United-Nations Fund for Science and Technology for Development (2), United Nations Volunteers programme (1). 134. The Board recommended closing all those sub-trust funds without income or expenditure. Since each sub-trust fund was established to implement just one projeot, the instructions laid down in the Programme and Projects Manual, stating that all projects are to be financially completed within 12 months after the month in which they are operationally completed, should also be taken into consideration. 135, According to the Administration, the trust funds involvbd have been advised that the sub-trust funds should be closed and the balance of resources returned to the donors or transferred to other activities. It was found that such negotiations tend to take time, in some cases, as much as two years. In addition, it was pointed out that all sub-trust funds of th8 United Nations Capital Development Fund were joint financing arrangements between the main Fund and the sub-trust fund. As such, it was not considered prudent to close the sub-trust fund financed portion of the project until the general resource portion was operationally complete. 136, We note that action is being taken and expect that the Administration will continue its efforts to close all 17 sub-trust funds mentioned above. In particular, cases in which the respective donors have not yet covered a deficit incurred in project implementation will need to be followed up. pm r 9. n 1 u Q ni r ial r 137, Pursuant to paragraph 24 of General Assembly resolution 441183 of 19 DeC8nlb8r 1989, the Board reviewed the administrativ8 instructions issued in implementation of UNDP financial rule 103.2 as far as its adequacy and efficacy are concerned, 138. Financial rule 103.2 corresponds to United Nations financial rule 114.1 and states that all URDP officials ar8 personally responsible for the regularity of 
**Analysis**
The text appears to be discussing the management and closure of sub-trust funds related to various projects and programs, including the United Nations Volunteers programme and the United Nations Capital Development Fund. The language used suggests a focus on administrative and financial aspects, with no specific references to natural resources, environment, health, education, employment, or humanitarian aid.

**Category**
Science and technology, Economic development