<prompt> Translate the following text to EnglishUsimamizi ni sera, taratibu, mbinu na mifumo ambayo kutekeleza maelekezo ya usimamizi, kama vile mchakato wa kufuata mahitaji ya maendeleo ya bajeti na utekelezaji.  <response>: Control activities are the policies, procedures, techniques, and mechanisms that enforce managements directives, such as the process of adhering to requirements for budget development and execution. 