The executive management plan is a planning tool for the municipal administration. The City Council every year, on the basis of the budget, establishes what are the main objectives of the City and provides the various managers of the human and financial resources to improve the services offered to citizens.
The Peg is, therefore, a document that not only has financial content, as happens with the budget, but also a document that also shows the management objectives, also identifying the instruments and the organic equipment used to achieve the objectives. The PEG has the function of authorizing and considering expenditure in a more analytical and binding manner with respect to the forecast budget and linking the objectives and endowments to the managers: it is therefore an instrument of accountability. The Peg can be changed in itinere, always respecting the budget constraints.