ABSTRACT
This chapter explores the tension between the instrumental side of budgeting and finance and the constitutive side, which views these activities as a major opportunity to shape community identity and wellbeing. We show how the instrumental side of budget and finance is highly controlled by legal requirements, professional technical standards, and public process expectations. Even with this high degree of control, the chapter shows how public administrators exercise extensive discretion through the roles they play, the processes they facilitate, and the budgeting formats they help to design and implement.
