1985rates)(table1.13). Extrabudgetary resources for1986-1987 areestimated at $173,800, ofwhich$69,500 represents anticipated reimbursement forservices provided bythesecretariat oftheBoardinsupport ofotherUnitedNations organizations. Thebalance of$104,300 i3fortechnical co-operation reimbursement (table1.13(2». 1.15TheCommittee notesthatthe1986-1987 estimate of$2,341,600 underthe objectofexpenditure, external audit,doesnotrepresent thetotalcostofall auditsperformed bytheBoard. Inthisconnection, theCommittee wasinformed that theestimated costsofauditsin1984-1985 amountto$3,744,969 comprising $2,030,786 undertheregular budget an~$1,714,183 underextrabudgetary funding. 1.16Asseenfromtable1.14,theSecretary-General proposes tomaintain the staffing levelofthesecretariat oftheBoardatsix(2Professional andaboveand 4General Service), however, thereclassification ofthepostoftheExecutive Secretary fromP-5to0-1isrequested forthereasons givenin~~~agraph 1.25of theproposed programme budget. TheAdvisory Committee concurs withthisrequest andintheestimate fortheUnitedNations BoaraofAuditors proposed bythe Secretary-Gr :·,aral.\.;, , I ~,I I: , ~, I [ ! I '] -35-, j,.t. i :1 ;~, :j ,:~ is) \ ",UnitedNationsStaffpension Board(including UnitedNationsparticipation inthe costsofthesecretariat oftheUnitedNationsJointStaffPension Fund) 1.17Theestimate of$1,835,600 underthisheading comprises $1,708,300 forthe UnitedNations shareofthecostofthesecretariat oftheJointStaffpension Fund and$127,300 fortravelandsubsistence ofmembers appointed bytheunitedNations StaffPension Committee. Asindicated in"paragraph 1.33oftheproposed programme budget, thestaffing requirements arebasedonthestaffing tableoftheFund's secretariat in1985Janyadjustments thatmightbenecessary asaresultof decisions takenbytheBoardatits1985session wouldbesubmitted totheGeneral Assembly atitsfortieth session. Extrabudgetary resources in1986-1987 are estimated at$740,000, allofwhichrelates toservices insupportofotherUnited Nations organizations. 1.18Theresource growthof$27,600 (atrevised 1985rates)undertravelof representatives (table1.15)isattributable totheincrease inattendance atthe sessions oftheBoardanditsStanding Committee. TheAdvisory Committee also notesthatanamountof$154,700 isincluded intherevaluat.ion ofthebaseunder contributions/joint activities. Asindicated bytheSecretary-General in paragraph 1.33,"inordertoensureconsistency withtheUnitedNations proposed programme budget, standard costshavebeenusedforthecalculation ofstaff salaries andcommonstaffcosts". Sincethiswasnotdonepreviously, an adjustment tothebasewasnecessary. 1.19TheAdvisory Committee hasnoobjection totheSecretary-General's estimate fortheUnitedNationsJointStaffPension Board. WorldFoodCouncil (including itssecretariat) 1.20Theestimate of$3,987,100 fortheWorldFoodCouncilis$321,400 higherthan the1984-1985 revised appropriations. TheSecretary-General indicates anegative resour.ce growthof$24,800 (atrevised 1985rates), thebulkofwhichrelates toa decrease underotherofficial travelofstaff(table1.16). 1.21Although theprovision requested forrentalofpremises includes noresource growth, theSecretary-General statesinparagraph 1.44oftheproposed programme budgetthat"negotiations arecurrently underwaythatmayresultinachangein therentalarrangements oftheCOuncil during1986-1987". Inresponse to inquiries, representatives oftheWorldFoodCouncil statedthatthenegotiations arestillinapreliminary stage. TheAdvisory Committee accepts the Secretary-General's estimate. Committee ontheExercise oftheInalienable RightsofthePalestinian People 1.22Theestimate of$86,500 for1986-1987 underthisheading coversthetravel andsubsistence costsofCommittee members (table1.18andpara.1.47ofthe proposed programme budget. Therequirements oftheDivision forpalestinian Rights, whichservices theCommittee, arediscussed inparagraph 1.36below. The Advisory Committee recommends approval oftheSecretary-General's estimate. Committee forProgramme andCo-ordination 1.23Theestimate of$262,200 fortheCommittee forProgramme andCo-ordination coverstravelandsubsistence costsofrepresentatives ($187,900) andstaff