eitherIhortand.Ipllclt orvelldeveloped andprecll.. Someorsanlzatlons (FAO)haveeltablllhed Itrlctprovlllons reQulrlns thetravell.'r tosu~lta latllfactor, travelreportpriortothelubmlsslon forprocel,tns ofthe travelelpenseclaim..Isardlna timelimit.somemanualsprovideforone week;andotherstolerate 30daJsoftheendofthemeetIns. 71.Intheotherpartoforaanlzations, thereellstnoruledorInstructions sovernlns thereportlns, whichImpliestheabsenc.ofwelldefinedpolicyof orsani~atlons andreflects thesuperficial mannerInapproachInstbis important staseofreprelentation. 72.Asthedepartments oftheUnitedNations, thespecialized asencies have usualformsofreports, suchas:oralorwrittenreports. summaryorcombined formsofreports. Theformsdependonthestatusofattendance and, conseQuently, theroleoftherepresentative tobeplayedatthemeetins. 73.TheInspector considers thatwrittenreportsaremorefreQuent Inthe practice ofspecialized asencles thanIntheUnitedNations. Ontheother hand,someofthespecialized Isencles, particularly thosewithasisnlflcant activity ofrepresentation, reQuesttheirrepresentatives tosubmitacompre­ hensivedocument contalnlns: (a)theevaluation ofthemaindevelopments durlnethemeetins's deliberations, (b)theassessment oftheslsniflcant acpectsandresultsofatt.ndance, (c)thesummaryofrecommendations indi­ catinsthefollow-up actiontobetaken;and(d)anelplanatory conside­ rationwhenthemeetinshasimportant policyimplication. 74.Similarly totheUnitedNations, theInspector hasalsoconcluded that theprovisions reQuirlna thesubmission ofreportsattheendofeachmeetlne arenotwellobserved inanumberofcases.Thisrepresents theweaknela in supervisory mechanisms oftheorsanizations concerned aswell.Thelackof reports maybedetrimental totheoverallmonitorins procedure. /...,"/"•17- VI.'INANCIAL ASPICTS A.COlt.otreDre.,ptltlop 75.Itile.tlmated thattheoraanizationl concerned Ipendonaverlseroush1y 2-3percentoftheirresularbudsettorthepurpo.el otreprelentation. Thl.IIonlyane.timate lincemo.tottheorsanlzation. donothavea .pecitlc budsetary provi.ion onreprelentation, whichiluluallyundera seneralprov18ion on"official bullDe88 travel"or"dutytravel". Thus,most oftheoraanilation. indicate intheirreplie8totheQuestionnaire thatthe infonaation oncostsofrepresentation isnotavailable. Technically speakins, it.houldbefeasible todetermine elpenditurel spentonrepre­ sentation bycollecting theRccountcodenumberrelatedtothisitem. 76.Thiswouldbeatime-consuming elerclse, althoush someoraanizations ('AO,110andUPU)madeeffortstoprQvldethesefiaurel. IvenIncaseswhore suchasub-code ellsts(UNBSCO), itwaselplained thatthi.doesnotneces­ sarilycorrespond tothescopeofthis.tudy.Itwasalaothecaseinthe UnitedNatioDs. ThefactthatmanyoraaDizations haveapractice ofcombining different missions, whichisrational andcost-savlns, alsomatesitdifficult toestablish actualcostsforrepresentation. 77.Inaddition, alltheorsanlzatlons havetheauthority tomakeallocation transfers betweenobjectsofelpendlture. Inconclusion, giventhatelpon­ dituredatawouldbepartial, theInspector d9cidednottopresentactual costaofrepre.entation withintheframework ofthisstudy. B.Pinancial andbudletary cODtro~ 78.InPartA,theInspector pointedoutthemajordeficiencies inthe financial controlrelatedtorepresentation, asfollows: (i)workprocedures fortheauthorlzatlon ofofficial travelofstafftoattendmeetings, which ha,epermltted thesendlngofstaffonmlsslonwithoutappropriate authori­ zation.(ll)freQuency inIncorrect codingofaccounts. and(lii)1008e control ontheuseofotherfundsbymeansofinternal andtemporary borrowinS8. 79.Pirst,withregardtotheweatprocedures, thoSecretary-General's bulletin wasalreadyrevised, inthemeantime, withaviewtotighting tho procedure. Underthenewprocedure, theapproval oftheRepresentation Unit lsthepre-condit',on toissuethetravelauthorization (formPT.S),which wouldeffectuate thepurchase oftlckets, paymentofperdiem,etc. Inspecialized agencies, ithasbeenfoundimpossible tosendstarrmembers on missionwithoutauthorization inalmostallorganizations. Insomeorgani­ zations. partltularly smallercentralized organizations. theelecution or official travelsisdirectly controlled bytheel8cutive heads.Inlar&er organizations, althoush theseprocedures arenotunderdiroctcontrol bythe executive heads,mission andtravelauthorization procedures areestablls~ed inSUCtlawaythatthepurchasing ofticttotswouldnotbepossible unless /..-18- appropriate authoril.tion i.siv.n.Inthec•••of'AO.und.rit.au.t.rity....ur•••allr.pr••entation travel. ~bichbav.tinancial implication. reQuire theautborilation ottb.Ottic.oftheDir.~tor-O.nerll. 80.S.condly, theQu••tionoftrAQu.~t incorr.ct codinav.snotverymuch rai••din.p.clalil.d as.ncie.. Almost.11orsanilations donothavea buds.tary provialon orsub-account on"repr.".ntatlon" p...op.....Ap.rttromthe UnitedNation••theonlyezc.ptlon laUNESCO.ub-.cc"unt on"r.pr.sen­ tatlon". Howev.r.itdo••notDece..arUycorr.spond to"representation" of ..hhstudy.Inthec..eof110,itap...ovllionon"official tr.vel"letot.U, sp.nttorr.pre.ent.tion.l purpol's. Tbisl••d.todifficulti.s inobt.inins cOllpe!'able tin.nelal intomation ontheoraanlzations. 81.Thirdly, int....n.l.ndt.mp~r....y t....nsf.rlamonstheobj.ctotezpen­ diture••r.the.utbority of••chors.nil.tion. Tbed.ticiency basnotb.en foundInthi,r••pect:bowev.r, thi.p....ctic.basalv.ntheIn.p.ctor
**Analysis**
The text appears to be discussing the financial aspects of representation and travel by international organizations, such as the United Nations and specialized agencies. It highlights the importance of proper financial control and reporting, and the challenges faced by organizations in tracking and accounting for expenses related to representation.

**Category**
Transport and communication, International trade