42. Financial completion of projoctr needr to be rpeedod up (parar. 175-177). 43. In a considereble number of the CaseS reviewed, the reporting and evaluation requirements were not adhered to and a more conrirtent approach to project monitoring is needed (paras. 178-181). 44. The guidelinor on project reporting and evaluation have to be simplified and streamlined (paras. 182-185). -22- 45. A long-term electronic data-proaessing strategy has not yet been developed (pares. 166-190). 46. The administrative instruations on proaurement are not in line with the finanoial rules and amendments to the guidelines are deemed neaessary to enhance regularity and oompetition in procurement activities (paras. 191-195). delineation betwee urogrme. aroar~unnorf and 47. According to statement I, a distinction has to be made between three elements: programme expenditure, programme support aosts accruing to exeauting agenoies, and UNDP biennial budget expenditure. The final aategory of expenditure consists of administrative and programme support costs inourred by UNDP and is being referred to as operating costs in the present report, 40. The Board is cognizant of the fact that correct delineation between those three categories of expenditure is bound to be difficult. Nevertheless, to avoid misclassification of expenditure to the extent feasible, the dividing line between them should be drawn with the utmost diligence. Therefore, instructions are called for that would provide adequate guidance on all crucial issues of delineation, programme Loaistical Suunort Proieats 49. Aaaording to aommitments made in previous years in response to audit observations, as well as in document DP/1990/76 of 31 January 1990 (p. 4), which was submitted to the Governing Council, the current guidelines for Programme Logistical Support Projects were supposed to have been revised. So far, the 1984 guidelines for them have only been revised once (in 19SS), but the amendments were 
**Analysis**
The text appears to be discussing financial management and reporting within an organization, specifically in the context of projects and programmes. It mentions budget expenditure, procurement, and administrative costs, which suggests that the category should be related to financial management or administration.

**Category**
Finance, Administration