24.Onedelegation stressed theimportance ofensuring thattheaccounting for thisfundwouldbeveryclear. TheCommittee agreedthatanyuseofthefund should havepriorBoardapproval andthatthesecretariat shouldreport periodically totheExecutive Boardonthesources andusesofthefund. 25.Onedelegation pointed outthathisGovernment provided facilities toUNICEF freeofcharge andurgedotherGovernments toconsider adopting thesamepolicy. (Seechap.IV,decision 1990/26 fortherecommendation oftheCommittee asadopted bytheExecutive Board.) V.MOCK-UP OFREVISED FORMAT OFTABLES ANDANNEXES 26.TheCommittee considered thefollowing: (a)Mock-up oftherevised formatofcertain tables andinclusion ofnew annexes infuture UNICEFbudget documents (E/ICEF/1990/AB/L.1)i (b)ReportoftheAdvisory Committee onAdministrative andBudgetary Questions ontherevised formatofcertain tables andinclusion ofnewannexes in future UNICEF budget documents (E/ICEF/1990/AB/L.3). -78-27.Onedelegation saidthenewformatwouldimprove transparency inthebudget document andwouldunifythepresentation ofinformation onthereclassification of international Professional coreposts. Thesamedelegation pointed out,however, thattablesshould beaddedtoshowtheaverage levelofpostsbylocation andthe breakdown ofindirect operating costs. Withthoseamendments, delegations supported theproposed format. Thesecretariat acknowledged theneedforamore transparent document, butcautioned thatthedocument shouldnotbetoobulky. The secretariat saidthatitwouldconsult theAdvisory Committee onthematterof inclUding moredetailed information andwouldendeavour toprovide fulldetails on postupgradings. (Seechap.IV,decision 1990/27 fortherecommendation ofthe Committee asadopted bytheExecutive Board.) VI.AMENDMENT TOTHEFINANCIAL REGULATION ONREVALUATION POLICY 28.Delegations notedwithapproval theproposed amendment totheUNICEFfinancial regulation regarding revaluation ofcontributions duetofluctuations inexchange rates(E/ICEF/1990/AB/L.13). Theybelieved theeffects ofsuchreva1uations should bereflected directly against eachindividual contribution intheinterests of better accounting andtransparency. Thesecretariat agreedwiththesecomments. (Seechap.IV,decision 1990/28 fortherecommendation oftheCommittee asadopted bytheExecutive Board.) VII.FINANCIAL PLAN,1990-1993 29.Several delegations notedtheiragreement withthefinancial projections contained inthefinancial plan,ascontained inthemedium-term plandocument (E/ICEF/1990/3 andCorr.1). Itwasfeltthattheseforecasts wereprudent and realistic andformed agoodbasisfortheapproval offuture UNICEF programmes. Delegations alsonotedwithapproval theuseofincomeprojection rangesandagreed thatitwasprudent tousethelowerprojection asthebasisforprogramme planning, whilesetting fund-raising targets fromthehigherprojections. 30.Several delegations notedthatthefinancial planincluded thepossibility of mandatory increases intheexisting administrative budgetfortheperiod 1990-1991. Onedelegation requested aclearer explanation ofthebasisforthese mandatory increases. Thesecretariat responded thattheprojected increases related toincreases instaffentitlements withintheUnitedNations common system andtotheeffects ofexchange ratefluctuations, aswellastootherincreases of amandatory nature. Actualincreases inthe1990-1991 UNICEFadministrative budget wouldbesubmitted forapproval tothe1991Executive BoardaspartofthebUdget process. 31.Several delegations notedthattheprojected staffincreases wereduetothe growthinUNICEF programmes andoperations. Several delegations alsoremarked that allproposed staffincreases shouldbereviewed carefully. Onedelegation urged thesecretariat toensurethatallindirect costsassociated withincreased levels ofstaffing wereincluded inthebudgetestimates. 32.Onedelegation requested thatadetailed analysis offundsrequested for official travel beincluded inthenextadministrative bUdget. 33.Several delegations notedwithsatisfaction theactual andprojected growthin UNICEF income. Onedelegation suggested thatperhaps UNICEF growthhasbeentoo
**Analysis**
The text appears to be discussing financial and administrative matters related to the United Nations Children's Fund (UNICEF), including budget planning, financial regulation, and financial reporting. The text also touches on issues such as staff increases, indirect costs, and official travel. Given the focus on financial and administrative matters, it seems likely that the text is related to the management and operation of UNICEF, rather than a specific program or project area.

**Category**
Health, Humanitarian aid and relief