assessment of past activities, the development of standards and methods for preparing JIU reports and the introduction of new techniques for follow-up of its reports. 30. The late issue of the comments on JIU reports -68 per cent of which were submitted late -gave cause for concern, particularly in view of the fact that the questions under consideration had technical aspects which delegations should have the time to examine. Furthermore, each postponement of the consideration of the reports delayed a little longer the remedying of the problems considered. The recommendations which had been approved could very quickly become outmoded. One had only to read section VII of the report, "Summaries of JIU reports and notes", to see that that was so. 31. Furthermore, the report of the Secretary-General on the implementation of the recommendations of the Joint Inspection Unit (A/C.S/38/8) dealt with questions which had been considered for the most part in previous JIU reports, some of which had been submitted at the thirty-sixth and thirty-seventh sessions of the General Assembly. His delegation earnestly hoped that the process could be speeded up. At the same time, it welcomed the importance which the Secretary-General attached to the recommendations of the Inspectors, took note of the fact that not all of them had been accepted and inferred therefrom that there might be differences of opinion between the bodies which made recommendations and those who were responsible for implementing them. Most of the recommendations, however, had been acted on, which demonstrated a spirit of co-operation on the part of the Secretariat. 32. Mr. GARRIDO (Philippines), briefly reviewing the questions dealt with by the Joint Inspection Unit, welcomed the constructive measures on programme planning which the Unit had proposed. The amendments to the United Nations Financial Regulations proposed by the Secretary-General in order to harmonize the 
**Analysis**
The text appears to be discussing the internal workings of the United Nations, specifically the Joint Inspection Unit and its reports. The language used is formal and bureaucratic, indicating that the topic is related to the administration and management of the organization. The text also mentions financial regulations and program planning, which suggests that the topic may be related to the organization's budget and resource allocation.

**Category**
Administration, Governance