Transregional Capacity Building Programme for Audit of Public Debt ManagementMeeting of Working Group on Public Debt14-15 June 2010Mexico City

Presentation PlanThe IDI’s Capacity Building ProgrammesThe IDI – WGPD Capacity Building Programme on Public Debt Management Audit (PDMA)Completed ActivitiesOngoing ActivitiesPlans for 2011What worked wellChallenges and support required

Capacity building of an SAI is the development of its institutional framework, people, processes and products in a sustainable mannerenabling SAIs to deliver their mandate more effectively

The IDI’s Capacity Building Programmes

Professional Staff Development

Organizational Systems

Development

Institutional Development

Audit ImpactTable Report

Carry out AuditCompetent Staff

Audit MethodologyCommitted Resources

Mandate

Effective Audit Function in an SAI

Transregional Programme on Public Debt Management Audit (PDMA) 2008-2011

Objective :To enhance both professional staff development and organisational

capacity of target SAIs in public debt management audit

1. Web based course in PDMA 2. 29 SAI Audit teams trained 3. Completed PDM Audit 4. PDMA guidance

1. Institutionalisation of PDMA2. Acceptance of audit

recommendations3. Enhancement of the PDM

Output Outcome

Status of Participating SAIs 29 of 31 SAIs

7 of 8 French-speaking SAIs22 of 23 English-speaking SAIs

78 participants33 female45 male

Resource PersonsEnglish-speaking Groups

Mr. Jose Oyola – US GAOMrs. Roula Katergi – DMFAS/UNCTAD

French -speaking GroupsMrs. Teresa Nunes – SAI PortugalMr. Gabor Piski – DMFAS/UNCTAD

UNITAR

Regional SMEMrs. Regina Chilupula

Commonwealth SecretariatMr. Walton Gilpin

World BankMr. Tomas I. Magnusson

Completed ActivitiesDeployment of PDMA e-Course in English & French 5 October to 27 November 200910 sessions + case studiesMain Mentors from INTOSAI WGPD

• English-speaking Group : Mr. Jose Oyola• French-speaking Group : Mr. Teresa Nunes

Support by DMFAS• English-speaking Group: Mrs. Roula Katergi• French-speaking Group: Mr. Gabor Piski

UNITAR platformOutputs ( 2 of 4 Programme Output)

• e-Course Modules available in two languages• 29 SAI audit teams trained

E-course evaluation

Online Development of Audit PlanObjective: to develop draft audit plan (audit design matrix and calendar)Output: Draft Audit Plan on selected audit topics29 SAIs in December 2009 – February 2010

Face-to-face Audit Planning MeetingsObjective: peer and SMEs review on draft audit planOutput: Agreed Audit Plan on selected audit topics29 SAIs - one-week meeting (Senegal, Kenya, & Indonesia – March)Draft Public Debt Management Audit Guidelines

Completed Activities

Selected Audit TopicsFinancial, Regularity and Performance AuditAudit Topics:

Legal Framework and Organisational ArrangementDebt StrategyDebt Management Office Management of External LoansManagement of Loan GuaranteesManagement of Government Debt SecuritiesManagement of Debt Securities in Domestic MarketBorrowing ActivitiesDebt Servicing ActivitiesPublic Debt Information SystemsDebt Reporting and Monitoring Process

On going Projects

Objective: to conduct a pilot audit based on the approved audit plan from data collection until draft audit reportOutput: draft audit reports ready to be reviewed by peers and SMEs in the audit review meetingApproved Audit Design Matrix and Calendar • All completed• 30 April 2010: AFROSAI-F• 15 May 2010 : English-speaking SAIs

Audit completion: • 14 SAIs completed before December 2010• 15 SAIs completed after December 2010

Pilot Audits

Audit Supports:

On going Projects

Online Supportshttp://groups.yahoo.com/group/The_IDI_TPDMA_Group/http://fr.groups.yahoo.com/group/idiverificationdettepublique/

20 Onsite SupportsOECD country listLast resort: need basis and only if audit team is stuckA team of 2 experts: WGPD and DMFASDMFAS:

DMFAS System, Public debt management concepts, the relationship with the audit process, and that we will not provide commentary on specific countries.

Development of Audit Guideline (1)

On going Projects

Objective: to develop PDMA Guidelines – methodology and detailed audit procedures of all audit topicsResources

WGPD Guidelines, E-learning course and Audit Design MatrixSMEs and Selected Audit Teams/Participants

Status1st Draft and feedback on format and structure by SMEs2nd Draft will be available before Audit Review Meeting for participants’ feedback3rd Draft will be circulated to key stakeholdersFinalisation - mid 2011 (Wrap-up Meeting)

Development of Audit Guideline (2)

On going Projects

StructureIntroduction

Public Debt ConceptsAudit of Public Debt Management Concepts

One chapter for each audit topic covering components of the audit design matrix One chapter on performance audit of public debt management

3 audit review meetings in March 2011Review of draft audit findings and discussion on draft audit proceduresFeedback on the 2nd draft audit guideline and SAI plan for adoption of audit guideline

Wrap up MeetingLessons LearnedMonitoring on approval and publishing of audit reportFinalisation of audit guideline

Plan for 2011

Partnership with WGPD for SMEs for the programmePartnership with DMFAS for experts on debt managementPartnership with UNITAR for e-learning and online audit plan developmentPartnership with World Bank, Commonwealth Secretariat, and Regional SME

What worked well

Availability of resource persons to conduct on-site visit

Challenge & support required

Thank you for your attention!www.idi.no

Online Course EvaluationCourse Information – overall is sufficientContent and Pedagogical Approach 44% fully, 54% to large extent and 2 % partially achieve overall objectivesPDM structure of each country and more depth on certain topicsReferences, glossary and external links are very useful

Interaction during the course (discussion board)41% extremely useful, 56% very useful, and 2% useful32% almost everyday, 56% twice a week, 10% a few times and 1-7 hrs/week

User-friendliness and functionality of e-course portalExcellent 71% and very good 29%

Online Course Evaluation

Contribution of course mentors (moderation, clarity and responsiveness)

63% excellent and 37% very good

Technical support and informationExcellent 54%, very good 44% and good 2%

Challenge: 7% no support from superior, 41% easily incorporate course in work hrs and 2% difficult