documentation of the type required by the applicable Financia l Regulations and Rules of the U .N. (see, generally, rules 108 and 110) governing certifying officers, of which the Applicant was one. Th e auditors were also dissatisfie d with the apparent absence of required internal controls and proper procedures in connection with thes e disbursements of U.N. funds. They asked the Applicant to fu rnish them with all documentation he had supporting the payments, but th e Applicant had no files on any of the recipients and no documentation other than some miscellaneous obligation documents and his memoranda- 20 - requesting payment which he used to obtain the cheques. The Applicant had obviously certified the requests for cheques on the basis of his alleged private knowledge of the existence of the beneficiaries an d their entitlement to the funds. He alleged that this was don e pursuant to verbal instructions he had received from the Com missioner. In answer to a question by the Tribunal, the Respondent informed i t that the approving officers involved lent their authority to th e issuance of the cheques in reliance on the Applicant's certification alone. VI.The Applicant obtained the cheques himself and allegedly ha d them endorsed in his presence by the recipients or turned th em over to a representative of the recipients who took them to the recipients , had them endorsed and then returned them to the Applicant. Th e Applicant then cashed the cheques at the bank or allegedly assiste d recipients or their representa tive in cashing them, sometimes signing his name as a second endorser. After he cashed cheques, he allegedly turned the cash over to the recipients or to their representative in his office. As much as US$4,0 00 was involved on such occasions. The
**Analysis**
The text appears to be related to financial transactions and management within an international organization, specifically the United Nations. The language used is formal and technical, suggesting a context of financial reporting and auditing. The activities described involve the use of funds, disbursements, cheques, and cash transactions, which are all typical financial management tasks.

**Category**
Humanitarian aid and relief, International trade