This discussion of the formal control model of budget execution outlines the basic instruments available to budget directors, city managers and mayors, and governing bodies to enforce the spending plan identified in the budget
approved by the governing body. The approved budget is the benchmark or standard against which spending and revenues will be measured. The organizational culture of the city government will influence whether budget execution is flexible and oriented toward achieving city and departmental goals or whether it is oriented toward tightly controlling spending to minimize the possibility of deficits and to contain government spending generally. The formal control model tends to present a mechanistic view of budget execution. In practice, budget execution can be used as one of several management
instruments to achieve organizational goals for the city.