text: 23.Ourauditrevealed thatthedatesofdelivery stipulated onthepurchase ordersarenotalwaysmetbythesuppliers, asinseveral instances theshipping documents wereissuedonlyonthedateswhenthedelivery intheportof destination wasreauested. 24.Wenoted,furthermore, thatingeneral thecontractual dateonwhichdelivery hastobecompleted bythesupplier isthedateofarrival ofthegoodsattheport ofdestination. although theactualarrival ofthegoods,forlackofproper documentation, cannot bemonitored effectively bytheSupplyDivision at headauarters. 25.Werecommended thattheshipping dateattheportofloading should be stipulated asthecontractual delivery datewhenever possible andthattheinternal control systemonthetimelydelivery ofgoodsshould bestrengthened. 26.TheAdministration agreedthatdelivery dateswerenotalwaysrespected bythe Agency's suppliers andthat,forcontrol purposes, itwasnormally easiertocheck theactualshipping datesattheportofloading thanthedatesofarrival ofthe goodsattheportofdestination. 'Fromnowon,UNRWApurchase orders would stipulate theshipping dateattheportofloading asthecontractual delivery date exceptwhen,foroperational reasons, thedateofarrival attheportof destination wasmoresuitable ornecessary. -7-l27.Moreover, aninternal control systemhasnowbeensetupthatwillenable UNRWAheadquarters tofollow uponallprocurement activities fromthedateabill ofmaterial israiseduntilthedatethesupplies reachthewarehouses andto analyse inparticular thetime-lags between theawardofcontracts, shipping, arrival ofthegoodsattheportofdestination andarrival atUNRWAwarehouses. Liauidated damages clause 28.IntheUNRWAprocurement systema"liquidated damages clause", tocoverthe Agencyagainst theunsatisfactory performance ofacontract, isnormally included onlyinpurchase ordersfortheprocurement ofbasiccommodities. Itmaybe included inpurchase ordersforothersupplies butonlywiththeapproval ofthe Chief,SupplyDivision, andwhen,intheopinion ofthebranchheadsat headquarters orofthefieldsupplyandtransport officeritisintheAgency's interest todoso(UNRWAManualofSupplyProcedures, sect.3,para.7(d)(ii». 29.Wenotedinthisregardthatinpractice theliquidated damages clauseis rarelyincluded inpurchase ordersforsupplies otherthanbasiccommodities andis notevenapplied toallpurchases ofbasicfoodcommodities. 30.Wequestioned therestrictive useofthispenalty clause bytheAgency because, inourview,thisstipulation isanormalcommercial measure oflegal precaution andalsoservestopromote satisfactory performance ofthecontract by suppliers. 31.TheAdministration replied thattheliquidated damages clause hadbeen designed toprotect theAgencyagainst delaysofsupplies thatwouldseriously disruptitsfooddistribution programmes andthatitwasnotusefultoimposethis clause, forexample, forlatedelivery ofgeneral storessupplies wherepossible delivery delaysdidnotdisrupt UNRWAprogrammes. Thecostfactorisalso important incalculating, claiming andaccounting forliquidated damages, whichin mostcaseswillbehigherthantheactualamountclaimed. 32.TheAdministration believed alsothatitwouldbecontrary totheAgency's interest toinclude theliquidated damages clauseautomatically onallpurchase orders. Eveninth~caseofbasiccommodities procurement, theuseofthisclause wasnotmandatory anqitshouldinpractice onlybeapplied therefore forbasic commodities purchase orders wheretheAgency wasdealing withanewsupplier ora supplier withanunsatisfactory performance recordaswellasforcertain other high-value purchases wheretheapplication ofsuchaclausewastotheadvantage andintheinterest oftheAgency. 33.Werecommend, nevertheless, thatUNRWAshouldreconsider thematterwitha viewtoissuinq instructions onalessrestrictive useoftheliquidated damages clauseforall high-~'alue purchases. Register ofapproved suppliers 34.Ourauditdisclosed thatinonefieldofficetheregister ofapproved suppliers hadnotbeenkeptuptodatetoserveasaneffective control instrument inthelocalprocurement activities: somecatalogue groupswerenotlistedinthe register andforsomeothergroupsonlyfewsuppliers wereregistered; suppliers wereaddedtoordeleted fromtheregister without eVidence ofproper authorization; registered suppliers whodidnotshowaninterest intendering or -8-36. 37. fina invo for auth note circlJ pavme categ (see 38. from fina, paym from food 39. acco appr gran techwhoseperformances wereinadequate werenotdUlyremoved fromtheregister; the prescribed comments abouttheactualperformances ofsuppliers werenotmadeinthe
analysis: The text appears to be related to the management and procurement of supplies by a humanitarian organization, specifically the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). The issues discussed include delayed deliveries, lack of proper documentation, and the use of a "liquidated damages clause" in contracts. These topics suggest that the text is related to the procurement and management of supplies, which is a crucial aspect of humanitarian aid and relief.