In the long-term operational phase of Public-Private Partnerships (PPPs), conducting Post-Construction Performance Audits for PPPs is an absolutely critical oversight function, providing an independent and objective assessment of whether the delivered infrastructure and services meet contractual requirements, achieve value for money, and align with public policy objectives. Unlike ongoing performance monitoring, these audits offer a comprehensive, periodic deep-dive into the private partner's compliance, efficiency, and effectiveness, identifying deviations, validating reported data, and ensuring accountability for the multi-decade operational term. This comprehensive training course is meticulously designed to equip public sector auditors, oversight bodies, contract managers, and financial analysts with the advanced knowledge and practical skills required to plan, execute, and report on rigorous post-construction performance audits for PPP projects, thereby safeguarding public funds, ensuring service quality, and driving continuous improvement throughout the concession. Without robust expertise in Post-Construction Performance Audits for PPPs, governments risk undetected underperformance, financial inefficiencies, and a failure to secure the full benefits of their PPP investments, underscoring the vital need for specialized expertise in this critical domain.

Duration: 10 Days

Target Audience

• Public Sector Auditors (National Audit Offices, Supreme Audit Institutions)
• Oversight Body Personnel (e.g., Parliamentary Committees, PPP Oversight Boards)
• Public Sector Contract Managers and Administrators
• Financial Analysts and Accountants in government
• Performance Monitoring Specialists
• Legal Professionals interested in audit findings and compliance
• Technical Experts involved in asset condition assessment
• Anti-Corruption and Integrity Officials
• Consultants providing audit and assurance services for PPPs
• Anyone responsible for independent scrutiny and accountability of PPP projects.

Objectives

• Understand the strategic importance and scope of post-construction performance audits in PPPs.
• Learn about the distinction between performance audits and financial/compliance audits.
• Acquire skills in planning and scoping performance audits for complex PPP projects.
• Comprehend techniques for collecting, analyzing, and verifying diverse performance data.
• Explore strategies for assessing value for money (VfM) during the operational phase.
• Understand the importance of evaluating compliance with Service Level Agreements (SLAs) and Key Performance Indicators (KPIs).
• Gain insights into auditing the private partner's financial performance and payment mechanisms.
• Develop a practical understanding of auditing risk management and contractual changes.
• Master reporting audit findings and recommendations clearly and persuasively.
• Acquire skills in following up on audit recommendations and ensuring implementation.
• Learn to apply international auditing standards and best practices for PPPs.
• Comprehend techniques for managing stakeholder relationships during an audit.
• Explore strategies for leveraging digital tools and data analytics in audits.
• Understand the importance of transparency and public disclosure of audit results.
• Develop the ability to lead and conduct comprehensive post-construction performance audits for PPPs.

Course Content

Module 1: Introduction to Performance Audits in PPPs

• Definition and purpose of performance audits in the PPP context.
• Distinction from financial audits and compliance audits.
• Why performance audits are crucial for long-term accountability and VfM.
• Objectives: economy, efficiency, effectiveness, equity.
• Overview of the audit lifecycle for PPP projects.

Module 2: Legal and Regulatory Framework for PPP Audits

• Mandate and powers of public audit institutions for PPPs.
• Relevant national laws, regulations, and policies governing PPP audits.
• International auditing standards (e.g., INTOSAI standards) applicable to PPPs.
• Access to information and data requirements for auditors.
• Independence and objectivity of the auditing body.

Module 3: Planning and Scoping a PPP Performance Audit

• Selecting PPP projects for audit based on risk and materiality.
• Defining audit objectives, scope, and criteria.
• Developing audit questions and lines of inquiry.
• Resource planning for the audit team (skills, time, budget).
• Engaging with the auditee and key stakeholders during planning.

Module 4: Auditing Performance against SLAs and KPIs

• Reviewing the PPP contract's output specifications, SLAs, and KPIs.
• Verifying the private partner's performance data and reports.
• Assessing the accuracy and reliability of performance measurement systems.
• Identifying instances of non-compliance and their root causes.
• Evaluating the effectiveness of penalty regimes and deductions.

Module 5: Auditing Value for Money (VfM) in the Operational Phase

• Re-assessing the VfM proposition during the operational phase.
• Comparing actual project costs and benefits against initial forecasts.
• Evaluating the efficiency of operations and maintenance.
• Assessing the effectiveness of service delivery in achieving public objectives.
• Identifying opportunities for cost savings or improved efficiency.

Module 6: Auditing Financial Management and Payment Mechanisms

• Reviewing the private partner's financial statements and accounting practices.
• Auditing the calculation and payment of availability payments or user fees.
• Verifying compliance with financial covenants and debt service obligations.
• Assessing the management of project revenues and expenditures.
• Auditing fiscal implications and contingent liabilities for the public sector.

Module 7: Auditing Risk Management and Contractual Changes

• Reviewing the effectiveness of the project's risk management framework.
• Auditing the identification, assessment, and mitigation of operational risks.
• Examining the process for managing contractual changes and variations.
• Assessing the fairness and transparency of renegotiations.
• Verifying compliance with change control procedures.

Module 8: Auditing Asset Management and Lifecycle Maintenance

• Reviewing the private partner's asset management plans and practices.
• Assessing the condition of assets against contractual requirements.
• Auditing the execution of major maintenance and capital expenditure programs.
• Evaluating the long-term integrity and sustainability of the infrastructure.
• Preparing for handback readiness from an audit perspective.

Module 9: Data Collection, Analysis, and Verification for Audits

• Techniques for collecting audit evidence (e.g., document review, interviews, site visits, data analysis).
• Sampling methodologies for large datasets.
• Data analytics tools for identifying anomalies and trends.
• Ensuring the reliability and sufficiency of audit evidence.
• Handling confidential and commercially sensitive information.

Module 10: Audit Findings, Conclusions, and Recommendations

• Developing clear, concise, and evidence-based audit findings.
• Formulating objective conclusions based on findings and criteria.
• Crafting actionable and impactful audit recommendations.
• Prioritizing recommendations based on risk and potential impact.
• Ensuring recommendations are practical and implementable.

Module 11: Audit Reporting and Communication

• Structure and content of a comprehensive performance audit report.
• Writing for different audiences (e.g., Parliament, public, auditee).
• Presenting complex findings clearly and persuasively.
• Managing the audit report review and clearance process.
• Public disclosure of audit reports and findings.

Module 12: Follow-up on Audit Recommendations

• Establishing a system for tracking the implementation of recommendations.
• Monitoring progress and assessing the effectiveness of corrective actions.
• Reporting on the status of recommendations.
• Lessons learned from audit follow-up processes.
• Ensuring accountability for implementing changes.

Module 13: Leveraging Digital Tools and Data Analytics in Audits

• Using audit management software for planning and documentation.
• Data analytics platforms for large-scale data analysis.
• Predictive analytics for identifying potential performance issues.
• Automation of routine audit tasks.
• Enhancing audit efficiency and effectiveness through technology.

Module 14: International Best Practices in PPP Performance Audits

• Review of performance audit methodologies from Supreme Audit Institutions (SAIs) globally.
• Case studies of impactful performance audits of PPP projects.
• Lessons learned from international experiences in auditing complex contracts.
• Guidelines and recommendations from INTOSAI and other international bodies.
• Adapting global best practices to local institutional contexts.

Module 15: Practical Workshop: Conducting a Mini Performance Audit

• In-depth analysis of a hypothetical PPP project's operational data and reports.
• Hands-on exercise: Identifying potential audit findings and developing audit questions.
• Workshop: Drafting a section of a performance audit report with findings and recommendations.
• Role-playing: Presenting audit findings to a simulated project team or oversight body.
• Group discussions on challenges in obtaining evidence and managing auditee responses.

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: info@skillsforafrica.org, training@skillsforafrica.org Tel: +254 702 249 449

Training Venue

The training will be held at our Skills for Africa Training Institute Training Centre. We also offer training for a group at requested location all over the world. The course fee covers the course tuition, training materials, two break refreshments, and buffet lunch.

Visa application, travel expenses, airport transfers, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Skills for Africa Training Institute certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: info@skillsforafrica.org, training@skillsforafrica.org Tel: +254 702 249 449

Terms of Payment: Unless otherwise agreed between the two parties’ payment of the course fee should be done 7 working days before commencement of the training.