refined toenahlebettermonitoring ofprogramme andadministrative expenditure. Budgetary control ontravelcosts 16.Ourexamination alsodisclosed thatcontrol onexpenditures ontravelcosts wasnotadeauate, although themechanism ofissuance ofallotments forthepurpose wasinplace. Conseauently, wenotedthat10organizational unitsbetween them exceeded theirtotalsUb-allotments of$303,000 received upto31December 1984by $43,884. 17.Although theAdministration notedwithsatisfaction thatsavings werereported oncertain organizational units,itagreedtoconsider ourrecommendation that budgetary planning fortravelshouldbeinrelation totheactivity needsofthe organization andshould formaneffective basisforexpenditures ontravel. Furthermore, allofficial travelshould bebasedonapreviously approved auarterly plan,asreauired byadministrative instructions. 18.TheAdministration considered thatthedeficit of$43,884 in10orqanizational unitswasmo~ethanoffset bysavings ontravelexpenditure inotherorganizational units. Forwurd planning oftravelexpenditures inspecific unitsisrendered -2-ain tproject ~acaseof :y.particularly difficult because ofthenatureofUNHCRactivities. Asudden refu~ee influxinaregionmaygiverisetoanunforeseeable increase intravel expenditures incurred bythecompetent sUbstantive andfunctional unitsat headauarters andinthefield. Nevertheless, totheextentfeasible, budgetary control atsub-allotment levelshouldbestrengthened. Inthiscontext, itis studying thepossibility ofissuing sub-allotments atthelevelofthedivisions andregional bureaux (incompliance withannexV,chap.II,para.1.5ofthe Manual), ratherthanatthesection level,soastofacilitate control andmakeit moreeffective. Cash management Repayments ofoutstanding loanbalances 19.Between 1957and1967,UNHCRgranted housing, installation, education and otherloanstotalling $17,552,556 torefugees insixcountries repayable overa periodofupto50years. 20.Ourexamination ofthestatusoftheloansasof31December 1984disclosed thatrepayments oftheloanshavenotbeenadeauate. Forexample, norepayments hadbeenmadefromtwobranchoffices since1981andnonefromoneofficein1984. Asregards individual accounts, nopayments werereceived on45outof220in1983 and42outof192in1984.'ctively allotments sections t eshould control. 01,004in tof ices,and Those tional Ilal21.Additionally, wenotedhattheaccounting systemandrecords for accounts didnotprovide satisfactory andadeauate financial reports. theyear-end loanaccount balances, whichtotalled $5,882,264 asat 31December 1984,werenotconfirmed withtherespective agencies.theloan Moreover, dto Eltaking e.In roland nisbeing Hture. costs purpose Ithem 1984by reported that ofthe auarterly izational izational red22.Werecommended totheAdministration thatitensurethat: (a)Recovery oftheloansshould bepursued moreeffectively through the respective branchoffices concerned, (b)Theaccounting systemandrecords fortheloansbeimproved toprovide satisfactory andadeauate accounting records, (c)Periodic reconciliation andconfirmation ofloanbalances should bemade byheadauarters andthebranchoffices. 23.TheAdministration informed theBoardthattherelevant branchoffices had sincetheauditbeenreauested tofollow upoutstanding loansandtoensurethat theoutstanding balances wereconfirmed. Accounting control wouldalsobe computerized induecourse. -3-Collection ofunpaidpledges 24.TheBoardmentioned initsreportfor19831/thesubstantial outstanding unpaidpledges of$75,706,000 asat31December 1983andrecommended intensified efforts fortheircollection. 25.Ourexamination ofthestatusofpledges asat31December 1984hasindicated that,asaresultofthefailure ofUNHCRtosubmitexpenditure statements todonor countries, unpaidpledges amounting to$5,450,482 werewithheld bythempending the receipt ofrelevant expenditure datafromUNHCR. Inthisregard, wenotedthatthe fieldoffices andimplementing agencies wereremissinthe~rovision ofthe relevant information onexpenditures. 26.Inthisconnection, weconsidered thattherevenue potential ofUNHCRstands tobediminished whenitisunabletoprovide adeauate andtimelyinformation on itsactivities todonorcountries. Wetherefore urgedtheAdministration to
**Analysis**
The text appears to be an audit report from the United Nations High Commissioner for Refugees (UNHCR) examining its financial management and control. It highlights issues with budgetary control, cash management, and accounting control, specifically regarding travel expenses, loan repayments, and unpaid pledges. The report recommends improvements to these areas to ensure effective financial management and accountability.

**Category**
Humanitarian aid and relief