Central Guidance

Framework for Public Private Partnerships

Guidelines to State authorities regarding the National Development Finance Agency These guidelines are issued under section 4(1) and section 8 of the NDFA Act 2002.

Guidelines for the Use of Public Private Partnerships (PPP) The new Guidelines for the Use of Public Private Partnerships replace the 2006 Guidelines for the Provision of Infrastructure and Capital Investments through Public Private  Partnerships: Procedures for the Assessment, Approval, Audit and Procurement of Projects.

The updated Guidelines reflect guidance changes that have already been implemented in practice since the last formal publication in 2006. They also contain some new guidance, such as:

  • the changes in relation to the calculation of the Public Sector Benchmark (PSB), and in particular the move to a value range rather than a single point estimate for the PSB
  • an explicit acknowledgement that the Value for Money Comparison (VfMC) exercise, comparing the highest ranking PPP bid against the PSB, is not a simple pass/fail test in terms of whether the PPP should proceed, but rather one key component of a balanced and detailed final decision making process;
  • confirmation that the PSB should be published post-construction, once an appropriate period of time has elapsed and there is no longer an issue with its commercial sensitivity);

The Guidelines have also be aligned with the provisions of the revised Public Spending Code.

Report of the Expert Group on PPPs July 2018

Technical Guidance Note: Assessment of Projects for Procurement as PPPs These guidelines provide pointers on how to conduct an assessment of projects at an early stage of the procurement process to establish if the PPP approach would be appropriate. Added November 2006.

Discount Rate Principles for PPP Projects

Stakeholder Consultation for Employees and their Representatives

Technical Guidance Note: Compilation of a Public Sector Benchmark This Technical Note gives guidelines on the compilation of a Public Sector Benchmark (PSB) for a Public Private Partnership Project. The PSB is a key tool in the PPP procurement process. It is presented as a single monetary value that represents the full estimated cost, taking income and risks into account, to the Sponsoring Agency of delivering the project using “traditional” public sector procurement. The PSB must comprehensively address all costs, income and risks that the private sector will be invited to tender for in the PPP contract.

Process Auditor Central Guidance 3: Guidelines for the Reporting Arrangements, Role and Function of a Process Auditor in a Public Private Partnership project.

Corporate Tax Guidance CG1: Central Guidelines on Corporation tax treatment of Public Private Partnership Agreements.

Framework for PPP Awareness and Training

Technical Note: Value for Money in the PPP Procurement Process The achievement of a value for money outcome in the use of public funds is an overarching consideration in the procurement and delivery of each public investment project. Value for money is a consideration for the Sponsoring Agency throughout the procurement process and its achievement should be continuously to the forefront in all aspects of the project. In the procurement of a PPP project there are key stages at which value for money is formally tested. These guidelines outline how and when to carry out these formal tests.

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