that this problem should be addressed earlier , so that the financial statements of UNDP will more accurately show the expenditure on projects. Any accounts showing no movement should be examined more closely, an explanation should be sought, and, if necessary, relevant Governments should be contaated and asked to provide the necessary information or documentation. This will result in accounting on a more timely basis and in providing more accurate information in the financial statements. 76, As to the Administration, investigations of all outstanding balances had been made as part of UNDP effort8 to clear all project operating funds as of 31 December 1988, Some difficulties had, however, been revealed in getting the reports from the Governments concerned. Resident representatives had, therefore, been requested to follow up those case8 in order to enaure that such report8 were received. 77. It wae revealed within tbia accounts. aectfon that varioua balance8 remained unchanged aince the previous year. Proper documentation and follow-up on such smounta waa not performed timely. There amounta, although not rubatantial individually, accumulsto in total to a conriderablo sum. blare offortr ahould bo made to clear such account8 or write off uncleared differencea. Account8 concerned are mainlyr -29- (a) Travel Ssrvics Seation accounts; (b) Field Acaounts unit suspense accounts - field offices) (c) Payroll advances - education grants and salaries) (d) Inter-field office payments made by one field office on behalf of another. 78. The Administration confirmed that existing procedures provided for the regular analysis, rsoonciliation and follow-up of all outstanding balances, The olearance of many balanoes required detailed researah in field offiaes and entities outaide the organisation, and other balanaes related to rental advances, which in some countries, have to be paid years in advanoe. &iabilities 
**Analysis**
The text appears to be discussing the financial management and accounting practices of the United Nations Development Programme (UNDP), specifically highlighting the need for accurate and timely reporting of project expenditures and the clearance of outstanding balances. The issues mentioned, such as travel services, payroll advances, and inter-field office payments, suggest that the text is focused on the administrative and financial aspects of the organization's operations.

**Category**
Administration, Education