Budgeting and Reporting for Public-Private Partnerships

Funke, Katja; Irwin, Tim; Rial, Isabel

doi:10.1787/5k46n41mwp6g-en

Cited by 4 publications

(1 citation statement)

References 11 publications

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“…A key element in supporting the adoption of an unbiased approach to PPPs would be the introduction of the IPSAS32 public accounting standard, which Estonia has already done. The use of this standard was recommended by the IMF (Funke, Irwin, and Rial, 2013) for financial reporting to citizens and the market. IPSAS32 is based on accounting principles (specifically, that of economic control), which ensure that obligations related to PPPs are recorded on the public balance sheet, contributing to greater transparency.…”

Section: Project Selectionmentioning

confidence: 99%

International Transport Forum Policy Papers

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Transport allows people and goods to move freely and offers broad access to services. It is a cornerstone of European integration and a major contributor to the European Union's economy, connecting people across different regions and countries. Demand for mobility has traditionally grown as economies and societies have become more integrated, bringing innovation and investment opportunities. Yet, crises like the Covid-19 pandemic reversed this trend and threaten connectivity, thus confronting citizens, businesses and authorities with unprecedented challenges. A fully recovered and resilient transport sector will play an important role in the climate transition and the digital transformation. Developing sustainable and smart mobility solutions will be a key part of the European Green Deal. Estonia was one of the first countries to make use of the EU's Structural Reform Support Programme (SRSP). The SRSP provides tailor-made, demand-driven technical support to EU countries for the design and implementation of growth-enhancing reforms. Estonia requested SRSP support in 2018 to pursue, among other things, an ambitious range of preparations for a new National Transport and Mobility Master Plan. This report, prepared by the International Transport Forum at the OECD in cooperation with the European Commission's Directorate General for Structural Reform Support (DG REFORM), is a key input to the plan. The most tangible parts of a transport plan relate to decisions to construct infrastructure. What road or rail project should be built to improve the mobility of citizens? What will make freight flows more seamless? Yet infrastructure investments represent only the tail end of transport policy-making, and an ambitious transport investment programme alone does not, in itself, signal reform. Investment programmes are based on a whole set of choices. These choices depend on the way policy decisions are made, how the transport sector is organised, and what incentives infrastructure managers and infrastructure users face.

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Section: Project Selectionmentioning

confidence: 99%

International Transport Forum Policy Papers

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Research on China’s PPP Financial Affordability Evaluation

Yu¹

2018

JWER

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This paper studies the reasons that PPP may cause fiscal risk in provision of public services, and points out the necessity of expenditure-scale control in the application of PPP and the essence of financial affordability evaluation. Through analysis on the shortcomings in the current PPP financial affordability evaluation, it puts forward some issues such as the low reliability of China's financial affordability evaluation, lack of supervision on non-general public budgets and backward government accounting system. In addition, this paper proposals policy suggestions of enhancing the provincial-level financial department in the function at management and supervision in accordance with specific issues; of standardizing the government expenditure management; of fully establishing a comprehensive financial reporting system of accrual accounting system by government; and of advancing the legislative process, with a view to provision of reference for China's PPP fiscal risk management.

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Elements of theory and practice of public-private partnership a lost possibility or a chance still in motion for polish economy

Cenkier

2015

Ekonomiczne Problemy Usług

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StreszczenieW artykule sformułowano kilka refleksji w odniesieniu do zadań publicznych, w tym w zakresie rozwoju infrastruktury, które władze każdego państwa są zobowią-zane realizować celem zaspokojenia potrzeb społecznych. Niedobór środków pozostających w dyspozycji sektora publicznego, będący wynikiem tego, że istniejące potrzeby znacznie przewyższają możliwości ich finansowania, zmusza administrację publiczną do przezwyciężania istniejących ograniczeń, np. poprzez stosowanie partnerstwa publiczno-prywatnego. W opracowaniu przedstawiono zatem także istotę koncepcji partnerstwa publiczno-prywatnego w ujęciu teoretycznym, skonfrontowaną z doświadcze-niem wynikającym z około dwudziestoletniej już praktyki wykorzystania partnerstwa. W szczególności podjęto próbę krótkiej oceny uwarunkowań zastosowania partnerstwa publiczno-prywatnego w polsce, ze wskazaniem zmian w otoczeniu w zakresie partnerstwa, w tym instytucjonalno-prawnych, które miały miejsce w ostatnich kilku latach.Słowa kluczowe: potrzeby publiczne, wydatki publiczne, finansowanie zadań publicznych ze środków publicznych, finansowanie zadań publicznych ze środków prywatnych, partnerstwo publiczno-prywatne Wprowadzenie potrzeby ludzkie są z reguły nieograniczone i rzadko kiedy w pełni nasycone. Ograniczone są natomiast zasoby służące zaspokojeniu tych potrzeb, co * Agnieszka Cenkier, dr hab. prof. SgH,

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Budgeting and Reporting for Public-Private Partnerships

Cited by 4 publications

References 11 publications

International Transport Forum Policy Papers

International Transport Forum Policy Papers

Research on China’s PPP Financial Affordability Evaluation

Elements of theory and practice of public-private partnership a lost possibility or a chance still in motion for polish economy

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