oftheIntroduction. Inresponse tocomments madebytheAdvisory Committee inits reportonadministrativ~ andbudgetary co-ordination oftheUnitedNations withthe specialized agencies andtheInternational AtomicEnergyAgency (IAEA)(A/39/592, para.17),theSecretary-General provides abriefoverview ofthemethodology used inpreparing thebudget. TheCommittee's observations ontheelements comprising the1986-1987 expenditures estimates, asshowninparagraph 9above,aregivenin paragraphs 1Pto34below. Recosting to1985rates 16.TheCommittee recallsthat,inparagraphs 10to14ofitsfirstreportonthe proposed programme budgetfor1984-1985, itobserved thatincomputing therevalued resource basesomedepartures fromstandard methodology hadbeenmadewithrespect tothecalculation ofbaseyearrates. TheCommittee wasinformed that,in formulating the1986:1987 proposals, carehadbeentakentoensurethatthe standard methodology wasutilized. The1985ratesusedforcomputing theresource baseweretheoperational ratesofexchange andinflation ratesusedinthefirst performance reportforthebiennium 1984-1985. 17.Thetableinparagraph 9aboveshowsanamountof$40.1million forrecosting therevised appropriation for1984-1985 to1985rates. Thisamountincludes -5-~ :1 "$23.5million undersection 31toprovide forthefullbiennial effectoftheconsolidation intobasesalaries offourclasses ofpostadjustment on1January 1985.Thisadditional amountundersection 31isoffsetbyanequalamountunderincomesection 1. Special adjustments proposed recurrent growth 2 t a t o e $ 1 H r c i ic a w a ~ t n c C e t i22 s ( i r b 560.5 346.5 ~11540.02371.8 1872.8 1442.1 1430.0 1056.8 971.9 608.8 593.5(Inthousands ofUSdollars) Increases Commonstaffcosts Established posts Acquisition offurniture andequipmentCommunications Rentalandmaintenance ofpremisesSupplies andmaterials External printing andbindingStaffassessment Rentalandmaintenance offurnitureandequipment Jointadministrative activities Various (netincreases anddecreases)1.19.Ascanbeseeninthetableinparagraph 9above,therecurrent growthproposed intheprogramme budget,atrevised 1985rates,amounts to$3,095,500. A breakdown byobjectofexpenditure showsthattherecurrent resource growthconsists ofthefollowing increases anddecreases (bothindescending orderofmagnitude):18.Ascanbeseenfromthetableinparagraph 9above,·special adjustments totalnearly$9.7million for1986-1987. TheAdvisory Committee notedthatspecialadjustments inthevarious budgetsections weremorenumerous thaninthepast.Representatives oftheSecretary-General statedthatwhilespecial adjustments doindeedaffectmoresections than·before theytotallessthanthenearly$10.6million proposed for1984-1985. Ofthetotalamountforspecial adjustments,$8.9millionrelates tosalaries, commonstaffcostsandtherelatedstaffassessment. According toinformation received bytheCommittee, thesalaryrelatedspecial adjustments arelargely theneteffectoftwofactors: Ca)anadditionalrequirement resulting fromareversion tostandard vacancy factorsatHeadquarters,UnitedNations OfficeatGeneva (UNOG), Bangkok, Baghdad andNairobi. (b)reducedrequirements atSantiago andBangkok asaresultofare-estimation ofprovisionsrequired atrevised 1985ratesforsalary st~ndards atthesedutystations. TheAdvisory Committee notesthatspecial adjustments forUNOGandHeadquarters followtheactiontakeninthefirstperformance reportonthebiennium 1984-1985 toreflect higherthanaverage vacancies fortheselocations. TheCommittee alsonotesthat non-sal~ry special adjustments totalapproximately $800,000 andreflectanumberofadhc~situations. Explanations ofthesehavebeenprovided wherenecessary in~pter 11below. -6-21.Established posts(recurrent increase of$1,872,800) andotherpersonnel matters arediscussed inparagraphs 37to60below.20.Thebreakdown aboveshowsthatthelargest increase isproposed forcommon staffcosts($2,371,800). Asidefromrequirements related toestablished posts ($810,000) andrepresentation allowances ($17,000), morethan$1.5million ofthe increaseisforafter-service healthinsurance andcompensatory payments, these requirements areexplained inparagraphs 28K.lto28K.4oftheproposed programme budget.3095.58444.51985.6 1968.1 1802.4 1120.0 851.4 407.9 309.1Decreases TOtal(1-2)Construction andmajormaintenance General operating expenses utilities Travel
**Analysis**
The text appears to be discussing the budget of the United Nations and its specialized agencies, with a focus on the methodology used to prepare the budget, the elements comprising the expenditures estimates, and the proposed recurrent growth. The text also mentions salary-related special adjustments, established posts, and other personnel matters. Based on this information, it seems likely that the category would be related to administrative or financial management.

**Category**
Employment, Humanitarian aid and relief