There are now increasing concerns about the need to upgrade public infrastructure, improve the delivery of public services, and explore new options for partnering with the private sector. This book looks atways of strengthening the efficiency of public investment and managing the fiscal risks ofpublic-private partnerships.
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Table of ContentsPreface Foreword; T.Ter-Minassian Introduction; G.Schwartz, A.Corbacho & K.Funke PART I: PUBLIC INVESTMENT AND FISCAL POLICY IN EUROPE Public Capital and Economic Growth: Key Issues for Europe; J.de Haan, W.Romp & J.-E.Sturm A Primer on Public Investment in Europe; E.Perée & T.Välilä Challenges for Public Investment in New EU Member States; A.Jev?ák & F.Keereman Budgeting of Public Investments; E.Tandberg Comments on Part I; C.Kamps Comments on Part I; C.Rosenberg PART II: FISCAL RISKS FROM PPPs PPPs and Fiscal Risks: Should Governments Worry?; A.Corbacho & G.Schwartz Controlling Spending Commitments in PPPs; T.Irwin PPPs and Fiscal Risks: Experience of Portugal; R.S.Monteiro Comments on Part II; G.Kiss Comments on Part II; M.Mršnik PART III: THE INSTITUTIONAL ENVIRONMENT FOR PPPs The OECD Principles for Private Sector Participation in Infrastructure; H.Christiansen Legal Regimes for PPPs in Central and Eastern Europe; A.Zverev Combining PPPs with EU Grants; H.Goldsmith Managing PFI Projects in the United Kingdom; E.Farquharson Negotiating and Renegotiating PPPs and Concessions; L.A.Andres & J.L.Guasch Comments on Part III; D.Bergvall PART IV: PPP ACCOUNTING, REPORTING AND AUDITING PPPs: Some Accounting and Reporting Issues; R.Hemming IPSASB: Service Concession Arrangements; M.Hathorn Accounting for PPPs: The Eurostat Approach; P.de Rougemont Framework for PPP Audits in the United Kingdom; P.Leahy PPP Audits in Portugal; F.Machado Hungary's Audit Experience with PPPs; G.Báger Comments on Part IV; K.Seregélyes Comments on Part IV; J.Ramallo-Massanet
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