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| Handbook for
WGPD meetings |
The Handbook for meetings
of the Working Group on Public Debt aims to serve as a guide
and support to those SAIs organizing and planning this event. The
handbook only describes the basic elements and principles to take
into consideration in planning and organizing the meeting. It does
not refer to specific items, in view of the cultural and institutional
diversity of host SAIs.
The Handbook posted below was endorsed by the SAI members during
its 2009 meeting held in Kyiv, Ukraine. Please contact the WGPD
Secretariat for any comments or amendments to improve this document.
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| Record of WGPD meetings |
| Please
click on any WGPD annual meeting for detailed information on the
respective minute, material and delivered presentations. |
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| •
• Vilnus, Lithuania (June 2011) |
| Minute |
Minute
(English)
Minute
Annex 1 (English)
Minute
Annex 2 (English)
|
| Agenda |
Agenda (English)
|
| Working papers and
reports |
WGPD
Chair:
Annual Chairman´s Report |
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Superior Audit
Office of México:
Terms of Reference |
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Superior Audit
Office:
Draft Working Plan 2011 - 2012) |
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Superior Audit
Office of México:
Tribunal de Contas (Portugal): :
Evaluation of the need and opportunity Of Revising
WGPD's Products |
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| Slides
Presentation |
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Superior Audit
Office of Mexico:
Current Investigation Themes |
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Superior Audit
Office of Mexico:
Work Methodology for the WGPD |
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Superior Audit
Office of Mexico:
Revision of the WGPD Official Products & the PSC
Harmonization Project |
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Tribunal de Contas
(Portugal):
WGPD Documents under Evaluation |
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Court of Audit
of Austria:
Specific Aspects of Public Debt Management in Austria |
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Central
Auditing Organization (CAO):
The CAO's Experience in Auditing Public Debt |
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United Nations
Conference on Trade and Development (UNCTAD):
Draft Principles on Promoting Responsible Sovereign
Lending and Borrowing |
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United Nations
Conference on Trade and Development (UNCTAD):
UNCTAD unveils principles to guide responsible sovereign
lending and borrowing" - Press Release |
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Office of the
Auditor General of Canada:
Debt Management and Financial Stability: Potential
Roles for SAIs |
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Office of the
Auditor General of Canada:
Review of the work performed by the Task Force Global
Financial Crisis and its impact on a theme paper
proposed by Canada" |
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Central Organization
for Controlling and Auditing (COCA):
Management of Public Debt Risks" |
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| Slides
Presentation |
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Accounts Chamber
of the Russian Federation:
Experience of the Accounts Chamber of the Russian
Federation in Performance Auditing of Public Debt
Management |
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| Slides
Presentation |
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Tribunal de Contas
de União:
Evaluation on Information System Related to Public
Debt Management |
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| Slides
Presentation |
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INTOSAI Development
Initiative (IDI):
Transregional Programme for the Public Debt Management
Audit 2008 - 2011 |
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INTOSAI Development
Initiative (IDI):
Auditing Public Debt Management - A Practical Guide
IDI-WGPD Transregional Programme for Public Debt
Management Audit |
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INTOSAI Development
Initiative (IDI):
Draft Practical Guide for Auditing Public Debt Management
(Experience from Transregional Programme for Public
Debt Management Audit 2008 - 2011) |
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National Audit
Office of Finland:
A Brief presentation of the Economic Development
in Finland |
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National Audit
Office of Finland:
INTOSAI Task Force, Global Financial Crisis - Challenges
for SAIs:
Actions to Minimize and Avert the Crisis (Subgroup
2a) |
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Accounting Chamber
of Ukraine:
Report on the investigation results - Contingent
Debt |
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| Slides
Presentation |
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State Treasury
Department of the Ministry of Finance of Lithuania:
Government Debt Management in Lithuania |
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National Audit
Office of Lithuania:
The Government successfully borrows in the domestic
market: how to optimize this process and to reduce
Debt Management Costs |
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| Slides
Presentation |
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Office of the
Auditor General of Zambia:
Experience and Practices of Public Debt Management
in Zambia |
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Court of Accounts
of the Republic of Moldova:
The Court of Accounts of the Republic of Moldova:
from financial control to audit. Progresses in Public
Debt Audit |
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| Slides
Presentation |
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U.S. Government
Accountability Office:
Impact of Financial Crises on Public Debt & INTOSAI
Initiatives |
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| •
• Mexico
City, Mexico (June 2010) |
| Minute |
Minute
(English)
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| Agenda |
Agenda (English)
Agenda (Spanish)
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| Current Investigation
Themes |
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| Slides
Presentation |
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| Working papers and
reports |
WGPD
Chair:
Opening Message |
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WGPD
Chair:
Annual
Report |
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Superior Audit
Office:
Due process for the development and endorsement
of International Standards of Supreme Audit Institutions
(ISSAIs) |
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U. S. Government
Accountability Office:
Progress Report and Presentation for Comments, on
the Investigation Theme: Impact of Financial Crises
on Public Debt & INTOSAI Initiatives |
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| Slides
Presentation |
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Superior Audit
Office of Mexico:
Presentation of the final version from the WGPD
document to be presented before the XX INCOSAI,
on the Investigation Theme: Debt Indicators.
*Note: The English and Spanish versions are not
available on the Website due to the files size.
Should you want to obtain a copy of these documents,
please contact the WGPD Secretariat. |
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National Audit
Office of Finland:
Review on the National Audit Office of Finland's
Annual Audit on Fiscal Policy and Spending limits. |
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| Slides
Presentation |
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Superior Audit
Office of Mexico:
Presentation on the Financial Crisis Task-Force
and the Working-Group on Public Debt contributions
to the Analysis and Debate of the Public Debt |
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Tribunal de Contas
da União du Brasil:
Considerations of the SAI of Canada on the Investigation
Theme: Government Support during Financial Crisis:
impacts on public debt and potential roles of SAI's
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| Slides
Presentation |
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Accounts Chamber
of the Russian Federation:
Some aspects of the current situation in the debt
sphere in the Russian Federation |
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Court of Audit
of Austria:
Paradigmatic Audit concerning Risk Management of
Short-term Investments |
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| Slides
Presentation |
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Office of the
Auditor General of Fiji:
Progress Report on the Investigation Theme: Assessment
of Human Resources Employed in Debt Contracting
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Superior Audit
Office of Mexico:
Specific case studies of public debt auditing of
WGPD members: Fast-disbursing Loan Auditing |
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INTOSAI Development
Initiative (IDI):
Status on the Transregional Capacity Building Programme
for Public Debt Management Auditing
*Note: The English version is not available on the
Website due to the file size. Should you want to
obtain a copy of these documents, please contact
the WGPD Secretariat. |
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Central Organization
for Control and Auditing (COCA):
Public Debt Risks Management |
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| Slides
Presentation |
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Central Auditing
Organization (CAO):
The CAO Experience in Auditing Public Debt |
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Superior Audit
Office of Mexico:
Report on the Updating of the WGPD Strategic Plan
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| Slides
Presentation |
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Superior Audit
Office of Mexico:
WGPD Administrative Matters |
| Slides
Presentation |
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WGPD Chair
Closing Remarks |
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| •
• Kyiv,
Ukraine (October 2009) |
| Minute |
Minute
(English)
Minute
(Spanish)
Minute
Annex - Future Investigation Themes (English)
Minute
Annex - Future Investigation Themes (Spanish)
|
| Agenda |
Agenda (English)
Agenda
(Spanish)
|
| Working papers and
reports |
WGPD
Chair:
Opening
Message |
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WGPD
Chair:
Annual
Report |
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Superior Audit
Office of Mexico:
Due process for the development and endorsement
of International Standards of Supreme Audit Institutions
(ISSAIs) |
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Superior Audit
Office of Mexico:
WGPD's Due Process to Develop, Revise and Withdraw
ISSAIs |
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Superior Audit
Office of Mexico:
Status of Current Investigation Themes (as of October
3, 2009) |
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| Slides
Presentation |
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U. S. Government
Accountability Office:
Impact of Financial Crisis on U.S. Public Debt |
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| Slides
Presentation |
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Superior Audit
Office of Mexico:
Debt Indicators
The English and Spanish versions are not available
on the Website due to the files size. Should you
want to obtain a copy of these documents, please
contact the WGPD Secretariat. |
| |
Slides
Presentation
The English version is not available on the Website
due to the file size. Should you want to obtain
a copy of this slides presentation, please contact
the WGPD Secretariat. |
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Bulgarian National
Audit Office:
Public Debt Management Office |
| Slides
Presentation |
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| Questionnaire |
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Accounting Chamber
of Ukraine:
Contingent Public Debt
The referred presentation will be posted soon.
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Accounts Chamber
of the Russian Federation:
Assessment of Debt Risks and Mitigation of their
Impact on the Public Debt Structure: Study Findings
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| Slides
Presentation (The missing slides presentation will
be posted soon) |
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Court of Audit
of Austria:
Guidelines for Risk Management of Public Debt Assets
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| Slides
Presentation |
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Office of the
Auditor General of Fiji:
Assessment of human resources employed in debt contracting
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| Slides
Presentation |
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INTOSAI Development
Initiative:
Transregional Capacity Building Programme for Audit
of Public Debt Management |
| Programme
Agreement |
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| Slides
Presentation |
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| Roles
and Responsibilities of SAIs |
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| Target
SAIs for TPDMA |
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KSC Steering
Committee:
Terms of Reference |
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KSC Steering
Committee:
Minutes of the First Meeting (2009) |
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WGPD Secretariat:
Proposal for new WGPD Terms of Reference |
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WGPD Secretariat:
Request for modification from the Chair of Goal
3 Steering Committee |
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WGPD Secretariat:
Updating of the WGPD Strategic Plan (Current WGPD
Strategic Plan 2007-2012) |
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WGPD Secretariat:
Network of Experts in Public Debt Auditing |
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WGPD Secretariat:
Administrative Matters: WGPD Terms of Reference,
Updating of the WGPD Strategic Plan, Network of
Experts in Public Debt Auditing, Updates in the
WGPD Website, Handbook for WGPD's meetings |
| Slides
Presentation |
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WGPD Secretariat:
List of Public Debt-related terms for the INTOSAI
Glossary on Auditing Terms |
Slides
Presentation
The Slides Presentation is not available on the
Website due to the file size. Should you want to
obtain a copy of this document, please contact the
WGPD Secretariat. |
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|
List of Terms |
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WGPD Secretariat:
Handbook for WGPD's meetings |
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Office of the
Auditor General of Canada:
Government Support during Financial Crisis: Impacts
on Public Debt and Potential Roles for SAIs |
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WGPD Chair
Closing Remarks |
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| •
• Nadi,
Fiji (July 2008) |
| Minute |
Minute
(English)
Minute
(Spanish)
Minute
Annex - Future Investigation Themes (English)
Minute
Annex - Future Investigation Themes (Spanish)
|
| Agenda |
Agenda (English)
Agenda
(Spanish)
|
| Working papers and
reports |
WGPD
Chair:
Opening
Message |
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WGPD
Chair:
Annual
Report |
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INTOSAI Development
Initiative:
Transregional Capacity Building Programme for Audit
of Public Debt Management |
| Programme
Proposal |
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| Slides
Presentation |
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Office of the
Auditor General of Canada:
Recommendations on XIX INCOSAI Theme I "Management,
Accountability and Audit of Public Debt" - |
| Slides
Presentation |
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XIX INCOSAI - Mexico
Accords on Theme I:
Management, Accountability and Audit of Public Debt
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| Accords
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US Government
Accountability Office:
Audits of Public Debt & Public Assets |
| Slides
Presentation |
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National Audit
Office of Lithuania:
Public Debt Management in Lithuania |
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| Slides
Presentation |
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Central Organization
for Control and Auditing, Republic of Yemen:
Problems and Obstacles of Foreign Debt Management
in the Republic of Yemen |
| Paper
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| Slides
Presentation |
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Accounts Chamber
of the Russian Federation:
Some Public Debt Audit Problems in Russian Federation
|
| Paper |
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Superior Audit
Office of Mexico:
Debt Indicators |
| Paper |
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| Slides
Presentation |
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Superior Audit
Office of Mexico:
Updates in the Working Group on Public Debt's Website
|
| Slides
Presentation |
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Office of the
Auditor General of Fiji:
Fiji's Public Debt |
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WGPD Chair:
Closing Message |
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| Miscellaneous |
| List
of Participants |
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| General
Information |
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| •
• Lisbon,
Portugal (June, 2007) |
| Minute |
07Minuta
SPA.doc
07Minuta_i.doc |
| Material |
Agenda
Opening
Session Message, Chair
Chairman’s
Annual Report
Closing
Session Message, Chair
Financial
Audits on Loans granted by Multilateral Credit Organisms,
Dr. César Arias, National General Audit Office of
Argentina
Slides
Presentation
Public
Debt: General Policies and Best Practices, Mr. Roberto
Salcedo Aquino, Superior Audit Office of Mexico
Slides
Presentation
New
Working Group on Public Debt's Website, Mr. Benjamin
Fuentes Castro, Superior Audit Office of Mexico
Slides
Presentation
Problems
of Determining Optimal Public Debt Ratios, Mr. Nicolay
Tabachkov, Accounts Chamber of the Russian Federation
Slides
Presentation
The Portuguese Public Debt – The
Role of the Portuguese Public Debt Agency, Mr. Alberto
Soares, Portuguese Public Debt Agency
Slides
Presentation
Report on XIX INCOSAI Theme I
“Management, Accountability and Audit of Public
Debt”, Mr. Jan Eickenboom and Mr. Ulrich Graf, Federal
Court of Accounts of Germany
Slides
Presentation
The Main Audit Results of Ukraine’s
System of Public Debt Management, Mr. Yurii Ivanenko,
Accounting Chamber of Ukraine
Slides
Presentation
The UK Debt Management Office
– Borrowing on behalf of Government, Mr. Mike Suffield,
UK National Audit Office
Slides
Presentation
Public Debt Auditing Experience
of the Office of the Auditor General of Fiji Islands,
Mr. Ajay Nand, Office of the Auditor General of
the Republic of Fiji Islands
Slides
Presentation
Working Group on Public Debt's
Strategic Plan 2007 – 2012, Mr. Richard Domingue,
Office of the Auditor General of Canada
Slides
Presentation
Guide
for Conducting a Public Debt Audit – The Use of
Substantive Tests in Financial Audits, Mr. José
Oyola, US Government Accountability Office
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| •
• Buenos
Aires, Argentina (June, 2006) |
| Minute |
06Minute.pdf
06Minute_i.pdf |
| Material |
Agenda
Opening
Session Message, Chair
Closing
Session Message, Chair
Public
Debt Trusts, Argentina
Slides
Presentation
Jurisdiction and Sovereign in
Foreign Debt Conflicts, Argentina
Slides
Presentation
Illegitimacy, Argentina
Slides
Presentation
IDI–EUROSAI
Public Debt Audit Programme, IDI
Public Debt Audit Programmes of
the IDI, IDI
Slides
Presentation
Strategic Plan, IDI
Slides
Presentation
Progress Report on the XIX INCOSAI
organization, Mexico
Slides
Presentation
Public
Debt General Policies and Best Practices, Mexico
Slides
Presentation
The
Current Problems of Contingent Debt in Russia, Russian
Federation
Slides
Presentation
The
Accounting Chamber of Ukraine and Problems of Public
Debt in Ukraine, Ukraine
Audit of Short-Term Debt: The
Case of the United States, USA
Slides
Presentation
Guidance for Substantive Tests
in Public Debt Audits & China Audit Manual
for World Bank Loan Projects, USA
Slides
Presentation
Guidance
on Using Substantive Tests in Audits of Public Debt
- Final Report, USA
Debt Management: Treasury Has
Refined Its Use of Cash Management Bills but Should
Explore
Options That May Reduce Cost Further, USA
Audit
Manual for World Bank Financed Projects, USA
COCA’s
Role in Auditing Loans & Grants in the Republic
of Yemen, Yemen
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| • • Seoul, Korea
(October, 2001) |
| • • Toronto,
Canada (May, 2001) |
| • • Washington
D. C., United States (October, 2000) |
| • • Moscow,
Russian Federation (April, 1998) |
| • • Lisbon,
Portugal (December, 1997) |
| • • Miami, United
States (February, 1997) |
| • • London,
United Kingdom (June, 1996) |
| • • Cairo, Egypt
–short meeting– (September, 1995) |
| • • Buenos Aires,
Argentina (April, 1995) |
| • • Mexico City,
Mexico (November, 1994) |
| • • Ottawa,
Canada (July, 1994) |
| • • Washington
D.C., United States (November, 1993) |
| • • Lisbon,
Portugal (May, 1993) |
| • • London,
United Kingdom (May, 1992) |
| • • Mexico City,
Mexico (November, 1991) |
| • • Washington,
D.C. United States (May, 1991) |
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