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Agenda-Workshop on Auditing Public Private Partnerships and Concessions. Ankara, 2-3 May 2018

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Agenda of the Workshop on Auditing Public Private Partnerships and Concessions. Ankara, Turkey. 2 - 3 May 2018.

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Agenda-Workshop on Auditing Public Private Partnerships and Concessions. Ankara, 2-3 May 2018

  1. 1. Turkish Court of Accounts Workshop on Auditing Public Private Partnerships and Concessions AGENDA Ankara, Turkey 2 - 3 May 2018
  2. 2. 2 Background Supreme audit institutions are an important link in the chain of accountability for public expenditure decisions and the use of public resources. Over recent year the use of PPPs and concessions for the delivery of public infrastructure and services has increased in many countries. As a result significant amounts of public funds are provided to private sector partners for the building, management and delivery of public assets and services through these arrangements rather than through traditional public service delivery models. SAIs have a role in auditing and reporting on PPP and concessions, given that they involve the use of significant public funds, although the extent of this may well depend on their mandate. SAIs also have to be aware of other entities that may have a role in monitoring PPPs and concessions. In some jurisdictions, SAIs may be required sign off on PPP contracts before they can be implemented, provide an opinion on the whether they represent value for money or an opinion on the accounting treatment. SAIs may conduct performance audits of PPP projects, or review the value for money of the program as a whole and/or also may consider PPP commitments and processes as part of regular audits of contracting authorities and of the government as a whole. In conducting audits of contracting authorities, SAIs may need to examine whether PPP commitments are appropriately reflected in accounts and that PPP processes have been followed. In some countries with well-developed PPP programs, SAIs have undertaken value for money reviews of the PPP program as a whole. ISSAI 5220 provides auditing guidelines for the audit of PPP projects. These provide guidance for supreme audit institutions on reviewing how the PPP was identified, how the transaction process was managed, the tender process adopted, how the contract was finalised, and the ongoing management of the PPP contract implementation. The Turkish Court of Accounts are interested in learning about the approaches of EU member state SAIs to the audit of PPPs/concessions as well learning more generally about the background to PPP and the key issues, challenges and risks in their implementation. Objectives The objective of the workshop will be to explore the audit work that SAIs undertake in relation to PPPs and concessions and to share good practices in their audit. The workshop will also provide general context about PPPs and concessions including the challenges and risks in the implementation of such contracts and the requirements of the related EU directives The workshop will examine:  background on PPPs and concessions, including the challenges and risks in implementing such contracts and the requirements of EU directives.  the approaches of SAIs to examining of PPPs/concessions  rights of access to contractor records  the approach of SAIs to auditing PPPs/concessions  example case studies of PPP audits Format The workshop will be interactive and include case presentations. Experts from EU Member States will inform about EU policies and provide examples of good practice. The Ministry of Development will provide context on the development of PPP/concessions in Turkey and the TCA will be asked to share its experience in examining PPPs/Concessions.
  3. 3. 3 Programme 2 May 2018 08:45 Welcome coffee 09.15 Opening of the Workshop and Welcome Mr Seyit Ahmed Baş, President, Turkish Court of Accounts Mr Azmi ES, Director, Turkish Court of Accounts Mr. Alastair Swarbrick, Senior Advisor, SIGMA 09.45 Presentation on PPPs and concessions in Turkey Ms. Sedef Yavuz Noyan, Director of PPP Department, Ministry of Development The presentation will explain the current situation and processes in Turkey with regard to PPPs and concessions. 10.30 Coffee / tea break 11.00 PPPs and concessions, the planning, procurement, implementation and management. by Mr. Martin Oder, SIGMA Expert, Austria. Mr Oder is a lawyer specialising in procurement, PPP and concessions law and advising on large scale PPP/Concession projects. The presentation will provide an overview of the key issues, challenges and risks that should be considered in the planning, procurement, implementation and management of such contracts. It will consider the regulatory environment, assessment of PPPs and concessions, procurement and contract award process and implementation and monitoring. It will also consider the difference between developed and developing country implementation of PPPs and concessions and requirements of EU directives. Questions & Answers 12.30 Lunch 14.00 Auditing PPPs and concessions by Mr. Frederic Angermann, SIGMA expert, Cour des comptes, France. Mr Angermann is in charge of PPP monitoring at the Cour des comptes and designed and delivered training on PPPs for auditors in French speaking countries. The presentation will cover the Cour des comptes approach to the audit of PPPs/concessions and will cover the following areas:
  4. 4. 4  General Requirements o Audit responsibilities, including access rights o Audit team: in-house skills and external experts that may be required o Timing: when to carry out an audit of a PPP or concession deal  Planning and conducting the audit including: o Scoping of PPP/Concession o PPP Project management o Procurement o Implementation  Specific issues o Lessons learned and specific methods/methodologies approaches to make the audit of PPPs easier o Comparison with traditional public service delivery models Questions & Answers 15.30 Coffee / tea break 16.00 Audit of PPPs and concessions – Case Study by Mr. Frederic Angermann, SIGMA expert, Cour des comptes, France Case study presentation of an audit conducted on PPP/concessions to illustrate the audit approach, challenges and issues faced, and the final conclusion and recommendations Questions & Answers 17.00 Conclusion and End of Day 1
  5. 5. 5 3 May 2018 08:45 Welcome coffee 09.00 Opening of Day 2 09.05 Auditing PPPs and concessions by Mr Enrico Grassi, SIGMA expert, European Court of Auditors. Mr. Grassi was head of Task for the European Court of Audit’s recently published report on Public Private Partnerships in the EU. The presentation will provide the European Court of Auditors approach to the audit of PPPs during his recent audit on the Public Private Partnerships in the EU. The presentation will cover the general requirements, planning and conducting the audit. Questions & Answers 10.30 Coffee / tea break 11.00 Audit of PPPs and concessions – Case Study by Mr Enrico Grassi, SIGMA expert, European Court of Auditors Case study presentation of an audit conducted on PPP/concessions to illustrate the audit approach, challenges and issues faced, and the final conclusion and recommendations Questions & Answers 11.30 Expert Panel - Question and answer session 12.00 Conclusion and next steps

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