text: their personal responsibility and accountability and emphasized that this issue was highlighted in various training courses given by the Divisions of Finance and Personnel, in particular those provided to certifying officers. In addition, the Administration would issue a circular in this regard. However, it was believed that more detailed instructions could not be provided since it was not possible to define, or give examples of, negligence covering all cases. 143, The Board is of the opinion that it is important to address not only certifying officers, but all staff members, and to illustrate the practical demands and repercussions of financial rule 103.2 in a clearer manner. Simply to repeat this provision in another circular is not deemed sufficient. In this respect, it has to be pointed out that it would certainly be neither necessary nor feasible to cover all conceivable cases of negligence or personal liability in general by giving examples, but that it should be outlined more plainly what circumstances would constitute a case of personal liability. personal liability in cases of write-off 144. In order to assess the adequacy and efficacy of the provisions enacted by the Administration we reviewed the cases of write-offs (cash and receivables) for the last two years. We found that in none of the 27 cases recorded in 1988 and 1989 was a UNDP official held personally responsible. Moreover, the documentation supporting the requests for the authorisation to write-off did not even indicate in any of the cases reviewed that personal responsibility had been considered during the investigation, as stipulated by financial rule 114.15 (b), although it was intimated in many cases that the losses might be the result of negligence. 145. We are of the opinion that the matter of personal responsibility of staff 
analysis: The text appears to be discussing the financial management and accountability of staff within an organization, specifically the United Nations Development Programme (UNDP). It highlights the importance of personal responsibility and accountability in financial decision-making, and notes that there is a lack of clear guidance on what constitutes personal liability in cases of write-offs. The text also reviews cases of write-offs to assess the adequacy of existing provisions.