The Department of Financial Resources (DFR) of 360 Research Foundation assesses the financial health of the Departments, including assessment of transfers to the General Body from Governing body, social sector expenditure by General body and their debt position. The issues relating to finance, funding requests for special projects and inter-governing body transfers are also handled by this vertical. As a policy think tank of the Governing body, this department is committed towards providing new dimensions and pushing for reforms in the fiscal state.