The Checklist is aimed at procuring authorities. The Checklist is likely to be reliable if, when working through it, the analysis leads to the conclusion that a project is on the government's balance sheet. It will not however help determining with certainty that a project is off the government's balance sheet.
For projects where the Checklist does not provide decisive guidance on the statistical treatment, consultation with the national statistical office, and ultimately, Eurostat is advisable.
The checklist collates all the MGDD topics relevant for the statistical analysis of PPPs. This should enable users to take a more systematic approach when preparing or assessing PPP contracts. This is relevant both in the contract preparation phase as well as when major changes are introduced to an existing contract (e.g. renegotiations, early termination).
The list of questions contained in the Checklist is as exhaustive as the issues raised by MGDD permit. If a given contract contains features and/or contractual arrangements that are not covered by the Checklist, they should not be disregarded and the relevant national statistical authorities should be contacted for an assessment.