organisations' mandates, structures and activities and the resulting different requirements of their governing bodies. Thus he points out in paragraph 7 of the report that "the question of budgeting is indeed a very broad and complex one" and that "(budgeting) techniques and methods cannot be examined in isolation and irrespective of the overall budgetary and financial policy of the organizations". In the opinion of ACC, what matters most in the search for greater harmonization of budgeting methods and techniques is that new ideas should be shared and constructively discussed and that each organisation should benefit from the experience of others. 3. The report goes beyond a comparison of budgeting techniques and methods alone by dealing with issues of broad'financial management and policy. ACC can support a number of the observations and analyses made by the Inspector in this context. However, it considers that some of the related recommendations, notably recommendations 6 and 7, concerning the level of working capital funds and the gradual elimination of reserve accounts, must be read in the light of the actual financial situation, which in many organisations continues to be very critical. As the Inspector confirmed during a preliminary discussion of the report with financial managers of the organizations in the Consultative Committee on Administrative Questions (CCAQ), the recommendations relating to the financing of budgetary expenditures and the level of working capital funds are "based on the assumption of prompt and full payment of the assessed contributions of Member States, as provided for in organizations' financial regulations" (ACC/1989/15, para.9). The application of these recommendations would thus appear, for the present, to be a theoretical rather than a practical possibility. 4. The comments of ACC on these and other recommendations contained in the report are set out in the paragraphs below. A/45/130/Add.l English' Page 3 Recommendation 1 
**Analysis**
The text appears to be discussing the budgeting and financial management of international organizations, highlighting the complexity of budgeting and the need for harmonization. It also touches on the importance of considering the actual financial situation of organizations when implementing recommendations. The language used suggests a focus on administrative and financial matters, rather than specific sectors or industries.

**Category**
Administration, Finance