text: Committee and which would constitute in a way the revised statement of financial implications requested by some delegations. The document would be included in the consolidated statement that the Secretary-General would submit to the General Assembly in accordance with the provisions governing the operation of the Reserve Fund. 38. Mrs. BERENGUER (Brazil), referring to the third part of the draft decision suggested by the Chairman, said that she was concerned about the possible consequences of establishing a second voluntary fund in addition to the one established by the General Assembly in paragraph 15 of section II of General Assembly resolution 44/228. The Preparatory Committee had not felt it useful to À/C.5/44/SR.63 English Page 9 (Mrs. Berenauer. ВгяягП establish that second fund. She would like the matter to be reviewed by the Preparatory Committee at its next session and by the Fifth Committee at its forty-fifth session. 39. Mr. GOMEZ (Controller) said that the voluntary fund referred to in paragraph 15 of General Assembly resolution 44/228 (section II) had already been established. As in the case of all trust funds, the Secretary-General would report on its use to the Preparatory Committee and to the General Assembly. That being the case, nothing stood in the way of setting up another voluntary fund to support the goals of the Conference. The Secretary-General was authorized to accept that kind of contribution. 40. Mr. INOMATA (Japan) agreed that the Committee did not have to give the Secretary-General specific authorization to accept voluntary contributions. The problem was one of the correlation between extrabudgetary resources and provision made in the regular budget. As it had done on other occasions, specifically in connection with the financing of the Integrated Management System, the Committee could decide that voluntary contributions should replace budgetary appropriations. 
analysis: The text discusses the establishment of a voluntary fund to support the goals of a conference, and the correlation between extrabudgetary resources and provision made in the regular budget. It seems to be related to the financial management and allocation of resources, which is a common theme in the context of international organizations and conferences.