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To produce timely and accurate debt reports at the central government level, it is essential to have a sound legal, administrative, and operational framework in place for debt data compilation, reconciliation, accounting, monitoring, and reporting. This note focuses on the arrangements for external project-based debt, which present distinctive challenges in debt reporting particularly in low-income and developing countries. The discussion complements existing literature and guidance on debt transparency by focusing on stages prior to the production of debt reports. The note also identifies the links between the management of project loans and other public financial management (PFM) processes, such as public investment management, budget preparation, fiscal and financial reporting. It shows that a comprehensive approach that considers these linkages can improve efficiency and transparency in fiscal and debt management. Although the focus is on the central government’s debt obligations, the ideas can be extended to cover government-guaranteed loans and public sector debt in general.

Banks --- Debt Management --- Debt service --- Debt --- Debts, Public --- Depository Institutions --- Expenditure --- Expenditures, Public --- Exports and Imports --- External debt --- Finance --- Financial institutions --- Government debt management --- Governmental Loans, Loan Guarantees, Credits, and Grants --- Industries: Financial Services --- International economics --- International Lending and Debt Problems --- International Taxation --- Loans --- Micro Finance Institutions --- Monetary economics --- Mortgages --- National Government Expenditures and Related Policies: General --- Project loans --- Public Administration --- Public debt --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Public Sector Accounting and Audits --- Revenue administration --- Sovereign Debt --- Tax administration and procedure --- Tax Evasion and Avoidance