21.37 Intheareaofbudgetary controls, research willbecarried outinselected countries ontheapproaches andtechniques usedincontrolling public expenditures, tobefollowed byseminars andworkshops, inwhichthefindings willbe disseminated. 21.38Finally, technical co-operation activities willbecarried out,including advisory services, andtraining andfieldprojects. SUBPROGRAMME 5.IMPROVING PUBLIC SECTOR FINANCIAL MANAGEMENT (a)Objectives 21.39 Thelegislative authority forthepresent subprogramme derives fromEconomic andSocial Council resolutions 1985/10, paragraph 6(d)and1987/92; andEconomic andSocial Council decision 1989/114, paragraph (b)(i). 21.40 Financial management inmanydeveloping countries suffers frominadequate systems andprocesses andlackoftrained staff. Accounting andauditing systems indeveloping countries arenotwell-developed todealwiththe~ncreasing burden andcomplexity ofgovernmental activities. Similarly, thefinancing andmanaging ofalargepublicenterprise sector hascreated anincreasing financial and management burden ontheGovernments ofdeveloping countries. Significant reforms andimprovements inthesekeyareasareessential toprovide asustainable basis forgoodfinancial management indeveloping countries. -10- Digitized by Dag Hammarskjöld Library21.41 Thespecific objectives ofthesubprogramme aretofoster improvements of: (a)Government accounting andauditing systems; (b)Performance ofpublicenterprises; (c)Government financial management inselected leastdeveloped countries. (b)Course ofaction oftheSecretariat 21.42 Operational research andfollow-up training willbeundertaken:~ ~(a)Intheareaofpublicfinancial manageme~t, an,developing comprehensive ,",1)••~p••.•. •action programmes forsomeselected leastdeveloped c~untr1es onanexperimental basis; (b)Intheareaofaccounting andauditing, oncomputerized accounting and auditsystems; (c)Intheareaofpublicenterprise, onthecentral monitoring system for public enterprises, onmeasures forperformance improvements andguidelines onthe rationalization ofthepublic enterprise sector; technical co-operation activities, including advisory services, training andfieldprojects willalsobecarried out. -11- Digitized by Dag Hammarskjöld Library
**Analysis**
The text appears to be focused on improving the financial management of governments in developing countries, specifically in the areas of public expenditures, accounting, auditing, and public enterprise management. This suggests that the text is related to economic development and financial management, which are key aspects of economic development.

**Category**
Economic development