Accounting, Financial Structuring, and Risk Management for Public-Private Partnerships (PPPs) Training Course

Introduction
Public-Private Partnerships have become a strategic mechanism for delivering infrastructure and public services by leveraging private sector financing, expertise, and innovation. Effective accounting for PPPs is essential to ensure transparency, fiscal discipline, and value for money throughout the project lifecycle.
This course provides a detailed understanding of the financial and accounting treatment of PPP arrangements within the public sector context. Participants will explore how complex contractual structures translate into assets, liabilities, revenues, and expenditures in public sector financial statements.
Participants will examine how international accounting frameworks, including IPSAS, IFRS, and government statistical standards, address PPP recognition, measurement, and disclosure. The course highlights differences in treatment and their implications for fiscal reporting and risk assessment.
A strong focus is placed on identifying, allocating, and accounting for risks associated with PPPs, including construction, demand, financing, and operational risks. Participants will learn how risk transfer influences balance sheet recognition and long-term fiscal commitments.
Through practical case studies and applied exercises, the training demonstrates how to account for PPP assets and liabilities, service concession arrangements, availability payments, and contingent obligations. Emphasis is placed on improving consistency, comparability, and audit readiness.
Designed for professionals involved in PPP planning, implementation, and oversight, this course equips participants with the skills required to strengthen financial reporting, support informed decision-making, and safeguard public interest in long-term partnership arrangements.

Who Should Attend

• Government accountants and finance officers
• PPP unit staff and infrastructure project managers
• Treasury and budget officers
• Public sector auditors and internal auditors
• Policy makers and senior public administrators
• State-owned enterprise finance managers
• Development partner and donor-funded project staff
• Private sector concession and finance managers
• Consultants advising on PPP projects
• Academics and researchers in public finance and infrastructure

Duration

5 days

Course Objectives

By the end of this course, participants will be able to:

• Understand the fundamental principles of Public-Private Partnerships and explain how different PPP models impact accounting treatment and fiscal reporting responsibilities.
• Apply relevant IPSAS and IFRS standards to recognize, measure, and disclose PPP assets, liabilities, revenues, and expenses accurately and consistently.
• Analyze PPP contracts to identify financial obligations, service concession arrangements, and long-term commitments that affect public sector balance sheets.
• Assess risk allocation in PPP agreements and determine how risk transfer influences on-balance-sheet or off-balance-sheet accounting decisions.
• Account for availability payments, user-fee arrangements, and performance-based payments in accordance with applicable public sector accounting standards.
• Identify and disclose contingent liabilities, guarantees, and fiscal risks arising from PPP arrangements to support transparency and accountability.
• Strengthen financial statement preparation and disclosures related to PPPs to enhance audit readiness and compliance with reporting requirements.
• Integrate PPP accounting information into budgeting, fiscal planning, and medium-term expenditure frameworks.
• Evaluate the long-term fiscal sustainability implications of PPP projects using accrual-based accounting information.
• Contribute effectively to PPP governance and oversight by providing reliable accounting information that supports evidence-based decision-making.

Comprehensive Course Outline

Module 1: Introduction to Public-Private Partnerships

• PPP concepts, objectives, and rationale
• Common PPP models and structures
• PPP lifecycle and stakeholder roles
• Accounting implications of PPP arrangements

Module 2: Accounting Frameworks for PPPs

• IPSAS guidance on service concession arrangements
• IFRS treatment of PPP-related transactions
• Government finance statistics and PPP reporting
• Comparing accounting and statistical approaches

Module 3: Recognition of PPP Assets and Liabilities

• Control and risk-reward assessment
• On-balance-sheet versus off-balance-sheet treatment
• Recognition of infrastructure assets
• Measurement at initial recognition

Module 4: Revenue, Expense, and Payment Accounting

• Availability payments and service payments
• User-fee revenue arrangements
• Construction and operating phase accounting
• Performance-based payment mechanisms

Module 5: Risk Allocation and Fiscal Commitments

• Identification of construction, demand, and financial risks
• Accounting implications of risk transfer
• Long-term obligations and commitments
• Fiscal risk assessment and disclosure

Module 6: Contingent Liabilities and Guarantees

• Government guarantees and support mechanisms
• Contingent liabilities recognition and disclosure
• Termination payments and compensation events
• Accounting for refinancing gains and losses

Module 7: Financial Reporting and Disclosures

• PPP-related financial statement disclosures
• Notes and supplementary information
• Transparency and accountability requirements
• Whole-of-government PPP reporting

Module 8: Budgeting, Planning, and Performance Management

• Integrating PPP accounting into budgets
• Medium-term fiscal planning
• Monitoring affordability and value for money
• Performance reporting and service delivery outcomes

Module 9: Audit, Governance, and Oversight

• Role of internal and external audit in PPPs
• Audit challenges and common findings
• Governance frameworks and accountability
• Managing compliance and reporting risks

Module 10: Emerging Issues and Practical Case Studies

• Accounting for renegotiations and contract modifications
• PPPs in climate-resilient and sustainable infrastructure
• Digital infrastructure and technology PPPs
• Country and sector-specific case studies

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: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue

The training will be held at our Upskill 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, airport transfers, Upskill gift package, guided tour and buffet lunch.

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

Certification

Participants will be issued with Upskill 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: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment

Unless otherwise agreed between the two parties payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better