The article “SAO Georgia Audits Public Debt Management Practices” prepared by the State Budget and Strategic Analysis Department was published in the International Journal of Government Auditing 2021 that is a leading sectoral audit edition of International Organization of Supreme Audit Institutions (INTOSAI).
The article analyzes the main findings of the Follow-up Performance Audit on Public Debt Management conducted by the Georgian SAI in 2020. The publication also highlights the importance of debt management for ensuring fiscal and macroeconomic stability, especially in response to the recent pandemic challenges in the world.
The summary provides a brief overview of the experience of the SAO as an active member of the INTOSAI Working Group on Public Debt (WGPD) and assesses the role of supreme audit institutions (SAIs) in improving the public debt management process.
The aim of the electronic publication - "International Journal of Government Auditing" - is to inform the international audit community about the new initiatives of the SAIs, innovative projects and the results of the activities of the existing working groups within INTOSAI.
The involvement of the Georgian SAI in such thematic journals is integral for sharing knowledge, experience and best practices on public audit at the international and regional levels.
