Losing control
The gap in multi-level government reporting
Bibliographic Data
| ID | 20201161 |
|---|---|
| Authors | Josette Caruana (0000-0002-6099-1577, University of Malta), Kimberly Zammit (University of Malta) |
| Year | 2019 |
| Volume | 31 |
| Issue | 2 |
| Pages | 264-284 |
| Publication date | 2019-06-03 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-10-2018-0110 |
| OpenAlex | W2927978099 |
| Language | EN |
| Citations received | 3 |
| References cited | 27 |
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
Accrual · Business · Central government · Earnings · Economics · Local government · Maltese · Parliament · Political science · Scrutiny · Law · Local Government Finance and Decentralization · Public Administration · Public Policy and Administration Research · Taxation and Compliance Studies · Accounting · Finance
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| Unique citing works | 3 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2020 - 2025 (6) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |