The decision on issuing a financial management regulations for non-refundable aid sources in the Ministry of health _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ MINISTER of health pursuant to Decree No. 68/CP dated 11/10/1993 of the Government functions, tasks, powers and organization of the Ministry of health;
Pursuant to Decree No. 17/2001/ND-CP dated 10/5/2001 of the Government on issuing regulations and use of official development assistance resources;
Pursuant to decision No. 64/2001/QD-TTg dated 26/4/2001 of the Prime Minister on the issuance of regulations and use the aid of non-governmental organizations;
Pursuant to circular No. 68/2001/TT-BTC on 24/8/2001 of the Ministry of Finance shall guide financial management regime for State aid not refundable ";
After the agreement with the Ministry of Finance No. 644/TC-VT on 18/01/2002;
At the suggestion of Mr. Director of the finance and Accounting Department of health;
Article 1 DECISION. Attached to this decision: the financial management regulations for non-refundable aid sources in the Ministry of health ".
Article 2. This decision takes effect 15 days from the date of signing and replace decision No 1837/2000/QD-BYT on 13/6/2000 of the Minister of health regarding: "the rules of financial management for non-refundable aid sources in the Ministry of health".
Article 3. The He, she: Chief, Chief Inspector, Chief of the Service of the Ministry of health, Director of the Vietnam Pharmaceutical Management Bureau, Director of quality management and food safety, head of project management, the Ministry of health, the Chairman of the program, project, a permanent Office on AIDS The 10-80 Committee, and heads of administrative units directly under the Ministry of health career has its non-refundable aid is responsible for the implementation of this decision.

 



The MINISTER of health (signed) Integer Local Parking REGULATIONS of financial management for non-refundable aid sources in the Ministry of health (attached to decision No. 992/2002/QD-BYT on 26th March 2002 of the Minister of health) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ chapter I GENERAL PROVISIONS article 1. This regulation applies to the non-refundable aid of Governments, international organizations, international financial institutions, non-governmental organizations (known collectively as the aid organisation), the non-AIDS projects, emergency relief has a specific address , aid for programs and projects in the Ministry of health and the agency administrative career (HCSN) under the Ministry of health was tasked to manage the project (referred to as project implementation units). Business units, local Health Departments, ministries, direct beneficiary non-refundable aid budget by the Ministry of health and the Ministry of health units (known collectively as the unit participated in the project).
Article 2. In this regulation, the terms below are interpreted as follows: 1. "the program" is a set of interrelated projects, involving many technical industry, many Territories, many different entities, should be made through the interdisciplinary approach, relatively long implementation period and means of implementation should be mobilized from various sources , according to many different methods.
2. "project" is a collection of activities that are related to each other in order to achieve a specific goal or some are done in a certain time limit, based on the identified resource.
3. "non-project aid" is not part of AIDS programs, projects, provide aid in the form of in-kind (goods, materials, equipment), cash or expert (including volunteer experts) for humanitarian purposes, charity (hereafter referred to collectively as humanity).
4. "emergency relief" is AIDS in Africa AIDS project is done urgently immediately after the emergency (natural disaster or other catastrophe) and lasts a maximum of 2 months after the emergency ended. After the time limit on, if the account of this relief was then considered remedial aid after the emergency.
5. project implementation unit is the unit is authorized to approve the project, given the task of managing and operating the project. Project implementation unit can also simultaneously is to join the project.
6. The Unit participated in the project is assigned units performed one or a number of project objectives, is the direct beneficiary of the project's resources.
7. "international treaties on ODA" is the written agreement was signed between representatives of the State or the Government of Vietnam with donor representatives about issues related to ODA, including the agreement, Protocol, program texts, projects and documents exchanged between the parties have equal value.
Article 3. Non-refundable aid of aid organizations are Government Affairs for the Department of health management and the implementation of income of State budget, (GOVERNMENT EXCESSIVE) administered and follow GOVERNMENT EXCESSIVE Laws and legal texts on financial management, the budget. In the case of international treaties had provisions, the project was carried out under international treaties.

Article 4. The project implementation unit only be receiving aid are not refundable after the approval authority as prescribed, have to use aid properly the content, target has committed, aid may not be used on any other purpose.
Article 5. The Ministry of health focused grants management by the funds (foreign currency or coins Vietnam) through the accounts of the Ministry of health. (Except for the project implementation unit under international treaties to open your own account).
Article 6. The case of the project implementation unit directly receiving cash or cheques must immediately report to the Health Ministry (finance and accounting Service, the Service plans) for instructions on receiving and use.
Article 7. The management, spend aid money not refunded by the units of the project must be done at the HCSN unit directly, have legal personality (if HCSN units directly is determined master project). For the project implementation unit by the Service, the Board, the Inspector in the Ministry of health directly managing and organizing, managing and spending right through the management of the project-the Ministry of health.
Article 8. For non-refundable aid with money, artifacts, the units of the project are to aid validation procedures. Verification of funds, aid is to complete the procedure of receiving money, and is one of the grounds for the Finance Ministry notes the ceasing of State budget for the project implementation unit (except for some projects have separate regulations).
Article 9. The heads of the project implementation unit and join the project directly using the non-refundable aid responsible to the Minister of health on the implementation of the objectives, the content of the project was the commitment in the dossier, written by the project at the same time be responsible before the law on the management of aid spending.
Chapter II ESTABLISHMENT of the GENUS article 10 PROJECT ESTIMATION. Early July every year, along with the establishment of the State budget estimates for next year, the active project are based on guidelines established in State budget estimates of the Ministry of health, the approved project documents and the written approval of the tuning project (if any) to estimating the budget aid. Estimation of budget aid must show the revenue situation, about the aid, reciprocal capital (if any) analysis according to the purpose of use (XDCB, HCSN) and details attached. The estimation was sent to the Ministry of health (accounting, financial planning) to the General synthesis estimation of budget of the Ministry of finance, the Ministry of planning and investment, the Prime Minister and the National Assembly for approval.
Private project implementation units due to the direct Ministry of health agency management and implementation, estimates of revenue, spending on aid, which had bad HCSN, bad XDCB capital sent about management of the project-the Ministry of health to send a medical Kit General (finance and accounting Service , Service Plan).
For the new project was approved, when planning the budget year have been allocated, the project must establish additional estimation according to the above mentioned sequence sent Health Ministry (finance and accounting Service, the Service plans) to obtain additional financing and capital additions for the application (if any). Estimation of incomes and expenses on aid and reciprocal capital according to the model No. 1 attached to this regulation.
The estimation of capital were set up under the provisions of Decree No. 17/2001/ND-CP dated 10/5/2001 of the Government on issuing regulations and enable the source of official development assistance (ODA) and the circular detailed instructions apply for ODA assistance project programme and NGOs (PCP).
After a year of budget plan is approved, the Ministry of health will allocate capital for the program (reciprocal capital project) along with the budget allocation HCSN time for the units.
Chapter III AID CONFIRMATION of article 11. All the units of the project are receiving aid must do to confirm aid, including: 1. The XDCB works because the contractors performed in the form of "key" through the minutes of delivery, settlement, delivery contracts.
2. Goods and equipment held in aid delivered through the import path according to the project.
3. Goods, equipment purchased by the aid organizations in the country and delivered to the project implementation units.
4. Goods and equipment in the categories of aid, is carried on by professionals and by the direct use of partners, but was committed to handing back to the project after the end of the project.
5. Goods, cash (foreign currency or Vietnam Dong) in non-aid resources by the aid organization's projects delivered to the execution units have been approved by the authority.
6. Exchange or copper organization Vietnam aid deliveries for the project implementation unit and directly use (including grants for activities the public service nature of project office under the stock levels have committed in the project profile).
Article 12. The necessary documents to confirm aid procedures: 1. Aid: a. program approval documents, project approval documents or allow reception of authority.
b. international treaties on the project.
c. the text approved commercial contracts under the current rules, the commercial invoice or Bill by the Ministry of Finance released (if the project implementation unit in water).

d. single multimodal transport by sea, air and a detailed stats. Case tracking, invoicing, project implementation unit must have a pickup of transport units. The case of a shipment of aid sent to many places, on behalf of the unit do confirm the aid must have the authorization of the relevant parties and lists divide aid.
For donations by every aid organization purchased in the country and then handed back to the project implementation units, use the time do confirm the slow aid for 15 working days from receipt of goods.
2. Aid money: a. the Bank's message Paper (where the Ministry of health to open deposit accounts).
The project is a private account: paper report of the Bank serving the project.
b. the papers announced the Agency's funding.
3. for the project is XDCB works by the contractor perform in the form key: a. The legal text of the project.
b. The contract to perform the work.
c. The minutes of trials, delivery, works, projects, liquidation of the contract.
Article 13. For money, found in emergency relief resources for the health sector has a specific address, the Unit Ministry of Health Affairs do receiving clues are urgently recommended Service plans approved by the Minister and do the procedure, the goods to the address stated in the text. These acts prohibited interfered or making the money transfer, the stagnation in this emergency relief resources. When the job is complete, the unit is delivered is the focal gathering of records sent the Ministry of health (financial accounting) to do the procedure suggested the Finance Ministry records ceasing for beneficiaries.
Article 14. When it was announced, the aid money, the project implementation unit is responsible for making the Declaration confirmed aid.
The funds in the money in the form of cheque collection, project implementation unit made the Declaration to confirm receipt of the notification of the aid money was collected by the Ministry of health (financial accounting).
The project implementation unit to the body below the Ministry of health and the Ministry of finance to aid confirmation procedures: Department of health: Service plans during 2 working days from receiving the full profile stated in article 12, the Health Ministry (Service planning) check the self declaration of the unit receive the money aid, and complete the procedures for project implementation units.
Ministry of Finance: a) foreign financial Service: + non-refundable aid of Governments.
+ Aid Sources of international financial institutions (ADB, WB, ...) b) management and receiving international aid: + non-refundable aid of international organizations: the World Health Organization (WHO), the United Nations Children's Fund (UNICEF), the United Nations Population Fund (UNFPA) ... + non-refundable aid of foreign non-governmental organizations , the international aid organization outside the Government framework agreement.
Particularly for the HCSN unit directly under the Ministry of health in the region, the South, the Ministry of health authorize heads of units on the confirmation declaration part aid and aid validation procedures in representation of the Board of management and of receiving international aid-Ministry of finance at Da Nang and Ho Chi Minh City , then report the results to the Ministry of health (Service planning, financial accounting) receives money, aid follow model No. 2, no. 3 sample attached to this regulation.
Aid certificate was created 6 a, if aid is automotive, motorbikes have to do add a subscribe to circulation.
The paper confirmed aid money was established of 5 a.
Article 15. The source of the money, the goods here do confirm the aid: 1. The goods are gifts of the individual, organization, advertiser, the bid of the company, foreign company sent to institutions, units in the industry.
2. Foreign currencies, Vietnam Dong by international organizations or foreign institutions moved to the individual units of the Ministry of health to implement the service contract: cooperate on scientific research, investigate and document translation.
The source of the money, the goods mentioned above but does not do validation aid, project implementation unit to report the Health Ministry (Service planning, financial accounting) for instructions on receiving and use. When allowed to use sources of money, the aforesaid goods units, individuals are receiving and using the Executive to the rule of tax law and the Ordinance on personal income tax for high income earners.
Chapter IV ACCOUNTING article 16. After completing the procedure, aid money the project implementation unit to reflect the timely, adequate sources of money, the received goods (in terms of both volume and value into money) on vouchers and bookkeeping in accordance with the provisions of decision No. 999/TC/QD/CĐKT on 02/11/1996 of the Minister of finance, and decision No. 144 BYT-QĐ on January 31, 1997 by The Minister of health on issuing mode HCSN accounting system; Circular No. 109/2001/TT-BTC dated December 31, 2001 of the Ministry of finance and accounting guide using the non-refundable aid.

Article 17. Money, accounting aid: base on bookkeeping accounting of project implementation unit is Vietnam Dong and foreign currency worth was the Ministry of finance confirmed as non-refundable aid be converted into Vietnam Dong rates due to the Ministry of Finance announced in time (unless the sponsor has prescribed rates) as the account, the contents of GOVERNMENT EXCESSIVE regulation.
For donations by: accounting base is really worth getting Vietnam Dong or the value of foreign currencies are converted into Vietnam Dong. The case of practice getting there the difference compared with the aid certificate (increase or decrease), the unit of the project is to place the confirmation procedures to aid tuning.
Funding source of the project, due to the foreign party directly, not to transfer funds to the account of the Ministry of health or the account of the project implementation unit (unit is to open your own account) such as: the genus for professionals, Conference, seminar, training, visits, surveys, internships abroad or for technical consultancy in Vietnam are not into accounting bookkeeping of project implementation units.
Article 18. Other revenue sources in the process of implementation: project implementation unit in the deployment process, perform if the revenues as the recovery money, packaging, sale money tender, the tender guarantee, guarantee contract fulfillment ... units project to manage and use according to the current rules.
Chapter V MODE USING AID MONEY article 19. When withdrawal is about to spend on activities, project implementation unit must have paper cash in the form of 4 attached to this regulation sent the Ministry of health (financial accounting) and accompanied by the following documents: 1. the project records, or written agreement has been approved by the competent authority (if the project please withdraw money first) 2. Quarterly estimates of the year for the operation of the project unit, Ministry of health (financial accounting) for approval.
3. Contract consultants, service and contract approval documents of the Minister of health (if units have expert advice and service).
4. The documents relating to the tender and bidding results of approval authority (if the project uses the aid money to build, repair, stores the device).
5. Confirmation of the aid money has been the Ministry of finance confirmed non-refundable aid.
Article 20. Within 2 working days, since getting the full record, the Ministry of health (financial accounting) will transfer the same amount of Vietnam into account in the Treasury of the project implementation unit to deploy the work item, the item has to be the Finance Ministry confirmed on paper confirm the aid money. Private project implementation units due to the Service, the health inspector in the Ministry of health directly manage and organize the implementation of the unit's funding, the project was transferred to the account of the project management unit of the Ministry of health.
Article 21. For the projects that are under international treaties are open to private accounts at the Bank, the project implementation unit is used in accordance with the deposit interest rate is committed to funding agencies. Case of deposit interest is not defined in the project documents or regulations but the project ended that balance the interest rates of deposits in aid has not used up all of the deposit interest rate of aid is the source of the State budget. When the total settlement project has ended, the unit of the project must submit the amount of interest that deposits into the GOVERNMENT EXCESSIVE.
If before the end of the project period or before the project is approved the total settlement project, the project can add part for project implementation as the investigation reviews the effectiveness of the project, maintaining the sustainability of the project ... project are only allowed to use when the Ministry of health approval of purpose and content writing and spending are The Financial allocations (allocations in the form of record ceasing).
Article 22. The case unit of the project using the project's budget to pay for Vietnam to join the management, program implementation, project aid, who was supposed to have paid income tax (if tax is to be paid to) under the provisions of the Ordinance on personal income tax for high income earners. Pay units have the obligation to collect the income tax payable before payment of wages for people to enjoy.
Article 23. The project in the capital structure of the revolving credit fund as loans to improve nutritional conditions, poverty reduction ... the determination of the interest rate, distribution and use of money interest rates as follows: 1. If in the event the project were regulated interest rates and using the interest Project implementation unit, be applied according to the contents in the project documents.
2. in the case of project documents not specified interest rate lenders, project implementation unit to be applied under the current preferential interest rates apply for poverty alleviation loans are made locally to join the project.
3. The amount of interest earned distribution and use under the principle: after excluding Bank service fee (if any), spend a reasonable rate to supplement the expenses of project management levels, the number of additional rest Revolving Fund.

The Ministry of health in collaboration with the Ministry of finance specifies the interest rate and the use of interest earned for each project according to the guidelines mentioned above.
4. At the end of the project, the project implementation unit is finalizing the project according to the regulations, the continued use of credit funds of the project comply with the commitment of funding (if any), the owner of the project is responsible for General Ministry of health report and propose to use on the principle of continued support for the project.
Article 24. Use of Exchange: the unit of the project is to use Exchange for operation of the project with the principle: in the project documents detailed spending categories for the job: 1. Payment of services for overseas (including expenses related to the service).
2. Payment of the goods and services for the enterprise, organizations (organizations, businesses are allowed to Exchange).
3. Withdrawal of foreign currency cash, transfer money to spent on officers working for the project implementation unit and the units involved with the project when it was working and studying abroad, pay wages, bonuses, allowances for foreigners working for project implementation units and units involved in the project.
The officers of the units of the project and join the project to advance the project's funding to attend conferences, seminars, visits, surveys, internships abroad must complete collection vouchers and payment as soon as on water.
Article 25. All the activities from source spending aid money must have specific estimation on the basis of approved annual estimation and goal based on the funding agency has been approved, the project implementation unit not exceeding agreed with aid organizations.
The case project documents or written agreement detailing costs, project implementation unit must spend under the terms already committed with the aid organization and based on the level of the State's current spending.
Article 26. The project implementation unit and join the project using the source of non-refundable aid, humanitarian aid sources to import goods, supplies the Please import tax exemption made under the provisions of section I, point 3, section II part D circular No. 172/1998/TT-BTC dated 22/12/1998 of the Ministry of Finance on tax free imports.
Where to buy the goods, materials, payment of services in the country, the value added tax return made in accordance with circular No. 122/2000/TT-BTC on 29/12/2000 of the Ministry of Finance shall guide the implementation of Decree 79/2000/ND-CP dated December 29, 2000 detailing the Government's enforcement of the law on value added tax (the VALUE ADDED).
Article 27. During the operation, if required to adjust budget (from this activity to another activity) but still within the overall budget plan for the project or increase adjustments to the project, the project must deal with the aid organization and report to the Ministry of health (planning) to aggregate and process of the competent authority approval Browse.
Article 28. The project implementation unit not be reciprocal financing State (active projects) and project profile no item expenses management, project implementation units to mobilize internal power source available (facilities, equipment, staff) and arrangements in budget aid saving, spending to finance the work of project management but not affect the results of the project. The savings are realized, the project is based on the current costs of the State to establish specific spending estimates for each work submitted to Ministry of health (financial accounting) for approval.
Article 29. The project implementation unit using aid money for shopping, renovation, building equipment, must follow the correct regulation of the State's current tender, (except in the case of international treaties containing provisions). The project implementation unit, not as separate small package stores the equipment, construction, repair of fixed assets upgrade to skip the bidding phase.
Article 30. When negotiating with donor agencies to mobilize aid, the unit must be fully informed of the content, number and address of the Ministry of health, the account, the Bank and the code of the bank where the Ministry of health, the Agency name is entitled (announced separately) to the sponsoring agency. The case of the information recorded on the money order or cheque, not clearly identify beneficiaries, the Department of health will announce to the programs, projects and units to supplement the documents proving the right to use the source of money stated in the notice. Within 45 days of the Ministry of Health reported, if beneficiaries do not have enough documents to prove the right to use that money, the Ministry of health will report to the competent authority and take measures to handle.
Chapter VI REPORTING, Settlement And DELIVERY Of ASSETS

Article 31. Quarterly and year, heads the project implementation unit directly using the non-refundable aid sources are reporting the situation to receive and use the aid sent to the Ministry of health (financial accounting, Service Plan). A separate report by the project implementation unit led by the project management unit of the Ministry of health to manage and allocate funding, sent on board to send General Health Ministry (finance and accounting Service, the Service plans) under number 5 form attached to this regulation. The Ministry of health (financial accounting) synthesized the entire situation of receiving and use of aid delivery management in the Ministry of finance.
Article 32. Records, books, vouchers and accounting of the project must be allocated in order to arise and stored in accordance with the law.
The case according to international treaties, the original documents are sent to the sponsor, the project owner must transcribe the document, signed by the heads of units and the Agency's seals at the same time created the lists under model number 6 attached to this regulation. A copy of the original documents used to record the accounting books and kept, preserved by the root certificate from the management mode, simultaneously as a base for the accounting checking and finalizing the project when finished.
Article 33. Settlement: based on key accounting guidance last year on reporting settlement currency, the State budget of the Minister of finance and the Ministry of health guidelines, project implementation units are responsible for establishment of the report as follows: specific aid-aid Sources are finalizing on "operational expenditure" account 661 level 2 account, (6612), "details the funding aid" includes: 1. The funds, due to foreign individuals or organizations moving to project implementation units to perform certain tasks not in the project.
2. The terms of gifts, gift, every bid ...
3. The funds due to the international organization moved to the unit to implement the service contract: contract research investigation, documents ...
4. The non-AIDS projects and emergency relief.
-Sources of aid are finalizing on "project" (662), including: 1. The funds, due to the aid organization for the project has been approved to make the commitment to the funding agency.
2. The funds, of international organizations, enterprises, affiliates in the country support program, the goal to implement the project.
The content and the form report made in accordance with decision No: 999 TC/QD/CĐKT on 02/11/1996 of the Minister of finance, decision No. 144 BYT-QĐ on 31/01/1997 of the Minister of health on the accounting mode system administration career; Circular No. 109/2001/TT-BTC dated December 31, 2001 of the Ministry of finance and accounting guide using the non-refundable AIDS include: B 1-H: balance sheet account B 07-H: General funding situation and the settlement of funds were used.
B 3-H: situation report steady decrease of fixed assets.
B 5-H: presentation of financial statements.
F02-1 h: details of funding operations suggestions. F02-2 h: the real details on project spending settlement proposal.
For the projects of the XDCB: The settlement made in accordance with circular No. 70/2000/TT-BTC on 17/7/2000 of the Ministry of finance capital investment guide.
Article 34. For the active project, the balance on the account at the time of the last year the budget was transferred the following year to make next (except reciprocal capital on account limits).
Article 35. At the end of the project, the head of the project implementation unit is responsible for establishing the settlement reports and the use of non-refundable aid, settlement of reciprocal capital account (if any) and other revenues such as sales packaging, bank deposit interest rates (for projects under international treaties are open to private accounts at the Bank) record sales, tender, the tender guarantee, guarantee contract fulfillment ... According to each section, subsection, clause was direct administration transfers and competent authority approval.
Article 36. Project settlement after the Audit Agency was confirmed (if any), heads the project implementation unit is responsible for sending to the Ministry of health (financial accounting) to verify approval. Private project implementation units due to the Service, the Board, the medical inspector in the Ministry of health sent about management of the project to the Ministry of health reports. Investment projects: XDCB project settlement sent to the Ministry of health (Service equipment and medical works) and the State Treasury.
Article 37. The case project by HCSN unit directly under the Ministry of health is implementing the project, leads validate procedures aid and receiving money, aid but have many units to join the project in the local, The other Sectors directly, the beneficiary of the aid resources. When the project is finished, or the end of the period, the unit made to report the Ministry of health to do the procedure to hand over the end of the funding period, to hand over the source (assets and funding) at the end of the project. The decision to hand over the Ministry of health is the base unit to perform the write source reduction project, the unit participated in the project record sources and settlement with the Department of Finance of local pricing, financial accounting or financial accounting Committee of the ministries (except for the program, the project has separate regulations).

Article 38. When the project ends if funding left, heads the project units must report and proposed treatment with the Health Ministry to the Finance Ministry report general review resolved (except for the project under international treaties containing provisions).
Article 39. At the end of the project and the project has been approved, the heads of units of the project have to proactively introduce property on principles: 1. The assets used for the project implementation unit to steer and manage the project was handed over to the Agency's administrative management of the project.
2. The property of the project to equip units to join the project was handed over to the administrative management unit of the unit participated in the project.
The reception, management and use of the property must implement the provisions in Decree No. 14/1998/ND-CP dated 10 March 1998 of the Government on the management of State assets and circular No. 43 TC/QLCS on 31/7/1996 of the Ministry of finance instructed the reception and handing over of the property between the HCSN bodies the economic organization, as determined by the competent authority.
Chapter VII INSPECTION, monitoring Article 40. The heads project implementation unit host periodic inspection or internal audit of the progress of implementation of the objectives of the project, the financial management of the project on the Executive side mode bookkeeping records, spending mode, managing assets and hold documentation , financial reporting. Management of project health check regular or irregular units performed the project administered on the side: the financial management of the project, the content made the commitment to the funding agency.
Article 41. The Ministry of health (financial accounting, Service Plan) regularly or irregularly held check financial management and accounting of the project, the progress and content of the project, in cooperation with the Ministry of finance to check irregular project implementation units and units to join the project on the work of the State budget law observance , the legal text of the Foreign Exchange Management, financial management and property management for non-refundable aid.
Article 42. The heads of the units of the project have non-refundable aid must closely manage the Organization, save expenditures and direct financial management accounting organization, open the Windows policies monitoring and observance of prescribed financial reports.