expenditure should be ieeued and l xieting guideline6 being pertinent revised (see parar. 47-53)1 (c) More detailed end clearer inrtructione rhould be ireued to keep all UEDP personnel aware of their personal responsibility and financial liability (see parar. 137-143)r (d) The erpect of general deterrence in the prevention of fraud l houId be given more conrideration (see parar. 148-152); -19- (e) Before the establishment of new trust funds or sub-trust funds, the impaat on the adminfistrative work-load and efficiency of maaagement should be taken into account (see paras. 120-123)) (f) Au up-to-date strategy for temporary employment needs to be developed (seo paras. 164-166 and 169-174)) (g) Two-year project budgeting should be practised by a more representative proportion of field offices and exeauting agencies and more positive results should be obtained before implempntation of this concept is considered (see pares, 109-113)) (h) The accounting policy regarding the recording of unliquidated obligations at year-end by executing agencies, as well as by headquarters units, should be clarified in order to remove the uncertainty in reported expenditure outlined in the present report (see paras. 85-95). aummarv of findinga ‘.b. 7, guidelines to ensure correat delineation between programme and operating expenditure have not yet been issued, existing guidelines being pertinent need further revision (paras. 47-53). 8. Efforts to ensure better documentation and to justify exceptions to the stated policy of cost-sharing apportionment have so far been initiated on a trial basis for a limited number of field offices only (paras. 54-57). 9, Improvements were noted in 1989 with respect to the timely audit of programme expenditure reported by executing agencies. However, the proportion of unaudited programme expenditure to total programme expenditure remains too high to authorise the expression of an unqualified audit opinion (paras, 56-60). 10, The return on audit confirmations of Government-executed programme expenditure 
**Analysis**
The text appears to be discussing financial management and accounting practices within an organization, specifically in the context of budgeting, auditing, and cost-sharing. The language used is formal and technical, suggesting a professional or bureaucratic setting. The topics covered, such as trust funds, unliquidated obligations, and audit confirmations, also imply a focus on financial administration rather than a specific sector or field.

**Category**
Finance, Administration