submitareportontheprogress achieved inthisregardtoitandtotheCommittee forProgramm~ andCo-ordination intimefortheforty-fifth se8sion oftheGenex'a1 AS8embly, theSecretary-General willalsoreportperiodically th.reafter tothe Advisory Committee onsubsequent progress inimplementing themeasures envisaged. 5.TheAdvisory Committee believes thatthecourseofactionpropos.d bythe Secretary-General (seetheannextothepresent report)is,ingeneral, acceptable. -22-However, theCommittee believes thattheSecretary-General shouldalsoinclude measures forthedevelopment ofamechanism forensuring thattheunreimbursed use ofregular budgetstaffandresources forextrabudgetary activities isminimized to theextentpossible. ABindicated inparagraph 89ofitsfirstreportonthe proposed programme budgetforthebiennium 1990-1991, 11theCommittee "hasnoteda numberofinstances whereitbelieves thatthedivision ofcoststobepaidfrom theregular budgetandfromextrabudgetary fundsshouldbemoreproportionate to their res~ective levelsofactivity", ittherefore "intends tomonitor this sJtuation closely soastoensurepsmuchaspossible thatthefullcostsof extrabudgetary activities, including administration andbackstopping, areborneby extrabudgetary funds". 6.TheAdvisory Committee alsorequests thattheabove-mentioned progress report include information onthegrowthofextrabudgetary resources sincethebiennium 1980-1981, and,totheextentpossible, ontheutilization ofthesefundsbyobject ofexpenditure andsectorofactivity. Theprogress reportshouldalsoindicate howtheSecretary-General intends toconveyinformation onadditional extrabudgetary resources received duringthecourseofabiennium (seepara.15 below), since,asstatedinparagraph 85oftheCommittee's firstreportonthe proposed programme budgetforthebiennium 1990-1991, thereceipt ofadditional extrabudgetary resources hasanimpactontheworkprogramme. 7.Inparagraph 86ofitsfirstreportontheproposed progranmle budget f~rthe biennium 1990-1991, theAdvisory Committee pointed outthat"adequate control of extrabudgetary expenditure notonlyinvolves theSecretary-General, butshouldalso directly involve insomeformtheintergovernmental bodies". TheCommittee, in paragraph 88,therefore requested theSecretary-General toprepare Italistofthe extrabudgetary fundsandprogrammes (whichcouldconsist ofseveral fundswitha similar purpose), •••whicharenotcurrently subject toreviewandapproval byan intergovernmental body,together withsuggestions forthemostefficient meansof enabling theAdvisory Committee toreviewtheattendant administrative and budgetary arrangements". 8.Inthisconnection, theAdvisory Committee notesthatwhilemany extrabudgetary fundsareadministered through thetrustfundmechanism (as discussed above), otherfunds,suchasthosechannelled through theUnitedNations ReliefandWorksAgencyforPalestine Refugees intheNearEast(UNRWA), arenot. TheAdvisory Committee notesthatextrabudgetary expenditures forUNRWAin1990and 1991areestimated at$486million. Withregardtotrustfunds,itisgenerally possible todistinguish between twotypes I(a)thosewhichprovide technical co-operation assistance todeveloping countries, and(b)thosewhichsupport or supplement thesubstantive workprogrammes oftheOrganization. TheCommittee was informed that106substantive trustfundsexisted asat31December 1988,the biennial expenditure (1January 1988to30June1;89)ofthosefundstotalled some $325million. 9.Thereviewofextrabudgetary programmes varies. Technical co-operation trust funds,insofarastheyareprogrammed asanintegral partoftheoverall bUdget preparation fortheorganizational unitconcerned, lendthemselves toagreater measure ofintergovernmental scrutiny. Forexample, theintergovernmental review oftheDepartment ofTechnical Co-operation forDevelopment oftheSecretariat, the UnitedNations Conference onTradeandDevelopment andtheregional commissions considers theworkprogramme ofthoseentities asawholewithout distinction between theresources derived fromtheregular budgetandthosefromextrabudgetary resources. TheAdvisory Committee intends toscrutinize proposed expenditures -23-related tothosefundsinthecontext ofitsexamination ofproposed programme bUdgets (seepara.13below). 10.IncODsidering themostefficient meansofenabling ittoreviewthe administrative andbudgetary arrangements ofextrabudgetary funds,theAdvisory Committee notesthatthereareanumberoffactors totakeintoaccount in
**Analysis**
The text discusses the management of extrabudgetary funds and programs, including technical cooperation assistance and support for the substantive work programs of the United Nations. It highlights the need for adequate control and transparency in the use of these funds, and the importance of reviewing and approving extrabudgetary expenditures. The text also mentions specific examples of extrabudgetary funds, such as those administered by the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Based on this analysis, it appears that the text is related to the management of international aid and assistance.

**Category**
Humanitarian aid and relief, International trade