and overall effiaierA,y of marlagomeat are aoncornerr ‘, needs to be taken into consideration before now funds are established (pares. 320-123). 31. A better saale of effiaiency in the management of trust funds aould be reached by co-ordinnting transactions of cash and investments on a day-by-day basis (pares, 124-127). 32. l’t was found that the balances of the major trust funds reviewed revea1ed.a sustained, partly high, liquidity (pare, 128). 33. At the end of 1989, a number of sub-trust funds ware still in defiait, reeultiag from the feat that some donors were not meeting their oommitmeata (parae. 129-132). 34, Sub-trust funds without income and expenditure were not closed as coon a8 possible (pares, 133-136). 35, More detailed and clearer instructions need to be issued to keep all UNDP p8rSOnJml aware of their personal responsibility and financial liability (pares. 137-143). 36. There was not always evidence in the cases of write-offs reviewed that the financial liability of a staff member had been SCrutiniz8d 8s stipulated in financial rule 114.15 (b) (pares. 144-147). 37. The aepeot of general deterrence was not given sufficient consideration in cases of fraud to create an environment that is adverse to the perpetration of frauds (paras. 148-152). 38 ,, The functional title system with more than 1,300 functional titles is overinflated and needs to be reviewed in order to match titles and grades (paras. 153-157). 39. In several aase8 job classifications have not bean updated or not b88a drawn up at all (paras. 158-160). 40. Personnel appointment procedures for both internationally recruited and locally recruited Staff are cumbersome (paras. 161-163). 41. There ir no adequate contractual device at hand to engage the services of conttactotr for a limited amount of time and without a career perspective. An up-to-date strategy for temporary employm6ot ir deemed necerrary (paras. 164-174). 