1. INTOSAI Working Group on Public Debt Vilnius Lithuania June, 2011

2. 1. Impact of Financial Crises on Public Debt | US-GAO 2. Public Debt Management Office | Pending  Assessment of human resources employed in debt contracting | Fiji 3. Contingent Debt | UKRAINE 4. Risk Assessment and Reduction of Probable Effects on Debt Structure | YEMEN 5. Evaluation of Information Systems Related to Public Debt Management | BRAZIL 6. Government Support During Financial Crises: impacts on public debt and potential roles for SAIs | CANADA

3.  Leader: ◦ Mexico  Working Team: ◦ Argentina ◦ Bulgaria ◦ Fiji ◦ Lithuania ◦ Zambia STATUS:Concluded The document on “Debt Indicators” was approved as ISSAI 5411 during the XX INCOSAI in South Africa, 2010 The document on “Debt Indicators” was approved as ISSAI 5411 during the XX INCOSAI in South Africa, 2010

4.  Leader: ◦ United States of America  Working Team: ◦ Mexico STATUS: Ongoing investigation. No contributions from members were received No contributions from members were received

5.  Leader: New Leader to be assigned  Working Team: ◦ Bulgaria ◦ Canada ◦ Fiji ◦ Zambia STATUS:Stalled UK-NAO is no longer able to lead theme UK-NAO is no longer able to lead theme Fiji merged its previous theme Fiji merged its previous theme Sweden would possibly join Sweden would possibly join

6.  Leader: ◦ Yemen  Working Team: ◦ Russian Federation ◦ Austria ◦ Lithuania STATUS: Ongoing investigation Russian Federation and Austria joined last year Russian Federation and Austria joined last year Updates to be presented Updates to be presented

7.  Leader: ◦ Ukraine  Working Team: ◦ Argentina ◦ Korea ◦ Brazil STATUS: In progress Ukraine requires more input Ukraine requires more input Only 40 out of 176 responded Only 40 out of 176 responded

8.  Leader: ◦ Brazil  Working Team: ◦ Pending STATUS: Ongoing investigation. TCU continued working independently TCU continued working independently Updates will be presented to WGPD members Updates will be presented to WGPD members

9.  Leader: ◦ Canada  Working Team: ◦ Brazil Status: Ongoing investigation Review of Financial Crises TF issues in common Review of Financial Crises TF issues in common Formerly:”Adequacy of regulatory framework: of the financial services sector: impact on contingent liabilities and public debt”

10. ThemeLeaderStatus (1) Public Debt IndicatorsMexicoTo be endorsed at the XX INCOSAI (2) Impact of financial crises on public debtUnited States of America A Progress Report will be presented a year from now by the Government Accountability Office (3) Public Debt Management OfficeUnited KingdomThe theme will include the investigation led by the SAI of Fiji, which will join the UK on this investigation. Zambia will participate as well. Sweden will join this group after consultations. (4) Contingent DebtUkraineUkraine will be consulted on potential overlaps with already existing products. Portugal expressed its interest in joining this Group when and if the investigation will lead to the issuance of guidelines for the auditing of specific instruments of contingent debt such as guarantees. (5) Assessment of human resources employed in debt contractingFijiThis theme will be included in the Public Debt Management Office investigation (6) Risk assessment and reduction of probable effects on debt structure [and internal control system on public debt management] Yemen YemenYemen will be consulted on the possibility of co-leading this theme with Austria. The Accounting Chamber of the Russian Federation will join this group. (7) Evaluation of information systems related to public debt management Brazil This investigation will continue (8) Extraordinary income analysis and its use to ameliorate external public debtDiscarded (9) Government support during financial crises: impacts on public debt and potential roles for SAIs (Formerly Adequacy of regulatory framework: of the financial services sector: impact on contingent liabilities and public debt) CanadaPending (10) Public bidding and adjudication for the recruitment of agents, bond and stock brokers Discarded