experiment. Our review revealed that six agencies, or about 55 per cent of those that had replied, stated some benefit in using two-year project budgeting, but only four agencies, or 36 per cent , assessed the effects of this concept as positive without qualification. Of the 19 field offices that responded 1O;or almost 53 per cent, did not or could not use two-year project budgeting. Another four, or 21 per cent, stated only little use, and none of the nine, or 47 per cent, of the field offices that used this method at least to some extent indicated unqualified approval of the system. 111. Considering the fact that UNDP has 114 field offices and deals with 30 executing agencies of the United Nations system, leaving aside all the Governments aaa non-governmental organisations that act as executing agencies, we are of the opinion that the replies of 11 agencies and 19 field offices ure not sufficient to provide the Administration with a reliable overview of the benefits and disadvantages involved in two-year project budgeting procedures. Therefore, the study undertaken cannot be regarded as a solid basis for a decision on the final implementation of the new concept. Two-year project budgeting should be practised by a more representative proportion of field offices and executing agerlaies and more positive results should be obtained before such a decision can be considered. It would be particularly important to encourage agencies to apply the concept. The experience gained this day should be used to enhance necessary improvements for more widespread acceptance, Apart from that, intensive training of all field office and agency staff involved in budgeting procedures is considered an indispensable prerequisite to make two-year project budgeting workable. 112. The Administration acknowledged that the conclusions drawn by the Board were consistent with their own analysis of the available data. Furthermore, it agreed 
**Analysis**
The text appears to be discussing a project management concept called two-year project budgeting, which is likely related to the administration and planning of projects within a specific organization, such as the United Nations Development Programme (UNDP). The text does not explicitly mention a specific field or sector, but the context suggests that it is related to international development and project management.

**Category**
Administration, Humanitarian aid and relief