text: determining thenatureofsuchareview. Onepossible criterion todetermine which trustfundswouldbeexamined bytheAdvisory Committee couldbethelevelof biennial expenditure ofeachfund.Thus,forexample, ifthebiennial expenditure levelwassetataminimum of$100,000, S2outoftheabove-mentioned 106 substantive trustfunds,basedontheexpenditure datafortheperiod 1January 1988to30June1989,wouldbesubject toreviewbytheAdvisory Committee. 11.TheCommittee notes,however, thatalargetrustfundmaynot,forvarious reasons, reflect correspondingly largeexpenditures inagivenbiennium, and conversely asmallfundcanhaveaveryactiveexpenditure pattern. Moreover, the aggregate foranumberofsmalltrustfundsrelated tothesameorsimilar activities couldbequitelarge. Thus,whilesizeoffundandexpenditure should betakenintoaccount, theyshouldnotbethesoledetermining factors. Another ~riterion couldbetheextenttowhichafund/programme isreviewed byan intergovernmental bodYIhowever, asmentioned above,theCommittee understands that suchreviews maynotnecessarily beadministrative andbudgetary innature. 12.Inthecircumstances, theCommittee believes that,atthisstage,itshould lookatmostextrabudgetary fundsinthecontext oftheproposed programme budget (seepara.13below). Inthisconnection, theSecretary-General, asafirststep, hasproposed tocomplement thetypeofdatacontained inannexVIIItothe introduction totheproposed programme bUdgetwithrelevant narrative information. TheCOlnmittee wasalsoinformed thattheintroduction totheproposed programme bUdgetcouldbeexpanded toinclude aspecific section onextrabudgetary resources thatwouldswmmarize certain programmatic aspects oftheseactivities, their resource levelsandthenumberofpoststobefinanced fromvarious sources. The possibility ofrevising reports onbUdgetperformance toinClude additional information ontheacceptance andutilization ofextrabudgetary resources, especially toreflect revised revenue forecast andexpenditure projections wasalso mentioned totheCommittee. 13.TheAdvisory Committee believes thattheSecretary-General isontheright track. Inthisconnection, theCommittee recommends thattheinformation on extrabudgetary resources included intheproposed programme budgets shouldbe structured insuchawaysoastopermitanexamination ofthetrustfundsand extrabudgetary programmes bytheAdvisory Committee andtoenableittocomment withspecificity onproposals related tothe8~inistr8tive and/orsupport costsof theactivities concerned, including thecreati~ .ofnewposts. Theinformation provided shouldcontain aclearindication oftheroleoftheextrabudgetary resources inimplementing approved programmes ofworkorininitiating new activities; itshouldalsoinclude SUfficient programmatic andsubstantive information soastoenabletheCommittee forProgramme andCo-ordination to undertake anexamination ofthetrustfundsinthecontext ofitsreviewofthe entire progr~e budget. Atthesametime,interested intergovernmental bodies wouldhaveaccesstoinformation toenableanexamination ofextrabudgetary funds withintheirsectorofactivity. -24-14.TheAdvisory Committee requests thattheSecretary-General reportonthe progress madeinthisregardinthecontext ofhisprogress reporttobesubmitted beforetheforty-fifth session oftheGeneral Assembly (seepara.4above). As shownintheannextothepresent report, thatreportwillalso add~ess the question oftheredesign ofprogramming Rndbudgeting methodology covering the forecasting, presentation andrevisions ofextrabudgetary resource projections and expenditures. 15.A3mentioned above,theSecretary-General hasalsosuggested th~useofthe budgetperformance reports tosupplement information contained intheprogramme budgets. Intheopinion oftheAdvisory Committee, thisisimportant since,asit pointed outinitsfir~treportontheproposed programme budgetforthebiennium 1990-1991, 1.'extrabudgetary resources received duringthecourseof8biennium can haveanimpactnotonlyontheworkprogramme butontheordbring ofpriorities as well(seealsopara.6above). 16.Inmakingtheabove recommendation, theAdvisory Committee alsonotesthat thereareanumberoflargerextrabudgetary programmes; some,liketheUnited Nations FundforDrugAbuseControl, aretrustfunds,andothers, suchasUNRWA, arenot.TheAdvisory Committee believes thatthetreatment oflarger extrabudgetary programmes shouldbedifferent, perhaps moreinkeeping withthe
analysis: The text appears to be discussing the management and budgeting of international organizations, specifically the United Nations, and the review of trust funds and extrabudgetary resources. It seems to be focused on the administrative and financial aspects of these organizations, rather than specific areas of development or aid.