kept, and that no attempt had been made to reconcile amounts per the operating fund statement to that agency’s status of funds report. While in this case the amounts involved were relatively immaterial, it is an important and necessary control function that each agenoy’s figures be reaonciled to the UNDP operating fund statement. We also noted that the reconniliation between the operating fund statement and the agenay’s status of funds had been performed at the end of November, and in some cases, at the end of Ootober. In the ease of one agency, the reconciliation had been performed even earlier. It is essential that these reconciliations be performed promptly, and that the various agencies be requested to respond in a timely manner. Certain differences ocaur between amounts reported by UNDP and by the other agencies. These differences are due mainly to timing differences, whereby one records information well before the other (by a period of one or more months). Later, reconciliations between the figures per UNDP and figures per each agency are performed. 74. The Administration indicated that there is an established procedure for reaonciliation of operating fund statements to be oarried out on a quarterly or monthly basis, as appropriate. The one agency referred to became an executing agency in February 1988, had little activity in that year , and submitted its first report in 1990. Q r oe atina funds orovided to Governmenta 75. During our audit, we noted that the balances of certain projects where funds ware advanced to Governments during 1988 had not changed during the year ended 31 December 1989, The most likely cause of this is given as being that the Governments involved had received the funds and spent them on the relevant project, but had not prepared the necessary paperwork or submitted it to UNDP. We believe 
**Analysis**
The text appears to be discussing the financial management and reporting of funds provided to governments by the United Nations Development Programme (UNDP) for various projects. The language used is technical and focused on financial controls, reconciliations, and reporting. This suggests that the text is related to international development and cooperation.

**Category**
International development, Humanitarian aid and relief