reporting by Governments to assess finally the outstanding balance of advances to Governments. We also refer to paragraph 60. 65. Executing agencies were requested to submit information indicating, project-by-project, local currency l xpendituro charged to Government Carh-COUBterp#Irt. contributions. The information received war reconciled to the 1988 financial rtatoments. We have reviowod the reconciliation and are satisfied with the supporting documentation. Therefore, the qualification on the 1988 financial statements relating to the subject matter is withdrawn. -2f- 66. Our review of exchange rates used to convert foreign currency investments to United States dollars at year-end revealed that the rates used, although being the offiaial United Nations ratea, differ somewhat from rates used by financial institutions. In accordanoe with generally accepted accounting principles, the proper year-end exchange rates as of the last trading day in such aurrencies should be adopted. The non-oompliance with generally aooepted aaoounting principles results in foreign exchange gains of $US 19.2 million to be reoogniaed in 1990, although relating to 1989. UNDP did disclose the differenoe in valuation of non-United States dollar investment holdings resulting from differences between the United Nations operational rates of exchange and actual market rates in effect on 31 December 1989 (note 1 (c) to the financial statements). 67. We reaogniaed during the review of the accrued interest calculation that the listing used for the calculations was not finally reconciled, which resulted in the faot that, in some cases, the amount of the investment, as well as the interest rate, was wrongly entered. This occurred because the listing of investments was corrected after year-end, after certain incorrect entries that had been made were revealed. However, the accrued interest listing was not rerun based on the corrected data, It should be clearly established that all electronic data-processing listings used are based on the same source data and that, in case 
**Analysis**
The text appears to be a report on the financial statements of a United Nations Development Programme (UNDP) project, discussing the reconciliation of advances to governments, foreign currency investments, and accrued interest calculations. The language used is technical and focused on accounting and financial matters, suggesting that the report is not related to a specific sector like agriculture or health. Instead, it seems to be a report on the management of financial resources and investments.

**Category**
International trade, Industry