No.12ofApril1963isoutdated inseveral respects, asitcontains references to postsandcommittees thatnolongerexistandprocedures thatdonotrecognize changes intheworkpattern oftheAgency. 48.Inparticular, theabsence offullyoperational rulesontheappraisal of unserviceability duetonormalwearandtear,weaknesses inthemethodofsurveyof supplies andequipment ofminorvalue,inadequate controls onthesafestorage and disposal ofsurveyed property items,thelackofupdated anddetailed instructions onthefunction andresponsibilities oftheProperty SurveyBoardsecretaries and 11Official Records oftheGeneral Assembly, Thirty-ninth Session, Supplement No.5e(A/39/5/Add.3), sect.I. -10-t i o 4 N e t 5 s f d 5 s d P 5 r s T e 5: Cl ~ a 5 t a s 5 a 5 sd a fthefunctional interrelation between budget anddisposal actions areamongthe issuesthatshouldbeaddressed urgently bymeansofacomplete reviewof organization directive No.12. 49.WenotedinthisregardthatthedraftreV1Slon oforganization directive No.12prepa~ed atheadquarters in1982isnotsufficiently comprehensive tocope effectively withthesituation, asitislimited mostlytoaccessory issuessuchas theupdating ofposttitlesandtheadjustment ofvarious amounts mentioned. 50.Werecommended thatanin-depth reviewbe'undertaken bycompetent staffas soonaspossible withaviewtoestablishing anewco-ordinated andcoherent policy forthesurveyofUNRWAproperty tobeincluded intherevised organization directive No.12. 51.TheAdministration replied thatanAgency-wide reviewofprocedures forthe surveyofproperty wouldbeundertaken byheadquarters andthatanofficer wouldbe designated tocomplete therevision oforganization directive No.12assoonas possible. Casesoffraud 52.TheBoardwasinformed ofcertain irregularities andinconsistencies in respect ofthedisbursement ofcashgrantstorefugees toassistinrepairing shelters thathadbeendamaged following theoccurrences inSouthLebanon in1982. Theinvestigations arebeingpursued andhaveledtheAgencytocallfor explanations fromthestaffmembers concerned. 53.TheAgencyalsoinformed theBoardofpossible irregularities committed by certain staff,in.thesupplyandtransport operations inLebanon. Disciplinary action, including theseparation fromservice oftwostaffmembers, hasbeentaken against thestaffconcerned. 54.Finally, thereisacaseofsuspected fraudbyasupplier ofheatingoilto theAgencyintheSyrianArabRepublic. Investigations arebeingpursued to ascertain thescopeofthematter andtodetermine anypossible collusion byUNRWA staff. 55.TheAgency wasnotabletoprovide theexactamountoffundsinvolved inthe abovecasesatthistime. Comments onmatters dealtwithinthe1983report 56.Thematters contained inour1983report1/haveeither beendealtwithtoour satisfaction orhavebeenraisedagaininthisreport. -11-Acknowledgement 57.TheBoardofAuditors wishestoexpressitsappreciation fortheco-operation andassistance extended bytheCommissioner-General, hisofficers andmembers of theirstaff. (Signed) R.T.NELSON Auditor General ofGhana (Signed) A.DEFOY SeniorPresident oftheCourt ofAccounts ofBelgium (Signed) Francisco S.TANTUIOO, Jr. Chair_an, Commission onAudit, thePhilippines -12-cion )f ,Jr.Ill.OBSERVATIONS OFTHECOMMISSIONER-GENERAL OFUNRWAONTHE COMMENTS ANDRECOMMENDATIONS OFTHEBOARDOFAUDITORS Introduction 1.ThereportoftheBoardofAuditors iscontained insection IIabove. The observations oftheCommissioner-General onthepointsraised bytheAuditors are giveninthefollowing paragraphs andareintended tosupplement theviewsofthe Administration, asalready contained intheAuditors' report. Forconvenience, the relevant paragraph numbers oftheBoardofAuditors are'shownbesidetheheadings oftheCommissioner-Generales observations. Payroll andstaffcosts(audit, paras.13-22) 2.Exceptwithrespect toalanguage allowance forareastaffmembers (see para.3below), theauditors' observations inthis sect~on concern themethodof
**Analysis**
The text appears to be a report from the Board of Auditors of the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) to the Agency's Commissioner-General. The report discusses issues related to the Agency's organizational directive, property survey, and cases of fraud. It seems that the report is focused on the internal management and operations of the Agency, rather than on any specific economic, environmental, or social development projects.

**Category**
Humanitarian aid and relief, Employment