text: llstedto ,under he pensesby ncome8.Services tovisitors (Headquarters, Geneva andVienna) Total2637.4 60932.45372.2 53928.7(2734.8) 7003.7 -209-IS3.7The1986-1987 estimate of$16,664,300 forexpenses oftheUnitedNationsPostalAdministration atHeadquarters, GenevaandViennais,bycontrast, $404,400higherthantheapproved estimate for1984-1985 (tableIS3.2). Ascanbeseenfrom tableIS3.7,theincrease isduetorevaluation ofthe1984-1985 resource baseandprovision forinflation. Netrevenue of$8,667,700 is$10,024,100 lessthantheapproved estimate of$18,691,800 for1984-1985 (tableIS3.2).section visoryIS3.8TableIS3.7provides anobjectofexpenditure analysis of1986-1987 expenses oftheUnitedNations postalAdministration. Thereduction of$414,400 (atrevised 1985rates)intheestimates forestablished postsandcommonstaffcostsreflects theproposed abolition ofsevenGeneral Service postsatHeadquarters (attributable totheprojected decrease inrevenue fromthesaleofstamps) andproductivity gains,including thoserelated totheenhanced computer system(para.IS3.12ofthe proposed programme budget). Thesamefactors account fornetreductions totalling $635,300 (atrevised 1985rates)intheestimates forseveral otherobjects of expenditure, including general temporary assistance andovertime, atHeadquarters, GenevaandVienna. ~\ rrIS3.9Management improvements bytheUnitedNations PostalAdministration include theintroduction atGenevaandVienna (during thelatterpartof1985)ofthe integrated on-line automated systemforprocessing mailorders (UNPAAS) installed atHeadquarters since1983,asdescribed inparagraphs IS3.5toIS3.9ofthe proposed programme budget. TheAdvisory Committee recalls that,initsfirst reportontheprogramme budgetfor1984-1985, 401ithadrecommended acceptance of theSecretary-General's request forresourcestointroduce theUNPAASsystemat Genevaduring1984.However, theAdvisory Committee hadrecommended thatextension ofthesystemtoViennashouldnotbeapproved, pending further experience in operating theUNPAASsystemandbecause theCommittee hadalsorecommended thata separate proposal bytheSecretary-General foranewdedicated voice/data (AVD) circuit between NewYorkandVienna (uponwhichtheUNPAASrequest wascontingent) notbeapproved. Atthethirty-ninth session, inthecontext ofareportbythe SecretarY-General onthecommunications systemoftheUnitedNations (A/C.5/39/39), theGeneral Assembly, ontherecommendation oftheAdvisory committee, interalia, approved anewAVDcircuit between NewYorkandVienna(seeA/39/7/Add.12).. Inthe circumstances, andforthereasons statedinparagraph IS3.6oftheproposed programme budget, theAdvisory Committee hasnoobjection totheextension ofthe UNPAASsystemtoVienna. IS3.l0 TheAdvisory Committee recommends acceptance oftheSecretary-General's estimates ofnetrevenue fromthesaleofpostage stampsandrelated expenses of theUnitedNations PostalAdministration. TheCommittee truststhattheeconomy measures andmanagement improvements combined witheffective promotion and marketing ofUnitedNations stampswillresultingreater incomethanestimated at present. However, shouldincomefromthesaleofstampsdecline further, the Committee believes thatappropriate actionshouldbetakentoreduceexpenses • .IS3.l1 Thesouvenir shop,giftcentreandcatering services atHeadquarters are operated underonecontract butasseparate activities foraccounting purposes. Theirstaffareemployees ofthecontractor andnotoftheUnitedNations (paras. IS3.51, IS3.52andIS3.54oftheproposed programme budget). "Alldirect expenses, including amanagement feetothecontractor, arepaidfromrevenue. The UnitedNations provides premises andutilities atnocharge. Thecostsforrepairs andmaintenance ofthepremises andequipment arecharged tooperating expenses. Netincome,ifany,reveLts totheUnitedNationsJ conversely, anydeficit isborne bytheUnitedNations. Thefinancial objective, however, isabreak-even result" (para.IS3.54oftheproposed programme budget). Inrespect ofthecatering services, theAdvisory Committee hasbeeninformed thatthisprinciple doesnotnow apply(seeparas.IS3.14andIS3.15below). 401Official Records oftheGeneral Assembly, Thirty-eighth Session, Supplement No.7(A/38/7), paras.6to8. -210-987expenses (atrevised ;tsreflects attributable ctivity 53.12ofthe .stotalling
analysis: This text appears to be related to the financial management of the United Nations Postal Administration, specifically discussing expenses, revenue, and management improvements. The text mentions stamps, mail orders, and catering services, which suggests a connection to communication and trade.