9. Although the work of the Aavisory Committee was commendable, his delegation hoped that future reports would contain a greater number of specific recommendations aimed at improving administrative and budgetary co-ordination in the system1 they should provide additional information on the structure of disbursements, by object of expenditure, and on the cost of the various types of activities, also by object of expenditure. Lastly, the Advisory Committee could also study the impact of inflation and exchange rate variations. 10. Mr. FERNANDEZ MAROTO (Spain) pointed out a technical error in the Spanish version of the report of the Advisory Committee (A/38/515, table A.2, footnote~). The data furnished by the tables included in the report were extremely useful, for they made possible both a qualitative and a quantitative evaluation. His delegation had noted with interest that UNJSPF had 2,197 more participants than there were staff members in posts. It therefore strongly encouraged the Advisory Committee to pursue its work and to recommend, where necessary, the improvement of accounting methods in order to be able to determine precisely, inter alia, the project support costs referred to in paragraph 10. 11. Sections III and IV of the report were also very interest1ng. His delegation did not entirely share the opinion expressed by the Advisory committee in paragraph 36, however, for, while realizing the difficulties, it was convinced that the harmonization of arrangements in respect of programme planning, budgeting and evaluation anong agencies remained a valuable objective. I ... A/C.5/38/SR.24 English Page 4 (Mr. Fernandez Maroto, Spain) 12. As to the feasibility of establishing a single administrative tribunal, a question which had been under study for five years, his delegation was pleased that the legal advisers had reached a general agreement on a number of proposed reforms designed to inprove or harmonize the procedures of the two Administrative 
**Analysis**
The text appears to be discussing the work of the Advisory Committee and its reports, specifically focusing on administrative and budgetary coordination, accounting methods, and the harmonization of arrangements among agencies. The language used is formal and technical, suggesting that the topic is related to the management and administration of a organization or system. The text also mentions "project support costs" and "programme planning, budgeting and evaluation", which suggests that the topic is related to economic or financial management.

**Category**
Administration, International relations