inannexes IIandIIItothepresent report. I., Digitized by Dag Hammarskjöld LibraryA/C.5/45/2 English Page15 3.Institute forNamibia Account 50.TheInstitute forNamibia Account provided mostofthefunding forthebudget oftheUnited Nations Institute forNamibia. Pursuant toGeneral Assembly resolution 44/243 B,theInstitute willceaseitsoperations on30September 1990. Inthesameresolution, theAssembly requested theSecretary-General, in consultation withtheUnited Nations TrustCommittee fortheUnited Nations Fund forNamibia, andinco-operation withtheGovernments ofNamibia andZambia, to implement theclosure oftheUnited Nations Institute forNamibia andtoliquidate itsassets anddischarge itsliabilities and,having regard totheneedsofNamibia andthesuccessor institution totheInstitute, tomakeavailable anyresidual net assets forutilization bysuchsuccessor institution. 51.Asindicated intheSecretary-General's statement ofprogramme budget implications (A/C.5/44/56/Rev.1), ithasbecome apparent thatsufficient resources arenotavailable intheInstitute forNamibia account oftheUnited Nations Fund forNamibia tomeetthefinancial requirements setoutintheInstitute's budget as approved bytheSenate oftheInstitute. Ithasalsobecome apparent that weaknesses intheInstitute's financial accounting makeitdifficult todetermine thefullextentofitsfinancial problems, butcurrent estimates indicate thatthe Institute's revised budget for1990of$5,300,800, approved attherecent Senate meeting, exceeds income for1990andcashresources carried forward from1989by approximately $1.4million. 52.Inordertoarrange fortheclosure oftheInstitute andtheorderly liquidation ofitsassets anddischarge ofitsliabi.lities, itisestimated that 3workmonths ofaseniorofficial toactasliquidator willberequired, together with3workmonths ofProfessional and60workmonths oflocal level staffto provide theliquidator withadequate accounting andsecurity services. Accordingly, aprovision of$61,000 hasbeenmadeforgeneral temporary assistance, together with$31,300 fortravel and$10,000 forotheroperating expenses. In addition, provision hasbeenmadetomeetthenetresidual deficit underthe Institute's account intheUnited Nations FundforNamibia, currently estimated at upto$1.4million, theexactfinalamount tobedetermined bytheliquidator after theliquidation ofassets anddepending ontheresponse totheappeal forprompt payment ofunpaid pledges andforfurther contributions thatwasaddressed to formercontributors on30July1990. Theestimated requirem~nts of$102,300 for theworkoftheliquidator havebeenincluded undertherevised estimates forthe Office oftheUnited Nations Commissioner forNamibia (seeparas. 27-35), anda subvention ofupto$1.4million underUnited Nations grants (seepara.42). C.Transitional UnitforNamibia 53.Underthetermsofparagraph 3ofitsresolution 44/243 A,theGeneral Assembly requested theSecretary-General tocontinue toprovide thenecessary resources inordertocomplete theimplementation oftheprogramme activities approved bytheCouncil for1990,assetforthinannex Itotheresolutions (see paras. 27-40). Itisanticipated thatalloftheactivities enumerated therein willbecompleted in1990withtheexception ofthedrafting ofahistorical /... ..- Digitized by Dag Hammarskjöld LibraryA/C.5/45/2 English Page16 account oftheresponsibilities andprogrammes undertaken bytheCouncil sinceits inception. Asindicated intheSecretary-General's statement ofprogramme budget implications related toGeneral Assembly resolution 44/243 (A/C.5/44/56/Rev.1), preparation ofthisaccount isestimated toinvolve sixwork-months ofProfessional stafftimein1990andsixmonths in1991.
**Analysis**
The text appears to be discussing the financial and administrative aspects of a United Nations program or institution, specifically the United Nations Institute for Namibia, which is closing down. The language used is formal and technical, indicating a focus on budgeting, accounting, and financial management.

**Category**
Economic development, Humanitarian aid and relief