摘要：Public Private Partnerships (PPPs) transfer significant responsibility for infrastructureand public service delivery to the private sector. This raises questions in relation to accountabilityin the context of PPP. An important accountability mechanism is the Value for Money (VFM)assessment which procuring authorities in Ireland must conduct prior to adoption of PPP. Thispaper examines the application of VFM appraisal procedures in the case of the water servicessector. As the Department of Environment, Heritage and Local Government, considers PPP as thepreferred model of procurement, VFM assessments fail to deliver an acceptable level ofaccountability. The result is a mono-culture of PPP procurement in the water services sector
