text: salaries and benefits and to the growing number of staff members. Although staffing resources were already enormous (more than 24,500 persons), it was intended to create 451 ne\l posts in 1984 (compared with 285 in 1983), of which 218 were for the United Nations; that was all the more inadmissible in that many experts and consultants were available to the agencies. I ... A/C.5/38/SR.24 Enqlish Page 3 (Mr. Koulik, Ukrainian SSR) 6. It was also of concern to note that in 1984 expenditures for technical co-operation activities would represent 20.9 per cent of the overall total of regular budgets (para. 10 and table C). His delegation's position of principle on that matter was clear-cut: such activities should be financed by voluntary contributions exclusively, and UNDP and the other programmes financed from extrabudgetary resources should reimburse in full the support costs incurred by the organizations of the systeM. 7. In its study of cash-flow problems, the Advisory Committee had neglected to point out that those problems were chiefly due to the difficulties faced by Member States in shouldering the increasingly heavy burden imposed by the growth of the reqular budgets. 8. As for prograoone planning, budgeting and evaluation, his delegation was surprised at the conclusion of the Advisory Committee in paragraph 36 of its report and felt that, on the contrary, by exchanging their experiences, the organizations could improve their effectiveness, ration~lize the use of their resources and, by such economies, build up reserves. Moreover, the remark made by the Advisory Committee in paragraph 51, according to w~ich the agencies were aware of the need for careful programming, budgeting, financial control and evaluation in order to ensure the optimum use of limited resources, seemed to be contradicted by the fact that the regular budgets of nearly all of them were increasing. 
analysis: The text appears to be discussing the financial management and budgeting of international organizations, specifically the United Nations and its agencies. It mentions the allocation of resources, salaries, and benefits, as well as the growth of regular budgets and the need for efficient use of resources. The text also touches on the topic of technical cooperation activities and the importance of careful programming, budgeting, and evaluation.