that in 1987, the total number of project-funded posts was only 48, a considerable increase is to be noted since. The office apace costs pertaining to such poata are also charged to project funds, and the administrative budget is being discharged .accordingly. The total amount of funds involved is conrervatively estimated at SUS 5.2 million. Even though the sharpest rise in project-funded posts took place before the guidelines were issued, as noted by the Administration, a further increase had to be recorded since then, despite the new instructions. (c) The retroactive clearance procedure that was scheduled for the years 1988/89 brought about no results in terms of a reduction of project-funded posts that had been oatabliahed before the guideliner were iaaurd in October 1988. Wo past was reverted to core budget, even in cases where the justification given by the respective unit aeemdd dubious. Neither was any follow-up action or further investigation recorded in the file. The Administration did not anticipate an -24- inunediate reduction in the number of project-funded posts resulting from the retroactive clearance exercise in 19SS/S9, since in its view such posts were of a temporary nature and the incumbents were not performing core budget functions. It believed that the issue to be reviewed was only to determine whether these project posts should be located in New York. We, however, maintain that the clearance process should have led to a reduction of project-funded posts, as mentioned above l In one case, it was found that the post was not adequately project-related and, therefore, funding by project resources was not justified. (d) The fact that the clearance procedure did not result in a reduction of project-funded posts and that, instead, a further increase in the number of those posts is to be noted is, in our opinion , at least partly due to the wording of tho 
**Analysis**
The text appears to be discussing the management of budget and posts within an organization, specifically mentioning project-funded posts and administrative budget. It also mentions a retroactive clearance procedure and the justification for certain posts. Given the context, it is likely that the organization is a government agency or international organization, and the text is discussing the allocation of funds and resources.

**Category**
Administration, Employment