(cl A number of activities had been initiated to update appropriately the existing strategic plan for information systems during the next biennium. 188. The Board stated that, whereas some progress could be noted in all fields, none Of the objectives had been achieved so far. In particular, the development of a long-term strategy still seems to be impeded, owing to the fact that the users must first outline their needs in accordance with the organization's POliCy. In order to improve current and future planning processes, it is considered indispensable to provide the Division of Management Information Services with a clear picture of the demands that it is supposed to meet at the earliest possible stage. k89. The Administration pointed out that during 1989 the users, in conjunction with the Division of Management Information Services, had developed initial plans for a -51- comprehensive management information system. The Administration intends for this process to continue and be improved during 1990, with the overall objective of providing the Division with the necessary inputs for developing a long-term strategy in 1991. 190. In due course, a review will be conducted of whether the Administration's plans have been implemented, as intended. Procurement cyuidelines 191, When auditing procurement activities, we found that the instructions in the General Administration Manual do not comply with financial rule 114.23 (a). According to this rule, bidding for contracts involving commitments below $US 20,000 may be foregone "provided there has been an assessment of competitive quotations, based on conformity with specifications, delivery schedules and prices or comparative prices, where available". This reservation is missing in the Manual. 192. Moreover, we are of the opinion that the limit for purchases subject to bidding requirements should clearly be below $US 20,000. A general exception to bidding requirements to the extent stipulated would only be justified for items for 
**Analysis**
This text appears to be discussing the administration and planning of an organization's information systems, as well as procurement activities. The language used is formal and bureaucratic, suggesting that it may be related to the management of a government or large organization. The content does not seem to be related to specific industries or sectors, but rather focuses on internal organizational processes.

**Category**
Administration, Industry