This seminar discusses how countries can best organize a debt management back office to ensure sound recording, monitoring and reporting of government debt. It describes the core processes that should be performed by the back office and highlights the unit’s involvement in the execution and settlement process. Focusing on the main debt instruments that are used by low income countries, the note describes each process individually and highlights their interdependence. The guidance note concludes that debt managers should organize themselves around processes not products. This webinar also provides an overview of back office operations.