This document contains operating instructions for the border emirate (al-Hudud Emirate) of the Islamic State of Iraq and directions on how it can deal with the financial and administrative aspects of insurgents crossing into Iraq from neighboring countries. The first section of the document discusses the need to be careful with monetary issues and to give a written report on the amounts received. The second section discusses the need to gather information from each person coming in and out of Iraq and to disperse these people into various regions, while also keeping track of their whereabouts. The third section indicates that the group should report the weapons received from these insurgents each Wednesday. Lastly, each brother has to give a weekly report to the border emirate and attend a monthly meeting. They are also instructed to put all data on a USB flash card and to send it to the border directorate every week.