-79-rapid, andbasedontheexperience ofotherorganizations, thiscouldleadtothe inefficient useofpeople andresources. Thesecretariat concurred withthese remarks, butnotedthattheUnited Nations BoardofAuditors hadobserved thatdue totherecent growthofUNICEF programme operations, additional staffsupport was necessary toeaseexcessive work-loads andservice programmes effectively. 34.Onedelegation urgedthesecretariat toconsider increasing thenumberof national professional officers recruited, andthesecretariat replied thatthis suggestion wouldbeacteduponwithinavailable resources. 35.Withregardtoliquidity, onedelegation notedthatUNICEFcashreserves were 125percentoftherequired levelandurgedUNICEFtomaintain strictplanning and control inspiteoftheexcessresources. Thesecretariat assured theCommittee thatunderthecurrent financial plan,cashreserves wouldbebrought within the policylevel. Onedelegation saidthatthisexplained whygeneral resources expenditures wouldexceedgeneral resources incomeduringtheyears1992and1993. 36.Twodelegations remarked thattherewasaneedtoreassess thecriteria for allocating general resources programme funds. Thesecretariat notedthese concerns, butexplained thatthecriteria wereestablished bytheExecutive Board basedontherecommendation oftheProgramme Committee, andthattheseconcerns should beraisedinthatCommittee. 37.Onedelegation requested thesecretariat toinclude allocations forsafe motherhood asaseparate lineitemintables showing programme expenditures, and thesecretariat agreedtoreviewthissuggestion. (Seechap.IV,decision 1990/29 fortherecommendation oftheCommittee asadopted bytheExecutive Board.) VIII. UNICEF FINANCIAL REPORTS 38.TheCommittee considered thefollowing: (a)Financial report andstatements forthebiennium ended31December 1989 (E/ICEF/1990/AB/L.7); (b)Reviewofexpenditures inexcessofcommitments andunspent commitments forcompleted projects financed bysupplementary funds(E/ICEF/1990/AB/L.10); (c)ReporttotheUnitedNations BoardofAuditors andtheAdvisory Committee onAdministrative andBudgetary Questions regarding General Assembly resolution 44/183 (E/ICEF/1990/AB/L.14). 39.Twodelegations notedtheratioofgeneral resources tosupplementary fundsin totalUNICEF income. Onedelegation urgedallGovernments toincrease their contributions togeneral resources beforeincreasing theircontributions to supplementary funds. 40.Onedelegation notedwithapproval thepaperoutlining theoverexpenditures on programmes, andpointed outthatprogramme priorities mayneedtobereviewed since mostoftheoverexpenditures wereincountries wheretheneedsweremosturgent. 41.Onedelegation requested clarification ofthemethods usedindetermining UNICEFexpenditures (obligations ordisbursements). Thesecretariat replied that -80-expenditures intheadministrative budget wereactualdisbursements andalimited amountofobligated expenses, whichweresUbject tostrict management control and scrutiny. Programme expenditures wereaccounted foronthebasisofactual disbursements. (Seechap.IV,decision 1990/30 fortherecommendation ofthe Committee asadopted bytheExecutive Board.) IX.UNICEF STAFFING 42.TheCommittee reviewed document E/ICEF/1990/AB/L.2, whichispresented annually totheExecutive Boardandthisyearlistedforthefirsttimeboth international Professional corestaffandinternational Professional project staff. 43.Several delegations saidthattheyfoundthedocument useful, andone delegation requested thatinthefuture,itshouldinclude graphs andchartsto indicate staffing trendsinvarious UNICEFoffices. 44.Twodelegations raisedquestions aboutpersonnel policies inUNICEFrelating tothecriteria forpromotion andupgradings, andsaidthattheoperating cost implications ofpromotions andupgradings shouldbereviewed bytheAdvisory Committee onAdministrative andBudgetary Questions before submission tothe Executive Board. 45.Somedelegations expressed concern aboutincreased staffing atheadquarters locations andaskedformoreinformation ontrendsinthefield. Thesecretariat responded thatonly17percentofUNICEFstaffwereintheheadquarters locations atCopenhagen, Geneva andNewYork. 46.Several delegations referred totheproposal inthemedium-term planto
**Analysis**
The text appears to be discussing the financial and administrative aspects of UNICEF's operations, including budget planning, resource allocation, and staffing. It seems to be focused on the organizational and management aspects of UNICEF's work, rather than specific programs or projects related to a particular sector or industry.

**Category**
Health, International relations