1985-1989 (E/ICEF/1986/3) (seealsoparas. 80-85below). However, therelevant recommendations wereconsidered bytheProgramme Committee (seeparas. 147-152 and chap.VI,decision 1986/3), andtheCommittee onAdministration andFinance considered thefinancial planandrecommendations proposed inrelation toit (paras. 171-177 belowandchap.VI,decision 1986/6). Programme expenditure 56.Several delegations expressed concern that,whileattention wasfocused on childsurvival anddevelopment activities, whichaccounted foronethirdoftotal UNICEFexpenditure, expenditures inthefieldofwatersupply andsanitation .had dropped (seepara.24aboveandpara.58below). 57.ItwasalsonotedthatUNICEFexpenditures onwomen's programmes haddecreased inrecentyearswhiletheneedforadditional funding hadincreased (seepara.159 below). Mention wasalsomadeofthefactthatonly6percentofresources were devoted totheimportant areaofnutrition. 58.Thesecretariat responded thatthetrendsinprogramme expenditure werenot onlyaresultofexpanded immunization andORTprogrammes butwerealsodueto increases inprogrammes inessential drugs, moretraining activities inPHCanda shiftinaccounting practices, whichtransferred growthmonitoring expenditures fromnutrition tohealth. Thedropinexpenditures forwatersupply andsanitation wereduetothetermination oftheLebanon programme andunder-implementation in Bangladesh andEthiopia, butemergency expenditure hadincreased from7percentto 13percent. Someofthevariations wereduetofluctuations inthereceipt of "noted" funds. 59.Several delegations notedthattheuncertainty aboutcashflowshadforced UNICEFtoplanitsexpenditures onthebasisofzerogrowthinrealtermswhile several factors, including thefinancial crisiswithintheUnitedNations system, thestructure ofthepresent international economic systemandtheextremely critical economic situation inAfrica, hadcreated aneedforUNICEFtoexpandits delivery capacity. Therefore, UNICEF hadtorationalize itsexpenditures and directthebulkofitsresources toprogramme implementation (seeparas. 166-177 below)• Budgetconsiderations 60.Several delegations expressed concern aboutthepresent worldeconomic crisis anditsimpactonthesizeoffinancial contributions totheUnitedNations system ingeneral, andtoUNICEFinparticular. Atatimewhentheproblems ofwomenand children hadnotyetsignificantly diminished, UNICEF wasbeingobliged toreduce itsbudget, anditwashopedthatthatwouldnotadversely affecttheworkofthe organization. Several Boardmembers feltthatsucharesultcouldbeavoidedif UNICEF improved itsefficiency byreserving scarceresources forclearly enunciated andsharpened programme priorities. Thatwouldinclude efforts toincrease community participation sothatmorecommunities wouldassumegreater responsibility forimproving theirownwelfare .• 61.Thelackofclarity regarding theadministrative budget wasmentioned bysome delegations. Initscurrent form,littlecorrelation wasseenamongthevarious programme components, theadministrative budget andthestaffcomplement. In addition, funding sources fortheadministration ofallprogramme components were notclearly identified. Itwasstressed thatdecisions reflecting theuseofcore -10- contributions mustreflect Executive Boardpriorities. Clarification wasalso neededoftherelationship between "noted" projects andoriginal multiyear country budgets and/orprevious requests forsupplementary funds,takingintoaccount the factthatthenumberofspecial budgets (forEPI,supplementary fundsandmajor emergencies) exceed~ thecoreprogramme budget. 62.Onedelegation feltthatitwasunfortunate thatgeneral resources had declined whiledirectcontributions fromcountries forspecific projects had increased, andsuggested thatallresources should bepooled sothatprogrammes for children couldbeimplemented inanequitable manner. Delegations generally agreed thatalldonorcountries should beurgedtomaintain or,ifpossible, increase theircontributions togeneral resources soastoensurethatUNICEF hadastable andexpanding financal baseonwhichtosustainitsactivities. 63.Withregardtosupplementary funding, onedelegation agreedthatnew approaches wereneededinordertoimprove thecomplementarity between general resources andsupplementary fundssothatfinancial support forcombined programme
**Analysis**
The text appears to be discussing the financial and budgetary aspects of UNICEF, a United Nations agency focused on improving the lives of children and mothers worldwide. The document highlights concerns about the allocation of resources, the impact of economic crises, and the need for more efficient use of funds. It also touches on the importance of community participation and the need for a stable financial base.

**Category**
Health, Humanitarian aid and relief