It was nevertheless of concern that in comparing the actual expenditure for 2008 with what was budgeted for the year, more was budgeted than was actually spent. The view as expressed that budgeting should be as accurate as possible, so that it was clear what resources were being matched against specified priorities. It was further noted that the report of the Internal Auditors had contained some worrying aspects relating to the absence of tendering procedures for services, high travel costs and the airline benefit programmes, challenges in budget preparation and project implementation, as well as management challenges during the absence of the Secretary General. These aspects were only partially addressed in the forthcoming budget and would require that further progress be made to address them.