The executive branch of government is largely responsible for implementing PPP projects. The processes and institutional responsibilities described in Section 2.3: PPP Processes and Institutional Responsibilities largely aim to create checks and balances within the executive branch on how those decisions are made. This section describes the broader governance of the PPP program-how other entities and the general public participate in the PPP process, and hold the executive accountable for its decisions and actions.
A cornerstone of these accountability mechanisms is the timely and comprehensive disclosure of information about the PPP program. The entities and groups outside the executive with a role to play in ensuring good governance of the PPP program can then include:
• Supreme auditing institutions-many jurisdictions have independent audit entities, which can have a role in ensuring good governance of PPP programs. These entities may simply consider PPP commitments as part of their regular audit responsibilities-for example in auditing government financial statements. They may also review PPP project performance or investigate particular points of concern, or review the value for money of the program as a whole. These reviews in turn enable the legislature and the public to check on PPP program performance
• The legislature-the legislative branch of government often defines the PPP framework, by passing PPP legislation. In some cases, the legislature may be directly involved in the PPP process, approving PPP projects. More commonly, it exercises ex-post oversight, scrutinizing reports on the government's PPP commitments
• The public-the public can directly participate in PPP project design, through consultation processes, and in monitoring service quality by providing channels for feedback. Transparency of the PPP process as a whole, and an active media, can inform public opinion and-if the issues are serious enough- influence elections.
Creating mechanisms through which the legislature, audit bodies, and the public can engage in the PPP process strengthens accountability, and helps make the PPP program more participatory, transparent, and legitimate. An example of a well-established positive feedback mechanism which involves all three oversight bodies can be seen in the United Kingdom-PPP audit reports are often used in legislative hearings where all their written recordings are available to the public on the National Audit Office's website.