termsofmoneyandnumberofapproved posts. Estimates ofcostsrelated to international staffassigned tothoseoffices andservices areprovided for information onlytotheoffices andservices concerned. Variances between estimates andactualareunavoidable andthedisclosure ofthesevariances isthe purpose ofthisinternal managerial control. (b)Expenditure inlocalcosts(audit, paras. 19-20) Seeabovecomments oncurrent allotment procedures. (c)Expenditure forestablished posts(aUdit, paras. 21-23) Asaresultofplacement androtation ofinternational staff,itissometimes necessary totransfer stafftopostsatalowerlevelthantheirpersonal grade. SixofthecasesnotedbytheAuditors represent downward reclassification ofthe postsoccupied anditistheorganization's policytoprotect thepersonal gradeof theincumbent. Further, asindicated totheAuditors, fouroftheeightcaseshave beenorarebeingresolved. Asfaras"supernumeraries" areconcerned, theAdministration confirms that supernumeraries arecharged tovacantestablished posts. However, thetotalnumber ofencumbered established postsiswellwithintheapproved numberandtherefore thereareno"exceedings" inpostauthorizations. TheAdministration hasalready indicated totheAuditors thatunnecessary confusion iscreated bytheabsence within UNICEFofaclearandconsistent definition oftheterm"supernumerary", whichshouldnotbeunderstood torepresent anycategory ofpostsoverandabove thenumberauthorized bytheBoard. Thisproblem wasdiscussed atthe1985session oftheUNICEFExecutive Boardandwillbeclarified inaspecial reportthatthe Administration willsubmittoitsBoardin1986. -17-Consultants (audit, para.6andparas. 24-27) 9.Asindicated bytheAuditors, theAdministration confirms thatithasbegunto implement theGeneral Assembly resolution, whilerespecting existing current contractual agreements. TheAdministration notesatthesametimethatthe Consultative Committee onAdministrative Questions isstillconsidering the inter-agency implications ofre-employment offormerstaffmembers (ACC/1985/6 of 27March1985,paras.75-79). 10.Asfarasdelaysinsigning agreements areconcerned, theAdministration recognizes thatthe16casesinauestion couldhavebeenavoidedifmoretimely notification hadbeengiven. Whileefforts arecontinuously madetocomplywith administrative reauirements, emergency situations mayobligetheorganization to applyacertain flexibility. Travel(audit, para.7andparas. 28-31) 11.Theadministrative instruction mentioned bytheAuditors introduced onlya temporary measure inlinewithsimilar procedures already introduced and implemented byotherUnitedNations organizations. Thismatter wasdiscussed at theFifthCommittee meetings inOctober 1984. Asaresultoftherecommendations madetotheotherorganizations, theUNICEFsecretariat reverted tothenine-hour standard oftravelasconfirmed bytheAuditors (para.29). 12.Withreference totheprocedure ofreimbursing costofhotelaccommodation exceeding 50percentofthedailysubsistence allowance, thesecretariat understands thatthecomments madeinparagraphs 30and31ofthereport donot auestion thesoundness oftheprocedure, butmerelyinvite aformalization thereof. Thishasbeendone,asindicated inparagraph 31ofthereport. Supplyoperations (audit, para.8andparas. 32-43) 13.Theproblems mentioned bytheAuditors stemprimarily fromthecomplexity of theoperation undertaken byUNICEF, onitsownvolition, toconsolidate the organization's supplyfunctions inonelocation. Thiswasdonetopermitbudget andoperational costsavings, areduction ofcorepostsandanincrease inlogistic andoperational efficiency. Themagnitude anddifficulty ofthetaskshavebeen reported bytheorganization toitsgoverning body. Wideredeployment ofstaff, separation, transfer, recruitment, training, upgrading ofallkindsofeauipment, re-adaptation ofsystems andprocedures ofworkhavebeencarried out,while maintaining theability tocarryoutprogrammes satisfactorily andtofacehigher thanusualdemands fortheurgent andmassive emergency needsinAfricaas'~ellas inits"reimbursable" assistance toGovernments andothers. 14.Theprocedural problems mentioned bytheAuditors arewellknownand recognized bytheAdministration whoaccepted -asandwhencircumstances madeit necessary -themaintenance oftemporary andtransitional working procedures, which were,however, subject tocontinuous monitoring toe':lsuretheavoidance ofany
**Analysis**
The text appears to be a report on the financial management and administration of the United Nations Children's Fund (UNICEF). It discusses various issues related to expenditure, personnel, and procurement, but does not seem to be directly related to any specific economic or development project. The language used is formal and technical, suggesting that the report is intended for internal management purposes rather than for public outreach or advocacy.

**Category**
Employment, Humanitarian aid and relief