text: 5.TheCommittee notesthestatement inparagraph 43oftheIntroduction that"areviewoftheformatoftheproposed programme budgethasbeeninitiated withtheobjective ofproviding forfuturebiennia animproved document whichwouldconsistoftwoparts: aconcise presentation oriented towards policyissuesaccessible tobothspecialists andnon-specialists, andasupporting detailed document. Suchanapproach isintended tomeetthediffering needsofreviewbodiesforexaminingquestions ofpolicyordetail, asappropriate. Specific recommendations forsuchanarrangement forthe1988-1989 biennium programme budgetproposals willbemade atthefortieth session oftheGeneral Assembly." TheCommittee notesthatinthemeantime asetofoverview tableshasbeenaddedimmediately beforetheannexes to theIntroduction. 6.TheAdvisory Committee's detailed observations andrecommendations arecontained inchapter 11below. Forthereasons statedinthatchapter, theCommittee recommends reductions totalling $16,335,700 inti~eexpenditure estimatesandanetreduction of$969,800 intheestimates ofincome. Thesereductions aresummarized bysection intable2attheendofthepresent chapter. Inseveralinstances, thereductions recommended bytheCommittee areprovisional, pending theSUbmission, bytheSecretary-General, ofspecial reports thatwouldprovide theGeneral Assembly withclearer andmoreup-tO-date estimates ofrequirements (seepara.13below). Inthecaseofseveral organizational unitswithahistory ofa higher-than-average vacancy rateforprofessional posts,theCommittee recommends a turnover deduction higherthanthestandard rateof5percent,theserecommendations aremadeontheunderstanding that,shouldthevacancy situationimprove, theresultant additional requirements wouldbereflected intheSecretary-Generales performance report. Inotherwords,theCommittee'srecommendations wouldnotrequire theSecretary-General tokeeppostsvacantinordertoaChieve thesavings implicit inthehigherturnover deduction. Thetotalreduction recommended bytheCommittee intheexpenditure sections maybebrokendownasfollows (inclUding, ineach c~se,therelatedstaffassessment):!'\. I,'., ,11if '~ANALYSIS OFTHEEXPENDITURE ESTIMATES FOR1986-1987 7.Asnotedinparagraph 1above,theexpenditure estimates for1986-1987 amountto$1,742,784,500, compared withrevised appropriations of $1,611,551,200 approved bytheGeneral Assembly inresolution 39/237. This represents anincrease of$131,233,300, or8.1percent,andcompares witha 9percentincrease fortheinitial estimates for1984-1985 overtherevised estimates forthe1982-1983 biennium. Thecorresponding increases duringthe lastthreebienniums ofthe1970srangedbetween 19and21percent.The Advisory Committee notesthattherecentlowerincreases between therevised andproposed initial estimates showthecombined effects ofthepolicyof budgetary restraint, thestrength oftheUnitedStatesdollarandtheimpact oflowerratesofinflation.Deletion ofprovisional estimates Increased turnover deduction Reductions inrecurrent andnon-recurrent items$ 744400 1481300 14110000 8.TheSecretary-General indicates inparagraph 8ofhisForeword thatthe 1986-1987 programme buqgetproposals show"areal rate ofgrowthoverthe previous biennium of0.4percent"3/(seealsopara.32ofthe Introduction). Thiscompares witharateofrealgrowthcalculated at 0.7percentfortheinitial budgetproposals for1984-1985. Itshouldbe noted,however, thattherateofrealgrowthintheSecretary-GeneralIs initial proposals isaffected bydecisions takensubseauently bytheGeneral Assembly. According toinformation reauested bytheAdvisory Committee, the initial rateof0.7percentintheproposed budgetforthebiennium 1984-1985 became0.9percentbytheendofthethirty-eighth session and1.4percent bytheendofthethirty-ninth session, actions bytheGeneral Assembly with respect tothe1984-1985 budgetduringitsfortieth session willalsoaffect thisrate.ThestepstakenbytheSecretary-General tocalculate realgrowth areindicated inannexItotheIntroduction. 9.According totheSecretary-General, theelements comprisin9 the1986-1987 expenditure estimates maybesummarized asfollows: 11Ibid.,Fortieth Session, Supplement No.6(A/40/6). -3-15. 1986 of re spe par in the par 17. the13. para ace esti inc sub budg ensu time esti para• $ 1611551200 64094 000 1547457200 12943400 40128800 9670600 1610200000 3095500 1613295500 110138300 1723433800 18033400 1317300 1742784500Inflation in1986-1987 onrecurrent items Totalexpenditure estimates 1986-1987Inflation on1986-1987 non-recurrent itemsNon-recurrent itemsin1986-1987 at1985ratesRecurrent requirements in1986-1987Revalued resource baseat1985ratesRecurrent 1984-1985 items~INon-recurrent items1984-1985Revised appropriation for1984-1985 Proposed recurrent growthat1985rates~IDelayed impactgrowth1984-1985 Recosting to1985rates
analysis: The text appears to be discussing the budget and expenditure estimates of the United Nations for a specific biennium, with a focus on the organization's financial management and planning. It mentions various aspects such as inflation, real growth rates, and turnover deductions, which suggests that the category should be related to economic or financial management. However, the text does not specifically mention economic development, natural resources, or environmental issues, which are often associated with the UN's work.