provided in addenda to the present report. 4. It is recalled that during the coarse of the forty-fourth session of the General Assembly, the Secretary-General submitted a report, issued subsequently as document A/@.5/44/45, to the Advisory Committee on Administrative and Budgetary Questions on the administrative and budgetary aspects of the financing of the United Nations peace-keeping operations. In that report, the Secretary-General proposed, inter alia, a change in the arrangements that were in place for the provision of overload posts financed from the budgets of the ongoing peace-keeping operations that were financed outside the United Nations programme budget for the biennium. These posts are provided to supplement the provisions under the regular budget for managerial, legal, technical and administrative support and backstoppinq of good offices and peace-keeping operations. The proposed change excluded the overload posts provided by the United Nations Transition Assistance Group (UNTAG), as this operation was due to end on 31 March 1990 and did not seek additional appropriations for 1990. The proposal indicated, instead, a need to establish a formula that would apportion the costs of the overload posts in a more equitable manner, by including in all future budgets of good offices and peace-keeping operations, financed outside the regular budget, a financial provision calculated on the basis of a fixed percentage rate of the costs of the civilian component, that is, the United Nations staff members serving in the mission area, for salaries, common staff and travel costs. The income generated from the application of the percentage rate would be maintained in a separate account for support of peace-keeping operations against which temporary posts would then be established. At the end of the financial period, any unencumbered balance would remain in the account for the purpose of providing assistance to the offices dealing with 
**Analysis**
The text appears to be discussing the financial and administrative aspects of the United Nations peace-keeping operations, specifically the proposal for a new formula to apportion the costs of overload posts in a more equitable manner. The text does not seem to be related to economic development, natural resources, agriculture, forestry, fishing, industry, transport, communication, international trade, health, education, employment, or culture. The focus is on the internal administrative and budgetary aspects of the United Nations, making humanitarian aid and relief a more likely category.

**Category**
Humanitarian aid and relief