that an extension of the experimental period was needed before a more definite conclusion could be reached as to the usefulness of the two-year project budgeting alternative. It felt that an extension for two more years would allow for a wider use by agencies as well as field offices. The necessary instructions to this effect would be issued and arrangements would be made with the Training Section to include this subject in their programmes. 113. The Administration is obviously aware of the problem and agrees with the Board that further experience is necessary and that appropriate training of staff will be indispensable f&r the success of the experiment. We will keep the matter under review. , -36- costs for temuorarv assistance 114. Costs for temporary personnel replacing personnel on established but vacant posts are currently charged as costs for established posts instead of temporary assistance. The Board cannot agree with this practice sinca, in our opinion, it is not a true and fair representation of costs. 115. The Administration pointed out that temporary assistance was made available to meet the needs envisaged for extended sick leave , maternity leave and peak work-load periods. It was stated to be, in principle, a budgetary provision used to assist the units in replacing, on a short-term basis, staff members who had not vacated their posts. The Administration believes that the expenditure pattern would be distorted, especially in regard to distinguishing between staff costs for core/permanent and temporary functions, if the current practice were discontinued. 116. In our opinion, however, there is no material difference between temporary personnel replacing staff members on non-vacant posts as against vacant posts, since in both cases the assignment is temporary. Such temporary assistance costs should be represented as such in the budget and in the financial statements. By 
**Analysis**
The text appears to be discussing administrative and financial management issues within an organization, specifically related to budgeting, personnel, and cost accounting. It does not seem to be focused on a specific sector or industry, but rather on internal management practices.

**Category**
Administration, Employment