forthesecostsareincluded inallotment advices issuedtoalloffices. Our analysis ofbudgetary statusreports revealed substantial variances forfield offices ineightoutofthesixteen budgetlinesforinternational staffcosts. Thesevariances weresignificant intermsofboththeamounts aswellasthenumber ofoffices involved. Intotal,expenditures forinternational staffcostsfor fieldoffices exceeded therelated budgetestimate. However, theorganization asa wholedidnotexceedits1984allotment forinternational staffcosts. 17.Sinceestimates ofinternational staffcostsareprimarily related to established posts, werecommended areviewofthemethods andbasisusedfor distributing amounts intheglobalaccounts tothevarious offices. Inaddition, werecommended thataneffective lineofcommunication andbetterco-ordination be established between theBudgetSection andtheDivision ofPersonnel. 18.TheAdministration informed usthatessential revisions tothestatusof allotment report hadbeenreauested thatwouldfacilitate themonitoring of expenditures andthebudgetary adjustments fortransfers between individual lines withinthecategory. Localcosts 19.Elevenoffices exceeded totalallotments forlocalcosts,fiveoffices exceeded category 1allotments forlocalcosts, andseventeen offices exceeded allotments forcategory 2expenditures. Ourexamination alsorevealed that, contrary toexisting policy, nopriorapproval fromheadauarters wasobtained by theseoffices. Although existing budgetinstructions reauire headauarters approval forsignificant changes between objects ofexpenditure, weobserved, however, that theconcept ofwhatconstitutes asignificant changehasnotbeendefined. -7-l20.Werecommended amoreeffective monitoring ofcompliance byfieldoffices to existing budgetinstructions andfortheAdministration toprovide guidelines so thattherequirement relating tosignificant changes canbemoremeaningfully and effectively implemented. TheAdministration informed usthatbudgetofficers have beeninstructed tomonitor expenditures moreclosely andfieldoffices havebeen reminded ofexisting budgetinstructions. However, withrespect tothesecond recommendation, theAdministration statedthatacritical appraisal ofthe paperwork thatwouldbegenerated andthecompensating benefits thatwouldaccrue fromthedefinition oftheconcept ofwhatconstitutes significant changes should firstbeundertaken. Expenditures forestablished posts 21.Asafollow-up toourfindings onsignificant variances instaffcosts, we reviewed expenditures underthebudgetlineforestablished posts. Ourreview disclosed 17staffmembers encumbering postsbelowtheirpersonal grade. Wealso observed thatthesalaries of14General Service pesonnel whosepostshavenotbeen provided forinthepostauthorization table,aswellaspayments toaconsultant, werecharged tothisbudgetline.Finally, ourreviewdisclosed thatstaffcosts fo~20personnel without established postsbutwhohavebeenclassified as "supernumeraries", aswellasforanumberofpersonnel inabolished international Professional coreposts, havebeencharged tothisbudgetline.However, thetotal numberofauthorized postswasnotexceeded. Inthisconnection, wenotedthe absence ofawritten policy onsupernumeraries, 15ofwhomhavebeeninUNICEF'S employforatleastoneyear. 22.Werecommended theinstitution ofbettercontrol measures toensurethat established postsarenotfilled bypersonnel withahighergradelevel,proper identification offunding source andcharges forpersonnel notincluded inthepost authorization tableandforconsultants, andtheformulation ofawell-defined and written policy onsupernumeraries. 23.TheAdministration informed usthatthe17casescitedhadariseneither due totheneedtofacilitate theplacement androtation ofinternational stafforthe downward reclassification ofthepostsoccupied. Steps, however, werebeingtaken toresolve thecasescited. TheAdministration haddiscontinued theerroneous charging ofpayments toconsultants andwouldrectify erroneous charges already madein1985.Finally, wewereinformed thattheorganization hadcommenced the process offormulating apolicy onsupernumeraries. Consultants Ceiling Onemoluments exceeded
**Analysis**
The text appears to be a report on the budgetary status of an organization, specifically discussing the costs of international staff, local costs, and expenditures for established posts. The report highlights variances, identifies areas for improvement, and makes recommendations for better control measures. The focus is on administrative and financial management rather than specific sectors or activities.

**Category**
Employment, Humanitarian aid and relief