Controlled asset & liability register with reconciliations/verification; annual board review of insurance, security and encumbrances

This criterion assesses the diligent maintenance of a complete asset and liability register, reviewed annually by the board. This embodies faithful stewardship (riʿāyah) over entrusted resources, ensuring financial transparency for stakeholders, mitigating risk, and safeguarding operational sustainability. The annual review culminates in a documented board attestation and an action log covering insurance adequacy, security control gaps, covenant/charge compliance, and remediation deadlines.