ANNEXES 33 Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 5 of 7 Type of Expense/Disbursement Procedure Required Supporting Document from Executing Agencies/ Cooperating Institutions Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES - Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB 3 Receipt of purchase or other evidence of payment acceptable to ADB 3. Miscellaneous Travel Expenses (Payable in lump-sum basis in conjunction with the roundtrip international travel taken) - Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB 3 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 Acknowledgment receipt, if separate from honorarium 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.) B. Participants 1. Airfare Economy Class 4 - Direct Payment to Travel Agency (in case of advance payment) Attendance Sheet duly signed by participants Request from EA Invoice from travel agency 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 officials (director general and above) as approved by TASU Director.

40 34 ANNEXES Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 6 of 7 Type of Expense/Disbursement Procedure Required Supporting Document from Executing Agencies/ Cooperating Institutions Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES - Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB 5 Receipt of purchase or other evidence of payment acceptable to ADB 2. Miscellaneous Travel Expenses (Payable in lump-sum basis in conjunction with the roundtrip international travel taken) - Reimbursement/Liquidation Boarding passes or other evidence of travel acceptable to ADB 5 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 Official receipt or other evidence of payment 5 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel.

41 ANNEXES 35 Required Documentation for Claims by Executing Agencies/ Cooperating Institutions/Others ANNEX 2 Page 7 of 7 Type of Expense/Disbursement Procedure Required Supporting Document from Executing Agencies/ Cooperating Institutions Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES 3-2. Subsistence Allowance 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 - Reimbursement/Liquidation Acknowledgment receipt from participants 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 Official receipt or other evidence of payment 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 Official 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

42 36 ANNEXES Required Documentation for Claims by ADB Staff ANNEX 3 Page 1 of 7 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 by TASU/COSO ADB STAFF/RESIDENT MISSIONS, REPRESENTATIVE/REGIONAL OFFICES - Advance to ADB Staff 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 - Advance to Resident Mission, Representative/Regional Office 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 (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 Official 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)

43 ANNEXES 37 Required Documentation for Claims by ADB Staff ANNEX 3 Page 2 of 7 Type of Expense/ Disbursement Procedure EQUIPMENT/SUPPLIES Required Supporting Document from ADB Staff Required Action by TASU/COSO Certification for Compliance of Equipment Purchased/To be Purchased (Form 2) Endorsement of TASU Specialist with certification that at least three (3) formal quotations from suppliers were submitted and ADB s Procurement Guidelines were complied ( 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 - Reimbursement/Liquidation Supplier s invoice 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) Endorsement of TASU Specialist with certification that at least three (3) formal quotations from suppliers were submitted and ADB s Procurement Guidelines were complied with ( 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 certification that at least three (3) formal quotations from suppliers were submitted and ADB s Procurement Guidelines were complied with ( 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.)

44 38 ANNEXES Required Documentation for Claims by ADB Staff ANNEX 3 Page 3 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from ADB Staff Required Action by TASU/COSO SURVEY - Advance Request for Advance Detailed Cost Estimates (Form 7) 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 - Reimbursement/Liquidation MISCELLANEOUS TA ADMINISTRATION COSTS Such as - Interpretation costs - Translation costs Official 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 - Direct Payment to Service Provider Billing from service provider - Reimbursement/Liquidation Official 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.)

45 ANNEXES 39 Required Documentation for Claims by ADB Staff ANNEX 3 Page 4 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from ADB Staff Required Action by TASU/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 Duly accomplished Form 9 (Liquidation of Advance Form- For Workshops) Attendance Sheet duly signed by participants A. Resource Person 1. Honorarium - Direct Payment to Resource Person - Reimbursement/Liquidation Invitation letter Acknowledgment receipt or other evidence of payment Invitation letter COSO s endorsement of resource person honorarium (Form 8, For honorarium daily rate exceeding the reference range specified by PAI 2.03 E) 2. Airfare Business Class - Direct Payment to Travel Agency (in case of advance payment) Invoice from travel agency 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 confirm to CTLA that PTA has been utilized

46 40 ANNEXES Required Documentation for Claims by ADB Staff ANNEX 3 Page 5 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from ADB Staff Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES - Reimbursement/Liquidation Boarding passes or other evidence of travel 1 Receipt of purchase or other evidence of payment 3. Miscellaneous Travel Expenses (Payable in lump-sum basis in conjunction with the roundtrip international travel taken) - Reimbursement/Liquidation Boarding passes or other evidence of travel 1 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 Acknowledgment receipt, if separate from honorarium TASU Specialist to provide rate to resource person (For per diem and subsistence allowance not more than ADB Consultant Rates) B. Participants 1. Airfare Economy Class 2 Attendance Sheet duly signed by participants - Direct Payment to Travel Agency (in case of advance payment) Invoice from travel agency Endorsement of TASU Specialist if airfare is to be paid to a third party other than the ADB in-house travel agency 1 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 confirm to CTLA that PTA has been utilized 1 Relevant pages of passport showing the arrival and depature dates or hotel receipts may be acceptable as other evidence of travel. 2 On an exceptional basis, restricted business class may be provided to high-ranking government officials (director general and above) as approved by TASU Director.

47 ANNEXES 41 Required Documentation for Claims by ADB Staff ANNEX 3 Page 6 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from ADB Staff Required Action by TASU/COSO WORKSHOPS/TRAININGS/SEMINARS/CONFERENCES - Reimbursement/Liquidation Boarding passes or other evidence of travel 3 Receipt of purchase or other evidence of payment 2. Miscellaneous Travel Expenses (Payable in lump-sum basis in conjunction with the roundtrip international travel taken) - Reimbursement/Liquidation Boarding passes or other evidence of travel 3 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 Official 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.) 1 3 Relevant pages of passport showing the arrival and departure dates or hotel receipts may be acceptable as other evidence of travel.

48 42 ANNEXES Required Documentation for Claims by ADB Staff ANNEX 3 Page 7 of 7 Type of Expense/ Disbursement Procedure Required Supporting Document from ADB Staff Required Action by TASU/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 - Reimbursement/Liquidation Acknowledgment receipt from participants 2. Not staying in hotel - 20% for incidental expenses only C. Venue and Equipment Rental - Direct Payment to Service Provider Invoice - Reimbursement/Liquidation Official 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 normally allowed - Reimbursement/Liquidation Official receipt or other evidence of payment 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.

49 FORM 1 CERTIFICATION FORM FOR USER DIVISION 43 CONTROLLER'S DEPARTMENT Loan Administration Division Form for Consultation of User Division To : TASU Specialist Date 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/ENDORSEMENT 1 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 ADB Form No. 689/01 Revised April 2010

50 44 FORM 2 CERTIFICATION FOR COMPLIANCE OF EQUIPMENT PURCHASED/TO BE PURCHASED Certification for Compliance of Equipment Purchased/To be Purchased To: Controller s Department, Loan Administration Division TA. No. Country: TA Title Date: 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 Printed Name and Signature TASU Specialist: Division: Department:

51 FORM 3 REQUEST FOR PAYMENT TO INDIVIDUAL CONSULTANT/NON-ADB STAFF 45 Request for Payment to Individual Consultant/Non-ADB Staff Instructions: 1. Type or print your entries clearly. Failure to complete the form in all respect may result in delay of payment. 2. Submit the completed form with supporting documents (i.e., boarding passes, receipts and proof of exchange rate in accordance with the contract provisions and, ) indicating the Supporting Ref No. to the Hiring Department/Office for certification. Name of Consultant Consulting Firm (if applicable) Contract No. Log No. (For ADB use only) Consultant's/Consulting Firm's Complete Address Telephone No. Fax/ Address Project/TA Number and Name Invoice No. (if applicable) Invoice Date (DD/MM/YYYY) From REMUNERATION/PER DIEM FOR SERVICES RENDERED (For each period below, indicate either your agreed remuneration or per diem) Period Remuneration Rate Per Diem Rate Currency No. of Days/ Daily/Monthly % of No. of and Amount To Lump Sum City Daily Rate Months Rate Lump Sum Days Claimed Supporting (For ADB use only) Reference No. Approved Not Approved Total Remuneration Route as in Contract Total Per Diem INTERNATIONAL AND DOMESTIC TRAVEL (Please do not claim for tickets paid by ADB) Route Taken (if different from route as in contract) Amount Paid in Original Currency Exchange Rate/US$ Amount Claimed Supporting (For ADB use only) Ref. No. Approved Not Approved Notes: Total Airfare Claimed a. Please settle your previous travel advances, if any, to avoid delay in payment of this claim. Add: Out-of-Pocket Expenses (as per contract) b. All claims should be in accordance with the contract provisions. c. Remarks/"Other Expense Items" to be claimed: Supporting Ref.No. Others (as shown under "Notes c", left column) Deduct: Advances, if applicable Medical insurance, etc. (as computed by ADB) Total Amount Claimed ADB Form No. 202/07 Page 1 of 2 Revised April 2010

52 46 FORM 3 REQUEST FOR PAYMENT TO INDIVIDUAL CONSULTANTS/NON-ADB STAFF (CONTINUED) CONSULTANT'S CERTIFICATION FOR USE BY THE HIRING DEPARTMENT/OFFICE (Please use spaces below 2 for any comment relating to this certification.) 1. I certify that the information provided herein and the amount being claimed are correct. 1. The services have been performed satisfactorily. Yes No 2. I certify that I am not on the sanction lists of ADB, African Development Bank, 2. Out-of-pocket expenses/others (note C) are endorsed Yes No European Bank for Reconstruction and Development, Inter-American Development Bank 3. The work under the contract has been completed. Yes No or the World Bank. 4. I certify that the consultant is not on the sanction lists of ADB, African Development Bank, European Bank 3. This claim is last under the contract: Yes No for Reconstruction and Development, Inter-American Development Bank or the World Bank. Name and Signature Signature of Consultant: Date: of Approving Authority: Date: Please complete the following information, if not earlier provided to ADB: CONSULTANT'S ACCOUNT INFORMATION Beneficiary Bank Name Correspondent Bank Name, if applicable Complete Bank Address Complete Bank Address Account Name Account No. Beneficiary Bank's Account with Correspondent Bank, if any Currency of Account (e.g., US$, UK Pound, etc.) Currency of Account (e.g., US$, UK Pound, etc.) SWIFT/BIC Code Routing/Sort Code SWIFT/BIC Code Routing/Sort Code Signature of Consultant: Date: FOR USE BY THE HIRING DEPARTMENT/OFFICE (Please use this portion for any comments/explanatory notes. Use a separate sheet if space is not enough.) Signature of Approving Authority: Date: Prepared by: Checked by: Approved by: ADB Form No. 202/07 Page 2 of 2 Revised April 2010

53 FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS 47 Asian Development Bank INSTRUCTIONS TO CONSULTANTS (FIRMS AND INDIVIDUALS) ON SUBMISSION OF CLAIMS 1. Billing of Claims (i) (ii) 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 Documents on Consulting Services. 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 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) (iv) (v) (vi) 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. 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. 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. 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.

54 48 FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS (CONTINUED) 2. Ineligible Expenditures or Expenditures Not Provided For in the Contract (i) (ii) (iii) All expenditures incurred should be processed and paid in accordance with the provisions of the contract. 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. 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 3. Signature (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. 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.

55 FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS (CONTINUED) 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 Alternative USD SWIFT Bank Identification Code (BIC) that matches beneficiary bank s address If SWIFT BIC is not available, indicate the Fedwire routing number (FW+9 digits), or CHIPS Universal Identifier (CH+6 digits) and complete name and address of the beneficiary bank including name of city or state and country GBP AUD JPY UK Domestic Sort Code (SC+6 digits) and SWIFT BIC that matches beneficiary bank s address Australian Bank State Branch Code (BSB No., AU+6 digits) and SWIFT BIC that matches beneficiary bank s address SWIFT BIC that matches beneficiary bank s address If SWIFT BIC is not available, indicate the UK Domestic Sort Code and the complete name and address of the beneficiary bank including name of city or state and country If SWIFT BIC is not available, indicate the BSB No. and the complete name and address of the beneficiary bank including name of city or state and country If SWIFT BIC of the beneficiary bank is not available, indicate the SWIFT BIC of beneficiary bank s Head Office as intermediary bank and complete name and address of the beneficiary bank including name of city or state and country

56 50 FORM 3-1 ADB INSTRUCTIONS TO CONSULTANTS ON SUBMISSION OF CLAIMS (CONTINUED) INR Indian Financial System Code None (IFSC) and complete name and address of the beneficiary bank, including name of city or state and country EUR SWIFT BIC None OTHERS SWIFT BIC that matches beneficiary bank s address Complete name and address of the beneficiary bank including name of city or state and country c. Intermediary Bank Detail (required for cross border transactions) Requirement SWIFT BIC of a correspondent bank of the beneficiary bank (correspondent bank should be located in the country of the currency to be remitted) Alternative 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) (ii) If the foregoing or the contract is not clear, the consultant should immediately seek clarifi cation from COSO. 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.

57 FORM 3-2 INDIVIDUAL CONSULTANT TIMESHEET 51 Individual Consultant Timesheet Contract No. TA/RSC No. Consultant s TIMESHEET No. For the Month of: 201 (1) (2) (3) (4) (5) Day Date Location 1 Per 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 Diem 2 Activities/Remarks 3 Inputs/Services Rendered Justification for work claimed on nonweekdays or official holidays observed by ADB Summary of Consultant s Inputs as per contract Total inputs/days as per contract: Previous inputs/days rendered/billed: Inputs/days rendered/billed this month: Balance: days inclusive of Variation(s) Nos. to days inclusive of Timesheet Nos. to days 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: Consultant/Date (Signature over Printed Name) Certified by: ADB Supervising Project Specialist/Date (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. ADB Form No. 691/01 Revised April 2010

58 Monthly Statement of Consultant Inputs (claim form for Consulting Firms) Statement No. Payment Claim Included? 1. NAME OF CONSULTING FIRM CONTRACT Latest Contract Variation NO. Number 2. PROJECT DETAILS T.A. No. - Country Project Name Bank TA Supervising Unit (TASU) 3. PERSONNEL INPUTS (in person months) TOTAL SERVICES / 3/ 4/ 5/ Period End Period End Include travel time. For periods in the field of less than one person month the basis of calculation is one calendar day = 1/30 of month (0.0333) For periods of less than one person month in the home office the calculation is on the basis of 176 hours per month. i.e. 8 hours = 1/22 of month (0.0454). Unless otherwise specified in the contract. Adjusted to include all Bank-approved contract variations. Attach a request for contract variation if you propose future changes. ADB Form No. 692/02 Revised April FORM 4 MONTHLY STATEMENT OF CONSULTANT INPUTS (CLAIM FORM FOR CONSULTING FIRMS) (TO BE PREPARED BY CONSULTANT AND SUBMITTED TO THE BANK (TASU) WITHIN 10 DAYS OF END OF MONTH) Month FIELD SERVICES (in person-months) 3/ HOME OFFICE SERVICES (in person-months) 4/ Total Contract Input for Cumulative Total Contract Input for Cumulative TASU COMMENTS Expert Name 2/ Provision 5/ this Period Inputs at Provision 5/ this Period Inputs at For your final claim submit to TASU the form "Final Statement of Eligible Costs" and a copy of your "Final Monthly Statement of Consultant Inputs." 2/ Show in same order as in Appendix C of contract. Group international and domestic consultants separately.

59 FORM 4 MONTHLY STATEMENT OF CONSULTANT INPUTS (CLAIM FORM FOR CONSULTING FIRMS) (CONTINUED) 53 Monthly Statement of Consultant Inputs (claim form for Consulting Firms) CLAIM FOR PAYMENT 4. CLAIMS FOR REIMBURSABLE OUT-OF-POCKET EXPENDITURES. 1/ Attach Official Invoice 4A. INTERNATIONAL TRAVEL (Reimbursable).. Number of Round Trips Supporting This Claim 2/ TASU Expert Name Routing in Routing Taken Contract Available for This Reference Remarks Contract (If Different) Provision This Claim Claim Number Currency and Amount 4B. CLAIMS FOR OTHER REIMBURSABLE OUT-OF-POCKET EXPENDITURES 1/ Contract Payment Schedule Total Contract Provision Unutilized Provision Supporting This Claim 2/ TASU Documents Available For This Claim Reference Remarks Category Description Attached Currency and Amount Currency and Amount Number Currency and Amount 5. PROGRESS PAYMENT 3/ (To be filled in if payment is due.) Attach official invoice. Progress Achieved Milestone Relating to Payment Due Currency and Amount Due TASU Remarks Payment No. (e.g. Report submitted, etc.) 1. The services have been performed satisfactorily. 2. The milestones have been achieved. 3. Out-of-pocket expenditures are endorsed. PAYMENT INSTRUCTIONS 4/ US Dollars Other Currencies 4. The firm is not on the sanction lists of ADB, African Development Bank, European Bank for Reconstruction and Development, Inter-American Development Bank or the World Bank. Account No. Correspondent Bank for USD paid outside USA: CONSULTANT CERTIFICATION Confirmation by TASU Specialist 1. I certify that the inputs and amounts claimed are correct. 2. I certify that the firm is not on the sanction lists of ADB, African Development Bank, European Bank for Reconstruction and Development, Inter-American Development Bank or the World Bank. (Signature Over Name & Title) (Date) (Name and Signature) (Date) 1/ Refer to "Other Payments" category of the Payment Schedule (Last Page) of Appendix C of the contract. Please attach required supporting documents in accordance with the contract provisions and ( and indicate supporting Ref No on the documents. 2/ Do not claim amounts in excess of contract provision; submit a request for a contract variation prior to incurring excess costs. 3/ For your final claim use the form " Final Statement of Eligible Costs". 4/ If changed from contract instructions, attach an original copy of request for contract variation duly signed by the Authorized Representative of the firm. ADB Form No. 692/02 Revised April 2010

60 54 FORM 5 ADVANCE PAYMENT FACILITY (APF) Advance Payment Facility (APF) (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. ADB Form No. 693/02 Revised April ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines Tel Fax [email protected]

61 FORM 5 ADVANCE PAYMENT FACILITY (APF) (CONTINUED) 55 Advance Payment Facility (APF) (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 (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, Conforme: TASU Director Division: 1/ EA Authorized Signatory Date: 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. ADB Form No. 693/02 Revised April ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines Tel Fax [email protected]

62 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: Amount 1/ CATEGORIES (In US$) 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/ xxxxxxxx 2. Subsistence allowance 4/ xxxxxxxx C. Miscellaneous Travel Expenses 5/ xxxxxxxx xxxxxxxx III. Venue Rental 6/ xxxxxxxx IV. Meals xxxxxxxx V. 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. 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. 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. 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

63 FORM 7 DETAILS OF COST ESTIMATE FOR NON-WORKSHOP 57 Details of Cost Estimate for Non-Workshop TA No./Title: Category: I. II. III. IV. V. CATEGORIES Amount 1/ (In US$) A. xxxxxxxx B. xxxxxxxx C. xxxxxxxx xxxxxxxx A. xxxxxxxx B. 1. xxxxxxxx 2. xxxxxxxx C. xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx 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

64 58 FORM 8 FORM OF COSO S ENDORSEMENT OF RESOURCE PERSON S HONORARIUM Asian Development Bank Memorandum Central Operations Services Office Central Operations Services 1 or 2 Date: To: Through: From: Subject: Name and Title of TASU Project Specialist Director, COS1 or COS2 Name and Title of COSO Specialist (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. ADB Form No. 696/01 Revised April 2010

65 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: CATEGORIES AMOUNT OF ADVANCE LESS EXPENSES: Supporting AMOUNT 1/ Document In Local US$ Equiv. In Total Reference/ Currency of (a) 9/ US$ in US$ Receipt No. (a) (b) (c ) (d)=(b)+(c) xx,xxx.xx I. Resource Persons 2/ A. Honorarium B. Airfare 3/ C. Per Diem 4/ D. Miscellaneous Travel Expenses 5/ II. Participants A. Airfare 3/ B. Per Diem 4/ 1. Hotel accommodation 6/ 2. Subsistence allowance 4/ C. Miscellaneous Travel Expenses 5/ III. Venue Rental 6/ IV. Meals V. Others (please specify) TOTAL EXPENSES 7/ BALANCE 8/ xx,xxx.xx xx,xxx.xx Prepared by Approved by Name and Signature 10/ Designation Name and Signature Designation 11/ 1/ 2/ 3/ 4/ 5/ 6/ 7/ 8/ 9/ 10/ 11/ Provide detailed computation. 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. Receipt of purchase and boarding passes or other evidence of payment and travel acceptable to ADB should be submitted upon liquidation. Please refer to Required Documentation for general guidelines on per diem and subsistence allowance. To cover passport and visa fees, airport taxes, in and out allowance, medical costs, and other expenses incidental to travel incidental to travel. Cost of hotel/venue (including if breakfast, lunch, or dinner will be included or not). All other expenses should be supported by receipts unless otherwise specified. Any unliquidated advances should be refunded to ADB immediately. Supporting evidence for the applied exchange rate should be provided. Otherwise, ADB may use its prevailing book rate. Authorized representative of EA or cooperating institution, ADB staff, RMs/ROs/EMs, or consultant. TASU Specialist. ADB Form No. 697/01 Revised April 2010

66 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: Name of Participants AMOUNTS Per Diem Airfare Hotel Subsistence Allowance Others Total No. of Fixed Total LC US$ (a) (b) Days Rate (c ) (d) (e)=(a)+(b)+(c)+(d) Received by TOTAL Prepared by Approved by Name and Signature 1/ Designation Name and Signature Designation 2/ 1/ 2/ Authorized representative of EA or cooperating institution, ADB staff, RM/RO/EM, or consultant. TASU Specialist. ADB Form No. 698/01 Revised April 2010

67 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 / US$1.00 US$ xx,xxx.xx 2. Per Diem Allowance: $ per day xx,xxx.xx 3. Miscellaneous Expenses: (Please specify) US$ xx,xxx.xx xx,xxx.xx xx,xxx.xx xx,xxx.xx xx,xxx.xx xx,xxx.xx TOTAL US$ xx,xxx.xx Received by Signature of Participant Date 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

68 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 Supporting Document/ Reference/Receipt No. Amount 1/ (In US$) xxxxxxxx Less Expenses: I. A. xxxxxxxx B. xxxxxxxx C. xxxxxxxx xxxxxxxx II. A. xxxxxxxx B. 1. xxxxxxxx 2. xxxxxxxx C. xxxxxxxx xxxxxxxx III. xxxxxxxx IV. xxxxxxxx V. 1. xxxxxxxx 2. xxxxxxxx 3. xxxxxxxx xxxxxxxx TOTAL EXPENSES 2/ BALANCE 3/ xxxxxxxx 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

69 FORM 13 SUMMARY OF EXPENDITURES (NON-WORKSHOPS) 63 Summary of Expenditures (Non-Workshops) TA No: Project Name: Summary of Expenditures For the Period: Supporting Document Reference / Receipt Description of Goods Payee Date of Amount Paid US Dollar 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 are attached. Name and Signature Team Leader Name and Signature Project Director or Manager ADB Form No. 701/01 Revised April 2010

70 64 FORM 14 LIQUIDATION OF ADVANCE-STATEMENT OF EXPENDITURES (SOE) Liquidation of Advance-Statement of Expenditures (SOE) TA No: Project Name: Liquidation of Advance Statement of Expenditures For the Period: Item Description of Goods Payee Date of Amount Paid US Dollar No. 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 request by ADB. Name and Signature Team Leader Name and Signature Project Director or Manager ADB Form No. 702/02 Revised April 2010

71 FORM 15 LIQUIDATION OF ADVANCE-PROJECT FINANCIAL STATUS (SOE) 65 Liquidation of Advance-Project Financial Status (SOE) TA No.: Project Name: Project Financial Status for the Period: (US Dollars) FUNDS RECEIVED (c) Item or Category Approved Actual Expenditures Balance Cost Current Cumulative of Cost Estimates Period From Start to Current Estimates (a) (b) (a-b) US$ XXX,XXX GRAND TOTAL FUNDS BALANCE (c-d) (d) US$ XXX,XXX It is hereby certified that the above amounts have been paid for the proper execution of the TA acivities, all within the terms and conditions of the TA Agreement. All supporting documents substantiating the expenditures will be made available upon request by ADB. Name and Signature Team Leader Name and Signature Project Director or Manager ADB Form No. 703/01 Revised April 2010

72 66 FORM 16 REQUEST FOR CLOSING OF TA ACCOUNT Asian Development Bank Memorandum [Name of the TASU Department/Office] [name of the TASU division] Date: To: Through: From: Subject: Assistant Controller, CTLA Name and Title of TASU Director or Head Name and Title of TASU Specialist 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 OCO 2/ 1/ use application option 2/ if the TA is financed by ADB-administered external funds ADB Form No. 704/02 Revised April 2010

73 FORM 17 CERTIFICATE OF TURNOVER/DISPOSAL OF TA EQUIPMENT AND VEHICLES PURCHASED 67 Certificate of Turnover/Disposal of TA Equipment and Vehicles Purchased 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) (signature over printed name) Date: (ADB Staff Member) (signature over printed name) 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. ADB Form No. 705/01 Revised April 2010