Guardian of the Public Purse. A History of State Audit in Malta 1814-2014

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This is a historical and institutional study of state audit in Malta. Beginning with the closing decades of the rule of the Order of St John, late in the eighteenth century, it examines the role and capabilities of state audit during five distinct phases of constitutional and administrative development, up to the present day. Among other things, it explores the association between constitutional change and the reorganisation of state audit; the format, content and purpose of audit investigations and reports; recurring themes in audit reports and the lessons these yield about the pattern of governance in the Maltese Islands under different constitutional systems; as well as the evolution of the powers and responsibilities vested in the Auditor General over two centuries.