Departments are responsible for setting up, following, and regularly reviewing their management controls. Management controls include both financial controls and non-financial controls. Management Controls Are Basic Good Management Practices Fraud, waste, and abuse.
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Fraud, waste, and abuse not only represent missed opportunities for governments to use funds for desired purposes, they also undermine the citizens' trust in their government. Hence, public managers must be extra diligent in setting up and running public programs in a way that minimizes the occurrences of these misuses of public funds. The basic management tool in both the public and private sector to address fraud, waste and abuse is management controls. Management controls span the whole gamut of management activities. Management controls assist organizations in deciding what should be done or what should be emphasized.