Purpose: The Strategic Management regulation establishes a formal, documented set of processes by which the U.S. Army Corps of Engineers (USACE) Strategic Management System (SMS) operates throughout USACE. The SMS defines terms, prescribes policy and concept of operations, and aligns the processes and activities associated with the SMS. Further, it assigns formal responsibilities to Headquarters (HQ), major subordinate commands (MSCs) and districts for the SMS for planning, programming, budgeting, execution and control while ensuring compliance to mandates, directives and circulars.