as contained in paragraphs 275 to 288 of its report (A/38/38 (Part II)). 34. Mr. SOKOLOVSKY (Byelorussian Soviet Socialist Republic) said that one of the ways of enhancing the efficiency of UNEP was to improve co-ordination with other organizations of the United Nations system engaged in similar activities. It was also essential for UNEP to plan its activities carefully, concentrating resources on the most important projects, and, in general, to make the most economic use of the resources made available by Member States. While UNEP had made some efforts in that direction, members could not close their eyes to the shortcomings in the management of the Programme which had been identified by CPC and the Advisory Committee. The Secretary-General's request for UNEP was nearly $1.2 million higher than the appropriation for the current biennium. One of the main reasons for the increase was the transfer of a large number of posts previously financed from the Environment Fund to the regular budget. That practice ran counter to every principle of good management. The transfer of the posts would mean that activities never considered b¥ the General Assembly would be charged to the regular budget, thereby undermining the principle of re~ect for established priorities. The regular budget should not be used to finance activities which were not of concern to all Member States. Moreover, it was wrong to transfer to the regular budget posts which had been filled in accordance with a principle other than equitable / ... A/C.5/38/.SR.27 English -e7 (Mr. Sokolovsky, Byelorussian SSR) geographical distribution. His delegation regretted that the Advisory Committee had recommended approval of five of the eight transfers requested. It did, however, support the recommendations in paragraphs 18.11 and 18.12 relating to the turnover deduction and travel. 35. MI. TAKASU (Japan) commended the Governing·eouncil of UNEP on the steps it had 
**Analysis**
The text appears to be discussing the United Nations Environment Programme (UNEP) and its budget, specifically the transfer of posts from the Environment Fund to the regular budget. The speakers are expressing concerns about the management of UNEP's resources and the impact of the transfers on the organization's priorities and efficiency. This suggests that the category related to natural resources and environment is a good fit.

**Category**
Natural resources and environment