instituted certain measures during1984byway,interalia,ofissuances of directives andguidelines toimprove thesystem, weconsidered thattherewasan urgentneedfortheAdministration toformalize anddocument policies and procedures thatwouldprovide agoodframework formanagement ofUNITAR's project activities. 21.Wesimilarly advised thatthesepolicies andprocedures andotherdirectives andguidelines issuedbytheAdministration shouldbeadequately provided to officers concerned withproject management, including project financial administration, inordertofacilitate andfurther enhance theefficiency and effectiveness ofproject planning, implementation andcontrol andevaluation. 22.TheAdministration, however, explained thatapartfromthreeorfourprojects thatarelarge-scale andforwhichtherequirements mentioned bytheBoardof Auditors areamust,allotherprojects beingimplemented byUNITARareofa small-scale natureanddonotneedthesamekindofelaborate documents. UNITAR will,however, makeanextraefforttoformalize further theprinciples and practices thatgovernitsproject management. -6-23. manag restr stren 24. expen 17­ finan categ 25.I Unite need budget thefi Admini 26.I dueb Admini slimc 27.W there bythe reasse inclu intere 28. Natio $144,0 29. andas theirFinancial statements 23.Asacorollary totheobservations madeearlier inthisreportonfinancial management, wenotedthattheUNITAR bUdgetfor1984undertheGeneral Fundwas restructured toprovide formoredetailed categories ofexpenditures inorderto strengthen further theeffectiveness ofbudgetary control procedures. 24.Ourexamination, however, disclosed thatthreeimportant categories of expenditure (05-Travelofparticipants, 08-Panelsandconferences and 17-Capital improvements ofpremises) wereomitted fromtheaccounts andthe financial statements (statement II)fortheyearended31December 1984.These categories were,however, mergedwithothersimilar categories ofexpenditures. 25.Inthisregard, weobserved thattheAdministration drewtheattention ofthe UnitedNations Accounts Division inMay1985totheomission andwestressed the needtoensurethatinfutureallcategories ofexpenditure provided underthenew budgetstructure wereappropriately recorded intheaccounts anddulyreflected in thefinancial statements toachieve thedesired budgetary control objective. The Administration agreedtotherecommendation andtoafollow-up onthematter. Comments onmatters dealtwithinthe1983report 26.Initsreportfor1983,1/theBoardmentioned thatrentarrears of$64,905 duebyaformertenantcouldnotberecovered andrecommended thatthe Administration shouldconsider awrite-off actionfortheamountinviewofthe slimchanceofitsrecovery andinlinewithfinancial regulation 10.4. 27.Weobserved fromourreviewthatUNITARsucceeded inrecovering possession of therentedareainOctober 1984through legalaction. However, norulingwasgiven bythecourtonthepayment ofrentliability bythetenant. TheAdministration reassessed theliability ofthetenantasof31October 1984at$144,026, which included rentarrears of$64,905 and$62,421 for1983and1984respectively, and interest andlegalfeesof$16,700. 28.TheAdministration againrequested theGeneral LegalDivision oftheUnited Nations toadviseitontheprobability ofsuccess ofrecovery oftheamountof $144,026 fromthetenantthrough legalproceedings. Acknowledgement 29.TheBoardofAuditors wishestoexpressitsappreciation fortheco-operation andassistance extended bytheExecutive Director, hisofficers andmembers of theirstaff. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) FRANCISCO S.TANTUICO, Jr. Chairman, Commission onAudit, ThePhilippines -7-IIll.OBSERVATIONS OFTHEEXECUTIVE DIRECTOR OFUNITAR ONTHECOMMENTS ANDRECOMMENDATIONS OFTHEBOARDOFAUDITORS Yearended31December 1983
**Analysis**
The text appears to be a report on the financial management and project activities of UNITAR, a United Nations organization. It discusses budgetary control procedures, financial statements, and project management policies. The report also mentions the recovery of rent arrears and the assessment of a tenant's liability. Based on this, it seems that the report is focused on the administrative and financial aspects of UNITAR's operations.

**Category**
Administrative, International Organizations