did not allow the expression of an unqualified opinion (para. 60). 11. The outstanding balance of advances to Governments could not finally be assessed, although substantial improvement has been noted on the return of the Governmenta’ disbursement reports as of year-end 1909 (paras. 61-64). 12. The qualification on the 1980 financial statements relating to cash-counterpart contributions is withdrawn for the 1989 statements (para. 6s). 13. Using year-end exchange rator in compliance with generally accepted accounting principles, a foreign exchange gain of SUS 19.2 million, as shown in noto 1 (c) to the financial statements, would have to be recorded aa 1989 income (para. 66). 14. The accrued interert listing was not reconciled to the fnvertment listing for correct source data (paras. 67 and 68). 15. Bank confirmations were not reconciled to the general ledger to document and adjusted for differences (paras. 69-70). -2o- 16. Aaaruod interest on bonds is aelaulated manually, since the eleOtrOni0 data-proaeseing system does not support the method of aalaulatiag interest on these bonds (paras, 71 and 72). 17. Agenaies’ status-of-funds reports were not promptly reaonailed to the UIDP operating fund statements in all aaaea (paraa, 73 and 74). 16. The balsnae of aertain projeate where funds had been advanaed to Governments had not ahanged during the year 1969. Those aaaounte have to be examined more closely to seek, if neaeaaary, missing information or documentation fran Governments, and to enable an aaaounting on a more timely batlis (pares, 75 and 76). 19. Suspense aaaounta,were not reviewed and cleared of old outstanding balances on a timely basis (pares. 77 and 78). 20. The criteria for reporting unliquidated obligations with respect to both administrative and progreinme expenditure need to be reviewed. In addition, such policies deviate from generally accepted accounting principles in the aaae of equipment and sub-aontraat expenditure (paras. 85-95). ..’ 
**Analysis**
The text appears to be discussing financial statements and accounting practices, specifically highlighting areas of improvement and non-compliance with generally accepted accounting principles. The language used is technical and focused on financial concepts, suggesting that the text is related to a specific organization or entity that is responsible for managing funds and resources. Given the context, it is likely that the text is related to a government or public institution.

**Category**
Finance, Public Administration