Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

This publication, Army Regulation AR 735-5 22 August 2013, contains concepts and guidelines for establishing and maintaining the Command Supply Discipline Program (CSDP). The CSDP addresses supervisory and/or managerial responsibilities within the supply system from the user to the Army command (ACOM), Army service component command (ASCC), and/or direct reporting unit (DRU) level. AR 710–2 outlines the specific requirements for the CSDP. The CSDP is a compilation of existing regulatory requirements brought together for visibility purposes. It is directed at standardizing supply discipline throughout the Army. Also, the CSDP is meant to simplify command, supervisory, and managerial responsibilities. Simplification is accomplished by outlining the various requirements for responsible personnel, by standardizing requirements, and by formalizing follow-up procedures.

This publication, Army Regulation AR 735-5, contains concepts and guidelines for establishing and maintaining the Command Supply Discipline Program (CSDP). The CSDP addresses supervisory and/or managerial responsibilities within the supply system from the user to the Army command (ACOM), Army service component command (ASCC), and/or direct reporting unit (DRU) level. AR 710–2 outlines the specific requirements for the CSDP. The CSDP is a compilation of existing regulatory requirements brought together for visibility purposes. It is directed at standardizing supply discipline throughout the Army. Also, the CSDP is meant to simplify command, supervisory, and managerial responsibilities. Simplification is accomplished by outlining the various requirements for responsible personnel, by standardizing requirements, and by formalizing follow-up procedures.

This book provides guidelines, tools, and real world examples to help assess and reform the enabling environment for media development that serves public interest goals. It builds on a growing awareness of the role of media and voice in the promotion of transparent and accountable governance, in the empowerment of people to better exercise their rights and hold leaders to account; and in support of equitable development including improved livelihoods, health, and access to education. The book provides development practitioners with an overview of the key policy and regulatory issues involved in supporting freedom of information and expression and enabling independent public service media. Country examples illustrate how these norms have been institutionalized in various contexts.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

This regulation encompasses garrison, field, and subsistence supply operations. Specifically, this regulation comprises Army Staff and major Army command responsibilities and includes responsibilities for the Installation Management Command and subordinate regions. It also establishes policy for the adoption of an à la carte dining facility and for watercraft to provide subsistence when underway or in dock. Additionally, the regulation identifies DOD 7000.14–R as the source of meal rates for reimbursement purposes; delegates the approval authority for catered meals and host nation meals from Headquarters, Department of the Army to the Army commands; and authorizes the use of the Government purchase card for subsistence purchases when in the best interest of the Government. This regulation allows prime vendors as the source of garrison supply and pricing and provides garrison menu standards in accordance with The Surgeon General's nutrition standards for feeding military personnel. Also, included is guidance for the implementation of the U.S. Department of Agriculture Food Recovery Program.