Line Itam 1-s aq. 1u* a9c lua tap -9.2 tkge larh -v= larS age l.WS age lars age lars age lcrs age 1. Prc.,.ct Coe" r/ 676.0 70.5 731.0 78.1 662.8 77.2 5S99.1 74.8 528.7 74.3 57..2 74.5 689.3 76.3 7co.3 75.7 831.7 75.9 903.4 75.9 2. NmacY l PtJ=r cost. y 92.7 10.7 99.4 10.6 91.4 10.7 77.6 10.4 73.6 UT.3 75.9 9.9 85.7 9.5 83.9 9.1 103.3 9.4 105.9 6.9 3. OmP khin- istrative ana *rOp-c supprt cost8 8.3) lwDp core b-t c/ 90.3 10.5 103.2 11.0 100.8 11.8 107-l 14.4 106.2 14.9 116.8 15.2 123.3 13.6 135.5 14.6 151.2 13.8 169.6 11.2 lb) ODP P-r- .-rtc, 3.1 0.4 3.1 0.3 3.2 0.4 3.2 0.4 3.5 0.5 3.4 0.4 5.0 0.6 6.0 0.6 9.0 0.8 12.1 1.0 orana tot81 664.1 937.5 857.2 747.1 712.0 770.3 903.3 925.7 1 095.2 1 191.0 100.0 100.0 100.0 100 -0 100.0 100.0 100.0 100.0 100.0 100.0 108. The Board expects that budgetary control will be facilitated and budgetary discipline enhanced after the allotment control module of the Automated Field Office Accounting System, which is scheduled for 1991, becomes operational. The Administration should endeavour to make the new system viable by that time and to provide for the appropriate training of the users to ensure that the benefits anticipated can be realized. Two-year nroiect budaeting 109. Beginning on 1 July 1987, the Administration introduced procedures relating to the concept of a two-year project budget cyale for a three-year ex?erimental period. The Board of Auditors was requested by the Governing Cour,il in its decision 89161 particularly to review these newly implemented procedures. 116. We therefore analysed the reports of 11 executing agencies and 19 field offices, which had answered a questionnaire sent by the Administration to 18 agencies and 20 field offices, in order to evaluate the results of the 
**Analysis**
This text appears to be related to budgeting and financial management in a government or administrative context. It discusses the implementation of a new accounting system, project budget cycles, and budgetary control, which suggests a focus on financial planning and management.

**Category**
Public Administration, Finance