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

1. Turkish Court of Accounts
Workshop on Auditing Public Private
Partnerships and Concessions
AGENDA
Ankara, Turkey
2 - 3 May 2018

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
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
 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
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