INTOSAI Working Group on the Audit of Privatisation
Thirteenth Meeting London, 27 and 28 September 2006 - Interactive voting results
INTOSAI Working Group on the Audit of Privatisation
Which region do you represent?
Are you a member of the Privatisation Working Group (PWG)?
Which issue is currently most topical in your country?
How much experience do you have auditing or reporting on the value for money of Privatisation?
How much experience do you have auditing or reporting on the value for money of Public Private Partnerships (PPP)?
How much experience do you have auditing or reporting on the value for money of
Economic Regulation of Privatised Businesses?
Does your SAI have a dedicated team for Privatisation/PPP/Regulation and if so how many auditors are within the team?
Protecting State Interests in Privatised Businesses: OECD guidelines on the governance of state owned enterprises
Do OECD Guidelines seem an appropriate tool in the context of your country?
Could your SAI (Supreme Audit Institution) do anything to support OECD in
spreading good practice in the field?
Are there significant reforms currently being undertaken in your country
regarding the governance of state owned enterprises?
If there are significant reforms being undertaken, which area do they mostly
relate to?
Accounting for Service Concessions – the UK Private Finance Initiative
Does your country use PFI style arrangements?
Has the SAI reported on any such arrangements i.e. their value for money?
Does the public sector record the property asset and the associated liability?
Contract: 15 year aircraft training simulation contract for RAF, payment per successful trainee (subject to agreed minimum guaranteed number of trainees); spare simulator time can be sold to 3rd parties (e.g. airlines)
Should this contract be on the public sector balance sheet under UK GAAP
Principles?
Should this contract be on the public sector balance sheet under IFRIC
principles?
Should this contract be on the public sector balance sheet under EUROSTAT
principles?
SAI involvement before privatisation
Does your SAI have any responsibilities for auditing privatisations or the
privatisation process before privatisation is completed?
Does your SAI have any involvement in the privatisation process before
privatisation is completed eg guidance, advice?
Should INTOSAI PWG encourage SAIs to undertake appropriate pre audit activities
(without duplicating the responsibilities of other bodies) to encourage the use
of best practice in the privatisation process?
Future PWG priorities
Which Public Private Partnerships (PPP) case study would you prioritise?
Should the PWG update the guidelines on privatisation?
