previous years. However, the following changes have been made: (a) In line with recommendations made by the Board of Auditors, the statements and schedules relating to UNDP have been grouped together snd shown separately from the statements and schedulea for the trust funds administered by URDP. Statements I to V and schedules 1 to 13, relating to URDP accounts, are followed by statements VI to XXVII and Schedules 14 to 19, relating to trust funds administered by UNDP, Notes relating to all the financial statements complete the presentationr (b) In statement I, progrsrnme expenditure and programme support costs, hiuaing adjustments to prior years , are reflected in total ma referenced to schedule 5, which provides a detailed analysis) (c) In statement II, investments of the Reserve for Field Accommodation are reflected in total snd referenced to schedule 111 (a) In accordance with the modified URDP biennial budget format approved by the Governing Council at its thirty-sixth sesrion in June 1989, the presentation of URDP programo support activities in schedule 6 has been rovisod. 81 In addition, 11 V of the Economic- plo, (E/1981/6l/Rev.l), decision 81/28. 21 u., 1985.._- No. Lf (E/1985/32), decision 85138. 21 U&, L969. &@phmmt No. I2 (E/1989/32), decision 89158. -f- the expenditures for the United Nations Volunteer progrsmme are now refloated as UNDP programme support costs in statement I and sohedule 5. Comparative balances for 1988 have been restatetl in statements I and Vt (e) Schedule 9, entitled Yitatus of bilateral and other resouroaa reaeived under management sarviae agraementsn has been expanded to reflect management service agreements executed by other agencies) (f) Statement XXV, entitled “Other trust funds established by the Administrator”, inoludes trust funds established by the Administrator in 1989, which are sununarizad in paragraph 64 of the present repOrL t of and 6xoendlw for the vear 
**Analysis**
The text appears to be a financial report, likely from the United Nations Development Programme (UNDP), discussing changes to the financial statements and schedules for the year. The changes are mainly related to the grouping of statements and schedules, adjustments to prior years, and the inclusion of new trust funds. The report does not mention specific sectors or industries, but rather focuses on the management and administration of funds.

**Category**
International development, Humanitarian aid and relief