report to CPC on questions raised concerning the various programme elements in question. Since the eighteenth session of the Industrial Development Board had been scheduled for 2-18 May 1984 and the twenty-fourth session of CPC had been scheduled for the period 28 April-1 June 1984, it would be possible to refer the matter to both bodies for further review. 4. The CHAIRMAN said that during the 26th meeting many questions had been raised regarding the travel of Senior Industrial Development Field Advisers (SIDFAs). In dealing with that question the Committee had two courses of action open to it: / ... A/C.5/38/SR.27 English -e3 (The Chairman) either it could approve SIDFA-related costs as indicated in the budget proposals, or it could delete all such costs and consider them in conjunction with the financial implications of draft resolutions proposed in the Second Committee. 5. Mr. TAKASU (Japan) expressed support for the comments made by the Advisory Committee with regard to the travel of SIDFAs. However, the Advisory Committee's recommendation notwithstanding, the amount budgeted for UNIDO travel remained quite high. 6. If the Committee decided to follow the second course of action suggested by the Chairman, difficulties might arise in determining what portion of UNIDO travel funds would be utilized by the SIDFAs. The Secretary-General had requested an allocation to cover the travel of 40 SIDFAs, but the exact number of SIDFAs was as yet unknown. While his delegation had no difficulty with either course of action, it believed that the first, which involved taking a decision on the recommendation of the Advisory Committee forthwith while keeping open the possibility of reverting to the question during the second reading, was more appropriate. 7. Mr. DITZ (Austria) agreed that the first course of action was the more appropriate, since the Advisory Committee's recommendation had already taken into 
**Analysis**
The text appears to be discussing the budget and travel arrangements for the Senior Industrial Development Field Advisers (SIDFAs) of the United Nations Industrial Development Organization (UNIDO). The conversation revolves around the financial implications of draft resolutions and the allocation of travel funds. This suggests that the topic is related to economic development and industry.

**Category**
Industry, Economic development