text: and overall effiaierA,y of marlagomeat are aoncornerr ‘, needs to be taken into consideration before now funds are established (pares. 320-123). 31. A better saale of effiaiency in the management of trust funds aould be reached by co-ordinnting transactions of cash and investments on a day-by-day basis (pares, 124-127). 32. l’t was found that the balances of the major trust funds reviewed revea1ed.a sustained, partly high, liquidity (pare, 128). 33. At the end of 1989, a number of sub-trust funds ware still in defiait, reeultiag from the feat that some donors were not meeting their oommitmeata (parae. 129-132). 34, Sub-trust funds without income and expenditure were not closed as coon a8 possible (pares, 133-136). 35, More detailed and clearer instructions need to be issued to keep all UNDP p8rSOnJml aware of their personal responsibility and financial liability (pares. 137-143). 36. There was not always evidence in the cases of write-offs reviewed that the financial liability of a staff member had been SCrutiniz8d 8s stipulated in financial rule 114.15 (b) (pares. 144-147). 37. The aepeot of general deterrence was not given sufficient consideration in cases of fraud to create an environment that is adverse to the perpetration of frauds (paras. 148-152). 38 ,, The functional title system with more than 1,300 functional titles is overinflated and needs to be reviewed in order to match titles and grades (paras. 153-157). 39. In several aase8 job classifications have not bean updated or not b88a drawn up at all (paras. 158-160). 40. Personnel appointment procedures for both internationally recruited and locally recruited Staff are cumbersome (paras. 161-163). 41. There ir no adequate contractual device at hand to engage the services of conttactotr for a limited amount of time and without a career perspective. An up-to-date strategy for temporary employm6ot ir deemed necerrary (paras. 164-174). 
analysis: The text appears to be a report on the management and administration of a trust fund, discussing issues such as efficiency, financial liability, job classifications, and personnel appointment procedures. The language used is formal and technical, suggesting a focus on organizational or bureaucratic matters. The text does not seem to be related to specific sectors like healthcare, education, or agriculture, but rather deals with general management and administrative issues.