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This note explores the Bangladesh experience in implementing the widespread use of a private operator model for building and operating rural piped water schemes. Since the early 1990s, the World Bank has, through a series of development projects, designed, piloted, and attempted to scale up use of the model as a mechanisms to address the very real issues of arsenic contamination and delivery at scale. The latest of these projects is still in implementation. The experience with these projects to date has been disappointing, and while a limited number of schemes are still in operation, the model has not been replicated in a large number of communities as intended and has not proved to be particularly sustainable. Over this same period, the government and other development partners also have been using alternative methods to deliver the same kinds of services in rural areas. Some of these efforts seem to have been modestly successful. However, much of the evidence about the performance of these other models is anecdotal and there has been little rigorous analysis to compare the performance of these different models with the private sponsor approach. This paper attempts to do this on the basis of a desk review of existing World Bank literature, including project documents and research reports, coupled with interviews with key stakeholders and World Bank staff. The first section of the paper provides an overview of the rationale and key issues associated with efforts to scale up a private operator model in Bangladesh. The second section reviews government efforts and those of its other development partners, to use a more traditional mode of service provision, involving community management. The third, fourth, and fifth sections review efforts by the government and the World Bank to design, test, and scale up a private operator model for service provision. A sixth section reviews some of the international research that provides insights into the use of such models in other countries and sectors. The paper ends with tentative conclusions about the experience in Bangladesh, lessons learned, and several options for further analysis.

Clean Water --- Community Involvement --- Cost Recovery --- Drinking Water --- Infrastructure Economics and Finance --- Investment Climate --- Joint Ventures --- Municipalities --- Private Participation in Infrastructure --- Rural Development --- Rural Services and Infrastructure --- Rural Water Supply and Sanitation --- Urban Areas --- Water --- Water Supply --- Water Supply and Sanitation --- Water Supply and Sanitation Governance and Institutions --- Water Use --- Water Utilities

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The Report on the Observance of Standards and Codes - Accounting and Auditing (ROSC A&A) program is part of a 12-module joint World Bank-IMF initiative to assist member countries to strengthen their financial systems by improving their capacity to comply with internationally recognized standards and codes. The ROSC A&A program focuses on the institutional framework underpinning national accounting and auditing practices, and degree of conformity with international standards and good practices. This 2014 update to the Report on the Observance of Standards and Codes - Accounting and Auditing (ROSC A&A) assesses the degree to which the policy recommendations of the 2003 ROSC A&A review have been implemented, identifies issues that have emerged since the last review, and proposes a number of policy recommendations aimed at further improving the quality of corporate financial reporting and auditing which contributes to improving country's business climate, investors' confidence and economic growth potential of Bangladesh. The policy recommendations should form the basis for a prioritized, stakeholder-driven Country Action Plan (CAP), aimed to assist in further enhancing financial reporting processes in accordance with international standards and good practices, taking into account Bangladesh's country specific circumstances.

Accountability --- Accounting --- Audits --- Banking Sector --- Business --- Capital Markets --- Commercial Banks --- Corporate Data and Reporting --- Cost Recovery --- Credit --- Deposit Insurance --- Depreciation --- Employment --- Finance --- Finance and Financial Sector Development --- Financial and Private Sector Development --- Financial Institutions --- Financial Management --- Financial Regulation & Supervision --- Fiscal Policy --- Fiscal Year --- Governance --- Grants --- Inflation --- Infrastructure --- Insurance --- Intangible Assets --- Interest Rates --- International Financial Standards and Systems --- Land --- Legislation --- Loans --- Marketing --- Penalties --- Private Sector Development --- Public Finance --- Quality Assurance --- Quality Control --- Risk --- Risk Management --- Securities --- Taxes --- Technical Assistance --- Transport