eitherIhortand.Ipllclt orvelldeveloped andprecll.. Someorsanlzatlons (FAO)haveeltablllhed Itrlctprovlllons reQulrlns thetravell.'r tosu~lta latllfactor, travelreportpriortothelubmlsslon forprocel,tns ofthe travelelpenseclaim..Isardlna timelimit.somemanualsprovideforone week;andotherstolerate 30daJsoftheendofthemeetIns. 71.Intheotherpartoforaanlzations, thereellstnoruledorInstructions sovernlns thereportlns, whichImpliestheabsenc.ofwelldefinedpolicyof orsani~atlons andreflects thesuperficial mannerInapproachInstbis important staseofreprelentation. 72.Asthedepartments oftheUnitedNations, thespecialized asencies have usualformsofreports, suchas:oralorwrittenreports. summaryorcombined formsofreports. Theformsdependonthestatusofattendance and, conseQuently, theroleoftherepresentative tobeplayedatthemeetins. 73.TheInspector considers thatwrittenreportsaremorefreQuent Inthe practice ofspecialized asencles thanIntheUnitedNations. Ontheother hand,someofthespecialized Isencles, particularly thosewithasisnlflcant activity ofrepresentation, reQuesttheirrepresentatives tosubmitacompre­ hensivedocument contalnlns: (a)theevaluation ofthemaindevelopments durlnethemeetins's deliberations, (b)theassessment oftheslsniflcant acpectsandresultsofatt.ndance, (c)thesummaryofrecommendations indi­ catinsthefollow-up actiontobetaken;and(d)anelplanatory conside­ rationwhenthemeetinshasimportant policyimplication. 74.Similarly totheUnitedNations, theInspector hasalsoconcluded that theprovisions reQuirlna thesubmission ofreportsattheendofeachmeetlne arenotwellobserved inanumberofcases.Thisrepresents theweaknela in supervisory mechanisms oftheorsanizations concerned aswell.Thelackof reports maybedetrimental totheoverallmonitorins procedure. /...,"/"•17- VI.'INANCIAL ASPICTS A.COlt.otreDre.,ptltlop 75.Itile.tlmated thattheoraanizationl concerned Ipendonaverlseroush1y 2-3percentoftheirresularbudsettorthepurpo.el otreprelentation. Thl.IIonlyane.timate lincemo.tottheorsanlzation. donothavea .pecitlc budsetary provi.ion onreprelentation, whichiluluallyundera seneralprov18ion on"official bullDe88 travel"or"dutytravel". Thus,most oftheoraanilation. indicate intheirreplie8totheQuestionnaire thatthe infonaation oncostsofrepresentation isnotavailable. Technically speakins, it.houldbefeasible todetermine elpenditurel spentonrepre­ sentation bycollecting theRccountcodenumberrelatedtothisitem. 76.Thiswouldbeatime-consuming elerclse, althoush someoraanizations ('AO,110andUPU)madeeffortstoprQvldethesefiaurel. IvenIncaseswhore suchasub-code ellsts(UNBSCO), itwaselplained thatthi.doesnotneces­ sarilycorrespond tothescopeofthis.tudy.Itwasalaothecaseinthe UnitedNatioDs. ThefactthatmanyoraaDizations haveapractice ofcombining different missions, whichisrational andcost-savlns, alsomatesitdifficult toestablish actualcostsforrepresentation. 77.Inaddition, alltheorsanlzatlons havetheauthority tomakeallocation transfers betweenobjectsofelpendlture. Inconclusion, giventhatelpon­ dituredatawouldbepartial, theInspector d9cidednottopresentactual costaofrepre.entation withintheframework ofthisstudy. B.Pinancial andbudletary cODtro~ 78.InPartA,theInspector pointedoutthemajordeficiencies inthe financial controlrelatedtorepresentation, asfollows: (i)workprocedures fortheauthorlzatlon ofofficial travelofstafftoattendmeetings, which ha,epermltted thesendlngofstaffonmlsslonwithoutappropriate authori­ zation.(ll)freQuency inIncorrect codingofaccounts. and(lii)1008e control ontheuseofotherfundsbymeansofinternal andtemporary borrowinS8. 79.Pirst,withregardtotheweatprocedures, thoSecretary-General's bulletin wasalreadyrevised, inthemeantime, withaviewtotighting tho procedure. Underthenewprocedure, theapproval oftheRepresentation Unit lsthepre-condit',on toissuethetravelauthorization (formPT.S),which wouldeffectuate thepurchase oftlckets, paymentofperdiem,etc. Inspecialized agencies, ithasbeenfoundimpossible tosendstarrmembers on missionwithoutauthorization inalmostallorganizations. Insomeorgani­ zations. partltularly smallercentralized organizations. theelecution or official travelsisdirectly controlled bytheel8cutive heads.Inlar&er organizations, althoush theseprocedures arenotunderdiroctcontrol bythe executive heads,mission andtravelauthorization procedures areestablls~ed inSUCtlawaythatthepurchasing ofticttotswouldnotbepossible unless /..-18- appropriate authoril.tion i.siv.n.Inthec•••of'AO.und.rit.au.t.rity....ur•••allr.pr••entation travel. ~bichbav.tinancial implication. reQuire theautborilation ottb.Ottic.oftheDir.~tor-O.nerll. 80.S.condly, theQu••tionoftrAQu.~t incorr.ct codinav.snotverymuch rai••din.p.clalil.d as.ncie.. Almost.11orsanilations donothavea buds.tary provialon orsub-account on"repr.".ntatlon" p...op.....Ap.rttromthe UnitedNation••theonlyezc.ptlon laUNESCO.ub-.cc"unt on"r.pr.sen­ tatlon". Howev.r.itdo••notDece..arUycorr.spond to"representation" of ..hhstudy.Inthec..eof110,itap...ovllionon"official tr.vel"letot.U, sp.nttorr.pre.ent.tion.l purpol's. Tbisl••d.todifficulti.s inobt.inins cOllpe!'able tin.nelal intomation ontheoraanlzations. 81.Thirdly, int....n.l.ndt.mp~r....y t....nsf.rlamonstheobj.ctotezpen­ diture••r.the.utbority of••chors.nil.tion. Tbed.ticiency basnotb.en foundInthi,r••pect:bowev.r, thi.p....ctic.basalv.ntheIn.p.ctor