The role of the Comptroller and Auditor General (C&AG) is to provide independent assurance that public money is properly managed and spent to good effect and to contribute to improvements in public administration. C&AG Website
The role of the office is to:
provide assurance on the system of internal financial control put in place by each body
In implementing this mandate account is taken of the special considerations which attach to the management of public funds including the requirements of probity and sound corporate governance.
Recent chapters on PPP’s included in the C&AG Annual Reports are:
Chapter 3 of the 2012 Annual Report
Chapter 6 of the 2011 Annual Report
Chapter 6 of the 2010 Annual Report
Chapter 5 of the 2009 Annual Report
Chapter 4 of the 2008 Annual Report
The European PPP Expertise Centre (EPEC) is a joint initiative of the EIB, the European Commission and European Union Member States and Candidate Countries. EPEC helps strengthen the capacity of its public sector members to enter into PPP transactions.
The European PPP Expertise Centre (EPEC) is a joint initiative of the EIB, the European Commission and European Union Member States and Candidate Countries. EPEC helps strengthen the capacity of its public sector members to enter into Public Private Partnership (PPP) transactions. With the support of a full time Executive made up of experienced PPP professionals, EPEC’s Members share experience and expertise, analysis and best practice relating to all aspects of PPPs.
Central Guidance
Process Auditor Central Guidance 3: Guidelines for the Reporting Arrangements, Role and Function of a Process Auditor in a Public Private Partnership project
Other Guidance
PPPs Clarification of Eurostat Rules Guidance Note on the Accounting Treatment of Capital Projects for General Government Purposes
This document lists the main representative clauses used to date in PPP contracts in Ireland. The compendium document is not a complete set of clauses i.e. it does not represent an entire project specific agreement but rather provides a broad template of the main representative clauses to assist in the compilation of contracts, in consultation with legal advisors. The clauses presented in the compendium may need to be amended to reflect the specific requirements of each project.
Please see here to learn more about the Compendium of Clauses for a DBFOM Contract