The growing demand for increased effectiveness and transparency in public and municipal administration has significantly heightened the need for systematic implementation of controlling as a functional component of the management cycle. Despite the active adoption of its elements in the public sector, contemporary academic and applied literature still exhibits considerable methodological fragmentation, lacking a unified interpretation of key concepts, unclear model frameworks, and an often arbitrary, declarative selection of tools. This article aims to develop a comprehensive understanding of the goals, objectives, models, mechanisms, and tools of public and municipal controlling, taking into account the institutional specifics of the sector. The study provides a conceptual distinction between different models, demonstrates variations in toolkits depending on the level of governance and tasks addressed, and offers original recommendations for institutionalizing controlling as an integrative management function. The author’s contribution lies in structuring a multi-tiered system of controlling actions, identifying conditions for its adaptation to the municipal level, and systematizing contextually justified tools (including illustrative examples of their application). The presented materials may be useful for methodologies of strategic planning and developers of digital governance programs.
