At the agency or program level, it included management's public commitment to reduce fraud and errors, as
The management's commitment to reduce fraud and error is included at the program level.
Budgetary accounting is used to comply with the Constitutional requirement that No Money shall be drawn from the Treasury, but in Consequence of Appropriations Made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.