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PPP Laws
Some countries enact specific PPP laws. As described in the OECD’s report on fostering investment in infrastructure (OECD 2015b, 16–17), these may be used to adapt the existing legal…
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Scope of the PPP Legal Framework
The PPP legal framework includes not only PPP-specific legislation and regulations, but also all legislation that affects PPP contracts, decision processes, and implementation procedures.As described…
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Implementing Principles
PPP policies often include a set of implementing principles—the guiding rules, or code of conduct under which PPP projects will be implemented. These principles set out the standards against which…
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PPP Program Scope
Many governments choose to limit the scope of their PPP program to particular types of projects (or contracts). The aim can be to focus on those most likely to achieve the government's objectives and…
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PPP Program Objectives
Governments pursue PPP programs for different reasons. Some countries begin using PPPs to resolve a crisis or remove bottlenecks in a particular sector. For example, PPPs were first used in South…
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Third Party Risk Mitigation and Credit Enhancement
The PPP Agreement is at the center of a PPP, as shown in Typical PPP Project Structure. This agreement allocates projects risks, responsibilities, and rewards between the two signatories—the…
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The Role of Public Finance in PPPs
The exclusive use of private finance is not a defining characteristic of a PPP—governments can also partially finance PPP projects. Reducing the amount of capital investment needed from private…
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Considerations for Government
When a PPP involves private finance, the investor typically has primary responsibility for developing the finance structure of the project. Nonetheless, government may need to influence its design.At…
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Finance Structures for PPP
The private party to most PPP contracts is a specific project company formed for that purpose—often called a Special Purpose Vehicle (SPV). This project company raises finance through a combination…
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Consideration of Consultation Responses
This document records the key themes made in response to the Airports Commission’s consultation on three options for expanding the UK’s aviation capacity, and the Commission’s response to these…
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Disclosure of Project and Contract Information in Public-Private Partnerships
Disclosure of Project and Contract Information in Public-Private Partnerships. This report presents a review of current practices on the disclosure of information on PPP projects and contracts…
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Guidelines on Stakeholder Consultation
Guidelines on Stakeholder Consultation
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Strategic Communication for Privatization, Public-Private Partnerships and Private Participation in Infrastructure Projects (Calabrese, Daniele. 2008)
Strategic Communication for Privatization, Public-Private Partnerships, and Private Participation in Infrastructure reviews the experiences of the World Bank and its clients in employing public…
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Eurostat Treatment of Public-Private Partnerships (EPEC. 2010)
Eurostat Treatment of Public-Private PartnershipsPurposes, Methodology and Recent Trends
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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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Decreto No. 48.867 de 10 de agosto de 2004
Defines in detail the specific duties of the CPP, including the management of the CPP fund.
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Ley 448 de 1998 (Colombia)
Reglamentado parcialmente por el Decreto Nacional 3800 de 2005 por medio de la cual se adoptan medidas en relación con el manejo de las obligaciones contingentes de las entidades estatales y se…
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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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Public-Private Partnerships: The Relevance of Budgeting
This article examines the budgetary implications of public-private partnerships (PPPs) and how to strengthen budgetary review, budget treatment, accounting and assessment of PPPs.
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Financing Infrastructure and Monitoring Fiscal Risks at the Subnational Level
This paper explores the building blocks of an institutional framework to govern borrowing by subnational entities to finance infrastructure investment. The framework should help in achieving…