5. In this recommendation the Inspector calls for a review by those organizations which do not have programme budgets of the possibilities of introducing them and of developing them to give distinctive indications of planned outputs, He adds that a medium-term plan should constitute the principal policy directive for the organisations' programme budgets, 6. A number of organizations have integrated programme planning, budgeting and evaluation systems under which proposed budgets are formulated in the framework of medium-term plans and presented in programme terms. These organizations are continuing their efforts to make budget documents more transparent and specific wi.th regard to planned outputs. One organization has recently introduced a budget format which for the first time contains a work programme setting out principles, objectives and priorities as well as cost estimates for its various programme activities. In some organizations the budget, while presented in terms of objects of expenditure, is adopted in the.context of a detailed programme description and/or medium-term plan or of governing body decisions fixing levels of activities and resources over several budget periods. In a few cases medium-term planning has been found to be impracticable because of the nature of the activities performed, which have to respond to urgent needs as they arise. Thus, ACC believes that the organizations' response to this recommendation will have to depend on their specific circumstances and the requirements of their governing bodies, Recommendation 2 7. In this recommendation the Inspector calls for the general adoption of a method of determining real resource growth under which budget estimates are recosted after having been compared with previous resource levels on a Constant cost basis, As in the case of recommendation 1, ACC has noted that the practice recommended is already followed in a number of organizations; it has recently been 
**Analysis**
The text appears to be discussing organizational management and budgeting practices in non-profit organizations, specifically in the context of international development or humanitarian aid. The language used is technical and focused on budgeting and planning, suggesting that the topic is related to administrative management rather than a specific sector like agriculture or industry.

**Category**
Education, Employment