text: EBlhhmlanc••••nluring thetimelyreceipt andsafecustody ofallresources. making Oflt.imelfind ~w(mrat(Yl pi1!yml13tJtl'l, andml:'\:intaining accurBte subsidiary records. Digitized by Dag Hammarskjöld Library42:.32rt!-~ bil1!!itnHumrl' optlratiO!lS will Oftheeash fll:\wshould irl':fH"O\l~,"1'{'ll1 t0ftJH!lcaish 33/118. 3~/~24. 36/~28A. Phtl.ni~!;i, tJUll and th~M~tllOd! of 4,11113. 4:11211 U/H5, 431219, Rulesofth~United Nl1tiMSl.42.33 'T.hs authodt.y fort.b'e: :l:t!ulolutions 3043(l:XVII}. 32/191, al1fl~%, s~cthm VI. s<'!ction ::1.37J234 and5nnex {.I;ci@'Q'Lil1!it:lO~.~ Aspects ofthe t..l'H!Monitorin~ of Evaluation}, 38/221 AandB.39/22S. 40/2~O. and44/200 andtherinancl{'j:l Re~ulat:iont> and 42.34 By1t.5resolution 41/213, theG~rHH'al ASt>€!I1'.bly ElstMlish:et1 th\(lnewbUt!Qit!it.M'·'" process forthsUnited Nations ahning, Eltthillpl:\rticipution ot!-(illUIDtU" States inthebUdgetary pri!lparat.ion froltlitsearly flitlll(;r~l!I lindthronghout th() process. 'Theneedtoimprov@the planning, progr&l~1ihlg ~ndbudgeting proot'Hl~ al'ld theconsultative procel>l.s forth@fonnulatiol'l ofthemet'Uulu-tnlll l?l<'l.llwastlms recogni2ed butsubsequently, inresolution 43/214, theAl'Hlombly l'loteathlitthe outline, aspartoftheprocess ofimproving theil1!fficiency anaeff{JctlVIi!1l('HI8 oftht':! Organization, WI1U.stillinadevelopmental period andthatitsml!lthodology ,",ouId require further improvement. The COll'~"llitte0 forProgramme andCo··ordin&tion has &\\l~o recognized thatthemethodology usedfortheprtlparation ofth~programme budg€\t,"nUl complex andpresented anumber ofdifficulties, including thoseinl'€ll!iltion tothe preparation oftheoutline. Improvements therefore arealsol1tHfldllldinthe methodology forthepreparation oftheprogramme budg!!t andofitsoutlil'lifl, to facilitate thecomparability ofestimates inthosetwoinstrumtlllts. 42.35 Theoperation anduseofthecontingency fund,whichalsoformspartoftht:l newbudget process, isstillatadevelopmental stage. WhilestatemtmLs of programme budget implications playanimportant roleinthebudgetproctlss, their format andcontent willbekeptunderconstant review, especially inthecontext of acomprehensive solution totheproblem ofalladditional expenditures, including thosederiving frominflation andcurrency fluctuation. 42.36 Overtheyears, therehasbeenasteady growth inthelevelofextrabudgl'iltary resources available totheUnited Nations YIs-a-vl£! theregular budget. TheMt1iQ arises, therefore, todefine moreprecisely theirimpact ontheactivitiu and programmes oftheOrganization andtoreview andrevise thecurrent methodology for theforecasting, approval andreporting ofthoseresources. 42.37 TheGeneral Assembly continues toemphasize theimportance of priority-setting asanintegral partoftheplanning, programming andbUdgeting process andofareliable methodology formonitoring programme performanc(!l. The relationship between priorities andextrabudgetary resources willhavetobe considered, andthemethodology formonitoring <l.udreporting 011proqramme performance should beunderconstant review anditnpr'ov€Jd inOra(!lttotHlheH1C@ tht, meaningful determination ofimplementation ratenandcomparison between actual delivery offinaloutput andcomrllitment!Jl setoutintheprognwulllil I1l1rriJUvetJ ofthc, -9- Digitized by Dag Hammarskjöld Libraryprogr~.e bUdget. AttheSal'i1M?three,am~thoooloqy forthehar!1lOni:i!atien eT progra.7:.l111e performance andbUdget performm:l1ce reporting shouldalsobedeveloped. (ajTofiil'nsure tP..atlegil!>lative w,andates aretranslated faithfully intoa coherent andefffiil'ctive prograwr~ ~tructure 11>0tr~tallactivities oftheUnited ~atJ.o!u$ arewellco-orcHnated andefficiently managed:t (b)Toensurethatthe~trategy getoutinthemedi~-term planisimple~2nted
analysis: The text appears to be discussing the budgetary and financial aspects of the United Nations, specifically the planning, programming, and budgeting process. It touches on the need for improving the methodology for preparing the programme budget, the use of contingency funds, and the relationship between priorities and extrabudgetary resources. The text also mentions the importance of monitoring programme performance and budget performance reporting. Given the focus on financial management and planning, it is likely that the text is related to the economic development of the United Nations.