text: to the regular budget of 28 posts, that increase being partially offset by the proposal to finance from extrabudgetary resources 22 local-level posts for which prov1s1on had previously been made in the regular budget. Although the Advisory Committee had recommended a reduction in the number of posts provided for in the I ... A/C. 5/38/SR .28 English Page 3 (Mr. Gidley, United States) regular budget, the difference in cost between the Professional posts and the local-level posts remained considerable, and the net result of the operation would be a substantial increase in the regular budget of UNHCR. He therefore could not accept the proposed transfer and requested that a separate vote be taken on that question. 6. The measures to improve management, which had been announced by the Secretary­ General, would result in a reduction in the number of posts provided for in the regular budget. It was therefore imperative that they be implemented as early as possible. He asked the representative of the Secretary-General to indicate to the Committee when a detailed report on that question would be available. 7. Mr. VISLYKH (Union of Soviet Socialist Republics) said that his Government was opposed in principle to the transfer of posts to the regular budget of UNHCR. If that measure was approved, the USSR would not participate in the financing of the posts in question. He requested a separate vote on that proposal and said that he would vote against it. If, however, the transfer was approved, he would vote against all the budgetary provisions under that section. 8. Mr. TAKASU (Japan) emphasized the complexity of the tasks relating to the international protection of refugees and the consequent need for adequate staff. None the less, every effort should be made to reduce administrative expenditure. 
analysis: The text appears to be discussing the budget of a international organization, specifically the United Nations High Commissioner for Refugees (UNHCR), and the allocation of posts and resources. The language used is formal and technical, suggesting a bureaucratic or administrative context. The focus on the management and financing of posts and resources suggests that the category related to human resources and budgetary management.