supplementary resources, wouldbenotonlypossible butwouldalsoberoutinely followed. (c)Overthenextyear,UNICEF wouldexplore specific mechanisms for combining general resources andsupplementary funding morecoherently intosome formofceiling forcountry programmes and,ifitappeared feasible, submit proposals onthoselinestotheBoardforactionnextyear. 189.Inreplying tocomments, thesecretariat reconfirmed theUNICEFpolicythat general resources should remainthe"core"ofUNICEF income andthatsupplementary fundsshould bereceived fromGovernments onlyifthoseGovernments hadalready contributed generously togeneral resources. Thesecretariat further indicated thatitwaspossible tocontrol satisfactorily theproportion ofsUPPlementary fundstogeneral resources through the"noting" procedures andtheyearlyreview by theBoardoftheprojections forsupplementary funding madeinthemedium-term plan. Thenewprocedures understudy,asoutlined inthemedium-term plan,suchas theestablishment offunding targetand/orcountry-by-country ceilings, would provide additional internal control instruments. 190.Inresponse totheconcerns ofseveral delegations, thesecretariat affirmed thatUNICEF wasrejecting negative conditionalities. Forexample, ifadonor insisted ontiedprocurement inthedonorcountry, thatwasnotaccepted asa contribution toUNICEFbutcouldonlybeaccepted asacontribution-in-kind tothe recipient Government, ifthatGovernment agreed. However, someconditionalities mightbepositive -e.g.whenadonorGovernment stipulated thattheutmosteffort should bemadetoprocure supplies intheassisted country. 191.Asregards thedifference between emergency andsupplementary funds,the secretariat explained thattheExecutive Director wasauthorized bytheBoardto appealforemergency fundswithout further authorization andthatthe1976Board decided todistinguish between emergency andsupplementary funds. "Noted" projepts wereplanned, proposed andinitiated aspartofthesamecountry development plan guiding theallocation ofgeneral resources programmes. 192.Emergencies created theneedforextraordinary interventions whichwerenot planned andwhichusually involved rehabilitation efforts. Itwasdifficult to drawaclearlinebetween emergency relief andmoredevelopmental interventions. Thesecretariat's viewwasthatiflong-term rehabilitation efforts weretobe initiated, fundscouldbesoughteither fromsupplementary fundsor,withthe agreement oftheGovernment concerned, byinclusion intheregular country programme. 193.Delegations requested clarification aboutinterest earn~donsupplementary fundscashbalances available toUNICEF andontheproportion andstability of thosebalances intheUNICEFliquidity provision. 194.Thesecretariat indicated thatonmorethanoneoccasion, UNICEF had negotiated payment procedures withdonorsofsupplementary fundswhereby supplementary fundsweregiventoUNICEFaccording toestimated commitments andat thetimewhenthosecommitments hadtobeundertaken byUNICEF. Insuchcases,the question ofinterest wasminimized, andsometimes eliminated. Nevertheless, a certain amountofsupplementary fundswouldalways betemporarily available to -29- UNICEFsincetherewasanunavoidable gapbetween commitments anddisbursements, andsincea"noted" project mustbeatleastpartly fundedbeforeimplementation couldstart. 195.Whendiscussing theissueof"overhead", anumberofdelegations supported the Executive Director's proposals ascontained inthedocuments beforetheBoard. Otherdelegations indicated apreference forsimplepragmatic procedures toavoid unnecessary complications. Afewdelegations suggested thatadecision onthe mattershould bepostponed untiltheoverall problem ofsupplementary funding could bere-examined (seepara.63above). 196.Therecommendation oftheCommittee onAdministration andFinance, asadopted bytheExecutive Board,appears inchapter VI,decision 1986/9. (Additionally, the secretariat statedthattheeffects oftherecommended procedures wouldbe evaluated bytheAdvisory Committee onAdministrative andBudgetary Questions and bytheBoardwhenreviewing the1988-1989 budgetproposals. UNICEFstaffing
**Analysis**
This text appears to be discussing the financial management and resource allocation of UNICEF, a United Nations agency focused on children's health and well-being. The text mentions specific funding mechanisms, such as supplementary funds, and discusses the relationship between UNICEF and its donors. The text also touches on the concept of emergency funding and the need for flexibility in financial management. Given the focus on financial management and resource allocation, it is likely that the text is related to humanitarian aid and relief.

**Category**
Humanitarian aid and relief