Management accountability is the expectation that managers are responsible for the quality and timeliness of program performance, increasing productivity, controlling costs and mitigating adverse aspects of agency operations, and assuring that programs are managed with integrity and in compliance with applicable law. Circular A-123 and the Federal Manager's Financial Integrity Act (31 U.S.C. 3512) also specifically require that all federal agencies and individual managers take systematic and pro-active measures to (i) develop and implement appropriate, cost-effective management controls for results-oriented management; (ii) assess the adequacy of management controls in Federal programs and operations; (iii) identify needed improvements; (iv) take corresponding corrective action; and (v) report annually on management controls. It is the policy of the National Park Service to apply the concept of management accountability to all strategies, plans, and guidance and procedures that govern programs and operations at all levels of the National Park Service, including those at the park, program center, and Service-wide level.