text: 1. As required by General Assembly resolution 74 (I) of 7 December 1948 and artiaLe ST11 of the Financial Regulations of the United Nations Development Programme (UWDP), the Board of Auditors has audited the accounts of UNDP for the year ended 31 December 1969. 2. The examination was made in aaaordanoe with article XII of the Finanoial Regulations of the United Nations and the annex thereto and with the common auditing standards adopted by the Panel of External Auditors of the United Nations, the specialised agenoies and the International Atomic Energy Agenoy. The examination was carried out at UNDP headquarters in New York and at field offices in Jamaica, Malaysia and Pakistan. 3, The Board of Auditors continued its normal practice of reporting the results of specifia audits in the field and at headquarters and of issuing management letters containing detailed audit observations to the Administration. This practice onoe again helped in maintaining a continuous dialogue with the Administration. Pursuant to regulation 12.9, the Board engaged the services of a commercial public audit firm for specific assignments. 4. The following sections deal with matters which, in the opinion of the Board, should be brought to the attention of tbe General Assembly. We have discussed all our observations with the Administration and, where appropriate, its views have been reflected in the present report. 5. The report is divided into two parts covering the audit of financial statements ana management issues, respectively. 6. We recommend that the following corrective action, pre6ented in order of priority, be takent (a) Further efforts are needed to obtain audited statements of U’NDP expenditure incurred by executing agencies in time for the ireuance of the audit opinion on the financial statements of UNDP (see paras. 56-60)~ (b) Guideline8 to ensure correct delineation between programme and operating 
analysis: The text appears to be a report on the audit of the United Nations Development Programme (UNDP) for the year 1969. The language used is formal and technical, suggesting that the report is intended for a specialized audience. The content focuses on the financial statements and management issues of UNDP, with recommendations for corrective action. Given the context of the report, it is likely that the category is related to international development or aid.