text: theOrganization andshouldbeutilized. Atthesametime,theCommittee is cunscious ofthefinancial situation oftheOrganization. TheCOINnittee alsonotes thatgeneral useandavailability ofoptical disctechnology arestillnascent. Moreover, theCommittee pointsoutthatwhilereference ismadeinthereportof theJIUandintheSecretary-General's "otetothepotential convenience and savings tothemissions ofStatesMembers oftheUnitedNations resulting fromthe introduction anduseofsuchtechnology intheSecretariat, thereisnoconcomitant indication oftheminimwn levelofprospective resource investment required ofeach mission inordertohaveaccesstoandbenefit fromthistechnology. TheCommittee truststhatthisinformation willbedeveloped shortly andcommunicated toMember States. 7.Bearing inmindtheconsiderations statedinparagraph 6above,theAdvisory Committee recommends thattheGeneral Assembly approve theestablishment ofan optical discsystemintheSecretariat. However, thesystemshouldbeimplemented onaphasedbasis,takingintoaccount theavailability offundsandinlightof technological deve1opment~ (seepara.6above). TheCommittee doesnotbelieve thereisneedforanadditional appropriation inthebiennium 1990-1991 forthis purpose. Instead, the1990-1991 requirements, estimated at$1.2million, shouldbe financed fromredeployment orresources andothersavings intheproposed programme budget, 8Swellasfromtheprogr~e support component ofextrabudgetary funds. Inaddition, theSecretary-General shouldexplore furtherpossibilities of voluntary contributions incashand/orinkindtowards theoptical discsystem. Resou~ce requirements forthesysteminthebiennium 1992-1993 should beproposed bytheSecretary-General inthecvntaxt ofhisproposed programme bUdgetoutline forthebienniwn 1992-1993. -21-DOCUMENT A/44/7/Add.7 Eighthreport Eltrabudg.tary r.lourc.s [Origina11 English] [8December 1989] 1.Initsfirstreports ontheproposed programme budgets forthebienniums 1988-1989 and1990-1991, 11theAdvisory Committee onAdministrative andBudgetery QuestioDs madeanumberofobservations regarding theextrabudgetary sideofUnited Nations elpenditure, including theneedtodefineprecisely theroleof extrabudgetary financing intheoverall structure oftheUnitedNations. The Committee alsodrewattention totheneedforimproved approval andreporting mechanisms soastoensurethatextrabudqetary expenditures "aresubject toa 9reater measure ofscrutiny andcontrol". 1/Inthisconnection, theCommittee, in paragraph 84ofi~sfirstreportontheproposed programme budgetforthebiennium 1990-1991, requested ar.portby15October 1989onremedial andpreventive measuree takeninthisregard. 2.TheSecretary-General hasreported totheAdvisory Committee asrequested. In thisconnection, representatives oftheSecretary-Oeneral informed theCommittee thatthemajorproblems thatneedtob.addressed include thelackofawareness of theelisting rulesonthepartofallconcerned, andthelackofawareness of regulations andinter~al procedures gov.rning theacceptance andutilization of eltrabudgetary funds. Amongthoseprocedures istheapproval process and,inthis connection, theCommittee understands thatapproval fortheestablishment ofa trustfundissometimes soughtaftertheactivities beingfinanc.d bythe eltrabudgetary fundshavealready commenced. Representatives ofthe Secretary-General alsoacknowledged thatthereporting mechanisms inplaceare inadequate, furthermore, thisproblemisexacerbated because authority toestablish andimplement trustfundshasbeendelegated tooffices awayfromHeadquarters, thatistheprocess ofdecentralization hashampered properreporting. 3.Asafirststepinaddressing theaboveproblems andothers, the Secretary-General istakingmeasures toensurethateachpersoninvolved inthe acceptance andutilization ofextrabudgetary resources isfullyinformed onall aspects oftheissueandisawareoftheduties, authority andresponsibilities in thisregard. Allseniorofficials andprogramme managers havealsobeenalerted thatfullco-operation willbeneededinordertoimprove andrefinetheprocess of acceptance andutilization ofextrabudgetary resources. 4.Inthisconnection, repres.ntatives oftheSecretary-Gen.ral provided the Advisory Committee withaninventory ofissues(annexed tothepresent report), whichmustbedealtwithsystematically inordertobringaboutthedesired improvements. TheCommittee wasalsoinformed thattheSecretary-General will
analysis: The text appears to be discussing the financial management and budgeting of the United Nations, specifically the establishment of an optical disc system and the need for improved reporting and approval mechanisms for extrabudgetary funds. The language used is formal and bureaucratic, suggesting that the text is related to administrative or financial matters. Additionally, the text mentions the need for resource investment and the potential for cost savings, which suggests that the topic is related to management or budgeting.