oonstraints, payments close to year-end were posted against the obligations rather than against the project. Therefore, at close of business, the obligation is liquidated ana shows savings, although they are not real savings. we reoommendea the establishment of guidelines that would secure proaessing of payments only if the field offiae is matching the payment authoriaatioc with the relate8 unliqufdated obligation. Efforts shoula be made to get the field offioe staff involved in uaaerstanaing the importance of such handling. In aaaition, at year-end, payments should only be made against the obligation. 90. The Administration recognised the problems aaueed by field offices not reporting the appropriate obligation number on the inter-office vouchers. In this regard, it had taken steps to minimise the problem by ensuring all instruotions to the field office contain references of the obligation number to be included in the voucher. In addition, the staff in the Office for Project Services Division for Finanoe ancl Information Resources has been instructed accordingly ana increased their monitoring of such disbursements when processing inter-office’vouchers. It is also noted that the Automated Field Office Accounting System provides for a moaule to validate and directly upload such transactions into the general Ledger Financial Reporting System, and that additional instructions will be issued by the Division of Finance to the field offices regarding the liquidation of obligations. 91. In certain instances, blank authoriaations were issuea (the unliguiaatea obligation is recorded although not detailed by expenditure). These mainly resulted in savings, since the authorfaation was higher than the erpenditure that was actually incurred We strongly recommended that such unliquidated obligations should only be reooraea if detailed ana proven by expenditure details, The management of the Office for Project Servioes, however, indicated that appropriate action had already been taken. 92. The Administration concurred with the Board’s observation that obligations 
**Analysis**
The text appears to be discussing financial management and accounting practices within an organization, specifically related to project management and obligation tracking. The language used is formal and technical, indicating a professional or administrative context. The content does not seem to be related to any specific economic sector or industry, but rather focuses on internal financial procedures and guidelines.

**Category**
Administration, Finance