text: years, weinquired onthereasons forthefurther reduction inprogramme exp~nditure during1984anditsrepercussions ontheplanning fortheremaining periodofthethirdprogramming cycle. 19.TheAdministration explained that,muchasin1983,several factors contributed tothecontinuing decline ofprogramme expenditures in1984Jsuchas theenhanced strengthening oftheUnitedStatesdollarandthecautious development planning byresident representatives, executing agencies andrecipient Governments inthefaceofcontinuing uncertainty overtheavailability ofresources. Moreover, unfavourable conditions fortheprogramming anddelivery ofUNDP-assisted -19- ~'.',':i\ I·~---- projects existed during1984inasignificant numberofcountries asaresultof severedifficulties caused bynaturaldisasters, civildisorders orother security-related problems. 20.TheAdministration isnevertheless concerned abouttheoverall reduction in programme expenditures duringrecentyearsaswellastheability ofUNDPandits partners toforecast expenditure andplanresource utilization accurately. Ajoint studywiththeagencies hastherefore beeninitiated ontheoperational measures thatcanbetakentoimprove programme delivery in1985andfutureyearsand additionally stepswillbetakeninco-operation withrecipient GOvernments to achieve abetterrateofproject approvals andimplementation. Meanwhile, IPF expenditure estimates for1985and1986havebeenrevised bytheAdministration basedonmorerealistic delivery targets, which,whilerepresenting areduction fromtheearlier estimates, shouldprovide abetterbasisforthetransition tothe fourthprogramming cycle. Budgetary control unliquidated obligations 21.Ourauditrevealed amarkedtendency toover-obligate budgetary funds,in particular inrespect oftravel, whichformsasubstantial partofUNDP administrative expenditure. ASaresult, duringtheperiod1981-1983, unliquidated obligations inamounts ranging from$2.2million to$3.2million orbetween 36and 38percentofthetotalofobligations carried forward tothefollowing yearhad tobecancelled eachyearasuncalled for. 22.Sincethelarge-scale cancellation ofuncalled-for obligations pertaining to previous yearsalsoimplies thatthefinancial statements donotaccurately reflect theactualfinancial position oftheorganization attheendofeachyear,we recommended thattheexisting procedures ontheobligating offundsandonthe year-end validity examination exercise ofoutstanding obligations bethoroughly reviewed assoonaspossible. 23.TheAdministration agreedthatUNDPobligation practices relating totravel haveresulted inobligating amounts inexcessoftherequirements. Corrective measures willbetakenuponcompletion ofanoverall reviewofexisting policies andprocedures. Temporary assistance 24.Ourreviewoftemporary assistance during1984revealed several snortcomings anddeficiencies asfollows: (a)Insome140cases,temporary services wereprovided through intermediary specialized agencies forperiods ranging fromonedaytoseveral weeksinorderto perform dutiesattheGeneral Service level. Thereare,however, nowritten individual agreements withthesespecialized agencies onthespecific commitments ofthecontractor, whicharenecessary toensurethattheservices areperformed in accordance ~iththerelevant UnitedNations rules, • -20-·~---- projects existed during1984inasignificant numberofcountries asaresultof severedifficulties caused bynaturaldisasters, civildisorders orother security-related problems. 20.TheAdministration isnevertheless concerned abouttheoverall reduction in programme expenditures duringrecentyearsaswellastheability ofUNDPandits partners toforecast expenditure andplanresource utilization accurately. Ajoint studywiththeagencies hastherefore beeninitiated ontheoperational measures thatcanbetakentoimprove programme delivery in1985andfutureyearsand additionally stepswillbetakeninco-operation withrecipient GOvernments to achieve abetterrateofproject approvals andimplementation. Meanwhile, IPF expenditure estimates for1985and1986havebeenrevised bytheAdministration basedonmorerealistic delivery targets, which,whilerepresenting areduction fromtheearlier estimates, shouldprovide abetterbasisforthetransition tothe fourthprogramming cycle. Budgetary control
analysis: The text appears to be discussing the financial and administrative aspects of the United Nations Development Programme (UNDP), including budgetary issues, programme expenditures, and temporary assistance. It seems to be focused on the internal management and planning of the organization, rather than specific development projects or activities in a particular sector.