What is identified as the primary control device in government?

The budget is recognized as the primary control device in government because it serves as a comprehensive plan for the allocation of financial resources within a governmental unit. By detailing expected revenues and expenditures, the budget establishes priorities and guidelines for spending, ultimately shaping how government entities deliver services and achieve their objectives.

Budgets promote accountability, as they require government officials to adhere to the planned financial allocations. They also facilitate legislative oversight, allowing lawmakers to review and approve proposed expenditures, thereby ensuring public funds are used in a transparent and responsible manner. In essence, the budget not only reflects governmental priorities and policy goals but also acts as the means by which financial control is exercised, ensuring that resources are directed appropriately to meet the needs of the public.