9.7 Where full documentation is impractical, burdensome, voluminous, or costly, and if the
conditions (Sections 9.15 or 9.28) are met, ADB may accept simplified documentation
using the following procedures:
Procedure
Simplified Documentation to
Replace Full Documentation
Statement of expenditures procedure
Force account works procedure
Statement of expenditures
Certificates on the percentage of completed work and
amount that can be withdrawn
Narrative Procedures
9.8 The narrative procedures and the check list for reimbursement procedures are shown
in Appendix 9A.
Statement of Expenditures Procedure
9.9 The statement of expenditures (SOE) procedure is a simplified procedure requiring no
submission of supporting documentation of expenditures.
9.10 The procedure derives its name from the SOE form which is submitted with the WA.
The SOE replaces the usual supporting documents and the summary sheet.
9.11 The SOE form provides data on contracts and disbursements of individual payments
(up to any applicable SOE ceiling).
9.12 In the SOE, the representative of the executing agency (EA) or implementing agency
(IA) which prepared the SOE certifies the following:
ȕ expenditures have been incurred and paid for proper execution of project activities
under the terms and conditions of the loan agreement;
ȕ all documentation authenticating these expenditures has been retained and will
be made available for examination by auditors and ADB representatives upon
request; and
ȕ for projects with an SOE ceiling, payments have not been split to enable them to
pass through such ceiling.
9.13 For the borrower’s convenience, this handbook provides the following SOE forms
(a project-specific form approved by ADB [free format] is also acceptable):
ȕ Statement of Expenditures for Project Loans (Appendix 9B); and
ȕ Statement of Expenditures for Financial Intermediation Loans (Appendix 9C and
Section 11.8).
9.14 SOE procedure may also be used when liquidating or replenishing advances under the
imprest account, if provided in the project administration manual (PAM).
ISSUED: FEBRUARY 2015
