Public Sector Debt Statistics - Advanced
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Course overview
- The course focuses on the conceptual framework of public sector debt statistics as presented in the Government Finance Statistics Manual 2014 (GFSM 2014) and the Public Sector Debt Statistics: Guide for Compilers and Users 2011 (PSDSG 2011).
- The course requires that participants be familiar with the basic government finance statistics (GFS) and PSDS framework and classification system.
- Emphasis on the integration of stock positions and flows in the framework.
Core methodological topics covered
- Definition of gross and net debt in terms of debt instruments.
- Coverage and sectorization of the public sector, with special attention to borderline and complex cases.
- Valuation of public sector debt statistics.
- Consolidation of public sector debt statistics.
Complex cross-cutting PSDS issues addressed
- Government employee pension liabilities.
- Standardized guarantee schemes.
- Contracts, leases, licenses.
- Public-private partnerships.
- The balance sheet approach (BSA) to identify risks and vulnerabilities.
- Social protection (listed alongside other cross-cutting issues).
Target audience and qualifications
- Target audience: Officials whose main responsibility, for at least three years, has been compiling and disseminating public sector debt statistics (PSDS) and who are regularly faced with more complex PSDS methodological and compilation issues.
- Qualifications: Participants are expected to have a degree in economics, public financial management, statistics or equivalent experience.
Course objectives
- Apply the general principles in GFSM 2014 and PSDSG 2011 to more complex PSDS issues regarding:
- Concepts and definitions.
- Coverage and sectorization.
- Valuation.
- Consolidation.
- Complex cross-cutting issues such as government employee pension liabilities, standardized guarantee schemes, social protection, contracts, leases, licenses, public-private partnerships, and the balance sheet approach (BSA).
References