1. Investigation Themes Status 10.2014 | WGPD WGPD Secretariat Annual Meeting of the Working Group on Public Debt October 22-24, 2014 Seoul, Korea

2. 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

3. 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.

4. 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

5. ASF | 5 II. Concept Framework of Coordinated Parallel Audit of PDM Information Systems Ukraine Work Plan: 2014-2015 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)

6. 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

7. 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 – 2011. –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.

8. ASF | 8 IV. Global Capacity Development Program Strengthening Public Oversight and Audit Sovereign Lending and Borrowing Legal Framework IDI Work Plan: 2013 - 2016 –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”

9. 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

10. Investigation Themes Status 10.2014 | WGPD WGPD Secretariat Annual Meeting of the Working Group on Public Debt October 22-24, 2014 Seoul, Korea