text: the measures initiated to bring the General Administration Manual in line with the Financial Rules of UNDP as a first step and a prerequisite. to achieve a higher degree of regularity and competition in procurement activities. The practical repercussions of the amendments will have to be closely observed by the Administration. Our recommendation concerning more practical advice as to how to enhance efficiency in procurement has not yet been incorporated into the draft guidelines. -52- Cases of fraud and presumptive fraud in 1989 196. The Board was informed of nine cases of fraud in 1989. In four cases, there is no indication that a UNDP staff member was involved. In most cases, the loss incurred by UNDP was small or could be recovered by way of salary deductions or refunds from banks. In some cases the recovery is still pending. As for the general aspects of fraud cases, we refer to paragraphs 148 to 152 above. Comments on matters dealt with in the previous year's report 197. Those changes introduced in 1989 which comply with recommendations contained in the previous year's report have been reported in the appropriate heading in the present report, where considered necessary. Acknowledaement 198. The Board of Auditors wishes to express its appreciation for the co-operation and assistance extended by the Administrator of the United Nations Development Programmr;, his officers and members of their staff. (Signed) 0. T. PREMPEH Auditor-General of Ghana (Sicned) Eufemio C. DOMINGO Chairman of the Commission on Audit of the Philippines (Signed) Heinz Giinter ZAVELBERG President of the Federal Court of Audit of the Federal Republic of Germany -53- III. AUDIT OPINION I We have examined the following appended financial statements, numbered I td ; XXVII, properly identified, and the relevant schedules of the United Nations I Development Programme for the financial period ended 31 December 1989. Our / 
analysis: The text appears to be a report on the financial activities and audit findings of the United Nations Development Programme (UNDP) for the year 1989. It discusses the implementation of the General Administration Manual, cases of fraud, and the financial statements of the organization. The report is formal and technical in nature, suggesting that it may be related to the administration and management of the UNDP's financial resources.