In the MQ area of financial management our collaborative work with our partners is part of a cycle of trust to fulfill our legal responsibility to our donors and our common obligations to those we serve. When we receive money or goods from any donor and give them to one of our partners, we always have an obligation to understand exactly how those resources are being used. In turn, these collaborations also benefit our partners by helping their staff to meet the needs of communities, understand all the donors’ compliance rules, and then to adopt the financial management procedures and tools that are necessary for compliance. It is the goal of CRS’ capacity strengthening that each of these collaborations will be an opportunity for a partner organization to demonstrate a high level of fiscal responsibility, transparency, and technical capacity that meets the needs of project beneficiaries and the standards of large institutional donors like USAID, The Global Fund, the European Union and private donors like the Bill and Melinda Gates Foundation.