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• W2927978099 abstract "Purpose The purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial reporting used. The study analyses the role of reporting in agency and fiscal federalism theories. Design/methodology/approach Semi-structured interviews were carried out with the controller (Central Government officials and the National Audit Office), while a survey was carried out with the controlled (Maltese Local Councils). Findings The type of reporting used by Maltese Local Councils may be undermining the control that Central Government seeks to exercise on overspending and debt levels. The Local Councils’ financial statements report accrual deficits and increasing liabilities. This overspending appears to slip through Parliamentary scrutiny because the latter approves cash allocations to Local Councils; the financial reports submitted to Parliament do not highlight overspending in cash terms; and the cash budget execution report that should be prepared by Local Councils is not given due importance. Originality/value Central Government should be consistent in its policy towards Local Government, which may require more elaborate reporting. This study highlights the importance of aligning the reporting required (top-down) and the reporting presented (bottom-up) – otherwise, control is at stake." @default.
• W2927978099 created "2019-04-11" @default.
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• W2927978099 date "2019-06-03" @default.
• W2927978099 modified "2023-10-11" @default.
• W2927978099 title "Losing control: the gap in multi-level government reporting" @default.
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• W2927978099 doi "https://doi.org/10.1108/jpbafm-10-2018-0110" @default.
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