Local fiscal administration should provide a structure for restraining expenditures to the revenue available, should ensure that expenditure and revenue plans are executed as adopted, should preserve the legality of agency expenditures, should establish a clear trail of agency responsibility for resources intended for use in provision of public services, and should accommodate a system of governance in which government finances serve the interests of the citizenry. It should serve as the first line of defense against public corruption. By erecting a sound system of internal controls to check the execution of the budget, a strong system of internal audit to prevent misuse of resources, and a strong system of external audit to verify the proper use of resources and to implement corrective actions if misuse is discovered, the local government provides a system that serves as protection against theft, misappropriation of funds, and misuse of government resources. A structure for fiscal discipline is the most fundamental element of fiscal administration because it contributes long-term fiscal sustainability and is the first barrier against corruption.