enhance itssystemoffinancial reporting todonorcountries topromptthepayment ofpledges andtoensurethatcontributions areproperly reflected intheaccounts oftheorganization. 27.Initsresponse, theAdministration statedthatoftheoutstanding unpaid 1983 pledges of$75,706,000 thebalance remaining unpaidasat31December 1984was $9,014,105. Nevertheless, amoreorganized follow-up bothtoobtainthereportinq datafromthefieldoffices andforrapidtransmission todonors wasbeing undertaken. Furthermore, comments concerning theenhancement ofUNHCR's reportinq system hadbeennotedandthatmethods werebeingstudied toimprove oncurrent practices. Monthly bankreconciliation statements 28.Inlinewithfinancial rule111.9andwithUNHCRadministrative instructions, allbankaccounts should bereconciled monthly withthestatements submitted hythe banksandthedutyshould beperformed byastaffmember whosefunctions are completely distinct fromthereceipt ordisbursement offunds. 29.Weobserved fromourreviewthatbankreconciliation statements wereprepared forperiods oftwotofourmonthsinstead ofonamonthly basisandthatthe reconciliation function wascarried outbythecashier whosefunctions wpre connected with,amongotherthings, cashreceipts anddishursements. 30.Inordertostrengthen further internal control oncashmanaqement, we recommended thatbankreconciliation statements should beprepared onamonthly basisandthatthefunction ofthepreparation ofthestatements should be performed byaperson having noactualpartincashreceipts orsimilar treasury duties. 31.TheAdministration accepted therecommendations andinformed theBoardthat bankreconciliations werenowbeingprepared monthly byapersonotherthanthe cashier, inaccordance withtherecommendation. 1/Official Records oftheGeneral Assembly, Thirty-ninth Session, Supplement No.5E(A/39/5/Add.5), sect.1.1. -4-Monthl 32.U accoun tosub Ourre reveal system 33.I observ accoun 34.I formal sUbmis Admini satisf 35.T their reauir workin cashj there where 36.A andfi athea local contin regula staff Outsta 37.W 31Dec thatt submitAccounting control Monthly accounts fromfieldoffices 32.UNHCRfieldoffices arereauired bytheUNHCRManualtomaintain basic accounting documents toensureadeauate financial control. Theyarealsoreauired tosUbmit, onaregular basis,various reports inrespect offinancial operations. Ourreviewofthemonthly accounts sUbmitted byfieldoffices toUNHCRheadauarters revealed thatthereareinconsistencies intheimplementation oftheaccounting systemincorporated intheUNHCRManual. 33.Inconnection withtheabovesituation, thefollowing deficiencies were observed: (a)Inconsistencies intheformatoftheaccounts submitted byfieldoffices; (b)SUbmission ofunsatisfactory andinaccurate accounts toheadauarters; (c)Delays inthesubmis~ion ofthemonthly fieldaccounts toheadauarters; (d)Considerable man-hours arereauired atheadauarters forprocessing accounting records fromfieldoffices. 34.Inthisregard, werecommended thattheAdministration shouldestablish a formalized method formaintaining fieldofficeaccounts andtheirpreparation and sUbmission toheadauarters. Aneffort inthisdirection wouldenablethe Administration tomaintain improved budgetary control inthefieldoffices and satisfactory financial reporting. 35.TheAdministration indicated thatUNHCRfieldoffices arereauested toprepare theirmonthly accounts according totheprovisions ofthe,INHCRManual, which reauireallUNHCRfieldoffices tosubmit, within sevendaysoftheendofthe working month, areconciled bankjournal withrelevant bankstatements, apetty cashjournal andcertified supporting documentation. However, itistruethat therearedifferences intheauality oftheaccounts suhmitted toheadauarters, and wherenecessary staffarebeingtrained torectify deficiencies. 36.Additionally, inanattempt tosolvethisproblem, seminars onadministrative andfinancial matters arebeingorganized regularly bothinthefieldoffices and
**Analysis**
The text appears to be discussing the financial reporting and management of an organization, specifically the United Nations High Commissioner for Refugees (UNHCR). The text highlights issues with financial reporting, such as inconsistencies in accounting practices, delayed submissions, and inaccuracies. It also mentions the need to strengthen internal control on cash management and to improve the reporting system. Given the focus on financial reporting and management, it is likely that the text is related to humanitarian aid and relief.

**Category**
Humanitarian aid and relief