At its 2003 meeting in Mexico City, the INTOSAI Public Debt Committee recognised that there was a need to take forward its previous work on contingent debt to update its understanding of the particular issues and approaches relevant to Member States and to consider developments in different countries since its previous survey in 2000. This commitment recognised the importance of contingent debt as a potentially significant source of public debt. The questionnaire on contingent debt was prepared in response to this need. The questionnaire was reviewed in draft by the Committee at its 2004 meeting in Moscow and distributed subsequently to Committee Members for completion. Responses were received from 15 countries – Argentina, Brazil, Bulgaria, Canada, Fiji, Finland, Lithuania, Mexico, Norway, Portugal, Russian Federation, Republic of Korea, Sweden, United Kingdom and the United States. This paper summarises the results of the responses received. The paper is organised a follows: • Part A – provides an executive summary of the key themes and issues arising and identifies possible options for future actions to be considered by Committee Members. A numerical summary of responses is also given. • Part B – following the structure of the questionnaire, this part of the paper provides a more detailed analysis of the responses received for each question asked.