text: register; andtheregister wasnotalwaysusedasabasisforobtaining competitiva quotations. 35.Wetherefore recommended thatthefieldofficeregister ofapproved suppliers shouldberevised andupdated thoroughly andthatareasonable time-limit should be fixedforthecompletion ofthistask. 36.TheAdministration explained thattherecorded shortcomings anddeficiencies wereduemainlytolocalcircumstances andpractices thatconflict withUNRWA standing procedures (scarcity ofsupplies, s~ppliers whorefusetoberegistered etc.),aswellastotheabsence intheFieldProcurement Section ofstafffully qualified inEnglish andinadministrative procedures. Nevertheless, thefield officeregister ofapproved suppliers hadbeenam&nded recently andwouldshortly bepresented forreviewbythemanagement. Cashmanagement Imprest funds 37.InUNRWAfieldoffices, imprest fundsareestablished solelyto:facilitate financial operations bymakingcashfundsavailable forquicksettlement ofsmall invoices andclaimsthatareproperly payable underexisting bUdgetallotments and forotherpurposes involving minoramounts forwhichcashdisbursements havebeen authorized. Moreover, individual cashpayments fromimprest fundswillnormally notexceedtheequivalent of$200,butfinance officers mayinspecial circumstances establish ahigherlimitnotexceeding $400.Limitsforcheque pavments fromimprest fundaccounts willbeestablished byfinanceofficers by categorv and/oramounttakingintoaccount localcircumstances andrequirements (seetechnical financial instruction No.19of1June1982,paras.3and18). 38.Ourauditrevealed inthisregardthatinonefieldofficechequepayments fromimprest fundaccounts repeatedly exceeded thelimitsestablished bythefield finance officer. Inanother fieldoffice, thegeneral limitsforimprest fundcash payments werenotobserved, duemainlytothefactthatin1981written exemptions fromtheselimitshavebeengranted byUNRWAheadquarter.s forpurchases offresh foodstuffs andfortravelsubsistence allowances. 39.Wenoted,nevertheless, thatunlimited cashpayments fromimprest fund accounts forfreshfoodstuffs, aspractised inthefieldoffice, werenotclearly approved bytheUNRWAcomptroller in1981andthatinanycasetheexemptions granted byheadquarters in1981hadnotbeendulyreflected intherevised UNRWA technical financial instructions. 40.Inourview,theprocedures withregardtopayments fromimprest fundaccounts bythefieldoffices areunsound andlead,inprac~ice, tosinglecashpayments up totheequivalent of$1,000, whichisnolongerinaccordance withUNRWAimprest fundpolicy. 41.Wetherefore recommended thatthematterbere-examined assoonaspossible withaviewtoestablishing realistic limitsforcashpayments fromimprest funds bycategory ofexpenditure (including freshfoodstuffs andtravelcosts)andby -9-Iarea,andthattheselimitsshouldbereflected inupdated instructions. Moreover, internal controls shouldbestrengthened inthefieldoffices toensurestrict adherence totheestablished imprest fundcashandchequepayment limitations by approving officers andfundcustodians. 42.TheAdministration replied thatanAgency-wide reviewofimprest fund management wouldbeundertaken in1985and,ifrequired asaresultofthisreview, revised instructions ontheadministration ofimprest fundswouldbeissued. Expendable andnon-expendable property Stockmanagement system 43.Afollow-up reviewrevealed thattherecommendation inourprevious report1/ withregardtothereporting onslow-moving stocksisbeingimplemented asan improved control systementered intoforceasfromJanuary 1985. 44.Ourexamination oftheindentformsSM21submitted bythefieldoffices to headquarters duringtheperiod1983-1984 disclosed, nevertheless, thattherequired information ontheaverage consumption forthelast12monthsandontheestimated futureconsumption wasoftenprOVided inadisparate andincomplete way. 45.Inviewofthefactthatcomplete anduniform information onconsumption patterns isaprerequisite foranefficient stockmanagement controlatthe headquarters SupplyDivision level, werecommended thatfirmcorrective measures shouldbetakeninthisrespect. 46.TheAdministration agreedthatconsumption datashouldbeprovided bythe fieldoffices onacommonbasis. Thefieldsupplyandtransport officers hadbeen instructed accordingly andtheywouldasfrom1January 1985quoteconsumption data intheirperiodic reviews forinventory itemsthatareavailable andtherefore do notneedtobeordered (slow-moving stocks). surveyofproperty 47.Ourfieldandheadquarters auditdisclosed thattheexisting situation with regardtotheadministrative procedures forthesurveyofUNRWAproperty isnot satisfactory, duemainlytothefactthattherelevant organization directive
analysis: The text appears to be a report on the management of resources and finances within the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). It discusses issues related to procurement, cash management, and stock management, which suggests that the category should be related to finance or administration.