24.Ourreviewofspecial service agreements entered intowithretired UNICEF personnel revealed fourcaseswheretheprovision ofGeneral Assembly resolution 37/327of21December 1982(sect.VIII,para.3)onthe$12,000 limitontotal emoluments thatmaybereceived inanyone calendar yearwasexceeded. Theexcess payments ranged from$22,710 to$39,240. 25.Whenthesecaseswerebrought toitsattention, theAdministration advised us thatithadbeguntoimplement theresolution in1985,exceptwithrespect to existing contracts, andthatfUllimplementation wasenvisaged for1986without exception. -8-Sto so and have ,een d ~.crue ,ould we 'w also Itbeen .tant, :osts jonal !total ,e :F's due ,rthe taken IS Idy the :F .ion 11 'xcess ledus ,utDelaysinsigning agreements 26.Ourexamination ofspecial service agreements entered intowithseparated or retired UNICEFpersonnel disclosed that16ofthe26agreements reviewed were signedonlyafterconsultants hadcommenced work. Weobserved thatthesecases, whicharenotinaccordance withtheprovisions ofST/AI/295 andST/AI/296, were dueprimarily todelaysinthesubmission ofreauests forconsultancy services by headauarters andfieldoffices. 27.Werecommended thatreauesting offices bemadeawareoftheprovlslons ofthe administrative instructions citedabove,theleadtimesforrecruitment andthe needtoplanreauirements inadvance. TheAdministration informed usthat compliance withtherecommendations wouldbereiterated toheadquarters andtothe fieldoffices. Travel Nine-hour rule 28.UNICEFadministrative instruction No.368,dated13Februa~y 1984,entitles staffmembers holding positions belowthelevelofAssistant Secretary-General to travel onofficial business viatheclassimmediately belowfirstclassforflights ofsixhoursorlonger. Thisstandard oftravelcontravenes thenine-hour rule established inST/AI/249/Rev.2 of15August 1983. Ourauditsampleof88trips takenin1984disclosed 35tripsmadefollowing thesix-hour rule. 29.Inthisconnection, weobserved thaton17December 1984UNICEFissued an administrative instruction reverting tothenine-hour ruleeffective 1January 1985. Additional travelallowance paid 30.Ourexamination oftravelexpenditures atheadauarters, Geneva andCopenhagen revealed thatUNICEFreimbursed staffmembers thecostofhotelaccommodations exceeding 50percentofthedailysubsistence allowance setbytheInternational CivilService Commission. Inthisregard, weobserved thatthereisnoexisting written policyallowing thepayment oftheadditional allowance andourreviewof reimbursements madefortravelclaimsdisclosed thatpayments weremadesolely on thebasisofhotelbills. 31.Werecommended thattheprescribed dailysubsistence allowance ratesbe complied withandthatawell-defined andwritten policyshould beformulated for exceptional situations because theabsence ofawritten policycouldeasilyleadto laxityinthepayment oftheadditional allowance. TheAdministration informed us thatadministrative instructions wouldbeissuedreauiring thattravelclaims be supported byjustifications inaddition tothehotelbillsandthatallclaimsfor reimbursement wouldbereviewed adequately • -9-Supplyoperations Supplyintegration 32.Ourreviewoftheintegration ofsupplyoperations disclosed thatthemodern facilities atCopenhagen havebeencompleted andhavebeenoccupied, exceptthat theconstruction ofthebulkareaofapproximately 3,000m2hasnoteven commenced. Wealsoobserved that,although itwouldseemthat·theplanned reduction inpermanent postswasattained, 18short-term General Service postshave beenprovided inboth1984and1985andhavebeenutilized toprovide assistance primarily totheprocurement operation. Appointments tothesepositions weremade in1984andsubseauent extensions wereeffected that,incertain cases,extended beyondthetermallowed inrareandexceptional cases. Wealsoobserved thatsome appointments werevaliduntiltheendof1985.Localstaffcostsforthese 18postsdidnotformpartofthebudget approved fortheestimated non-recurring costsofcarrying outtheintegration plan. 33.Whenwebrought thesefindings toitsattention, theAdministration informed usthateveryviablealternative wasbeinglookedintosothattheconstruction of thebulkareacouldcommence assoonaspossible. Concerning the18posts, wewere
**Analysis**
The text appears to be discussing administrative and financial aspects of the United Nations Children's Fund (UNICEF), specifically highlighting instances of non-compliance with rules and regulations regarding staff compensation, travel, and supply operations. These issues are likely related to the management of the organization's resources and personnel.

**Category**
Humanitarian aid and relief, Employment