Dollar General 2013 Annual Report Download - page 166

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
Not applicable.
ITEM 9A. CONTROLS AND PROCEDURES
(a) Disclosure Controls and Procedures. Under the supervision and with the participation of our
management, including our principal executive officer and principal financial officer, we conducted an
evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) or
15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the ‘‘Exchange Act’’).
Based on this evaluation, our principal executive officer and our principal financial officer concluded
that our disclosure controls and procedures were effective as of the end of the period covered by this
report.
(b) Management’s Annual Report on Internal Control Over Financial Reporting. Our management
prepared and is responsible for the consolidated financial statements and all related financial
information contained in this report. This responsibility includes establishing and maintaining adequate
internal control over financial reporting as defined in Rule 13a-15(f) or 15d-15(f) under the Exchange
Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with United States generally accepted accounting principles.
To comply with the requirements of Section 404 of the Sarbanes-Oxley Act of 2002, management
designed and implemented a structured and comprehensive assessment process to evaluate the
effectiveness of its internal control over financial reporting. Such assessment was based on criteria
established in Internal Control—Integrated Framework (1992 Framework) issued by the Committee of
Sponsoring Organizations of the Treadway Commission. Because of its inherent limitations, a system of
internal control over financial reporting can provide only reasonable assurance and may not prevent or
detect misstatements. Management regularly monitors our internal control over financial reporting, and
actions are taken to correct any deficiencies as they are identified. Based on its assessment,
management has concluded that our internal control over financial reporting is effective as of
January 31, 2014.
Ernst & Young LLP, the independent registered public accounting firm that audited our
consolidated financial statements, has issued an attestation report on management’s assessment of our
internal control over financial reporting. Such attestation report is contained below.
89
10-K