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TechnicalAssistanceDisbursementHandbookMay2010Allrightsreserved.Published2010.PrintedinthePhilippines.ISBN978-971-561-856-4PublicationStockNo.TIM090804TheviewsexpressedinthisbookarethoseoftheauthorsanddonotnecessarilyreflecttheviewsandpoliciesoftheAsianDevelopmentBank(ADB)oritsBoardofGovernorsorthegovernmentstheyrepresent.ADBdoesnotguaranteetheaccuracyofthedataincludedinthispublicationandacceptsnoresponsibilityforanyconsequenceoftheiruse.Bymakinganydesignationoforreferencetoaparticularterritoryorgeographicarea,orbyusingtheterm“country”inthisdocument,ADBdoesnotintendtomakeanyjudgmentsastothelegalorotherstatusofanyterritoryorarea.ADBencouragesprintingorcopyinginformationexclusivelyforpersonalandnoncommercialusewithproperacknowledgmentofADB.Usersarerestrictedfromreselling,redistributing,orcreatingderivativeworksforcommercialpurposeswithouttheexpress,writtenconsentofADB.Note:Inthisreport,“$”referstoUSdollars.AsianDevelopmentBank6ADBAvenue,MandaluyongCity1550MetroManila,PhilippinesTel+6326324444Fax+6326362444www.adb.orgFororders,pleasecontact:DepartmentofExternalRelationsFax+6326362648adbpub@adb.orgiiiCONTENTS1.TheHandbook11.1PurposeandScope11.2ForInquiries12.GeneralInformationonTechnicalAssistanceOperations22.1Introduction22.2Objectives22.3TypesofTechnicalAssistance33.TechnicalAssistanceFinancingPolicies53.1BasicPrinciples53.2TAMilestoneEventDates53.3ExpendituresFinanced63.4StandardTACostCategories73.5RetroactiveFinancing73.6TACostRecovery83.7ChangeofTAScopeandImplementationArrangements/IncreaseTAAmount83.8Consultant’sContractsunderTAProjects94.PaymentInstructionsandPractices104.1PaymentInstructions104.2RequestsforPayments114.3PaymentstoConsultants124.4AuthorizationofDisbursement124.5Disallowances/Nonpayments135.DisbursementProcedures145.1DirectPayment145.2Reimbursement/StatementofExpenditures145.3Advance156.RequestandLiquidationofAdvance166.1RequestforAdvance166.2LiquidationofAdvance186.3Refu
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