{"url_path":"/sec/dg/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 **","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/29534/0001104659-26-069205-index.html","accession_number":"0001104659-26-069205","cik":"0000029534","ticker":"DG","issuer_name":"DOLLAR GENERAL CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/29534/0001104659-26-069205-index.html","primary_entity_key":"0000029534","primary_entity_name":"DOLLAR GENERAL CORP"},"word_count":292,"has_tables":true,"body_markdown":"**ITEM 4.**\n\n**CONTROLS AND PROCEDURES.**\n\n​\n\n(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 Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this report. 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.\n\n​\n\n(b)*Changes in Internal Control Over Financial Reporting*. There have been no changes in our internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) or Rule 15d-15(f)) during the quarter ended May 1, 2026, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n​\n\nWe rely extensively on information systems and technology to manage our business and summarize operating results. We are in the process of implementing a new enterprise resource planning (ERP) system, which will replace significant portions of our financial and human resources systems. The ERP system is designed to accurately maintain the Company’s financial and human resources records. The implementation is occurring in phases throughout 2026 and 2027, with the consolidated financial reporting platform expected to be implemented in the second quarter of 2026 and subsequent phases to include human resources/payroll, procurement, and merchandise payables. As these implementations occur, the Company will evaluate whether the related process changes result in material changes to the design or effectiveness of internal control over financial reporting.\n\n​\n\n​\n\n27\n\n​\n\n**PART II—OTHER INFORMATION**\n\n​"}