Manual of Administrative and Accounting Procedures for Managing State Fixed Assets

OMRH's manual of administrative and accounting procedures for managing and recording the Haitian state's tangible fixed assets, dated 30 September 2012. Its foreword states the intended scope plainly: a framework that applies generically to all state institutions, meaning ministries and their internal services, deconcentrated directorates and services, and autonomous bodies.

The manual sets out how an asset is acquired, recorded, coded, inventoried, transferred, revalued and written off, and who is accountable at each step. It is an early building block of the public asset management reform later consolidated in other instruments, and its practical value is that a state which cannot say what it owns cannot maintain it or account for its loss.