examination included a general review of the accounting procedures and such tests ! of the accounting records and other supporting evidence as we considered necessary / in the circumstances, except as explained in paragraphs 59 and 60 of our report. g / In our opinion, except for programme expenditure and programme support costs I expenditure, which are not supported by adequate audit evidence, the financial / statements present fairly the financial position of the organization as at the end of the period and the results of its operations for the period then ended. / / The financial statements were prepared in accordance with the stated I accounting policies, which were applied on a basis consistent with that of the / 1 preceding financial period. AS described in paragraph 96 in our report, stated accounting policies differ in some respects from generally accepted accounting principles. Transactions were in accordance with the Financial Regulations and legislative authority. (Signed) 0. T. PREMPEH Auditor-General of Ghana (Sisned) Eufemio C. DOMINGO Chairman of the Commission on Audit of the Philippines (Sisned) Heinz Giinter ZAVELBRRG President of the Federal Court of Audit of the Federal Republic of Germany 20 June 1990 -54- IV. CERTIFICATION OF THE FINANCIAL STATEMENTS 27 April 1990 I certify that, to the best of my knowledge, information and belief, all material transactions have been properly charged in the accounting records and are properly reflected in the appended financial statements, numbered I to XXVII, and supporting schedules, numbered 1 to 19. . Y (Sianed) Bruce C. HILLIS Officer-in-Charge Division of Finance. United Nations Development Programme -55- v. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 1989 -57- 936 138 753 5 096 060 931 042 693 15 915 109 115 058 153 12 681 147 1 074 697 102 3 860 327 1 070 836 775 
**Analysis**
The text appears to be a report from an audit of a financial statement, which suggests that it is related to financial management and governance. The involvement of international organizations and countries' audit authorities further supports this hypothesis. The report does not provide specific details about the activities or sectors of the organization being audited, but the focus on financial statements and accounting procedures suggests that it may be related to a broader organization or government entity.

**Category**
Economic development, International trade