text: sUbstantive problems. 15.Thecompletion ofallaspects oftheconsolidation operation isenvisaged for 1985-1986. Anindependent management studyandreviewofthewarehousing and packing operation andrelated functions isplanned forthelatterpartof1985and theoutcome ofthatstudywillbereported totheUNICEFExecutive Board,as indicated indocument E/ICEF/AB/L.254. -18-to E r E tic r as t ich16.Withinthiscontext and,withreference tothespecific pointsraised bythe Auditors, theAdministration wouldliketoindicate thefollowing: (a)Construction ofbulkarea(audit, para.32) Thenecessary financial agreement withthelocalgovernmental authorities has justbeenfinalized andtheprojected construction willbeinitiated withinthe limitsoftheagreement. (b)Short-term assistance (audit, para.32) Amonetary provision tocoverthecostofshort-term assistance (andnot posts) wasmadeinthe1984-1985 bUdgetsubmitted toandapproved bytheUNICEF Boardafterexamination bytheAdvisory Committee onAdministrative andBudgetary Questions. Thisprovision wasintended tocovertherequirements oftheUNICEF Packing andAssembly Centreforassistance neededtocarryouttheexpected exceptional work-load duetothetransition ofworkanduntiltheplanned electronic data-processing systems arefullydeveloped andoperational. (c)Inventory controls (audit, paras. 34-37) Asindicated totheauditors, the1985stockitemcounting isbeingcarried outandresults willbesharedwiththeAuditors topermit acomprehensive evaluation oftheprocedures. Without prejudging theoutcome ofthisreview, the Administration wouldliketoindicate itscurrent position andviews: (i)Continuous inventory records aremaintained intotalforallitemsinthe warehouse, including thepicking area~ (ii)Inthenewfacility management isawareofcertain deficiencies inthe physical control ofwhatareconsidered "attractive" itemsandwill establish appropriate safeguards~ (iii)Because ofthefrequent movement ofstocksduringtheperiodof reconstruction ofthemainwarehouse building anditsconsolidation, it wasamanagement decision toforegoaphysical inventory countin1983J (iv)Management willconsider whatstepscanbetakentorestrict accessto thewarehouse building further without hampering thereception, handling anddispatch ofgoodsJ (v)Management willgivefurther consideratic,~ toacomplete inventory count onacyclebasis. However, considering chehuilt-in security inthe high-rack stacking system, onlyanevaJuation ofactualinventory losses couldjustify theinvestment inequipment andtheemployment ofstaff thatwouldberequired bysuchamethod. (d)Accounts classification (audit, paras. 38-39) Thegrouping andclassification oflocalaccounts required forthespecific needsoftheoperation atthePacking andAssembly Centrewillbeinterfacing with thesystemofcodesandclassification usedatheadquarters through a"relational" electronic data-processing systembeingimplemented asindicated bytheAuditors. -19-I(e)Electronic data-processing controls (audit, paras. 40-43) Asindicated inparagraph 5above,thetransitional periodofworkreauired theacceptance ofreduced andsimplified electronic data-processing control procedures toensureoutputaswellastopermitelectronic data-processing staff toconcentrate theirefforts onapplications essential fortheentireoperation. Routing datatransmission fromCopenhagen toNewYorkviaGenevapermitted staffto carryoutatGeneva anumberofelectronic data-processing controls temporarily waivedinthePacking andAssembly Centre. This,whilepermitting validation of data,causedtheinconveniences mentioned bytheAuditors. TheAdministration confirms itsintention tointroduce theusualstandard UNICEFelectronic data-processing routines andcontrols attheCentreassoonaspossible. Write-off ofreceivables andlosses(audit, para.46) 17.Thisstatement confirms thedisclosure already madeinthefinancial report andaccounts (seeschedule 1andnote1tothefinancial statements). Property control (audit, para.9andparas. 44-45) 18.Asexplained totheAuditor, acomputerization ofnon-expendable property
analysis: This text appears to be related to the management and administration of a humanitarian aid operation, specifically the consolidation of a warehousing and packing operation. The text mentions UNICEF, financial agreements, and inventory control, suggesting a focus on logistical and administrative aspects rather than economic development or natural resources. The tone is formal and bureaucratic, indicating a report or audit response rather than a scientific or educational text.