no difficulty in absorbing the costs if the Fifth Committee adopted the proposals. 59. He wished to add that UNHCR was an expanding organization which, in recent years, had had programmes as high as $500 million. It could not be described as a top-heavy organization since, at the senior level, there were only one Under-Secretary-General, one Assistant Secretary-General, and six D-2 posts, four of which were financed from the regular budget and the other two from extrabudgetary resources. 60. He regretted the clumsiness of the procedure followed by the Secretariat. The proposal of the Secretary-General as submitted in the revised estimates was, however, a responsible one and he hoped that members of the Fifth Committee would endorse it. 61. At the request of the representative of the United States, a recorded vote was taken on the proposal contained in paragraph 675 of the report of the CPC. In favour: Algeria, Argentina, Australia, Austria, Bahrain, Bangladesh, Belgium, Benin, Botswana, Brazil, Brunei Darussalam, Bulgaria, Burkina Faso, Burma, Burundi, Byelorussian Soviet Socialist Republic, Cameroon, Canada, Chile, China, Congo, Cyprus, Czechoslovakia, Denmark, Ecuador, Egypt, Ethiopia, Fiji, Finland, France, Gabon, German Democratic Republic, Germany, Federal Republic of, Ghana, Greece, Guinea, Guinea-Bissau, Guyana, Honduras, Hungary, India, Indonesia, Iran (Islamic Republic of), Iraq, Ireland, Israel, Italy, Ivory Coast, Japan, Jordan, Kenya, Kuwait, Liberia, Libyan Arab Jamahiriya, Madagascar, Malaysia, Maldives, Mali, Mexico, Mongolia, Netherlands, New Zealand, Niger, Nigeria, Norway, Oman, Pakistan, Peru, Poland, Portugal, Qatar, Romania, Rwanda, Saudi Arabia, Senegal, Singapore, Spain, Sudan, Swaziland, Sweden, Thailand, Togo, Trinidad and Tobago, Tunisia, Turkey, Ukrainian Soviet Socialist Republic, Union of Soviet Socialist Republics, United Arab Emirates, United Kingdom of Great Britain and Northern Ireland, United Republic of Tanzania, Venezuela, Yemen, Yugoslavia, Zaire, Zambia. I ... Against: United States of America. Abstaining• None. A/C.5/40/SR.36 English Page 13 
**Analysis**
The text appears to be discussing the budget and financial management of the United Nations High Commissioner for Refugees (UNHCR), with a focus on the costs of its programs and the approval of the Secretary-General's proposal. The text also mentions the voting results of a proposal related to the UNHCR's budget. Based on this, it seems that the category related to Humanitarian aid and relief would be a good fit.

**Category**
Humanitarian aid and relief