text: Tribunals, and that the Secretary-General was now in a position to prepare a set of proposals. Tn that respect, the process described in paragraph 4 of document A/C.5/38/26 must be initiated without delay, so that a final decision coula be taken by the General Assembly at its thirty-ninth session. AGENDA ITEM 113: JOINT INSPECTION UNIT: REPORTS OF THE JOINT INSPl:.:C'l'ION UNIT (continued) (A/38/34, A/38/92; A/C. 5/38/8) 13. Mrs. HOUSHOLDER (United States of America) said that her delegation, although recognizing the vital role of the Joint Inspection Unit and the quality of its reports, would prefer it to direct its attention to studies having greater cross-organizational significance. 14. Referring to paragraph 88 of document A/38/34, she reminded JIU that it was a collegial body and warned it against the practice of indicating dissenting opinions among the Inspectors, which could only serve to undermine its recommenaations. As for the proposal made in paragraph 12, JIU had not provided for cases in which a legislative body might wish simply "to take note" of its report and to leave it to the executive head to adopt those suggestions which he fauna feasible; it was, in fact, sometimes preferable to ignore certain recommendations in particularly sensitive areas. 15. Referring to reports of JIU on particular subjects, she said that the one dealing with the contribution of the United Nations system to the conservation and management of Latin American cultural and natural heritage (A/37/509) would have been more useful if it had allowed Member States to determine the actual value of United Nations system operations, which, in the field of cultural heritage, was small in comparison to that of other agencies. The report in document A/38/333 contained valuable information on the constraints encountered by Governments in developing their own evaluation capacity and the activities of the United ~ations system to remedy that situation. 
analysis: The text discusses the Joint Inspection Unit (JIU) and its reports, specifically mentioning cultural and natural heritage. The speaker, Mrs. Housholder from the United States, refers to the value of United Nations system operations in this field, which is small compared to other agencies. This suggests that the topic is related to the conservation and management of natural resources and environmental issues.