text: Applicant never obtained signed receipts from any of the rec ipients or from their representative for the cash he allegedly gave them. Even if a confidential operation had been ongoing, there is no apparen t reason why the Applicant could not or would not have kept detaile d secret files on each of the cases, fully explaining and documentin g each transaction, with the files kept secure in a locked fil e or safe. VII.The auditors requested the Applicant to furnish evidence t o confirm the existence of the recipients and their receipt of th e funds. There was plainly no concealment from the Applicant o f adequate notice. But nothing was forthcoming from the Appli cant other than his own ipse dixit and his assertion that he had been authorized by the Commissioner. The Commissioner both verbally and in writin g- 21 - denied ever having authorized payments to any of the names i n question and made it clear that he would not have considered any paymen t requests in the absence of appropriate documentation. VIII.In essence, the Applicant's co ntentions as to the facts depend entirely on whether his statements are to be believed. IX.Although the issuance of any further cheques to the 3 5 recipients was immediately stopped as a result of the audi t investigation, no communication was ever received by the U.N . from any of the alleged recipients -- either in person or in writing - - complaining about discontinuance of payments, and none of the 3 5 recipients ever appeared. Des pite intimations to the contrary by the Applicant, the Tribunal finds no evidence that the Applicant ever made any attempt to communicate with any of the alleged recipient s in order that they might substantiate his claims.
analysis: The text appears to be discussing an audit investigation related to alleged payments made by an applicant, which suggests that the topic is related to financial transactions and governance. The language used is formal and professional, indicating a formal inquiry or investigation. Given the context, it is likely that the category is related to international cooperation or financial management.