EUROSAI. Magazine N24 - 2018

Magazine No. 24 - 2018 49 EUROSAI Working Groups and Task Forces The expert speaker Hansjörg Blöchliger Presentations of the TFMA members were based on practical experiences related to the municipality audit. A presentation of Lithuania focused on central government influence on the management of local government finances. A participant from Finland presented audit results on the steering of local government finances. A speaker from Israel spoke about the case study in handling and managing a municipality when it faced a critical financial situation. A participant from Slovenia presented a performance audit of the system of financing the local government and concluded that the system lacked efficiency. During the seminar, a workshop on financial discipline was held. The main idea of the workshop was to discuss and answer the questions related to local government revenues composition and fiscal balance of local government, subnational fiscal rules for steering local government fiscal balance. The main conclusion presented by the expert Hansjörg Blöchliger summarising the workshop discussions was that only a long-term monitoring can help to assess fiscal quality (fiscal rules, composition of revenue and expenditure, size of transfers and design). A speaker from Italy told about steering of sustainable local government finances by the central government. Discussions

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