77. Mr. MURRAY (United Kingdom) said that although his delegation strongly supported UNHCR activities it had serious reservations about the procedure followed in regard to the proposed reclassification. He endorsed the comments by the Chairman of ACABQ about the adequacy of the decision-making process, and noted that the additional information and justification had not been detailed. In his view, moreover, the Committee had not had a definitive proposal before it. 78. Mr. NODA (Japan) said that, although the importance his country attached to UNHCR, and its concern about the latter's financial problems, were well known, hiS delegation had been unable to support the proposal. It was also concerned about the considerable shortfall, reflected in the accounts, in the voluntary funds administered by the Office. I ... A/C.S/40/SR.36 English · Page 15 79. Mr. DITZ (Austria) said that his delegation had supported the proposal, for the reasons expressed by the representatives of Sweden and Pakistan. 80. Mr. HOLBORN (Federal Repuhlic of Germany) said that his delegation had opposed the proposals, for the reasons expressed by the representative of the United Kingdom. 81. The CHAIRMAN invited the Commitee to vote on section 21 (Office of the United Nations High Commissioner for Refugees) of the proposed programme budget for the biennium 1986-1987. 82. Mr. AMNEUS (Sweden), speaking on behalf of the Nordic countries, said that those countries usually took a generous view of the transfer of expenditure to the regular budget, although they remained aware of the distinction to be observed between the two forms of funding. They could support the proposals contained in section 21, which were balanced and reasonable. 83. Mr. GITSOV (Bulgaria) said that, despite his delegation•s frequent disagreement, in general budget debates, on proposed rises, additional posts and transfer of expenditure to the regular budget, it had usually refrained from 
**Analysis**
This text appears to be a discussion about the budget of the Office of the United Nations High Commissioner for Refugees (UNHCR), specifically a proposal to reclassify certain expenses and transfer them to the regular budget. The speakers express their opinions on the proposal, citing concerns about the decision-making process, financial problems, and the distinction between voluntary and regular funding.

**Category**
Humanitarian aid and relief