text: unliquidated obligations 21.Ourauditrevealed amarkedtendency toover-obligate budgetary funds,in particular inrespect oftravel, whichformsasubstantial partofUNDP administrative expenditure. ASaresult, duringtheperiod1981-1983, unliquidated obligations inamounts ranging from$2.2million to$3.2million orbetween 36and 38percentofthetotalofobligations carried forward tothefollowing yearhad tobecancelled eachyearasuncalled for. 22.Sincethelarge-scale cancellation ofuncalled-for obligations pertaining to previous yearsalsoimplies thatthefinancial statements donotaccurately reflect theactualfinancial position oftheorganization attheendofeachyear,we recommended thattheexisting procedures ontheobligating offundsandonthe year-end validity examination exercise ofoutstanding obligations bethoroughly reviewed assoonaspossible. 23.TheAdministration agreedthatUNDPobligation practices relating totravel haveresulted inobligating amounts inexcessoftherequirements. Corrective measures willbetakenuponcompletion ofanoverall reviewofexisting policies andprocedures. Temporary assistance 24.Ourreviewoftemporary assistance during1984revealed several snortcomings anddeficiencies asfollows: (a)Insome140cases,temporary services wereprovided through intermediary specialized agencies forperiods ranging fromonedaytoseveral weeksinorderto perform dutiesattheGeneral Service level. Thereare,however, nowritten individual agreements withthesespecialized agencies onthespecific commitments ofthecontractor, whicharenecessary toensurethattheservices areperformed in accordance ~iththerelevant UnitedNations rules, • -20-I ;of inits ~joint lres to ?F lon lon tothe in L1idated 36and rhad ngto reflect e he hly avel ve cies lediary :derto I ;ments lrmedin(b)Almosthalfoftherequests fortemporary assistance weresubmitted to theDivision ofPersonnel aftertheservices commenced orevenaftercompletion of theassignmentJ (c)Mostrequests fortemporary assistance donotcontain sufficient justification fortheservices required andapproving officials seemunableto assessaccurately theactualneedsoftheindividual operational units.' 25.Werecalled thatemployment ofstaffwithout propercontractual arrangements canbedetrimental totheinterests oftheorganization andwerecommend thatthe Division ofpersonnel shouldassumeaclosemonitoring roleinthetemporary assistance process. 26.TheAdministration statedthattemporary assistance procedures forUNDPare currently beingreviewed andappropriate updated guidelines willbeformulated. Procurement system Officeforprojects Execution procurement Submission ofrequisitions tothePurchasing unitoftheOfficeforProjects Execution 27.Ourreviewrevealed thatalmostallfourth-quarter purchase orders, representing morethanonethird($6,700,000) ofthetotalvalueofequipment ordered in1984,werestillawaiting shipment asat31December 1984.Obviously, thelatearrival ofsuchquantities ofordered goodsmustadversely affectthe progress andtimelycompletion ofprojects inthefield. 28.Wenotedthatthereasons fortheunsatisfactory situation asoutlined above mustbesoughtprimarily inaninadequate planning andco-ordination atthestage ofthepreparatory project formulation andelaboration ofdetailed workplansand operational schedules aswellasinthelatesubmission andpoorformulation of requisition formsbytheproject management officer. 29.Weobserved thattherequired detailed listsofequipment inputsareoften missing intheproject document filessubmitted totheOfficeforprojects Execution andthattheOfficeProcurement Unitonlyoccasionally receives copiesof current project budgets orotherrelevant documentation regarding UNDPprojects. Likewise~ incomplete orinadequate specifications onrequisitions transmitted to theOfficeaswellasthecommon, inappropriate useof"Rush"and"ASAP"as requisition targetdateoftenhindertheprocurement process forproject equipment andsupplies. 30.Ingeneral,itisour0p1n10n thatsomemisunderstanding occurring between the
analysis: The text appears to be a report on the management and administration of a development organization, specifically the United Nations Development Programme (UNDP). It highlights issues related to budgeting, obligations, temporary assistance, and procurement practices. The text does not seem to be focused on a specific sector or industry, but rather on the organizational and administrative aspects of the UNDP.