text: introduced or is under consideration in others. Some organizations, also with a view to determining real growth on a constant cost basis, or for the sake of consistency and continuity, have preferred systems of recasting before , comparisons; ACC believes that this recommendation also will need to be considered in the light of the specific circumstances of individual organizations and the requirements of their governing bodies. Recommendation 3 8. This recommendation, which calls for the establishment by those governing bodies of organizations which have not already done so of a small group of experts to examine budget proposals and related matters, is for examination by the governing bodies concerned. Recommendation 4 9. This recommendation calls upon organizations to consider the possibility of introducing a "contingency margin" in their approved budget (a portion of the appropriations not to be expended pending the receipt of contributions), after / . . . Af45/13o/Aaa.l English Page 4 review of the experience of organizations that have applied such a margin and discussion of the possibility in CCAQ. 10. After‘discussion in CCAQ as recommended, ACC has found no evidence that contingency margins encourage prompt payment of assessed contributions. Indeed, the available experience suggests that the opposite is the case, and that the most likely effect of contingency margins would be to lead Member States to limit their payments on the assumption that the programme and the budget were not authorized for full implementation. This would introduce an element of uncertainty about the programme to be implemented or would make the implementation of the programme dependent on the timing of payment of contributions. 11, It is, however, the question of principle that arises in this connection that constitutes, in the view of ACC, the most serious objection to contingency margins 
analysis: The text appears to be discussing budgeting and financial management within international organizations, specifically the United Nations. It mentions governing bodies, budget proposals, and contributions, suggesting that the topic is related to international cooperation and financial planning. The text does not seem to be focused on any specific sector or industry, but rather on the administrative and financial aspects of international organizations.