6- The Boardrs revies of capltal asseta concentratea on housing constructioncarried out under 10an agreenents with Governmenta. te indlcated in paragraphs 53to 70' certain dlfficurtree have arisen rlth regard to titr.e and ounership ofrental incoDe depositeal in 'advance recoverable locally" (ARL) accounts forrepalment of the 10an to IrNDp headguarters, the fixing of the lever of rents andthe tern of loan repaynent. The Advisory conmittee notes that the Administrationis taking step6 to resolve the6e problens. l. In paragraphs U to 23 of its report on T NICEF !/ ae yeLL as in its reports ont NHCR (paraa. 12-15) anil t NFPA (paras. 13-20), the Board of Auditors discussesbudgetary control, and the need for npre effective tnonrtoring, in the fierat, ofcompliance with existing budget instructions. 8. rn 1t6 dlscuEsion of expenditures for establigtred posts (paras. 2r-23 of theBoardrs report) ' the Board drars attention to th€ fact that staff costs for20 euper nunerar ies, as rrell as for a number of personnel in aborished internationalprofessional core posts, have been charged to this object of expenditure. TheBoard has recomrnended the forrnuration of a well-defined and written poricy onsupernumerar ies . The Advisory comtnittee intenalE to folr.ow this up ln the contextof future I'NICEF budget submisslons. 9. On the guestion of special services agreenents (SSA) (para. 24 of the Board,srePort) r the Board notea four caaes vrhere totEl emolur0ents had exceeded the gl2,O0othit pe! carendar year that is gtipurated in sectron vrrr, paragraph 3 0f GenerarAssembly reaolution 37/237 of 2l Decenber 1992. The Boaral aLso notle that, in theN 40/ 635 English Page 3 najor ity of cases, SsAs are signed only after tbe consultants ttave connenced working. The cottments oi th" id,'i"oryt conoittee on retroactive sigDature of contracts may be found in paragraph 4 above' 10. In paragraPhs 28 and 29 of lts report, the Board draws attention to the standards of accommodation for air travel of I'NICEF shaff nenber s ' In 1984 ttNICEa rlecideil to aPPly tbe fare of the class j'mnediatelv below first class for fliqhts of six hours or longer. The Atlvisory corn$iltee kfes note of the Boardrs observation in paragraph 29 that, .fiectiv. I January 1985' uNIcEF has aPPlied this fare only
**Analysis**
The text appears to be discussing the financial management and administrative practices of an international organization, specifically the International NICEF. It highlights various issues and concerns related to budgetary control, asset management, and staff expenses. The tone is formal and professional, suggesting that the text is a report or a document related to the organization's internal governance.

**Category**
Humanitarian aid and relief, Employment, Education