text: UNDPbytheagencies' external auditors. Comments onmatters dealtwithinthe1983report 79.TheAdministration haseitherprovided asatisfactory explanation ortaken appropriate actiononthematters raisedintheBoard's reportonthe1993 accounts. 11 80.Asregardscertain national currencies, theirtotalvalue,whichstoodin1983 at$34.9million, decreased slightly to$33.9millionattheendof1984. Asin previous years,thisreduction was,however, duetoanincrease intheexchange rateofthedollar, although inthosenational currencies theamountincreased by anequivalent of$1.3million. ~owledgement 81.TheBoardofAuditors wishestoexpressitsappreciation fortheco-operation andassistance extended bytheAdministrator oftheUnitedNations Development Programme, hisofficers andmembers oftheirstaff. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY• SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines .. -28-a a t u w ( ( t t i A w a A e 1 s t a r k a i\.:."I.,... rc·./Casesoffraud 77.TheBoardhasbeeninformed ofeightcasesoffraudinvolving certainstaff members infieldoffices. Fiveofthesecasesconcerned thesubmission offalse claimsormisappropriations ofUNDPproperty without anyfinancial implication to theorganization, whilefortheother ~hreecasesthetotalamountof misappropriations (approximately $3,685) hasbeenfullyrecovered fromthestaff members' entitlements. Agencystatements 78.Thefinancial statements ofUNDPinclude amounts reportad bytheparticipating andexecuting agenci~s. TheBoardofAuditors, asinprioryearsandin consideration ofarticle XVIIoftheFinancial Regulations ofUNDP,hasnot audited thesebalances and,asinthepast,willrelyuponcertificates provided to UNDPbytheagencies' external auditors. Comments onmatters dealtwithinthe1983report 79.TheAdministration haseitherprovided asatisfactory explanation ortaken appropriate actiononthematters raisedintheBoard's reportonthe1993 accounts. 11 80.Asregardscertain national currencies, theirtotalvalue,whichstoodin1983 at$34.9million, decreased slightly to$33.9millionattheendof1984. Asin previous years,thisreduction was,however, duetoanincrease intheexchange rateofthedollar, although inthosenational currencies theamountincreased by anequivalent of$1.3million. ~owledgement 81.TheBoardofAuditors wishestoexpressitsappreciation fortheco-operation andassistance extended bytheAdministrator oftheunitedNations Development Programme, hisofficers andmembers oftheirstaff. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY• SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUICO, Jr. Chairman, Commission onAudit, thePhilippines .. -28-a a t u w ( ( t t i A w a A e 1 s t a r k a i\.:."I.,... rc·./ing to 983 ''1 .on ,Jr.Ill.OBSERVATIONS OFTHEADMINISTRATOR OFUNDPONTHECOMMENTS ANDRECOMMENDATIONS OFTHEBOARDOFAUDITORS Introduction 1.ThereportoftheBoardofAuditors isreproduced insection IIabove. The observations oftheAdministrator onthepointsraisedbytheauditors aregivenin thefollowing paragraphs andareintended tosupplement theviewsofthe Administration, asalready contained intheauditors' report, byprovidin9 further information orclarification wherethisappears appropriate. Forconvenience, the relevant paragraph numbers ofthereportoftheBoardofAuditors areshown alongside theheadings oftheAdministrator's observations. Thefinancial situation ofUNDP(audit,paras.15-20) 2.Abriefsummary ofthefinancial situation ofUNDPisgivenin paragraphs 15-17ofthereportoftheBoardofAuditors andadetailed analysis of thefinancial situation ofUNDPasat31December 1984,including aforecast of
analysis: The text appears to be a report on the financial situation of the United Nations Development Programme (UNDP) and its administration. It discusses the audit findings, comments on matters, and provides an overview of the financial situation of the organization. The report does not seem to be directly related to any specific sector, such as agriculture or industry, but rather focuses on the overall financial management and governance of the organization.