against 8.1 per cent in 1905. The Administration stated that a thorough review of the budgetary performance in these cases had been conducted to avoid a repetition in future years. 106, In the case of field offices, results regarding expenditures related to field aotivities controlled by headquarters differ from those against field office allotments, The former account for 44 per cent and the latter for 56 per cent of total field office related expenditure. Overruns of expenditures over field office allotments were found in five field offices as against 35 in 1985. This constitutes a aonsiderable improvement in this respect. The Administration intends to review these five cases in order to identify the reasons for over-expenditure and take corrective measures accordingly. 107. However, expenditures exceeded headquarters-controlled allotments in 60 field offices, i.e., in more than 50 per cent of all field offices. The overrun8 amounted to 15.5 per c8nt of the allotments in the field offices concerned. The Administration explained that this over-expenditure pertained essentially to salaries and common staff costs items and that the l mpha8i8 in thir area war on authoriaed port management rather than on “doll8r management”. At the 8me time, the record8 rhowed that these item8 had alway been managed well within the authoriord appropriation8 for 8t8ff colts. The allotment figure8 for th88e expenditure lines were ryrtem g8nerated and, therefore, the over-expenditure W88 not relatrd to budgetary control and dircipline. The Admiairtration would, however, examin ways of improving the syrtem at a detailed level. -34- 19lm 1961 19ez 1983 1984 1985 1986 1987 1988 1989 m- PCS- Per- Per- Per- Per- Per- Per- Pet? Per- Dol- cent- Dal- cent- ool- cent- nol- cent- Dal- cent- ml- cent- cd- cent- I&l- cent- Dal- ted- uol- cmt- 
**Analysis**
The text appears to be discussing the financial performance of a government agency, specifically regarding budgetary control and expenditure. The language used is technical and focuses on the management of funds, salaries, and staff costs. The text also mentions a review of budgetary performance and corrective measures to be taken. This suggests that the category is related to government or public administration, which is often linked to economic development and management.

**Category**
Public Administration, Economic Development