maintained the opposite viewpoint, there was little point in comparing the level of United Nations expenditure with amounts spent on armaments or on the New York police or fire departments. The hard facts, which could not be disregarded, were that those countries which provided the lion's share of United Nations funds wished to see the rate of growth of the Organization lowered. That view should be borne in mind by the entire United Nations Secretariat when preparing the initial programme budget estimates. 29. The calls for budgetary restraint were not always heeded by certain Secretariat departments, which requested additional posts or reclassifications. Those responsible for such requests should be informed that financial stringency was no empty sloganJ rather, it was the clear wish of Member States and should be respected by everyone in the Secretariat. 30. His delegation had learned with interest of the Secretary-General's intent to increase the effectiveness of the Secretariat by making structural changes. He trusted that the Secretary-General would be in a position to report to the General Assembly at its thirty-ninth session on progress in implementing those reforms. / ... r • • A/C.5/38/SR.l4 English Page 8 (Mr. Abraszewski, Poland) 31. The role of CPC and ACABQ in considering programme budget proposals had increased over the years, that was due in part to the intimate knowledge of United Nations activities which was required and the highly technical nature of the budget. The two organs played a vital role in estimating the expenditure needed to implement programmes mandated by the General Assembly. His delegation would support a further strengthening of their role, aimed at more effective priority-setting. 32. Mr. GODFREY (New Zealand) said that the Secretary-General had been successful in striking an appropriate balance between the desire of many Member States for 
**Analysis**
The text appears to be discussing the budget and management of the United Nations, specifically the role of different organs and departments within the organization. It also touches on the importance of prioritizing spending and being mindful of the financial constraints faced by the organization. Given the focus on the internal workings of the UN, it seems likely that the text falls under a category related to international organizations or administration.

**Category**
International organizations, Administration