UNITED I, it! ,,, ,’ it :I ‘r i NATIONS / en sse Distr. GENERAL A/45/130/Add.l 14 May 1990 ORIGINAL: ENGLISH Forty-fifth session Items 126 and 127 of the preliminary list* ADMINISTRATIVE AND BUDGETARY CO-ORDINATION OF THE UNITED NATIONS WITH THE SPECIALIZED AGENCIES AND THE INTERNATIONAL ATOMIC ENERGY AGENCY. JOINT INSPECTION UNIT Buduetinu in oraanizations of the United Nations system Note bv the Secretary-General Addendum The Secretary-General has the honour to transmit to the General Assembly the comments of the Administrative Committee on Co-ordination on the report of the Joint Inspection Unit entitled "Budgeting in organizations of the United Nations system" (A/45/130). * A/45/50. go-12275 1551f (E) / .*. A/45/130/Add.l English Page 2 ANNEX Comments of the Administrative Committee on Co-ordination 1.- The Administrative Committee on Co-ordination (ACC) has studied the report of the Joint Inspection Unit entitled "Budgeting in organiaations of the United Nations system" (JIU/REP/89/9, ~01s. I and II) and has found in it an objective and factual review of important aspects of current budgeting practice in the United Nations system. ACC believes that the report, and in particular the comparative tables in volume II (which it would be desirable for the Unit to bring up to date from time to time), will be a useful source of reference, both for Member States of the organizations of the system and for the organisations themselves as they pursue their aim of enhancing the comparability of their'budgets and the compatibility of their budgeting methods and techniques. 2. ACC has noted that the report gives some recognition to past efforts in this domain and to the positive results already achieved in the harmonisation of budget presentation and practice. At the same time, the Inspector has recognised the unavoidable limits placed on such efforts and results by the specificity of 
**Analysis**
The text appears to be related to the administrative and budgetary coordination of the United Nations system, specifically discussing the report of the Joint Inspection Unit on budgeting practices in organizations of the system. The focus is on the harmonization of budget presentation and practice, and the recognition of past efforts and results achieved in this area. This suggests that the category should be related to the organization and management of the United Nations system, rather than a specific issue or sector.

**Category**
Administrative, Employment