In addition to these streamlining efforts, the 1990-1991 budget ad- dresses the issue of the central finan- cial and accounting system, which reflects the Executive Directors equal concern for sound financial manage- ment and accountability. The pro- posed budget also calls for substantial strengthening of the staff develop- ment and training component in the Organization since the most valued resource UMCEF can offer to the coun- tries with which it co-operates is often the knowledge, skills and expertise of its staff. Liquidity provision IJNICEF works with countries to pre- pare programmes so that recommenda- tions can be approved by the Executive Board in advance of major expendi- tures on these programmes. UNK.'EF does not hold resources to full}' cover the cost of these recommendations in advance, but depends on future in- come from general resources to cover expenditures. The Organization does, however, maintain a liquidity provision to cover temporary imba- lances between cash received and dis- bursed, as well as to absorb differences between income and expenditure estimates. UN1CEF maximizes planned general resource programme expenditures based upon the requirements of the liquidity provision and upon the level of projected general resource contribu- tions.AGFUND The Arab Gulf Programme for the United Nations Development Organ- izations (AGH'ND) continued its as- sistance to developing countries, mainly through United Nations agen- cies as well as some Arab Nuos. UNI- c'HF received an important share of AGFUND contributions. The persisting general economic difficulties in theGulf are still forcing AGFUND to re- duce the volume of its assistance across the board. AGFUND was established in April 1981 by Bahrain, Iraq, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates on the initia- tive of HRH Prince Talal Bin Abdul Aziz. Q Information resources management In 1989, Programme Division and field office staff formulated revised procedures for programme coding
**Analysis**
The text appears to be discussing the budget and financial management of a UN agency, specifically the United Nations Children's Fund (UNICEF). It highlights the importance of sound financial management, accountability, and staff development. The text also mentions the Arab Gulf Programme for the United Nations Development Organizations (AGFUND), which provides assistance to developing countries. Given the focus on financial management and international cooperation, it is likely that the text falls under one of the categories related to international development or humanitarian aid.

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