text: members needs to be more closely examined in the future to encourage their compliance with rules and instructions as well as diligence in the fulfilment of their duties. In this respect, it would seem helpful if instructions, as mentioned above, could be issued to keep staff members aware of the provisions of the Financial Rules. 146. The Administration maintained that each item written off by UNDP was cerofully reviewed for a determination of personal responsibility. In future, a specific notation would be included in the files to document that this question had been investigated. 147. We take note of the Administration’s statement that personal accountability had been reviewed in each case of write-off. Since this cannot be verified for the cases in the past, we would appreciate appropriate documentation in the future that would also reveal the reascns for refraining from claiming for compensation. -43- Action in cases of fraud 148. Apart from the write-offs , we reviewed the cases of fraud or presumptive fraud that were reported betwean 1984 and 1989. A total of 83 cases were recorded and the amount of money involved totalled almost $US 1.1 million. Since recovery action is still pending in several (16) casas (among them one case involving $US 368,000), the loss to UNDP can only be estimated. It may be anywhere between $US 40,000 and almost $US 500,000. In 56 cases, there were either no financial implications, or the funds could be recovered fully by UNDP. Full or partial write-offs took place only in a few (11) cases. 149. As for disciplinary or similar action (such as issuing a written reprimand), it is to be noted that active UNDP staff members were involved in only 68 of the incidents reported. In 46 cases some action was taken, whereas in 22 cases, a 
analysis: This text appears to be related to the management and accountability of financial resources within an organization, specifically the United Nations Development Programme (UNDP). The discussion revolves around the review of write-offs, fraud cases, and the need for documentation and accountability measures to ensure compliance with rules and instructions.