auditors' finding, that the Applicant had "authorized 'welfar e payments', extending, in some cases, over several years, to som e Namibians" which by "nature and size" would "put these payments into the financial category of scholarships".In addition, he note d that the Applicant, "as Director of the Office, was authorized to decide o n individual cases, [and] like any other certifying officer, he wa s required to maintain proper documentation". He asserted that he had not instructed the Applicant to make payments to the 35 individual s listed by IAD, but noted that "as a senior United Nations official in whom, of course, [he] reposed the fullest confidence, [the Applicant] had full authority in regard to the scholarship programme and th e making of any necessary social welfare payments." In an interview conducted by the Director, IAD, and an Audi t Officer, the Applicant admitted that he had personally picked u p cheques for 22 Namibians at the Cashier's Office, that he ha d personally handed each cheque to each payee and that, although h e sometimes counter-signed the cheques, he never endorsed them . Furthermore, he asserted that he did not personally witness th e endorsement of the cheques. He alleged that, after picking up th e cheques from the Cashier's Office, a representative of the payee s would collect them from him, and would later return with the m endorsed so that the Applicant could arrange for them to be cashed. O n occasion, he obtained cash from the bank and handed it to th e representative of the proper payees, who in turn, did not sign a receipt. The Director, IAD, subsequently conducted interviews with- 9 - Ms. M.L. Murphy, an Administra tive Officer in OCN, Mrs. C. Gottesman, an Administrative Assistant and a secretary. Ms. Murphy stated that
**Analysis**
The text appears to be discussing a situation related to financial transactions and payments made by a United Nations official, likely within the context of humanitarian aid or development programs. The mention of "scholarships" and "social welfare payments" suggests that the payments are related to education or humanitarian aid, rather than economic development or industry.

**Category**
Humanitarian aid and relief, Education