Digest of Experience
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Privatisation
Albania
- Challenges posed by the privatisation process in Albania (Budapest, June 2001)
- The next stage of privatisation (Buenos Aires, September 2000)
- External audit on the Course of Public Property Privatisation (Warsaw, October 1999)
Australia
- Accountability and Audit - Post Privatisation (Warsaw, October 1999)
Austria
- The State as a Minority Shareholder (Warsaw, October 1999)
Bangladesh
- Privatization: the Bangladesh Context (Prague, June 2003) Word version (26 Kb) PDF (56 Kb)
Bulgaria
- The Bulgarian Experience in the Audit of Concessions (Brasilia, September 2005) PDF (152 Kb)
- Audit of Privatisation: The Bulgarian experience (Ms Sandolova, Bulgarian National Audit Office) Powerpoint slides (2 Mb) PDF ( 464 Kb)
Czech Republic
- Presentation by the Supreme Audit Office (Prague, June 2003) Word version (175 Kb) PDF (362 Kb)
- Doporu ené postupy p i kontrole privatizace (Prague, June 2003) PDF (389 Kb)
Denmark
- Bus company privatisation (Oslo, June 2002) Word version (274Kb) PDF (447 Kb)
- Issues arising on the disposal of Danish state owned harbours to their respective municipalities (Budapest, June 2001)
Egypt
- Central Auditing Organization (CAO's) role in Egyptian privatization program (Oslo, June 2002) PDF (919 Kb)
- The role and responsibility of the Central Auditing Organization in controlling the privatized business units in which the State is minority stakeholder (Warsaw, October 1999)
Estonia
- Report on the privatisation AS Eesti Raudtee (Estonian Railways plc) PDF (26 Kb)
- Summary of Audit No. 003/1999 "Protection of State Interests upon Preparation and Restructuring of AS Eesti Telekom for Privatisation" PDF (30 Kb)
Germany
- Privatization: the German Example (Prague, June 2003) Powerpoint slides (198Kb) PDF (237 Kb)
- Auditing the Treuhandanstalt and its Successors (Oslo, June 2002) PowerPoint version (185Kb)
Hungary
- Privatisation in Hungary - Challenges, Impacts and Lessons (Sofia, June 2004) Powerpoint slides (216 Kb) PDF (191 Kb)
- Conclusions of the study: Privatisation in Hungary (Sofia, June 2004) Word version (80 Kb) PDF (162 Kb)
- Auditing concession contracts (Budapest, June 2001)
- The future management of state assets (Budapest, June 2001) PDF (198 Kb)
- Privatisation in Hungary 1990-2000 (Budapest, June 2001)
- The State as Minority Shareholder in Privatised Businesses (Buenos Aires, September 2000)
- Report on the possibilities of the utilisation of the INTOSAI manual on privatisation and related experience Hungarian State Audit Office (Buenos Aires, September 2000)
- The role and responsibility of the State as minority shareholder in a privatised business (Warsaw, October 1999)
Israel
- Obligations without representation : the State as a minority stakeholder (Warsaw, October 1999)
Lithuania
- Privatisation and Audit Experience in Lithuania (Sofia, June 2004) Word version (106 Kb) PDF (148 Kb)
Morocco
- The Moroccan Experience of Privatisation (Brasilia, September 2005) PDF (103 Kb)
Norway
- Governmental purchase of transport services from the Norwegian Railway Corporation (Sofia, June 2004) Powerpoint slides (96 Kb) PDF (124 Kb)
- The Norwegian experience on the audit of privatisation (Oslo, June 2002) Word version (63Kb) PDF (158 Kb)
- The role of the state as minority shareholder in privatised businesses (Buenos Aires, September 2000)
Poland
- Failed Privatizations - State Treasury's Management of Property of Liquidated Enterprises (Prague, June 2003) Word version (97 Kb) PDF (126 Kb)
- Managing the state’s interests in partly privatised companies (Oslo, June 2002) Word version (49Kb) PDF (146 Kb)
- The Polish SCC experience in auditing performance of duties by the State Treasury representatives in commercial law companies (Warsaw, October 1999)
Romania
- The Romanian Court of Accounts: Experience on Auditing of Privatisation (Prague, June 2003) PDF (230 Kb)
Russian Federation
- Efficiency audit of privatization: The purposes and mechanism (Sofia, June 2004)Powerpoint slides (91 Kb) Word version (57 Kb) PDF (432 Kb)
- Audit of management efficiency of the state blocks of shares (Oslo, June 2002) PDF (232 Kb)
Slovenia
- Privatisation audits: the experience of the Court of Audit of the Republic of Slovenia (Prague, June 2003) Word version (109 Kb) PDF( 298 Kb)
Saudi Arabia
- Country Paper on Experience on the Audit of Privatization (Prague, June 2003) Word version (73 Kb) PDF (135 Kb)
- Government Accounting Systems and Privatisation in Saudi Arabia (Buenos Aires, September 2000)
- The Role and Responsibility of the State as Minority Shareholder in Privatised Businesses (Warsaw, October 1999)
Turkey
- Privatization in Turkey (Oslo, June 2002) PDF (1 Mb)
United Kingdom
- Lessons to be learnt from International Comparisons (Sofia, June 2004) Powerpoint slides (148 Kb) PDF (294 Kb)
- Privatisation: 10 years on (Prague, June 2003) Powerpoint slides (3 Mb) PDF (80 Kb)
- Radiocommunications Agency : The Auction of Radio Spectrum for the Third Generation of Mobile Telephones PDF (1062 Kb)
- Commercialisation projects in the United Kingdom and their audit (Budapest, June 2001)
Yemen
- Paper on privatization (Warsaw, October 1999)
Zambia
- The role of the SAI in the privatisation of state activities (Oslo, June 2002) Word version (71Kb) PDF (145 Kb)
- The State as a minority shareholder in privatised businesses (Warsaw, October 1999)
Additional papers on country specific experiences of privatisation are available via the World Bank website (External link)
Economic Regulation
Argentina
- Comments by the SAI of Argentina on the Draft guidelines on best practice for the audit of economic regulation (Buenos Aires, September 2000)
- Users (Buenos Aires, September 2000)
Brazil
- TCU’s Regulation Oversight Experience and INTOSAI Guidelines for Economic Regulation (Brasilia, September 2005) PDF (590 Kb)
- How TCU Oversees Road Concession Regulation in Brazil (Brasilia, September 2005) PDF (792 Kb)
- Utility Regulation Oversight in Brazil: the role of TCU (Mr. Marcelo Sobreiro, Brazilian Court of Audit) (Sofia, June 2004) Powerpoint slides (2 Mb) PDF (2.44 Mb)
Estonia
- Finding a strategic investor for AS Narva Elektrijaamad PDF (29 Kb)
Israel
- Privatising regulation (Budapest, June 2001)
Norway
- Audit of Economic Regulation best practice: The Norwegian experience of auditing the Ministry of Transport and Communication’s buying of services from NSB (national railway company) (Sofia, June 2004) Word version (55 Kb) PDF (132 Kb)
Poland
- The audit of economic regulation (Buenos Aires, September 2000)
United Kingdom
- Alternatives to state-imposed regulation (Oslo, June 2002) Word version (96Kb) PDF (269 Kb)
Public Private Partnerships
Australia
- Auditing in an outsourced environment (Budapest, June 2001)
Estonia
- PPP: three P-s, three problems? (Sofia, June 2004) Powerpoint slides (99 Kb) PDF (112 Kb)
Germany
- Evaluating Value for Money on a Whole Life Basis – Risk Management (Brasilia, September 2005) PDF (75 KB)
Hungary
- Hungarian Experiences related to Projects Implemented with the Co-operation of the Private Sector (Brasilia, September 2005) PDF (134 Kb)
Norway
- Public Private Partnerships: Norwegian Challenges (Brasilia, September 2005) PDF (100 Kb)
Poland
- Enriching audit methodologies (Budapest, June 2001)
United Kingdom
- New Approaches to Assessing the Value for Money of PPP Programmes (Brasilia, September 2005) PDF (546 Kb)
- Corporate Governance in PPPs (Sofia, June 2004) Powerpoint slides (120 Kb) Word version - talk (44 Kb) PDF (300 Kb)
Training
Egypt
- Suggested training program for using privatization guidelines for auditors in SAIs (Oslo, June 2002) PDF (185 Kb)
IDI
- Latest developments in audit training (Sofia, June 2004) Powerpoint slides (60 Kb) Word version talk (106 Kb) PDF (240 Kb)
- The Audit of Privatisation : a Training Perspective (Prague, June 2003) Word version (150 Kb) PDF( 306 Kb)
United Kingdom
-
Training Steering Committee – Report back from the committee’s first
meeting
(Sofia, June 2004)
Powerpoint slides (120 Kb)
PDF (96 Kb)
External Links
World Bank
privatisation pages - Contains practical guides to privatisation and extensive
research and case studies.
Privatization
Barometer - Resource for European privatisations including database of deals
and archive of academic papers
OECD Governance and Privatisation of State Owned Assets – Contains
statistics and information on publications and events relating to privatisation.
UK NAO PPP
recommendations database – This service provides access to recommendations
published in UK NAO and House of Commons Committee of Public Accounts reports on
privatisation and PPPs.