Industry and Trade, Ministry of Agriculture, Public Sector Reform Technical Unit, Ministry of Health, etc. 166. Under the promotion of agro-processing industries to take advantage of local resources in areas with agricultural potential, the Institute for the Promotion of Small and Medium Enterprises (IPEME) is developing a program of rural industrialization, with special focus on the establishment of Agro-industrial Demonstration Centres and a substantial part of the actions are being implemented in coordination with the Provincial Directorates of Industry and Commerce (DPICs) and companies in the sector, namely, kanga, Tecnologia e Consultoria Agro-Pecuária (TECAP) and PROCAMPO as well as some stakeholders such as the Foundation for Community Development and the Polytechnic Institute of Gaza. In the context of industrialization, IPEME mapped agro-processing machines established in 2011, reaching a total of 1,268 small units; 167. Some companies were certified in quality management systems; 168. 3,479 entrepreneurs and business owners were assisted and trained in areas such as preparation of business plans, business start-up and access to finance (in 2011 there were 3,479 beneficiaries), and 169. Guidance Centres for Entrepreneurs were extended to more provinces, with the opening of another centre in Tete. 170. Implementation of the Financial Management System (SISTAFE) was extended, although despite some progress major challenges remain to its implementation at district level. To ensure its strengthening and consolidation the following actions were performed: In 2010, the Government started the implementation of Phase III of the Program for the Modernization of the State Financial Administration. Their strategic actions and respective budget are included in the PAO 2010-2012, which included SISTAFE reform initiatives considered crucial for wider reform of the Public Finance Management (PFM), as laid out in the Vision for Public Finance, 2011-2025. 171. Work continues on the gradual implementation of payment by direct execution, with a view to paying suppliers/creditors directly via e-SISTAFE. By the end of 2012, of the 920 existing UGBs in the country, 620 already had e-SISTAFE, of which 138 at central level, 401 at provincial level and 81 at district level. With regard to payment of salaries via e-Folha (epayroll), by 2012 1035 state institutions, of which 122 at central level, 460 at provincial level and 104 at district level and 349 schools were integrated into the system. By 2011 82 Organs of Internal Control (OCI) were operationalized, with 34 at central level, and 48 at provincial level, which have, to date, issued 4.402 audit recommendations; with the deployment of eSISTAFE and the payment by direct execution in 2012, Direct Budget Execution increased from 37,% in 2009 to 52,6% in 2012; improvements were made in the technological infrastructure of e-SISTAFE; in 2011 a seminar was held for external auditors to disseminate the rules of SISTAFE and its use in carrying out audit work. 172. The Conceptual Model for the Planning and Budgeting Subsystem was developed. 173. To consolidate and improve the tax system reforms, between 2010 and 2011 the following main instruments were approved: the Law on the Specific Customs Regime for Mozambican 64