Good point on readability.

One problem with comments is that they can be displayed in a variety of fonts so if you have anything lined up results can be unpredictable.

Ditto indentation of code.

I've tried a recommended display font line in the header.

I tried a "Used By" comment box. The problem is that there has to be a gate keeper if this is to be maintained.

On a large project I tend to develop a series of interface stored procs and publish their intended use to my developers, they can then use these as they require, but as they can use it for any number of routines this makes a "Used By" comment difficult to maintain.

Really, keeping track of who uses what has to be an end to end process practised by the organisation, not just one or two individuals in a team.

Basically in small organisations you can have an "ad-hocracy". Operations under ad-hocracies are fast and flexible. The problem comes when you grow beyond a certain point ah-hocracies implode.