unsolved. The absence of direct linkage to available resources in the budget approval and expenditure process left UNHCR extremely vulnerable to a repetition of the previous year's financial crisis. Scarcity of financial resources was not a temporary phenomenon and its reality had to be acknowledged. There was a need for some form of linkage between income and expenditure, or some form of priority setting, to avoid the risk of a permament financial crisis since assessed needs regularly exceeded available income. 43. Despite those réservations, his delegation fully supported the adoption of the Temporary Working Group's report. It was the beginning of the process of resolving the financial crisis, a process which should be pursued by the High Commissioner and the Sub-Committee on Administrative and Financial Matters. 44. The High Commissioner had recently made welcome changes in UNHCR to strengthen the decision-making process and to establish clear lines of authority. It was to be expected that they would enhance management control and improve accountability as well as transparency. His country fully supported those reforms, which shonld also allow UNHCR to focus its attention on a number of systemic problems that currently inhibited a more efficient and effective response to the global refugee situation. First and foremost, there was a need to bring greater certainty to the budgeting and funding process. Second, jurisdictional responsibility between UNHCR and other United Nations agencies such as UNDP had to be clarified. Third, UNHCR in conjunction with the broader united Nations system, needed to establish a mechanism to encourage and facilitate the preferred durable solution, early repatriation. Such a mechanism would help to avoid protracted refugee situations. Lastly, it was time that UNHCR and the United Nations system, made a serious effort to come to grips with root causes and the resultant problem of mass exoduses, 
**Analysis**
The text primarily discusses the financial management and funding process of the United Nations High Commissioner for Refugees (UNHCR), highlighting the need for greater certainty, transparency, and accountability. It also touches on the need to clarify jurisdictional responsibilities and establish mechanisms to encourage durable solutions for refugees. Given the focus on organizational management, financial resources, and humanitarian aid, it is likely that the text falls under a category related to humanitarian aid and relief.

**Category**
Humanitarian aid and relief