79. A review of the unprocessed travel costs of 1987 and prior years showed an amount of $US 1.7 million for unprocessed travel costs. This amount is mostly due to over-obligations, since the estimator never knows the exact amount of all invoices to be processed after or during a staff member’s travel. A time-lapse between the receipt of an invoice and the actual travel might extend to one-and-one-half years because the travel account is not received promptly. We noted that, during the first three months of 1990, only an amount of $US 78,000 was used against the total balance of $US 1.7 million. It seems that this account represents a kind of cushion and should be brought to a lower level by reversing all amounts not used. 80. The Administration ie of the opinion that not the whole balance wae due to over-obligation. However, procedures would be reviewed to clear the account. 81. The above-mentioned accounts show various outstanding items, including entries from 1985 and prior .years, that have not been cleared. Efforts should be made to identify the transactions or reverse uncleared items. 82. As to the Administration, timely follow-ups with payees, where identifiable, were made by means of communications with Governments aad missions following receipt of fundr, end on a continuing basir thereafter. A list of unidentified payments was also sent to field offices on a quarterly basis for local follow-up with respective Governments as to the purpose of paymeqte. When the payee was not known, UNDP’a banks were requested to initiate investigation through the banking system. Effective in 1990, and for subsequent years, unidentified receipts held in auapeaae for three years or longer would be transferred to the miscellaneoue income accounts. 63. The account shows unidentified payments as well as overpayments from Governments. AI? amount of $US 2 million relates to 1988 and prior years (some even 
**Analysis**
The text appears to be discussing financial management and accounting practices within an organization, specifically related to travel costs and unidentified payments. It does not seem to be related to any specific sector or field of development, but rather focuses on administrative procedures and financial transactions.

**Category**
Finance, Administration