9.Ourexamination further revealed thatUNDPinstructions inrespect ofthe standardization ofequipment onthebasisofrecommendations intheInter-Agency Procurement Services Unitbulletins arenotalwaysadhered tobytheOfficefor Projects Execution. Moreover, thefeasibility ofadherence bytheOfficeto headquarters' guidelines forcompetitive bidding onthebasisofequitable geographical distripution ishighlyquestionable. 10.Weobserved thattheOffice's emergency procurement procedure forproprietary vehicle spareparts;aswellasthecontractor selection procedure forthe ...·.to·.-18- JII.REPORT OFTHEBOARDOFAUDITORS Introduction 1.Asrequired byGeneral Assembly resolution 74(I)of7December 1946and article XVIIoftheFinancial Regulations oftheUnitedNations Development Programme (UNDP), theBoardofAuditors hasaudited theaccounts ofUNDPforthe yearended31December 1984. 2.Theexamination wasmadeinaccordance witharticle XIIoftheFinancial Regulations oftheUnitedNations andtheannexthereto andwiththecommon auditing standards adopted bythePanelofExternal Auditors oftheUnitedNations, thespecialized agencies andtheInternational AtomicEnergyAgency. The examination wascarried' outatUNDPheadquarters inNewYorkandatfieldoffices inArgentina, Burundi, India,Nepal, RwandaandTrinidad andTObago. 3.Duringtheyearunderreview, theBoardofAuditors continued itsnormal practice ofreporting theresults ofspecific auditsandissuing management letters containing detailed auditobservations totheAdministration. Thispractice once againhelpedinmaintaining acontinuous dialogue withtheAdministration. 4.Thefollowing sections dealwiththematters that,intheopinion ofthe Board,shouldbedrawntotheattention oftheGeneral Assembly. Wehavediscussed allourobservations withtheAdministration and,whereappropriate, itsviewshave beenreflected inthisreport. Summary offindings 5.WenotedthattheUNDPrevenue reserve againconsiderably increased in1984 whileindicative planning figure (IPF)expenditures continued todecrease andjust asin1983fellshortbysome$63million oftheplanned programme delivery targets. 6.Ourauditalsorevealed adistinct tendency toover-obligate funds,especially inrespect oftravelexpenditure. 7.Areviewoftemporary assistance disclosed employment without proper contractual arrangements andinsufficient justification ofthesubmitted requests forassistance. 8.Asregards theprocurement procedures attheOfficeforProjects Execution, we notedlatesubmission andinadequate formulation ofpurchase requisitions by project management officers, aswellasalackofoperational co-ordination between theprogramming sections andthepurchasing unit. 9.Ourexamination further revealed thatUNDPinstructions inrespect ofthe standardization ofequipment onthebasisofrecommendations intheInter-Agency Procurement Services Unitbulletins arenotalwaysadhered tobytheOfficefor Projects Execution. Moreover, thefeasibility ofadherence bytheOfficeto headquarters' guidelines forcompetitive bidding onthebasisofequitable geographical distripution ishighlyquestionable. 10.Weobserved thattheOffice's emergency procurement procedure forproprietary vehicle spareparts;aswellasthecontractor selection procedure forthe ...·.to·.-18- Jns, s ers 'e :sed lave 1St lets. Illy :s ,we ~ryprocurement ofofficesupplies atUNDPheadquarters, arenotfullyconsistent with UNDPestablished rulesandprocedures ontheawarding ofcontracts. 11.Ourauditdisclosed that,duetoprocedural constraints, theexecution of decisions onthefinancial assessment ofstaffforlossesofordamagetoUNDP property maytakeconsiderable timeandthuscouldleadtotheunco11ectibi1ity of amounts due. 12.Ourauditinthefieldrevealed thatequipment ofcompleted projects regularly remains infieldofficecustody forperiods inexcessof12monthsandthatthese itemsaswellasproperty itemsonloanarenotalwaysrecorded properly inthe fieldofficeyear-end inventory reports. 13.Ourinquiry further revealed thatevenunderthenewrepayment procedure for housing construction loanagreements withGovernments, problems maystillarise, especially inrespect ofthetitleandownership ofrentalincome, thefixingof thelevelofrentsandthetermaofloanreimbursement. 14.Asregards theconstruction ofnewUnitedNations commonpremises ina
**Analysis**
The text appears to be a report on the auditing of the United Nations Development Programme (UNDP) for the year 1984. It discusses various issues related to the program's financial management, procurement procedures, and project execution. The report highlights concerns about non-adherence to guidelines, lack of transparency, and potential inefficiencies in the program's operations. Given the focus on financial management and program execution, it seems likely that the report is related to the UNDP's development activities rather than humanitarian aid or relief.

**Category**
Economic development, Industry