Although extensive literature exists on Management Control Systems (MCS) operating as a package, very few theoretical and empirical studies examine the linkages between the elements of package. In this paper we specifically address the nature of the linkages between the different elements of the control package. Thus we elaborate on the interactions between components. To address this issue, the article explores the linkages between the elements in the MCS package of a French local government. We used multiple sources of evidence for data collection: 36 interviews and various internal and external organization documents. The MCS are analyzed and compared through the Malmi and Brown’s framework. Our data analysis reveals a first control package designed by manager in the very first step of the change process. However, this model didn’t resist to different trade-offs between groups of actors with different values and strategies. Results show that the control package implemented within the case organization is dysfunctional as it suffers from a lack of internal consistency, whether this later is conceptualized as the independent yet goal-consistent design of control elements or as the reciprocal linkages of design and use between a primary mode of control and other control elements. Particularly, if the MCS is presented as a coherent and comprehensive package within the organization, some elements become peripheral while others succeed to influence actions. We argue that cultural controls, and particularly clans, influence strongly the functionality of elements of the package and of the package itself.