3.33 As noted in paragraph 2.6, it is a requirement of the Committee's Manual (November 2006) that where projects are planned to be financed using a PPP arrangement cost information against the raw Public Sector Comparator should be provided to the Committee. The Manual advises that the Public Sector Comparator should include efficient and realistic public sector procurement methods, and represent the whole of life costs (construction, operation and maintenance). For each of the three PPP projects in the ANAO's sample Defence provided a Public Sector Comparator to the Committee as part of the confidential cost report41.
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41 As with the direct procurement confidential costs, the PSC did not note if the estimated costs included GST.