Investigation Themes Status | WGPD WGPD Secretariat Annual Meeting of the Working Group on Public Debt October 22-24, 2014 Seoul, Korea

ASF | 2 Evaluation of Information Systems related to PDM Concept Framework of Coordinated Parallel Audit of PDM Information Systems Public Debt Management Office IDI’s Global Capacity Development Program Collaboration with UNCTAD

ASF | 3 I. Evaluation of Information Systems related to Public Debt Management Brazil Origin: 2009, Kyiv –To encourage the proper reporting and sound public debt management Work Team: –Brazil, Chile, Moldova, Zambia Sections: –Planning, –General Controls, –Application controls.

ASF | 4 I. Evaluation of Information Systems related to Public Debt Management Brazil XXII INCOSAI ISSAI 5450 INTOSAI Second round? INTOSAI July 1 – October 1, 2013 PSC CommentsNomenclature KSC May 2013 WGPD 2012 Subject to Due Process Current implementation –Coordinated Parallel Audit of PDM Information Systems Work Plan developed for a Guidance of Auditing on Public Debt Information Systems

ASF | 5 II. Concept Framework of Coordinated Parallel Audit of PDM Information Systems Ukraine Work Plan: Objective: –To assess the appropriate implementation of management and control process in relation to the efficiency of Public Debt Management National Information Systems Target: –Entities responsible for PDM information systems. 11 SAIs involved Meetings: –2013: Kyiv, Ukraine –2014: Chisinau, Moldova Reference: –Guide for Auditing Public Debt Management (outcome of the IDI Trans- regional Program) –Guidance of Auditing on Public Debt Information System (ISSAI 5450)

ASF | 6 III. Public Debt Management Office Mexico XXII INCOSAI INTOSAI GOV INTOSAI Exposure for comments PSC KSC Feedback WGPD Origin: Nadi, 2008 Work Team: –Bulgaria, [Canada], Fiji, Mexico [UK], Zambia Subject to Due Process –Comments by WG and IADB –Feedback by KSC + US GAO –Ready for exposure

ASF | 7 IV. Global Capacity Development Program Strengthening Public Oversight and Audit Sovereign Lending and Borrowing Legal Framework IDI First Trans-Regional Programme –IDI-WGPD Trans-regional Programme on Public Debt Management Audit, 2008 – –29 SAIs completed the Programme Activities (69/80 participants) from AFROSAI-E, AFROSAI-F, ASOSAI, EUROSAI, ARABOSAI and PASAI –“Auditing Public Debt Management Guide”  It provides practical audit procedures, questions and tools to assist auditors in conducting audits on nine specific public debt management topics.

ASF | 8 IV. Global Capacity Development Program Strengthening Public Oversight and Audit Sovereign Lending and Borrowing Legal Framework IDI Work Plan: –Joint effort: MFA, WGPD,UNCTAD & IDI Objective: –“to strengthen the professional and institutional capacity of participating SAIs in conducting in-depth and effective audit of lending and borrowing frameworks, which in turn would result in influencing effective sovereign lending and borrowing practices”

ASF | 9 V. Collaboration with UNCTAD WGPD 2013 meeting in Santiago: – “20.With regard to the potential participation of the WGPD in an UNCTAD’s Working Group responsible for working on a debt workout mechanism, the Chair would submit the official invitation letter (once received) to the WGPD members for their comments and decision –if applicable– on the appropriate representative.” 2014: –Communication with UNCTAD working group on PDM

Investigation Themes Status | WGPD WGPD Secretariat Annual Meeting of the Working Group on Public Debt October 22-24, 2014 Seoul, Korea