always been complied with by 'the Office for Project Services. A comparison of the print-out listing for field work completed in 1987 with the 1988 record of financially completed projects revealed that at least 30 major operationally completed projects had not been completed financially so far. 176. The Administration agreed with these findings and pointed out that the necessity to complete all outstanding revisions was appreciated. The Office for Project Services intends to launch a comprehensive review of all completed projects in 1990 and will take the necessary steps to issue the final project revisions. In order to enhance its control over project budgets in general, a Budget Control and Financial Analysis Section has recently been established within the Office. 177. Since timely financial completion is considered a prerequisite for effective project management, and problems similar to those reported are likely to occur in the future; the 'action already taken or still planned is imperative. Proiect monitorinq, reoortinq and evaluation 178. In reviewing a random sample of files from the Office far Project SerViCeSj we found that the requirements for project monitoring, reporting and evaluation, as stipulated in the Programme and Projects Manual, are not always adhered to. For instance, we observed that fixed-term reports were missing in a considerable number of cases. Therefore, no analysis and utilisation of those reports could take place in order to provide the Administration with a realistic view of aCtUal pxOjeCt implementation as compared to the Country Programme Management Plan. Moreover, when examining a sample of 30 project files of the Office for Project Services, we found that, in 7 out of those 30 projects, important documentation was missing. Neither project performance evaluation reports nor tripartite review reports were to be found in the files. In addition, the terminal assessments were lacking. 
**Analysis**
The text appears to be discussing the administrative and financial aspects of development projects, specifically highlighting issues with project completion, budget control, and monitoring and evaluation. The language used is formal and technical, suggesting a focus on organizational and management practices rather than specific sectors or industries. The context of the text seems to be a development agency or organization, which may be responsible for implementing projects in various sectors.

**Category**
Administration, Education