text: recommendation of the CPC, the reclassification of the three posts, and the decision on section 21 as a whole. If the Fifth Committee accepted the three reclassifications, those posts would be absorbed and there would be no need for additional resources. 57. Mr. ANNAN (Director of the Budget Division) said that the Secretariat had indeed been rather clumsy in its handling of the question of the reclassification of posts. It had omitted the reclassification of posts in order to keep such Proposals to a minimum. He wished to stress, however, that all those members of the Secretariat staff who had worked on the proposal of UNHCR, had been convinced that the reclassifications were justified both on merit and in terms of job content. The original decision had, unfortunately, been made in a mechanical way. After the decision had been made, the High Commissioner for Refugees himself had come from Geneva to have discussions with officials at Headquarters, including the Secretary-General. / ... A/C.5/40/SR.36 English Page 12 (Mr. Annan) 58. It must be recalled that UNHCR was an organization with two sources of income, namely, extrabudgetary resources and the regular budget. The Executive Committee had an important role in the approval of programmes and activities financed from extrabudgetary resources. Two years previously, it had requested a complete reclassification exercise for the first time in the history of UNHCR. The Advisory committee had, itself, endorsed the outcome of that exercise. In approving the extrabudgetary portion of the reclassifications, however, the Executive Committee had requested that its recommendation be implemented in tandem and held in abeyance until the regular portion of the budget had been approved. After the High commissioner had appealed to Headquarters, the Secretary-General had reconsidered the issue and had decided to put the three D-2 posts forward. The CPC would have 
analysis: This text appears to be related to the United Nations and its budget, specifically the reclassification of posts and the approval of programs and activities. The context of the discussion involves the High Commissioner for Refugees and the Executive Committee, which suggests that the topic is related to humanitarian aid and relief.