text: Financial Rules and Regulation s, the United Nations Fund for Namibia, a fund for the "provision of scholarships and of a comprehensiv e educational and training programme for Namibians with particula r regard to their future administrative responsibilities in Namibia " (the Fund). The Applicant was one of two certifying officers fo r payment of scholarship and welfare funds to Namibian recipients. In a memorandum dated 18 March 1982, the Director, Interna l Audit Division (IAD), informed the Applicant that in conducting a preliminary audit of the administrative and financial aspects of OCN for the period 1980-1981, he had "identified serious deficiencies in internal control, including the lack of proper support documentation and no division of responsibilities in certain areas". In p articular, he had noted that "substantial payments made during 1980-1981 fo r social and medical assistance" from the Fund "were not full y- 6 - documented" and that consequently, he had been "unable to determin e that the payments were made for the purposes intended and that th e payees actually received the amounts disbursed". The Applicant wa s asked "to produce, as soon as possible, the appropriate evidence t o justify and substantiate" payments made during the period un der review to 35 individuals listed in an annex to the memorandum, "amounting to approximately US$200,000". In a reply dated 18 March 1982, th e Applicant informed the Director, IAD, that he had sought th e Controller's assistance "to establish proper guidelines an d procedures", and that pending the establishment of such proc edures, he was suspending all future payments to Namibians. In addition, h e stated that the decision to provide assistance to the 35 Namibian s listed in his memorandum had been taken "after careful consultatio n between [Mr. Ahtisaari] the [then] Commissioner for Namibia and th e
analysis: The text appears to be related to the management of a fund that provides financial assistance to Namibians, specifically for educational and administrative purposes. The audit findings suggest that there were issues with documentation and accountability, which led to a suspension of payments. This scenario is typical of humanitarian aid and relief efforts, where financial assistance is provided to individuals or communities in need.