theactivities oftheUnited Nations arecarried outinaccordance withthe legislative mandates andpriorities adopted byMember States andwithmaximum regard forefficiency andeffectiveness. Arelated objective willbetoensure aproper roleoftheregional, functional andsectoral intergovernmental bodies ofthe Organization intheplanning andprogramming process. Thosebodies complement the roleofthecentral intergovernmental andexpert bodies thatpresent recommendations totheEconomic andSocial Council, asappropriate, andtotheGeneral Assembly. 42.5Another central objective willbethefurther strengthening ofthefunctions ofcontrol inthespending ofthescarce financial resources atthedisposel ofthe Organization andthefullest application oftheprinciple ofaccountability ofthe responsible programme managers, regardless ofthesources offundsattheirdisposal. Digitized by Dag Hammarskjöld Library42.6Inord~rtoachieve thoe·eobje,ctives ,several probl,a.mB andissueswillbe addre~:~H.d. Inparticular, t.bel"ffi".ethooology andprocedtue forthepreparation and con:!1l1<leratioll ofthebudget outlin,e ""illneedtoberefined; theformatof pret:);entation ofthepr09ra''Tci!§i.!8 budget needs sot.natitwillbecomeless icated andprovide $flOratrMt>paretu:l,.'; theqt;:stio~ of,apportioned ::os~s ne~ds tobeaadressed; ani! t!'~roleofextrabudgetary fl-llaIlCl.ng Hltheoverall. f:ul1anc1al ",truoture oftheUnited. l'Jations winneedtobeprecisel}' defined, andapproval and r:;gchc1'li~ns willnl1l'edto beSOL".tinized andcontrolled. 42.1 in ota!itllilessed contrib'iltiontl haveaffected negatively the abLHt.y efth~Organization to~eetitsfinancial obligations. Tnecritical fina,nci;al rzituation experiencfiid bytheOrganizat.ion inrecentyears, asaresult of tnot>e ,unden]corer~ the tu~edfor.8Jf'tongotherthings, aneffective financial n'"~nag'lfi,'~r~t andcontrol ~y1;lte'f$L Accurate financial dataandaccounts oftheUnited l\iation~ fllU",tbe~aintaira,ed <'!Italltilt,etl, andtheusemadeofUnited Nations n~f~ourCe!\} rrt,;111>tbejuatifl<1ld andreported totheappropriate authorities andaudited t~h(ltl:lo<lirdofAnd! tor~.Efficient management ofcashandtimely disbursement for financi·al tranlllactiom,~ ateIiOsl.lential. 42.8 Tl1{;' eXj)&.!1sion ofpeace-keeping andrelated activities havemade haavl.'i>!'~!M:Uldl!!J onth(J;humanandfinancial rElSlOurces oftheUnited Nations and l"lJiFmbtlr Stattiil. Tof'!:eatbetter theincreased dej'j'jands andtoimprove theefficiency ofth(}Selclt'ctariat intllatter~ related topeace-keeping ingeneral, stepshavebeen takenlijt"",:rtlng in1989toillllprove e:xi~ting arrangements intheSecretariat forthe har,dlin.t;j of)?tJacEl",keelping operations. Following theestablisr.Jl1ent ofaSenior Pl~nl'1illg findMonitoring Grouptoassist intheforward planning forpeace-keeping activitlelll andmonitoring thecurrent operations thepossibility hasbeenconsidered of~H>tl\lblighing Bclilupport account forpeace-keeping operations toenable amore fl€lE:lble tlfH.pOD!.l8 tochanging requirements andtoachieve amoreequitableformula al'fIOrlg th(!ffvariaut> peace-keeping operations. Inaddition, linesofresponsibility witbin thoorganizational unitsdealing withthoseservices arebeingreviewed in ordertoprovid.e mor@comprehensive andintegrated budgetservices suchasbudget formulation, monitoring andcontrol inthisarea. 42.9'I'hiE>programme willcontinue tobeimplemented bytheOfficeofProgramme Planning, Budget andFinance atHeadquarters andbythevarious finance services of thlllDivi!!iions ofAdminhtration andProgramme Planning andCo-ordination Offices at I:.boUnited Nations Offices atGeneva andVienna, theregional commissions. andother Unitod ~iI<:!It.ionlii offic€l5 awayfromHeadquarters. WhiletheGeneral Assembly inits (~nolution 12(I)of13February 1946designated theAdministrative andFinancial Service. alftprincipal unitoftheSecretariat. thefunctions andorganizational
**Analysis**
The text appears to be discussing the financial management and administration of the United Nations, including budget planning, financial control, and resource allocation. It also touches on the topic of peacekeeping operations and their financial implications. Given the focus on financial management and administration, it seems likely that the text is related to the functioning of the United Nations as an organization, rather than a specific area of activity.

**Category**
International organization, Administrative and financial management