Terms of Reference

The Committee’s terms of reference include:

      - To publish guidelines and other materials to be used by SAIs in order to encourage the proper reporting and sound       management of public debt;

      - To identify and report to the Governing Board key issues and matters to be addressed for the development of       responsibilities and procedures for auditing and evaluating public debt commitments;

      - To prepare papers examining matters on public debt definition, reporting and assessment public debt for distribution       and discussion during the Governing Board’s meetings and/or the Congress;

      - To establish and maintain contact with other research or study groups focusing on the issues surrounding public debt;       and

      - To provide for the growth of international government public debt audit literature by encouraging specialized studies.

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Rules and Procedures

When a task can be broken down into subprojects, each subproject is undertaken voluntarily by two or three members, who might choose to meet at Committee’s meetings or at other times. The Committee’s meetings working duration has usually been one day and a half. Occasionally, one or two additional half-days might be necessary if a special issue is taken up.

A quorum has not been set yet, but attendance to meetings has been over 75%. Issues are always sought to be approved by consensus, which sometimes calls for extensive discussions.


The meeting minutes are usually the responsibility of the host SAI, unless other members offer to prepare them.

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Communication

The e-mail is the preferred means of communication among PDWG members. Additionally, the PDWG Website is used for distribution of documents and other relevant information. The use of Web Forums should be used for maximizing efficient communication among the Committee members

Meetings are usually once a year unless some specific task requires an additional meeting in a given year, or an occasion takes place which facilities attendance at an additional meeting.

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