10.Weobserved, however, thatthefunctional arrangements agreed between UNITAR andtheAccounts Division oftheUnitedNations asdelineated inthe"Accounting Arrangements Document" of30September 1977fortheaccounting andfinancial management ofUNITARand,inparticular, thespecific functions ofcertification andapproval ofobligations andexpenditures provided underfinancial rules110.3 and108.9,werenotadequately ensured atalltimes,andthisisduemainlytothe lackofclarity inthe"Accounting Arrangements Document" of30September 1977. 11.Asaresult, wenotedfromourexamination instances ofthefollowing accounting andfinancial weaknesses: (a)Significant unliquidated excessobligations wererecordedJ (b)Revenues werenotalwayspromptly orcorrectly recorded intheaccountsJ (c)Monitoring ofaccounting andfinancial databetween UNITARandtheUnited Nations Accounts Division wasinadequate andoftendelayed, andthisfrequently adversely affected thecorrect accounting fortransactions andreliability of financial reporting. Itwasnoted,however, thatthisproblem wasminimized asat August 1984withthesecondment ofastaffmember fromtheOfficeofFinancial Services toUNITAR. 12.Inthisconnection, theBoardrecommended thattheAdministration should accordingly consider areviewoftheexisting accounting arrangements between UNITAR andtheUnitedNations Accounts Division forpurposes ofclearly defining andstreamlining thefunctional responsibili:ies andtypesofaccounting documentation andtheirflowforthefinancial management ofUNITARactivities and programmes basedonpastexperience, andtoensurethatthefunctions are effectively andefficiently co-ordinated andperformed. 13.TheAdministration assured usthatitwouldfollow uponthismatterassoon asthefutureoftheInstitute hadbeendetermined bythefortieth session ofthe General Assembly. Travel Reporting travelcosts 14.Ourauditindicated thattheAdministration madeaconsiderable effortto improve thesituation regarding thesubmission oftravelclaims, whichwas commented onbytheBoardinaprevious report.1/Weobserved, however, thatthe unliquidated obligations inrespect oftravelcostsamounted to$81,597 asat 31December 1984,butthiswasreduced to$40,079 byMarch1985. 15.TheAdministration statedthattheoutstanding unliquidated balance wasmainly duetothelatesettlement ofinvoices forairtickets byatravelagentandthe Accounts Division oftheUnitedNations. -5-16.weadvised ontheneedforearlysettlement ofsuchinvoices toensurethat theamounts aredUlyandpromptly reflected intheaccounts ofUNITAR. Technical co-operation activities 17.Wealsoreviewed theproject management systemofUNITARandtheexamination disclosed that,duetotheabsence ofdocumented policies andprocedures forthe pastyears,therewasalackofclarity inthephasesofproject planning, implementation andcolltrol, andmonitoring andevaluation, aswellasforthe financial administration ofprojects. 18.Asaresult, ourauditofprojectactivities, particularly thoseforcompleted projects, disclosed, forexample, thefollowing differences inapplication of procedures: (a)Project documents werenotprepared forallprojects toprovide interalia,termsofagreement, overall objectives oftheproject, project activities, duration andmonitoring requirements, (b)Letters ofagreement ormemoranda ofunderstanding between UNITARand donorswereprepared inlieuofsignedproject documents incertain cases, (c)Progress reports werenotprepared forallprojects tomonitor and control project implementation, (d)Terminal reports werenotprepared inallcasesto,amongotherthings, establish theextentofaChievement ofproject objectives andtoenable UNITARto apprise donorGovernments ofproject achievements. 19.Withregardtothefinancial administration ofprojects, weobserved instances whenproject budgets werenotprepared forprojects beforeexpenditures were incurred. Additionally, theexamination revealed thatprojects thatwere oper&tionally completed werenotpromptly closedfinancially inallcasestoensure thattheirfinancial statuswasdulyreflected intheaccounts andthatfinal reports weresubmitted todonorcountries inaccordance withagreements withthem. 20.Ouraudit,however, indicated thatalthough thepresent Administration
**Analysis**
The text appears to be related to the management and administration of an international organization, specifically the United Nations Institute for Training and Research (UNITAR). The content revolves around financial management, accounting, and project management, indicating a focus on organizational operations rather than a specific sector or field. The text also mentions travel reporting, technical cooperation activities, and project management, which further suggests a broader administrative context.

**Category**
International development, Education