aocording to our observation, the new forms have not been widely used in the 1909 apportionment exercise. pro+unme exwditure incurred bv United Nations executina agencia 58. As explained in our previous reports , we have to rely on the work of other external auaitors to gather adequate audit evidence regarding programme expenditure and programme support costs reported by UNDP. The fact that audited statements submitted by United Nations executing agencies were not received before the closing of the UNDP aacounts, nor before the issuance of our opinion, led us to qualifying our opinion on the 1988 accounts. 59. For the year-end 1989, again, we did not receive sufficient audited statements of suah executing agencies to allow us to express an unqualified opinion on the matter. 60. At its thirty-fifth session, in June 1988, the Governing Council approved the revired accounting, auditing and reporting procedure6 for Government-executed projocte recownded by the Adminietrator. In term8 of audit requiremente, the purpoeo war to implement a new procrdure allowing for Goveraunent-executed project8 to be properly audited at year-end, which was not the caee in prior yeare. tfforte were put into the rrceiving of audit reports on government-executed projacte. Bowever, at thb time of the audit, only 161 project8 were audited, which rolatee to an oxpendituro of $U8 22.8 million, compared to a total of (US 100.1 million. Tbo proceee of receiving end reconciling l uch report8 wee not finalieed at the and of our audit. Although we recognieaa major fmprovmente compared to prior years, the covrreqe of approximately 23 per cent of expenditure etill preeente a limitation for tbo l xproeeion of an ungualifiod opinion. -26- &!countina for aovernment-executed aroyamme exuenditurg 61. Government-executed programme expenditure reported in statement I was based on the status of funds and project delivery reports certified and s,tbmitted by the 
**Analysis**
The text appears to be discussing financial reports and auditing processes related to international development projects, specifically those executed by the United Nations Development Programme (UNDP). The language used is formal and technical, indicating a focus on financial management and accountability. The mention of specific countries, agencies, and procedures suggests that the text is related to international development and cooperation.

**Category**
International trade, Economic development