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Comptroller and Auditor General Annual Reports

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:

  • audit and report on the accounts of public bodies
  • establish that transactions of public bodies are in accordance with the legal authorities governing them and that funds are applied for the purposes intended
  • provide assurance on the system of internal financial control put in place by each body
  • examine whether each body administers its resources economically and efficiently and has mechanisms in place to evaluate the effectivness of operations
  • authorise the release of funds from the Exchequer for purposes permitted by law

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.

The C&AG publish an analysis of PPP project costs in the Exchequer Financial Outturn chapter of the Report on the Accounts of the Public Services.


EPEC

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.

EPEC Website


Guidance

Central Guidance

Framework for Public Private Partnerships
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Guidelines for the Use of Public Private Partnerships (PPP)
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Report of the Expert Group on PPPs July 2018
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Technical Guidance Note: Assessment of Projects for Procurement as PPPs
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Discount Rate Principles for PPP Projects
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Stakeholder Consultation for Employees and their Representatives
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Technical Guidance Note: Compilation of a Public Sector Benchmark
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Guidelines for the Reporting Arrangements, Role and Function of a Process Auditor in a Public Private Partnership Project
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Corporation Tax Guidance
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Framework for PPP Awareness and Training
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Technical Note: Value for Money and the Public Private Partnership Procurement Process
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Guidelines to State authorities regarding the National Development Finance Agency
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Other Guidance

Best Practice Guidelines for Project Implementation
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EU Guidelines for a Successful PPP
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PPPs Clarification of Eurostat Rules Guidance Note on the Accounting Treatment of Capital Projects for General Government Purposes
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Compendium of Clauses for a DBFOM Contract

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.

Introduction to Compendium
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1.Definitions
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2. Interpretation
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3. Effectiveness of the Agreement
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4. Duration
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5. Design and Construction Certificates
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6. Programme
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7. Health, Safety and Security
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8. Statutory Undertakers
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9. Services Commencement Certificate
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10. Standard of Operations and Maintenance
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11. Monitoring Performance
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12. Representatives
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13. Notices
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14. Liaison Procedures
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15. Warranties
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16. Change in Control
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17. Assignment
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18. Sub-Contracting
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19. Disclaimers
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20. General Project Undertakings
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21. Specific Project Undertakings
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22. Quality & Environmental Management
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23. Reports
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24. Records
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25. Information to be provided by the Authority
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26. Intellectual Property
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27. Custody of Financial Model
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28. Land
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29. Consents and Approvals
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30. Statutory Powers
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31. Protestors and Trespassers
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32. Fossils, Antiquities and Burial Grounds
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33. Employment Issues
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34. Change
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35. Change in Law
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36. Delays to Completion and Compensation Events
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37. Relief Events
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38. Force Majeure
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39. Calculation of Payments
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40. Payment Requests
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41. Payments
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42. Set-Off
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43. Refinancing
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44. Prepayment
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45. Taxes
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46. Rates
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47. Indemnities
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48. Insurance
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49. PPP Co Default Termination
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50. Corrupt Gifts and Fraud
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51. Authority Default Termination
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52. Non-Default Termination
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53. Effect of Termination
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54. Compensation on Termination
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55. Handback
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56. Dispute Resolution Procedure
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57. Confidentiality
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58. Severability
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59. Waiver
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60. Amendments
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61. Agency
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62. Whole Agreement
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63. Competition Act
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64. Governing Law and Jurisdiction
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Additional Contract Definitions
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