However, the computer and software techniques had evolved and it was more and more evident that a new platform for DMFAS was needed. Notwithstanding, a considerable amount of resources were needed to upgrade DMFAS from COBOL, which used indexed files, to a relational database system. At the time, two major technical cooperation providers were helping indebted developing countries: the World Bank and UNCTAD. UNDP agreed to finance the upgrade of DMFAS under the condition that UNCTAD and the World Bank coordinated their technical activities on public debt management. Negotiations were undertaken between the two institutions and finally it was agreed that UNCTAD would have responsibility for the database with DMFAS and the World Bank would have responsibility for the analytical tool, which was DPS. The World Bank improved the DPS, which become the Debt Sustainability Model Plus (DSM+), and upgraded it from Lotus 1-2-3 to Microsoft Excel. Later, the government budget was also included in DSM (DSM+) in which the budget gap was also closed with the same algorithm. With the UNCTAD/World Bank agreement to work hand-in-hand providing technical assistance to developing countries, UNDP agreed to finance upgrading DMFAS to a relational database system. The resources came from the Inter-regional UNDP funds and the amount was around US$5 million. The relational database chosen was ORACLE Database. The work and arrangements for choosing the relational database provider, hiring consultants and other organisational matters made that the development of DMFAS 5, to pass from COBOL to ORACLE started in 1992. Financing from Client Countries and Bilateral Donors Unfortunately, an unprecedented event arrived beginning of 1993: UNDP discovered that their resources were not enough to maintain the original pledge of US$5 million and requested UNCTAD to reimburse the unspent balance. This situation forced the DMFAS Programme and UNCTAD to make a call to the international financial community in order to continue with the work schedule. At this time, the beginning of the 1990s, the insolvency problem by the Heavily Indebted Poor Countries (HIPC) was becoming more and more acute. The main objective that the HIPC Initiative addressed was debt relief, and the beneficiary countries had to take in hand their daily debt management responsibilities, among those, to maintain an accurate database of all public, domestic and external, public debt. Many DMFAS user countries were HIPCs, and this fact made that developed donor countries responded with alacrity to UNCTAD/DMFAS call: Belgium, Finland, France, Germany,