3. As at the date of preparation of the present financial statements, the status of information received from the executing agencies was as follows: (a) Audited statements were provided by the following enecuting agencies: Asian Development Bank International Atomic Energy Agency (b) Statements as submitted for audit were provided by the following executing agencies: United Nations Economic Commission for Africa Economic Commission for Europe Economic Commission for Latin America and the Caribbean Economic and Social Commission for Western Asia Economic and Social Commission for Asia and the Pacific United Nations Industrial Development Organisation United Nations Conference on Trade and Development United Nations Centre for Human Settlements (Habitat) International Labour Organisation Food and Agriculture Organioation of the United Nations United Nations Educational, Scientific and Cultural Organisation International Civil Aviation Organisation World Realth Organization World Bank Universal Postal Union International Telecommunication Union World Meteorological Organisation International Maritime Organiration World Intellectual Property Organisation International Trade Centre World Tourism Organiaatfor African Development Bank -l- (a) Adjustments to prior years’ programme expenditure sna programme support costs are shown in note 10 to the financial statements. aes in accounting nractices and nolicies in 1989 -pa rulea 4. The 1989 financial statements have been prepared in accordance with the financial regulations for UNDP, which were approved by the Governing Council at its twenty-eighth session, A/ and at its thirty-second session. 21 5. In accordanoe with financial regulation 14.1 (a), the Administrator established revised financial rules, which came into effect on 1 January 1985. 6. A summary of signifioant accounting poliaies applied in the preparation of the financial statements for 1989 is provided in note 1 to the financial statements. The policies are the same as those applied in 1988. 7. The 1989 accounts are presented in essentially the same format as that used in 
**Analysis**
The text appears to be discussing financial statements and accounting practices related to a United Nations Development Programme (UNDP). The text mentions various international organizations, such as the World Bank, International Labour Organisation, and United Nations agencies. This suggests that the text is related to international development and cooperation. The text also mentions financial regulations and accounting practices, which implies that the focus is on the management of funds and resources.

**Category**
International trade, Economic development