text: reviews thattheCommittee conducts vis-I-vis theprogramme andprogramme support costsbudgetoftheEnvironment Fundorthebudgets oftheUnitedNations Development Programme, theUnitedNations Population Fund,andtheUnitedNations Children's Fund)whereby theCommittee submits areporttothegoverning bodiesof thoseorganizations. Accordingly, inthemonthsahead,theCommittee intands to lookintothismatterandmeetwithofficials concerned inordertoreporttothe General Assembly atitsforty-fifth session (atthesametimeitsubmitsits observations ontheSecretary-GeneralIs progress report) (seeparas.4,6and14 above). Notes 11Official Records oftheGenera~ Assembly, Forty-second Session, Sugglement No.7(A/42/7) andibid.,Forty-fourth Session, Supplement No.7and corrigenda (A/44/7 andCorr.land2). 11Ibid.,Forty-second Session, Supplement No.7(A/42/7), para.2. 11~.,Forty-fourth Ses~. Supplemen~-l andcorrigenda (A/44/7 and Corr.land2). -25-IIIU'Stob.addr"I,d intheprg;r.8. repgrt gftheSecretary-General 1.Th,reviewofexisting regulations, rules,Secretary-General's BUlletins, administrative instructions andintern.l procedures thatwillrefinethe approval andreporting mechanisms andensureagreater measure ofscrutiny and control overextrabudgetary resources. 2.There-examination ofhowtheOfficeofProgramme Planning, BudgetandFinance oftheSecretariat undertakes monitoring, accounting andreporting onthe acceptance andutilization ofextrabudgetary resources. 3.Theexamination andredesign ofprogramming andbudgeting methodology covering theforecasting, presentation andrevision ofextrabudgetary resource projections andexpenditures. 4.Thereviewofexisting allotment, obligating, expending andaccounting procedures applicable toextrabudgetary resources. 5.There-examination ofthepresent procedures covering thecreation and authorisation ofpostsfundedfromextrabudgetary resources withaviewto strengthening orrevising theseprocedures, asnecessary. 6.Theassessment ofstaffing needsandorganizational structures atoffices away fromHeadquarters astheyrelat.tothemanagement ofextr8budgetary resources, soastoensurethatthenecessary skills, experience and competence existinthoseoffices tosupport thedecentralization ofauthority andresponsibility toprogramme managers. 7.Thedevelopment anddesignofcourses ontheproperprocedures covering the acceptance andutilization ofextrabudqetary resources foradministrative and financestaff,aswellasanappropriate component onextrabudgetary resources forinclusion inallfuturestafforientation courses. 8.Theex~ination, indetail, ofthenamesortitlesassigned tothevarious UnitedNations extrabudgetary acco~nts soastoimprovetheirclarity, coherence, consistency andcompatibility. 9.Thereviewofinactive extrabudqetary accounts orfundsinordertocloseand eliminate thosenolongeroperative orrequired. 10.Therequest toboththeexternal andinternal auditors toincrease the attention devoted totheacceptance andutilization ofextrabudgetary resources withinthescopeoftheirregular auditofUnitedNationsactivities. -26-DOCUMENT A/44/7/Add.8 Ninthreport Revised 'stimstes Iri8ing fromimplementation ofGeneral Assemblx resolution 43/24of15NOVember 1988 [Originalz English) [18December 1989) 1.TheAdvisory Committee onAdministrative andBUdgetary QuestioDB has considered thereportoftheSecretary-General (A/C.5/44/51) ontherevised estim~tes arisinq fromtheimplementation ofGeneral Assembly resolution 43/24of 15November 1988andSecurity Council resolution 637(1989)of27July1989 concerning thesituation inCentral America. Duringitsconsideration ofthe report, representatives oftheSecretary-General provided additional information to theAdvisory Committee. 2.Theintroduction totheSecretary-General's reportsummarizes thebackground totheestablishment oftheUnitedNations Observer Mission toVerifytheElectoral Process inNicaragua (ONUVEN). Asindicated thezein andnotedbytheSecurity Council initsresolution 637(1989), ONUVENwasestablished attherequest ofthe Government ofNicaragua. 3.Asdescribed inparagraph 6oftheSecretary-General's report, in September 1989,theSecretary-General souqhtandreceived thec~ncurrence ofthe Advisory Committee toenterintocommitments undertheprovisions ofGeneral
analysis: The text appears to be related to the financial and administrative management of international organizations, specifically the United Nations, and its funds. It discusses the review of existing regulations, monitoring, accounting, and reporting mechanisms for extrabudgetary resources, as well as the assessment of staffing needs and organizational structures. This suggests that the text is more focused on the administrative and financial aspects of international organizations rather than specific development sectors.