text: promulgating areastaffallowances andnottheallowances themselves. TheAuditors recommend thatthebasictermsandconditions ofallsalary-related allowances be included intheareastaffrules. Duetothewidediversity oftheseallowances, UNRWAhasfounditmoreappropriate topromulgate someofthemthrough othermeans suchastheAgency's OCcupation Classification Manual. Nevertheless, theAgency agreesthatthelinkbetween theareastaffregulations, rulesandassociated directives should bemademoreexplicit. TheAdministration willundertake a reviewofthepertinent documents andintroduce revisions asreauired tomeetthe pointsraised bytheAuditors. 3.Thegranting ofanEnglish language allowance toareastaffmembers was introduced whentheAgency wasreauired tomovefromBeiruttoViennaasasmall incentive tothethenpredominantly Arabic-speaking areastaffmembers who transferred toVienna. Inthelightofthecomments bytheAuditors andthelength oftimethathaspassedsincetheAgencyrelocated toVienna, theEnglish language allowance wasdiscontinued inAugust1984. Procurement system(audit, paras. 23-36) 4.Asindicated intheAuditors' report, theAdministration revisedits procedures withrespect tocontractual delivery datestostipulate theshipping dateattheportofloading exceptwhere,foroperational reasons, thedateof arrival attheportofdestination ismoresuitable ornecessary. 5.TheAgencyusesaliauidated damages clauseinmostofitscontracts forbasic commodities orfoodstuffs asthetimelydelivery ofsuchproducts iscritical if rationandfeeding programmes arenottobedisrupted. Fortheseitems,late delivery couldalsoadversely affectthequality ofthecommodities purchased. For otheritems,theAgencyreliesontheprovision, contained inallpurchase orders, thatestablishes therightofUNRWAtothepayment ofdamages foranyfailure on thepartofthevendortodeliverallorpartoftheitemsbytheagreeddelivery dateordates. Thisprovision, whichprovides foraclaimfordamages actually incurred, isinkeeping withgeneral international commercial practice andis modelled ontheconditions ofcontract usedbytheUnitedNations. 6.Asindicated intheAuditors' report, theAgency's standing procedures reauire theperiodic revision ofregisters ofapproved suppliers. Actionhasbeentakenby thefieldofficeconcerned toamendtheregister ofsuppliers. -13-Cashmanagement (audit, paras.37-42) 7.Inaddition tothefiveUNRWAfieldoffices, thereareareaoffices infourof thefivefields. Theseoffices wereestablished toprovide administrative and management oversight overthoseeducation, healthandreliefoperations thatareat somedistance fromthefieldoffices. Thedistances varyfromfieldtofieldbut anareaoffice maybeasmuchas400kilometres awayfromthefieldoffice. The area ~ffices have'beendelegated authority toundertake certain financial transactions withinthelimitsestablished bytheAgency's financial instructions. Inordertoeffectthesetransactions Agency bankaccounts havebeenopenedineach oftheareas. Theseaccounts are,ingeneral, operated asimprest f~ndsandare usedtopurchase, amongotherthings, freshfoodstuffs fortheAgency's feeding programmes. Because oflocalcommercial practices, theareaoffices inonefield wereauthorized topurchase freshfoodstuffs whosevalueexceeded theAgency's imprest fundlimits. Inanother field,thebankaccountisalsousedtomake payments onbehalfofthefieldoffice. Thesepayments, whichmaybeforlarge sums,arenotimprest funddisbursements. TheAgencyisundertaking astudyto clarify theseveral typesofpayments thatmaybemadefromonebankaccount andto ensurethatthelimitsrelating toeachtypeareobserved. Expendable andnon-expendable property (audit,paras.43-51) 8.Asindicated inparagraph 46,inresponse toarecommendation bytheAuditors, theAdministration instituted on1January 1985arevised systemofreporting consumption data.TheAdministration hasalsoundertaken acomprehensive reviewof theAgency's procedures forthesurveyofUNRWAproperty andwillissuearevised directive atanearlydate. -14-wehave toXXV,prope andWorksAge ended31Dece accounting pr evidence asw examination, financial pes fortheperi withthestat withthatof withtheFina 17June1985IV.AUDITOPINION wehaveeuamined thefollowing appended financial statements, numbered I toXXV,properly identified, andrelevant schedules oftheUnited Natio~~ Relief andWorksAgencyforPalestine Refugees intheNearEastforthefinancial period ended31December 1984.Ourexamination included ageneral reviewofthe
analysis: This text appears to be a report on the financial activities and management practices of the United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). The report discusses various aspects of UNRWA's operations, including salary-related allowances, procurement, cash management, and property management. The report also mentions humanitarian aid and relief programs. Given the focus on financial management and humanitarian aid, it is likely that the report is related to the agency's activities in providing relief and assistance to refugees.