text: guidelines, which loaves considerable room for discretion and interpretation. In particular, regarding the category “Project implementation unit” of project-funded posts, such a post is considared sufficiently justified when the staff member is dedicated to the implementation of a single project or a cluster of projects in contrast to “more general” programme managoment. To draw a clear line between more or lees general management should be difficult in itself, but it becomes virtually impossible in cases where the project itself is designed on such a general level that it does not stand out against +'more general” programme management. Some cases in point are projects such as *‘Technical support for intercountry programming” (RAS/85/006), ‘To-ordination of international agricultural research” (GLO/S7/009) or “Seminar on project management and UNDP procedures for international organisations in Africa” (RAF/SS/039). With regard to the category entitled “Technical support, services”, the gilidelines only specify that “special justification” would be required for locating such a post at headquarters without giving a clearer picture as to what might be considered an adequate justification in this respect. Therefore, in our view, the guidelines in their current wording will not provide the means to stop any further increase in the number of project-funded posts at headquarters and, more importantly, to draw a clear line between project and operating expenditure. Accordingly, an attempt should be made to specify them further, i.e., by introducing examples, If such a revision does not lead to more clarity, project-funded posts at headquarters should only be established following consideration and a decision taken by the Governing Council that relates not only to the project as a whole, but also to specific posts. Sharing our concern, the Administration will review and appropriately amend the current guidelines. ADDortioment of Droafme ewnditure to cost-~~ 
analysis: The text appears to be discussing administrative guidelines and procedures for project management within an international organization, specifically mentioning UNDP and international agricultural research. The language used is formal and technical, suggesting a focus on organizational management and development. The content also touches on the distinction between project and operating expenditure, which implies a connection to financial management.