Special adjustments 11.MOreover, duringitsreviewofthesecretary-Generales proposals forthe Administrative Management Service (AMS),Internal AuditDivision, Electronic Data processing andInformation Systems Division, andCommonServices, Nairobi, the Advisory Committee wasinformed thatitwastheSecretary-Generales intention to submittotheGeneral Assembly atitsfortieth session reports containing further proposals andrevised estimates foreachoftheseunits. Underthecircumstances, pending consideration oftheSecretary-Generales reports, theCommittee recommends, inchapter 11below, ~pproval ofmaintenance estimates forsection 28E,F,Gan8N.10.TheAdvisory Committee notesthattheproposed programme budgetfor1986-1987 doesnotincludealltheforeseeable expenses forthebiennium. Thesecretary­ General indicates inpa~agraph 41oftheIntroduction thatrevised estimates will besubmitted forthreesections whichhavebeenincluded inthebudgetatthe maintenance baselevell section 7(Department ofTechnical Co-operation for Development), section 17(United NationsIndustrial Development Organization) and section 25(International CourtofJustice). TheSecretary-General indicates furtherthatnoprovision hasbeenmadeundersection 32inrespectofthe construction projects atAddisAbabaandBangkok, butthatthesematterswillbe addressed inthecontext ofprogress reports tobesubmitted totheGeneral Assembly atitsfortieth session. 12.TheCommittee wasalsoinformed thatrevised estimates undersection 28K (Miscellaneous expenses) maybesubmitted totheGeneral Assembly atitsfortieth session inthecontext ofareportbytheSecretarY-General ongeneral insurance. Justpriortoitsconsideration oftheestimates undersection 28L(Jointly"I'P1', 1'· '; -4-I l[; i ~. t',financed activities) thecommittee wssinformedthatrevis':~~:ima:~~:~ submitted withregardtotheConsultative Committee onSubstantive Questions (CCSQ)I (operational activities), inaddition, revised estimates willbesubmitted under I section 28LontheInternational CivilService Commission (ICSC). \' 13.TheAdvisory Committee notesthatforanumberofthesections mentioned in paragraphs 10to12above,revised estimates arebeingsubmitted totakeinto ~ account studies orprogress reports thatwerestillpendingatthetimetheinitial \,. estimates werebeingprepared. TheAdvisory Committee pointsoutthatthe • inclusion ofprovisional estimates intheproposed programme budgetleavesthel submission incomplete andmakesgeneral analysis andcomparison withprevious ~ budgets moredifficult. TheCommittee therefore requests theSecretary-General to ensurethatinfuturespecial studies andprogress reportswillbecompleted in timetobetakenintoaccount intheproposed programme budgetsothatrevised estimates willonlybesubmitted inveryexceptional circumstances (seealso para.76below). 187 .1 a r s, ds, N. h14.Duringthecourseofitsspring1985session theAdvisory Committee received andexamined theSecretary-General's revised estimates forsection 7(A/C.5/40/2) and28L(CCSQ)(A/C.5/40/4 andCorr.l) andrevised estimates forsection 25 (A/C.5/40/3). TheAdvisory Committee wasinformed thattheserevised estimates wouldincrease theoverall rateofrealgrowthcalculated bythesecretary-General from0.4tonearly0.6percent(seepara.8above). Therelated observations of theAdvisory Committee ontheserevised estimates (andtheconsequential effecton section 31andincomesection 1)arecontained initssecond, thirdandfourth reports ontheproposed programme budgetfor1986-1987 (A/40/7/Add.l, A/40/7/Add.2 andA/40/7/Add.3 respectively). Although theSec~etary-General hasprepared revised estimates forsection 17(A/C.5/40/1), inviewofdevelopments related to theissueofUNlDO's conversion intoaspecialized agency, theCommittee has decided toreverttothematterduringtheearlypartofitsautumn1985session. 15.Thebudgetary aspects ofthemethodology usedforthepreparation ofthe 1986-1987 estimates arediscussed bytheSecretary-General inparagraphs 13to25
**Analysis**
This text appears to be a report on the budget and financial management of the United Nations, specifically discussing the proposed programme budget for 1986-1987 and the Secretary-General's revisions to the estimates for various sections. The text mentions various organizations and programs, such as the Administrative Management Service, Electronic Data Processing and Information Systems Division, Common Services, and the International Court of Justice, which suggests a focus on the internal operations and management of the UN.

**Category**
International organizations, Employment, Industry