21, B There is a reasonable probability that a liability of $US 1.226 million exists, whiab is not set out in statement II (psrae. 96 and 97). 22. As reaommended by the Board, the contingent liability resulting from termination benefits to be paid to staff members in future year8 is diecloeed in the note8 to the finanaial atatemente (pars, 90). 23. The aacounta receivable end deferred ahargea of the United Nations Capital Development Fund showed considerable uncleared amounts (para. 102). 24, The inareaae in programme delivery slowed down to +6.6 per cent a8 against +10.7 per cent in 1900) agency support aouts road by 2.4 per cent an compared to 23.2 per cent in 1988. The ratio of operating aosts to total expenditure remained at almost the same level as in 1908 (para. 103). 25. An improvement in budgetary discipline hao born noted in parts, but further efforts are deemed necessary in otbera (parae. 104-106). 26. Two-year projeot budgeting is not yet practised sufficiently on a trial baair to decide on the permanent implementation of thir concept (paraa. 109-113). 27. Coata for temporary personnel replacing personnel on l atabliahed, but vacant porta are charged to the budgot line for l atablirhed porta. Thus, more reaourcea are rllocatod to tamporay l rafatanco than allowed for in tbo approved budgot (prrar. 114-116). 28. Several rocomnendationa had to be mado on how to ameld the UMDP guidelinea on aaah and inveatment management 60 aa to limit l xchxnge transactions and improve efficiency in nunagomont (para. 117). 29. The average maturity of fnveatmenta reema rather abort and ahould be rrconaidered (parer. 115 and 119). -21- 30. Tho numbor of truat funds and sub-trust funds increased to’a total of 113 at the end of 1969. The impact of that increase, aa far a8 administrative work-load 
**Analysis**
The text appears to be a report on the financial and administrative performance of an organization, likely a United Nations agency. It discusses various aspects such as budgetary discipline, financial management, and organizational efficiency. The report highlights some challenges and areas for improvement, but does not provide specific information on economic development, natural resources, or environmental issues. The text also does not mention health, education, or humanitarian aid, but does touch on administrative and financial management aspects, which are relevant to employment and organizational efficiency.

**Category**
Employment, International relations