The Army Comptrollership family intends to eliminate problem areas and come-up with corrective measures to improve the management of our limited resources. The development and eventual publication of the Army      Comptrollership Manual aims to guide Army personnel to be effective, efficient, economical and ethical managers.      Relatedly, it is envisioned that Program Directors and Project      Administrators shall serve as agent of change and take an active role in the proper management of comptroller-related services. All units/offices concerned are expected to be more aware in the proper administration and safeguarding of Army resources. Also, they shall be informed on how fund and/or property accountabilities, responsibilities and personal liabilities are incurred.      In effect, the Philippine Army as a trustee of government funds shall not only improve its resource management but also enhance its over-all image as a partner in the country’s socio-economic development through the efficient and effective implementation of its various programs and activities.