Manual for the Management of State Material Resources (MGRME)

OMRH's manual on managing the state's material resources, November 2021, produced with USAID support through the state resource management project. It is a procedures manual, but it opens by establishing why the procedures matter: tangible fixed assets alone accounted for 31 percent of the general state budget in 2015-2016, 27 percent in 2016-2017 and 18 percent in 2017-2018.

The manual is organized around the life cycle of state material resources, with three stated objectives, rational use of assets, periodic physical inventories and optimal renewal of holdings. It sets the accounting rules that make those objectives operable rather than aspirational: a capitalization threshold of 35,000 gourdes of acquisition value, explicitly revisable as the exchange rate varies, and depreciation aligned to the state's general accounting plan, with constant straight-line depreciation chosen from the available methods and rates such as 12.50 percent for heavy operating equipment, engines, machinery and tooling.

It also carries codification lists, which is what allows the same asset to be named identically across institutions and an inventory to consolidate rather than merely accumulate. A note in the front matter states that the masculine gender is used generically for readability and with no discriminatory intent, worth knowing when the text is quoted, and the content is stated to be the sole responsibility of the OMRH rather than of the donor.