r8C8iVabl8 and d8f8rr8d charges of th8 Unit86 Nation8 Capital D8V8lOpm8Bt Fund. Th8 amount8 Originat in 1968 and prior y8arr. Int8n8ifi8d 8ffOrt8 rhould b8 mad8 to cl8ar the account8 in qu88tion or to writ8 off amount8 that cannot b8 cl8ar8d. Th8 Adminirtration r8p158d that intenrive effort8 W8r8 cOmn8nc8d in 1989 to Cl8ar th8 bslanC88, but could not be complrt8cl b8CaU88 thir r8quir8d d8tail8d r888arCh with fi81d officer. Comp1etfon was, however, 8xp8ct8d fB 1990. -33- DP resow 103. Our audit inoluded a review of changes in the use of UNDP resouraes (see table below). We referred to figures prepared by the Budget Section for the last 10 years, whioh were not audited, However, the amounts disclosed were reoonailed to statement I. The figures show a clearly lower increase in programme delivery in 1959 than in 1955 (8.6 per cent as against 10.7 per cent). Agenoy support costs inoreased by 2.4 per oeat as against 23.2 per aent in the prior year. The summnriaed administrative and programme support oosts increased nearly at the same rate as in 1986 (13.4 per cent as against 13.2 per cent in 1988). As a result, the ratio of operating costs to total expenditure is 15.2 per cent and remained at almost the same level as in 1968 (14.6 per cent). Since future trends in programxo delivery and the impact on administrative ratios were discussed at length at the Governing Council in conjunction with the presentation of the 1990-1991 biennial budget, we intend to continue observing these trends in future years. 104. Reviewing budgetary discipline in 1909, improvements have been noted in parts, but further efforts need to be made in others. 105. As in 1905, five headquarters units exceeded their allotments in 1909, These overruns amounted to 10.3 per cent of total budget funds allotted to them as 
**Analysis**
The text appears to be related to international development and financial management, specifically the auditing and financial reports of the United Nations Development Programme (UNDP). It mentions the review of budgetary discipline, administrative costs, and programme delivery, which suggests a focus on the allocation and use of resources for development projects.

**Category**
Economic development, International trade