These updated editions of the Disbursement Handbook provide detailed explanations of the World Bank's procedures for disbursing funds to agencies and contractors during the implementation of development projects and programs. Chapters treat loan documents, withdrawal procedures (including step-by-step instructions for completing various forms), and special features of disbursement operations. The manual covers World Bank guidelines for procurement of goods and services as well as accounting and auditing requirements. This manual will be useful to commercial banks and to present and prospective suppliers of goods and services for projects and programs. It can help make for more efficient disbursement of loans and credits.

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