Financing government infrastructure projects : the UK experience. David Finlay



Similar documents
Review of the VFM assessment process for PFI

The refinancing of the Fazakerley PFI prison contract


THE CERTIFICATE OF THE COMPTROLLER AND AUDITOR GENERAL TO THE HOUSE OF COMMONS

Online publication date: 15 March 2010

Appendix 5D Ernst & Young Accounting Treatment

Helping consumers to manage their money

Managing the relationship to secure a successful partnership in PFI projects

Subject: Prudential Indicators 2016/17 to 2020/21

Private Finance Initiative and Private Finance 2 projects: 2015 summary data

Paying government suppliers on time

The Value of Public-Private Partnerships

Reorganising central government. Synergy reporting for Mergers and Acquisitions

Better Information Economic Efficiencies Net Debt Reduction Education Financing Competitiveness Investor Confidence Tax Relief. Sustainable Growth

private finance initiative

Public Service Productivity: Methodology. Metrics of Efficiency and Productivity used by ONS and HMT

The Help to Buy equity loan scheme

Manchester City Council

CONCEPT AND BACKGROUND TO PUBLIC PRIVATE PARTNERSHIP (PPP) / PRIVATE FINANCE INITIATIVE (PFI) UK EXPERIENCE

CODE OF PRACTICE DEALING WITH THE RELATIONSHIP BETWEEN THE NATIONAL AUDIT OFFICE AND THE COMPTROLLER AND AUDITOR GENERAL

WIDP GUIDANCE BRIEFING ACCOUNTING TREATMENT ASSESSMENT FOR NATIONAL ACCOUNTS PURPOSES

Developing a Public-Private Partnership Framework: Policies and PPP Units

Lessons from PFI and other projects

Public Private Partnerships

Breaking out: public audit s new role in a post-crash world AN ENGLISH PERSPECTIVE

PPP Seminar : Health Royal Liverpool Hospital Case study

Global Conference on Accounting and Reporting by Governments The global case for transparency

Funds that have been obligated by a funding agency for a particular project either as a grant, contract, or cooperative agreement.

NPD Model Explanatory Note

ACCA Comments on Consultation Paper Accounting and Financial Reporting for Service Concession Arrangements

A. Statement of Accountability

UNITED KINGDOM DEBT MANAGEMENT OFFICE. Executive Agency Framework Document

Revenue position on reimbursement of travel and subsistence expenses

GOVERNMENT INTERNAL AUDIT COMPETENCY FRAMEWORK

REPORT BY THE COMPTROLLER AND AUDITOR GENERAL HC 535 SESSION JULY Department for Culture, Media & Sport. The rural broadband programme

OUTSOURCING STRATEGIES & RISKS FROM AN ISO PERSPECTIVE. Amera-Veritas. Amera-Veritas. Experts in in Quality, Safety & Supply Chain Assurance

Private Finance Initiative its rationale and accounting treatment

SUPPLEMENTARY GREEN BOOK GUIDANCE

MINISTRY OF FINANCE & DEVELOPMENT PLANNING PUBLIC FINANCE MANAGEMENT (PFM) REFORM PROGRAMME FOR BOTSWANA

The Role of Independent Fiscal Institutions. Lisa von Trapp Budgeting and Public Expenditures Organisation for Economic Cooperation and Development

CORPORATE SELECT COMMITTEE AGENDA ITEM 11 2 nd March 2005

Internal audit and risk management

ISO 9001 Quality Management System

4.03. Brampton Civic Hospital Public-private Partnership Project. Chapter 4 Section. Background. Follow-up on VFM Section 3.03, 2008 Annual Report

Construction Cost Management

The centre of government: an update

Impact of Control Self Assessment On Station Audit Scope and Work Programme

Controlling Public Spending: An International Perspective. Ross Campbell Deputy Director Government Financial Reporting

Guidance Note: Calculation of the Authority s Share of a Refinancing Gain

9 Revenue Debt Collection

Managing Approvals in Expenses. Understanding Approvals

APB ETHICAL STANDARDS GLOSSARY OF TERMS

Chairman Superannuation Fund Committee Corporate Director Finance and Procurement. To: Superannuation Fund Committee 8 February 2013

SLC Strategic Development Programme: a 5-year view

GOVERNMENT EXPENDITURE & REVENUE SCOTLAND MARCH 2015

Higher Education Finance & Student Loans Scheme Options for Romania

UK Guarantees scheme for infrastructure

Crown Agents. Crown Agents Structure

How To Read A Company'S Financial Statements

2015 Salary Report. 2 nd Quarter 2015 Singapore. About Gemini Personnel Pte. Ltd.

Prodev Group Holding. VACANCY: SENIOR FINANCIAL MANAGER Prodev Group Holding Company Date:

LIST OF AVAILABLE COURSES

Power Project - Debt Financing. Bill Sutherland Senior Managing Director Project Finance April 9, 2014

The Annual Audit Letter for Torbay Council

Contract risk and assurance

GUIDANCE NOTE: THE USE OF INTERNAL RATES OF RETURN IN PFI PROJECTS

Appendix C Accountant in Bankruptcy. Annual report on the 2013/14 audit

Guidance on standard scales of unit costs and lump sums adopted under Article 14(1) Reg. (EU) 1304/2013

Badger BC. Investments Ltd. Business Plan A wholly owned subsidiary of Broxbourne Borough Council

CONSOLIDATED INCOME STATEMENTS

Transcription:

Financing government infrastructure projects : the UK experience David Finlay Director, National Audit Office

Topics to be covered The different methods of funding infrastructure investment in the UK The effect of the banking crisis on using private finance The role of the NAO as the auditor of government Lessons from recent NAO infrastructure reports

The different methods of funding infrastructure investment in the UK Built using public finance and paid for by the taxpayer Built using private finance and paid for by the taxpayer Built using private finance and paid for by consumers

Traditional procurement spend on new facilities (the theory) Replacement of Building Components (Life cycle Maintenance) Replacement of Building Components (Life cycle Maintenance) Replacement of Building Components (Life cycle Maintenance) Capex Operating & Maintenance Costs time

Traditional procurement spend on new facilities (what the advocates of PFI claim) Potential cost overruns and the asset delivered late Back log maintenance work can only be avoided for so long Capex Asset not fully maintained due to budget restraints Operating & Maintenance Costs time

Under PFI, the authority pays a flat charge regardless of the contractors costs Flat unitary charge Contractors costs time

The different methods of funding infrastructure investment in the UK Built using public finance and paid for by the taxpayer Built using private finance and paid for by the taxpayer Built using private finance and paid for by consumers

The effect of the banking crisis on using private finance Less available financing Therefore less competition Higher financing costs

INCREASE IN PROJECT COSTS AFTER BANK CRISIS Three main components of the annual charge averaged over project life Financing cost (about 25% of the annual charge) Up-front capital costs (25%) (funded by equity and debt) Operating and Maintenance cost (about 50%) Financing cost up by 20-33% (now about 30% of the annual charge) Up-front capital costs (23%) (similar amount of debt, but now harder to obtain) Operating and Maintenance cost (unchanged in cash terms but a lower proportion, 47% of whole cost) Overall increase in annual charge about 6% to 7% Total cost before bank crisis Total cost after bank crisis

The role of the NAO as the auditor of government Reports on value for money to Parliament The reports are generally after contracts have been awarded We will discuss potential issues with departments but will not provide advice We will offer training in issues the NAO has reported on

Lessons from recent NAO infrastructure reports You need programme management.and project management Good data is essential for good decisions Consider possible alternative solutions Allow independent challenge of procurement plans Effective contract management is essential

Lessons from recent NAO infrastructure reports You need programme management.and project management Good data is essential for good decisions Consider possible alternative solutions Allow independent challenge of procurement plans Effective contract management is essential

Financing government infrastructure projects : the UK experience David Finlay Director, National Audit Office