def financial_measures(record: dict):
    """
    Function to move values from `prov_measure` to `value_usd` for financial measures.

    prov_subcategory values are replaced with 1 for coding.

    Parameters
    ----------
    record : dict
        Input record.

    Returns
    -------
    type
        Record with `prov_measure` changes applied.

    """

    financial = ['E3_Fiscal measures',
                 'E4_International support',
                 'H4_Emergency investment in healthcare',
                 'H5_Investment in vaccines']

    if record['prov_measure'] in financial:

        record['value_usd'] = record['prov_subcategory']

        record['prov_subcategory'] = 1

    return(record)