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Informe de Pasivos Contingentes 2016 (Chile)
CL. 2016. Informe de Pasivos Contingentes 2016. Santiago: Gobierno de Chile, Ministerio de Hacienda, Dirección de Presupuestos.
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International Federation of Accountants website
The International Federation of Accountants (IFAC) website.
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2013 Handbook of International Public Sector Accounting Pronouncements (IFAC. 2011)
2013 Handbook of International Public Sector Accounting PronouncementsThis Handbook contains the complete set of the International Public Sector Accounting Standards Board’s (IPSASB’s) pronouncements…
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Recommendation of the Council for Budgetary Governance
The budget is a central policy document of government, showing how annual and multi-annual objectives will be prioritized and achieved. Alongside other instruments of government policy – such as laws…
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Government Finance Statistics Manual 2014
IMF guidelines on how to report government fiscal statistics.
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Contingent Liabilities : Issues and Practice
A seminal paper on managing contingent liabilities, including to PPP projects. Includes case studies to illustrate management challenges and practices from different countries and issues. Case…
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Best Practices in Public-Private Partnerships Financing in Latin America: the role of subsidy mechanisms
Latin America has seen buoyant investment in private infrastructure projects over the period since 2005, weathering the global financial crisis better than most regions and even seeing an upsurge in…
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PPP Risk Allocation Tool 2019 Edition - Water and Waste
This guidance tool is aimed to be used in conjunction with the World Bank’s Guidance on PPP Contractual Provisions 2019 Edition.
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Open Data + Increased Disclosure = Better PPPs
This article is extracted from Handshake Issue #17: Data.
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Using the Right Tools: Risk Allocation Tool
Presentations for the Third Global Roundtables on Infrastructure Governance and Tools
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Climate Change and Natural Disasters
The risk of natural disasters affects infrastructure projects and must be considered throughout the project cycle. Climate change introduces additional challenges by increasing uncertainty and the…
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Infrastructure in Fragile and Conflict-Affected States
Countries are classified as fragile and conflict-affected states (FCS) for diverse reasons. The OECD Principles for Good International Engagement in Fragile States (OECD 2007c) describe FCS as facing…
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Inadequate Maintenance
Infrastructure assets are often under-maintained, either because maintenance is poorly planned or because planned maintenance is deferred. Political consideration or pursuit of personal gain often…
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Weak Management
A common rationale for involving the private sector in infrastructure provision is that the private sector is more efficient and effective at managing infrastructure construction projects, and at…
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Poor Planning and Project Selection
Scarce resources are too often spent on poorly-selected projects that fail to achieve benefits commensurate with their cost. The result can be under-used assets and poor service delivery at a higher…
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Insufficient Funds
Infrastructure investment is typically under-funded—that is, most countries are not investing enough to meet strategic objectives, such as universal access or poverty eradication. This suggests that…
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How PPPs Are Used: Sectors and Services
PPPs have been used in a wide range of sectors to procure different kinds of assets and services. In all cases, the PPP project constitutes or contributes to the provision of public assets or…
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What PPP is Not: Other Types of Private Involvement
Besides defining the essence and the main features of PPPs, it is also helpful to clarify what they are not. This is useful to help us understand why the various features of the PPP model all…
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PPP Risk Allocation Tool 2019 Edition - Energy, Communications and Industrial Parks
This guidance tool is aimed to be used in conjunction with the World Bank’s Guidance on PPP Contractual Provisions 2019 Edition.
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Taming the Terra Incognita of PPPs: The case for data as an exploration tool
This article is from Handshake Issue #17: Data.
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Next Gen PPPs: Tackling asset management and big data like the NFL
This article is extracted from Handshake Issue #17: Data.
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Global PPI Update 2015
This note is a product of the Public-Private Partnership Group of the World Bank, and the Private Participation in Infrastructure Database (PPI Database), written by Henry Kasper and Deblina Saha,…
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Why Less Means More for PPPs and Data: Keys to collecting the right information
This article is extracted from Handshake Issue #17: Data.
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Data: Read This Next
This article is extracted from Handshake Issue #17: Data.
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Working with Smallholders: A Handbook for Firms Building Sustainable Supply Chains
This handbook is written for the operational managers in agribusiness companies responsible for integrating smallholder farmers into value chains as suppliers, clients, or customers.